唸會計的困難處:對交易很陌生... - 會計

By Edward Lewis
at 2016-07-29T00:15
at 2016-07-29T00:15
Table of Contents
我唸過了初會和一些中會,
老師也是配合著IFRS的規定在教。
我現在認為讀會計的困難點在於,
我根本不曉得有些交易是怎麼回事...
譬如說債權出售,其交易還包括什麼追索權、服務資產...哩哩啦啦。
就一般平常人根本不會去想到這麼複雜。
是因為西方國家的金融交易發達,所以才搞出這些名堂嗎?
有沒有什麼大原則或是基本觀念,是可以掌握會計和IFRS的?
我連題目講的交易行為都不瞭解,還遑論近一步作會計處理呢?
謝謝
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