文档介绍：H8049- 6/9/06 3:03 PM Page i
CIMA’S Official
Learning System
Managerial Level
Financial Accounting
and Tax Principles
Tom Rolfe
H8049- 6/9/06 3:03 PM Page ii
CIMA Publishing is an imprint of Elsevier
Linacre House, Jordan Hill, Oxford OX2 8DP, UK
30 Corporate Drive, Suite 400, Burlington, MA 01803, USA
First edition 2006
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British Library Cataloguing in Publication Data
A catalogue record for this book is available from the British Library
ISBN-13: 978 0 7506 8049 3
ISBN-10: 0 7506 8049 0
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Contents
The CIMA Learning System xvii
Acknowledgements xvii
How to use the CIMA Learning System xvii
Study technique xix
Financial Accounting and Tax Principles xxi
1 Princip