基礎(chǔ)會(huì)計(jì)

 目    錄132出版說明1a1c1ac111c111a1a1133前言2a2c2ac222c222a2a2134第一章總論3a3c3ac333c333a3a3135第一節(jié)會(huì)計(jì)的基本概念4a4c4ac444c444a4a4136第二節(jié)會(huì)計(jì)對(duì)象和任務(wù)5a5c5ac555c555a5a5137第三節(jié)會(huì)計(jì)核算的基本前提6a6c6ac666c666a6a6138第四節(jié)會(huì)計(jì)核算的一般原則7a7c7ac777c777a7a7139第五節(jié)會(huì)計(jì)核算方法8a8c8ac888c888a8a81310思考題9a9c9ac999c999a9a91311第二章會(huì)計(jì)要素與會(huì)計(jì)等式10a10c10ac101010c101010a10a101312第一節(jié)會(huì)計(jì)要素11a11c11ac111111c111111a11a111313第二節(jié)會(huì)計(jì)等式12a12c12ac121212c121212a12a121314思考題13a13c13ac131313c131313a13a131315第三章賬戶與復(fù)式記賬14a14c14ac141414c141414a14a141316第一節(jié)會(huì)計(jì)科目與賬戶15a15c15ac151515c151515a15a151317第二節(jié)借貸復(fù)式記賬法16a16c16ac161616c161616a16a161318第三節(jié)借貸記賬法的運(yùn)用17a17c17ac171717c171717a17a171319思考題18a18c18ac181818c181818a18a181320第四章工業(yè)企業(yè)經(jīng)濟(jì)活動(dòng)的會(huì)計(jì)核算19a19c19ac191919c191919a19a191321第一節(jié)工業(yè)企業(yè)的主要經(jīng)濟(jì)業(yè)務(wù)20a20c20ac202020c202020a20a201322第二節(jié)資金籌集的業(yè)務(wù)核算21a21c21ac212121c212121a21a211323第三節(jié)生產(chǎn)準(zhǔn)備的業(yè)務(wù)核算22a22c22ac222222c222222a22a221324第四節(jié)生產(chǎn)過程的業(yè)務(wù)核算23a23c23ac232323c232323a23a231325第五節(jié)銷售過程的業(yè)務(wù)核算24a24c24ac242424c242424a24a241326第六節(jié)財(cái)務(wù)成果的業(yè)務(wù)核算25a25c25ac252525c252525a25a251327思考題26a26c26ac262626c262626a26a261328練習(xí)題27a27c27ac272727c272727a27a271329第五章賬戶的分類28a28c28ac282828c282828a28a281330第一節(jié)賬戶分類概述29a29c29ac292929c292929a29a291331第二節(jié)賬戶按經(jīng)濟(jì)內(nèi)容分類30a30c30ac303030c303030a30a301332第三節(jié)賬戶按用途和結(jié)構(gòu)分類31a31c31ac313131c313131a31a311333思考題32a32c32ac323232c323232a32a321334第六章會(huì)計(jì)憑證33a33c33ac333333c333333a33a331335第一節(jié)會(huì)計(jì)憑證的意義和種類34a34c34ac343434c343434a34a341336第二節(jié)原始憑證的填制和審核35a35c35ac353535c353535a35a351337第三節(jié)記賬憑證的填制和審核36a36c36ac363636c363636a36a361338第四節(jié)會(huì)計(jì)憑證的傳遞和保管37a37c37ac373737c373737a37a371339思考題38a38c38ac383838c383838a38a381340練習(xí)題39a39c39ac393939c393939a39a391341第七章會(huì)計(jì)賬簿40a40c40ac404040c404040a40a401342第一節(jié)會(huì)計(jì)賬簿的意義和種類41a41c41ac414141c414141a41a411343第二節(jié)會(huì)計(jì)賬簿的設(shè)置與登記42a42c42ac424242c424242a42a421344第三節(jié)記賬規(guī)則與錯(cuò)賬更正43a43c43ac434343c434343a43a431345第四節(jié)對(duì)賬與結(jié)賬44a44c44ac444444c444444a44a441346思考題45a45c45ac454545c454545a45a451347練習(xí)題46a46c46ac464646c464646a46a461348第八章賬務(wù)處理程序47a47c47ac474747c474747a47a471349第一節(jié)賬務(wù)處理程序概述48a48c48ac484848c484848a48a481350第二節(jié)記賬憑證賬務(wù)處理程序49a49c49ac494949c494949a49a491351第三節(jié)科目匯總表賬務(wù)處理程序50a50c50ac505050c505050a50a501352第四節(jié)匯總記賬憑證賬務(wù)處理程序51a51c51ac515151c515151a51a511353第五節(jié)多欄式日記賬賬務(wù)處理程序52a52c52ac525252c525252a52a521354思考題53a53c53ac535353c535353a53a531355第九章財(cái)產(chǎn)清查54a54c54ac545454c545454a54a541356第一節(jié)財(cái)產(chǎn)清查的意義和種類55a55c55ac555555c555555a55a551357第二節(jié)財(cái)產(chǎn)清查的內(nèi)容和方法56a56c56ac565656c565656a56a561358第三節(jié)財(cái)產(chǎn)清查結(jié)果的處理57a57c57ac575757c575757a57a571359思考題58a58c58ac585858c585858a58a581360練習(xí)題59a59c59ac595959c595959a59a591361第十章財(cái)務(wù)會(huì)計(jì)報(bào)告60a60c60ac606060c606060a60a601362第一節(jié)財(cái)務(wù)會(huì)計(jì)報(bào)告概述61a61c61ac616161c616161a61a611363第二節(jié)資產(chǎn)負(fù)債表62a62c62ac626262c626262a62a621364第三節(jié)利潤(rùn)表63a63c63ac636363c636363a63a631365第四節(jié)現(xiàn)金流量表64a64c64ac646464c646464a64a641366思考題65a65c65ac656565c656565a65a651367第十一章會(huì)計(jì)工作管理與組織66a66c66ac666666c666666a66a661368第一節(jié)會(huì)計(jì)工作管理體制67a67c67ac676767c676767a67a671369第二節(jié)會(huì)計(jì)工作組織68a68c68ac686868c686868a68a681370第三節(jié)會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員69a69c69ac696969c696969a69a691371第四節(jié)會(huì)計(jì)法規(guī)和會(huì)計(jì)制度70a70c70ac707070c707070a70a701372第五節(jié)會(huì)計(jì)電算化71a71c71ac717171c717171a71a711373思考題72a72c72ac727272c727272a72a721374參考文獻(xiàn)