注冊(cè)會(huì)計(jì)師中的會(huì)計(jì)包括

　　注冊(cè)會(huì)計(jì)師中的會(huì)計(jì)包括：會(huì)計(jì)基本原理，例如會(huì)計(jì)概念、會(huì)計(jì)循環(huán)、會(huì)計(jì)方法、應(yīng)用復(fù)式記賬記錄交易或事項(xiàng)等；交易或事項(xiàng)的具體會(huì)計(jì)處理，例如對(duì)相關(guān)交易或事項(xiàng)會(huì)計(jì)政策的選擇、會(huì)計(jì)估計(jì)運(yùn)用，以及各項(xiàng)會(huì)計(jì)要素的確認(rèn)與計(jì)量和具體會(huì)計(jì)處理方法；財(cái)務(wù)報(bào)告編制，例如根據(jù)交易或事項(xiàng)處理結(jié)果，編制財(cái)務(wù)報(bào)告；特定環(huán)境下交易或事項(xiàng)的會(huì)計(jì)處理，例如運(yùn)用會(huì)計(jì)基本原理在特定環(huán)境下對(duì)交易或事項(xiàng)實(shí)質(zhì)的判斷、作出會(huì)計(jì)政策的選擇和會(huì)計(jì)估計(jì)的運(yùn)用等；合并財(cái)務(wù)報(bào)表編制，例如合并范圍判斷、內(nèi)部交易抵銷(xiāo)、合并程序、編制方法；會(huì)計(jì)法規(guī)，例如《會(huì)計(jì)法》《企業(yè)財(cái)務(wù)報(bào)告條例》等在內(nèi)的會(huì)計(jì)法規(guī)體系，以及注冊(cè)會(huì)計(jì)師職業(yè)道德。