同學(xué)你好 特殊業(yè)務(wù)會(huì)計(jì)解決的是企業(yè)一般會(huì)計(jì)業(yè)務(wù)以外的特殊業(yè)務(wù)問題。這些特殊業(yè)務(wù)問題可以分為兩類:(1)個(gè)別企業(yè)會(huì)計(jì)中特殊的財(cái)務(wù)會(huì)計(jì)問題。如分支機(jī)構(gòu)會(huì)計(jì),外幣交易會(huì)計(jì),租賃業(yè)務(wù)會(huì)計(jì),所得稅會(huì)計(jì),清算、改組及重整會(huì)計(jì),以及物價(jià)變動(dòng)會(huì)計(jì)等。(2)企業(yè)集團(tuán)會(huì)計(jì)中特殊的財(cái)務(wù)會(huì)計(jì)問題