财务会计实务_札记.docxVIP

《财务会计实务》读书札记

目录

一、财务会计基本概念........................................3

1.1财务会计的定义与目标.................................4

1.2财务会计报告制度.....................................5

二、资产核算................................................7

2.1流动资产.............................................8

2.1.1现金及银行存款...................................9

2.1.2应收账款........................................11

2.2非流动资产..........................................11

2.2.1长期投资........................................13

2.2.2固定资产........................................14

2.2.3无形资产及其他资产..............................16

三、负债核算...............................................17

3.1流动负债............................................18

3.1.1短期借款........................................19

3.1.2应付账款........................................20

3.1.3预收款项........................................21

3.2非流动负债..........................................22

3.2.1长期借款........................................24

3.2.2应付债券........................................24

3.2.3长期应付款......................................25

四、所有者权益核算.........................................26

4.1实收资本............................................27

4.2资本公积............................................28

4.3盈余公积............................................29

4.4未分配利润..........................................31

五、收入、费用和利润核算....................................32

六、财务报表编制与分析.....................................33

6.1资产负债表..........................................34

6.2利润表..............................................35

6.3现金流量表..........................................37

6.4所有者权益变动表....................................38

6.5财务报表分析........................................38

七、会计调整与会计政策.....................................39

7.1会计政策及其变更....................................41

7.2会计估计及其变更....................................42

7.3会计差错更正........................................44