会计硕士考研知识点：企业建账
mpacc/" target="_self" title="\">会计硕士考试需要考生掌握很多知识点，比较多䶡��"http://kaoyan.koolearn.com/zhuanshuo/mf/" target="_blank">mf5q+U6L6D5p2C77yM6L+Z5bCx6ZyA6KaB5aSn5a625bmz5pe25aSa5rOo6YeN56ev57Sv44CC546w5Zyo5pivPGEgaHJlZj0="http://kaoyan.koolearn.com/zhuanshuo/" target="_self" title="\">考研备考的最后冲刺阶段，大家一定要把每一个细小的知识点巩固一下，加深理解。新东方在线小编下面就和大家一起来复习一下重要的知识点，希望对考试有帮助。什么是建账
建账就是根据《中华人民共和国会计法》和国家统一会计制度的规定，以及企业具体行业要求和将来可能发生的会计业务情况，确定账簿种类、格式、内容及登记方法。
建账的基本原则是什么
建账必须遵循以下基本原则：
(1)依法原则。各单位必须按照《中华人民共和国会计法》和国家统一会计制度的规定设置会计账簿，包چ��"http://kaoyan.koolearn.com/zhuanshuo/mi/" target="_blank">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"white-space: normal;"> 生命在于运动，学习在与积累，只有不断地积累，大家才能够不断取得进步，会计硕士备考也是如此，要想取得好成绩，即必须从小做起，不断积累，预祝考生2014考研顺利!
页:
[1]