对会计从业资格考试《会计基础》辅导教材部分内容商榷

Discussion on Part of Tutorials of Accounting Basis for Accountant's Practice Qualification Examination

新编会计从业资格考试辅导教材"《会计基础》一书,在几个章节中,一些辅导内容与现行的《企业会计准则》不相符合,有的例子无数据填充,说理性不强,有的会计科目错误和账务处理不对,有的文字表述内容欠妥和阐述不清,利润分配计算错误等,直接影响从业资格考试人员对教材的理解和操作,值得商榷与更正。

In several chapters of new tutorials of Accounting Basis for accountant＇s practice qualification examination, some tutorials do not coordinate with current Accounting Standards for Business Enterprises, some examples are expressed without data, some accountant courses are error and accounting treatment is wrong, some statements are not proper and not clear, and the profit distribution calculation is in error, these directly influences on understanding of textbook. Therefore these errors are worth discussing and correcting.