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  <leader>02034nam a2200241 a 4500</leader>
  <controlfield tag="001">TVCDKTCT11459</controlfield>
  <controlfield tag="003">Thư viện trường Cao đẳng Kỹ thuật Cao Thắng</controlfield>
  <controlfield tag="005">20090904000000</controlfield>
  <controlfield tag="008">090904</controlfield>
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   <subfield code="a">Thư viện Trường CĐ Kỹ Thuật Cao Thắng</subfield>
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  <datafield tag="024" ind1=" " ind2=" ">
   <subfield code="a">RG_1 #1 eb0 i1</subfield>
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  <datafield tag="041" ind1="0" ind2="#">
   <subfield code="a">vie</subfield>
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  <datafield tag="082" ind1="#" ind2="#">
   <subfield code="a">657.41 / </subfield>
   <subfield code="b">L120H-k</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2="#">
   <subfield code="a">Phạm Huyên</subfield>
  </datafield>
  <datafield tag="245" ind1="0" ind2="0">
   <subfield code="a">Kiểm tra kế toán /</subfield>
   <subfield code="c">Phạm Huyên, Lâm Bình Lễ</subfield>
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  <datafield tag="250" ind1="#" ind2="#">
   <subfield code="a">In lần thứ 1</subfield>
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  <datafield tag="260" ind1="#" ind2="#">
   <subfield code="a">H. :</subfield>
   <subfield code="b">Bộ Tài chính ,</subfield>
   <subfield code="c">1991</subfield>
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  <datafield tag="300" ind1="#" ind2="#">
   <subfield code="a">107tr. ;</subfield>
   <subfield code="c">26cm</subfield>
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  <datafield tag="520" ind1="#" ind2="#">
   <subfield code="a">Cuốn sách đi sâu nghiên cứu, khai thác các tài liệu mới nhất về kế toán và có liên quan đến kế toán xuất bản ở Pháp và một số nước từ năm 1985 đến nay, sủ dụng tài liệu có chọn lọc để trình bày một cách hợp lý, có hệ thống những nội dung cơ bản nhất các phần hành, phần việc kế toán và kiểm tra kế toán, chú trọng dẫn giải những khái niệm, những cơ sở lý luận và nguyên tắc kế toán căn bản, kết hợp với việc truyền đạt những kiến thức thực hành thông qua các ví dụ xử lý các nghiệp vụ phát sinh trên chứng từ kế toán, tài khoản kế toán, sổ kế toán và báo cáo kế toán. Ngoài ra, để tạo điều kiện cho người đọc tự mình củng cố và kiểm tra lại kiến thức thu nhận được, sau mỗi chương mục các tác giả đã chọn lọc, đưa ra những bài tập thực hành mẫu cùng với sự chỉ dẫn từng cách giải bài tập.</subfield>
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   <subfield code="a">Kế toán Pháp</subfield>
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  <datafield tag="650" ind1="#" ind2="4">
   <subfield code="a">Kế toán</subfield>
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  <datafield tag="650" ind1="#" ind2="4">
   <subfield code="a">Kế toán--Kiểm tra</subfield>
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   <subfield code="a">Lâm Bình Lễ</subfield>
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