Intermediate Accounting Professional Technician Qualification Examination Syllabus (Intermediate Accounting Practice of the national accounting professional and technical qualification examinations)

Ship out in 2 business day, And Fast shipping, Free Tracking number will be provided after the shipment.Pages Number: 120 Publisher: Economic Science Pub. Date :2007-11-01 version 1. Contents: Chapter objectives of financial reporting remarks Section II the basic assumptions of accounting requirements of Section III of accounting information quality accounting elements accounting measurement and recognition Section V Chapter VI Financial Reporting Section inventory recognition and initial measurement of inventory stock issued Section III inventory valuation measurement of the end of Chapter III of Section I of fixed assets. fixed assets recognition and initial measurement of Section III of fixed assets. fixed assets disposed of subsequent measurement of intangible assets Section IV recognition and initial measurement of intangible assets subsequent measurement of intangible assets. Section III Disposal of intangible assets and retirement Chapter V Section real estate investment real estate investment and initial recognition of investment property measured at Section III follow-up measurement of the conversion of real estate investment and disposal of financial assets. Section I of Chapter VI of financial assets Section II of the classification of financial assets. impairment of financial assets measured at Section VII deal with the long-term equity investment section of the initial measurement of long-term equity investment in long-term equity investment in Section VIII of follow-up measurement of non-monetary assets exchange Section Non-monetary assets exchange identified exchanging non-monetary assets II recognition and measurement of impairment Section IX of assets may be impaired the recoverable amount of assets identified in section II and the measurement of impairment Section III asset group to determine the loss of identification and processing of the fourth quarter impairment of goodwill impairment liability section dealing with Chapter II bonds payable. salaries payable to employees of other liabilities. Chapter III Section debt restructuring Section II of the debt restructuring of the accounting treatment of debt restructuring or Chapter XII Section matters or matters or matters II feature recognition and measurement of income Section XIII merchandise sales and revenue recognition Section II provides metering services revenue recognition and measurement of assets. transferring the right to use the third quarter revenue recognition and measurement of IV construction contract revenue recognition and measurement of borrowing costs Chapter XIV Section I Section II of the borrower to confirm the borrowing costs determine the amount of capitalized costs of Chapter XV of the tax base and income tax Section II temporary differences in deferred tax assets and deferred tax liabilities recognized in the third quarter income tax expense recognition and measurement of Chapter XVI of accounting policies. changes in accounting estimates and corrections of errors in accounting policy change Section II Changes in Accounting Estimates Chapter XVII of previous errors the third quarter balance sheet date the balance sheet date Section II Overview of adjusting events after the balance sheet Section III non-adjusting post balance sheet items in foreign currency translation Chapter XVIII of the accounting treatment of Section II of foreign currency transactions in foreign currency translation of financial statements: Chapter XIX Financial Reporting Section of the basic financial statement presentation requirements of Section Section IV income statement balance sheet cash flow statement of changes in owners' equity section V. VI Consolidated Financial Statements Notes to Chapter VII of the administrative institutions of assets and liabilities of the accounting section II net assets income and expenditure Section IV Section V centralized treasury payment system financial statementsFour Satisfaction guaranteed,or money back.…