会计基础知识总结.docxVIP

会计基础知识总结

目录

1.会计基础知识概览........................................3

1.1会计的定义与重要性...................................3

1.2会计目标与基本原则...................................4

1.3会计职能与会计体系...................................6

2.会计环境与会计规范......................................8

2.1会计环境.............................................8

2.1.1法规环境........................................10

2.1.2商业环境........................................11

2.1.3技术环境........................................12

2.2会计规范与国际会计准则..............................13

2.2.1国际财务报告准则(IFRS)..........................14

2.2.2美国通用会计准则(GAAP)..........................16

3.会计元素与会计循环.....................................17

3.1会计元素............................................19

3.2会计循环............................................21

3.2.1记录交易........................................22

3.2.2账簿管理........................................23

3.2.3财务报告........................................25

4.会计科目与会计账户.....................................26

4.1会计科目的分类......................................27

4.2会计账户的结构与使用................................28

4.3会计账户的调整......................................29

5.会计凭证与账簿管理.....................................30

5.1会计凭证的基本要素..................................31

5.2账簿的分类与使用....................................32

5.3账簿的登记与核对....................................34

6.财务报表的编制与分析...................................35

6.1财务报表的种类......................................36

6.1.1资产负债表......................................37

6.1.2利润表..........................................38

6.1.3现金流量表......................................39

6.2财务报表编制流程....................................41

6.3财务报表分析........................................42

7.会计信息系统的应用.....................................43

7.1会计信息系统概述....................................44

7.2会计软件的选择与配置................................45

7.3会计信息系统的安全性与维护..........................4