| 1. | Financial accounting also covers some advanced topics including accounting for corporate acquisitions , theory and methods of consolidation accounting , consolidated cash flow statements , accounting for company income tax , international accounting standards , accounting for foreign operations and corporate merger and insolvency 财务会计也包括一些高级课题:企业收入会计、固定资产会计的原理与方法、固定资产现金流量表、企业所得税会计、国际会计准则、国外业务会计和企业合并与破产。 |