财务报表编制实验教学案例—以CY公司为例 - 中国经管实验教学案例平台

array(35) { ["id"]=> string(3) "175" ["type"]=> string(6) "course" ["title"]=> string(56) "财务报表编制实验教学案例—以CY公司为例" ["subtitle"]=> string(0) "" ["creator"]=> array(6) { ["id"]=> string(1) "8" ["nickname"]=> string(7) "mingzhu" ["title"]=> string(6) "教师" ["uuid"]=> string(40) "66f930e6f2d349b45f48f24e125e05d3a92fb8d1" ["destroyed"]=> string(1) "0" ["avatar"]=> array(3) { ["small"]=> string(76) "http://www.chinadatacase.com/files/default/2021/11-26/09105602405b816729.png" ["middle"]=> string(76) "http://www.chinadatacase.com/files/default/2021/11-26/091056023132077454.png" ["large"]=> string(76) "http://www.chinadatacase.com/files/default/2021/11-26/0910560220f8152273.png" } } ["showable"]=> string(1) "1" ["buyable"]=> string(1) "1" ["summary"]=> string(803) "

作者:    林玲
关键词:    资产负债表；利润表；现金流量表；所有者权益变动表
发表日期:    2021-09-13
单位:    福州外语外贸学院
本实验案例以编制CY公司的资产负债表、利润表、现金流量表和所有者权益变动表作为实验重点，弥补了通常会计实验教学中弱化现金流量表和所有者权益变动表编制的不足。在会计职业界，包括现金流量表和所有者权益变动表在内的四张报表是很重要的会计信息载体，编制包括现金流量表和所有者权益变动表在内的会计报表是重要的会计业务。该实验有利于提高学生编制会计报表和分析会计报表的能力，培养适应社会需要应用型的人才。

" ["minPrice"]=> string(4) "0.00" ["maxPrice"]=> string(4) "0.00" ["discountId"]=> string(1) "0" ["images"]=> array(3) { ["large"]=> string(75) "http://www.chinadatacase.com/files/course/2023/03-14/173936836307270656.png" ["middle"]=> string(75) "http://www.chinadatacase.com/files/course/2023/03-14/173936836c21734909.png" ["small"]=> string(75) "http://www.chinadatacase.com/files/course/2023/03-14/173936837470721264.png" } ["ratingNum"]=> string(1) "0" ["rating"]=> string(1) "0" ["hitNum"]=> string(3) "592" ["hotSeq"]=> string(1) "0" ["maxPriceObj"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["minPriceObj"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["minDisplayPrice"]=> string(4) "0.00" ["maxDisplayPrice"]=> string(4) "0.00" ["minDisplayPriceObj"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["maxDisplayPriceObj"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["canManage"]=> bool(false) ["peopleShowNum"]=> string(3) "134" ["isMember"]=> bool(false) ["status"]=> string(9) "published" ["orgId"]=> string(1) "1" ["orgCode"]=> string(2) "1." ["recommendWeight"]=> string(1) "0" ["recommendedTime"]=> string(1) "0" ["createdTime"]=> string(25) "2022-03-02T16:40:05+08:00" ["updatedTime"]=> string(25) "2025-12-13T01:15:28+08:00" ["product"]=> array(7) { ["id"]=> string(3) "175" ["targetType"]=> string(6) "course" ["title"]=> string(56) "财务报表编制实验教学案例—以CY公司为例" ["owner"]=> string(1) "8" ["createdTime"]=> string(10) "1646210405" ["updatedTime"]=> string(10) "1742280668" ["target"]=> array(17) { ["id"]=> string(3) "209" ["type"]=> string(6) "normal" ["title"]=> string(56) "财务报表编制实验教学案例—以CY公司为例" ["subtitle"]=> string(0) "" ["summary"]=> string(803) "

作者:    林玲
关键词:    资产负债表；利润表；现金流量表；所有者权益变动表
发表日期:    2021-09-13
单位:    福州外语外贸学院
本实验案例以编制CY公司的资产负债表、利润表、现金流量表和所有者权益变动表作为实验重点，弥补了通常会计实验教学中弱化现金流量表和所有者权益变动表编制的不足。在会计职业界，包括现金流量表和所有者权益变动表在内的四张报表是很重要的会计信息载体，编制包括现金流量表和所有者权益变动表在内的会计报表是重要的会计业务。该实验有利于提高学生编制会计报表和分析会计报表的能力，培养适应社会需要应用型的人才。

" ["cover"]=> array(3) { ["large"]=> string(75) "http://www.chinadatacase.com/files/course/2023/03-14/173936836307270656.png" ["middle"]=> string(75) "http://www.chinadatacase.com/files/course/2023/03-14/173936836c21734909.png" ["small"]=> string(75) "http://www.chinadatacase.com/files/course/2023/03-14/173936837470721264.png" } ["status"]=> string(9) "published" ["studentNum"]=> string(3) "134" ["discountType"]=> string(8) "discount" ["discount"]=> string(2) "10" ["minCoursePrice"]=> string(4) "0.00" ["maxCoursePrice"]=> string(4) "0.00" ["defaultCourseId"]=> string(3) "209" ["productId"]=> string(3) "175" ["goodsId"]=> string(3) "175" ["minCoursePrice2"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["maxCoursePrice2"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } } } ["extensions"]=> array(3) { [0]=> string(8) "teachers" [1]=> string(14) "recommendGoods" [2]=> string(10) "isFavorite" } ["specs"]=> array(1) { [0]=> array(26) { ["id"]=> string(3) "175" ["goodsId"]=> string(3) "175" ["targetId"]=> string(3) "209" ["title"]=> string(0) "" ["seq"]=> string(1) "1" ["status"]=> string(9) "published" ["price"]=> string(4) "0.00" ["coinPrice"]=> string(4) "0.00" ["usageMode"]=> string(7) "forever" ["usageDays"]=> string(1) "0" ["usageStartTime"]=> string(1) "0" ["usageEndTime"]=> string(1) "0" ["buyableStartTime"]=> string(1) "0" ["buyableEndTime"]=> string(1) "0" ["buyableMode"]=> NULL ["buyable"]=> string(1) "1" ["maxJoinNum"]=> string(1) "0" ["services"]=> array(0) { } ["priceObj"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["displayPrice"]=> string(4) "0.00" ["displayPriceObj"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["isMember"]=> bool(false) ["access"]=> array(2) { ["code"]=> string(14) "user.not_login" ["msg"]=> string(15) "用户未登录" } ["hasCertificate"]=> bool(false) ["learnUrl"]=> string(42) "http://www.chinadatacase.com/my/course/209" ["teachers"]=> array(1) { [0]=> array(6) { ["id"]=> string(1) "8" ["nickname"]=> string(7) "mingzhu" ["title"]=> string(6) "教师" ["uuid"]=> string(40) "66f930e6f2d349b45f48f24e125e05d3a92fb8d1" ["destroyed"]=> string(1) "0" ["avatar"]=> array(3) { ["small"]=> string(76) "http://www.chinadatacase.com/files/default/2021/11-26/09105602405b816729.png" ["middle"]=> string(76) "http://www.chinadatacase.com/files/default/2021/11-26/091056023132077454.png" ["large"]=> string(76) "http://www.chinadatacase.com/files/default/2021/11-26/0910560220f8152273.png" } } } } } } 财务报表编制实验教学案例—以CY公司为例 - 中国经管实验教学案例平台

小智

我是您的AI小助手！

Hi 我是小智

重新回答

清除对话