摘要
决策是否有用的关键在于数据的真实性,因此计量属性在管理会计分析中就显得至关重要。在项目决策中,有效决策依赖于现值计量属性的运用,教学中的重难点亦在于此。从常见条件归类分析出发,力求解决教学重难点问题。
The key to the usefulness of decision-making lies in the authenticity of data. Therefore,measurement attributes are very important in the analysis of management accounting. In project decision-making,effective decision-making depends on the use of present value measurement attributes. The key and difficult points in teaching also depend on this.Starting from the classification and analysis of common conditions,try to solve the key and difficult points issues in teaching.
引文
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[2]中国注册会计师协会.2018年注册会计师全国统一考试教材——会计[M].北京:财政科学出版社,2018.
[3]会计资格考试研究中心.2019年全国会计专业技术资格考试专用教材中级会计实务——会计[M].北京:立信会计出版社,2018.