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財經法規與會計道德(2017新大綱)  
財經法規與會計道德(2017新大綱)
財經法規與會計道德-2017大綱
財政部辦公廳于2016年8月11日頒布了會計從業資格新的考試大綱,該大綱從2017年1月1日開始執行。從新大綱看,《財經法規與會計職業道德》這門課程是三科里變化最大的一門,第一章對會計檔案管理辦法按照最新政策進行調整,補充完善了代理記賬的相關內容。第二章增加了網上支付的相關內容。第三章增值稅按照最新的營改增政策進行調整,刪除了營業稅內容。第四章按照最新的預算法進行調整。所以在復習時要特別注意變化的內容。
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