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留学生英语会计(Financial Accounting)在线语音讲解、Assignment辅导



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讲解内容

Financial Accounting and Advanced Accounting

journal entries,T account, trial balance(TB)
(DR和CR的区别,各类account的记录方向)
financial statements的编制
(balance sheet,income statement,cash flow statement,statement of changes in equity)
revenue & expenses
foreign currency

Fair value measurement
Property, plant and equipment
Provisions, contingent liabilities and contingent assets
Employee benefits
Leases
Financial instruments
Income taxes
Share‐based payment
Foreign currency transactions and forward exchange contracts
Translation of foreign currency financial statements

consolidated financial statements
goodwill
NCI
intragroup transactions(land,inventory,PPE,bond,stock,AR,AP)
Changes in ownership interests(Acquisition and sale of additional shares)
Associates / joint ventures / joint operations

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