会计基础知识.docxVIP

会计基础知识

目录

1.内容概览................................................2

1.1会计学基本概念.......................................2

1.2会计信息的重要性.....................................4

1.3本文档目的...........................................5

2.会计基础................................................6

2.1会计假设与会计原则...................................7

2.2会计要素.............................................8

2.3复式记账............................................10

2.4会计凭证与会计账簿..................................10

3.会计流程...............................................12

3.1账务处理流程........................................13

3.2会计循环............................................14

4.财务报表...............................................15

4.1利润表..............................................17

4.2资产负债表..........................................18

4.3现金流量表..........................................19

4.4所有者权益变动表....................................20

4.5财务报表分析........................................21

5.财务报告与审计.........................................22

5.1财务报告编制........................................23

5.2审计概述............................................25

5.3内部控制与风险管理..................................26

6.税务基础...............................................28

6.1税法基本概念........................................29

6.2所得税计算..........................................30

6.3增值税计算..........................................31

6.4其他税种概述........................................33

7.会计信息化.............................................33

7.1会计软件概述........................................35

7.2会计电算化..........................................36

7.3会计信息系统的运用..................................37

7.4网络财务与电子支付..................................38

8.刑法与会计.............................................40

8.1会计相关犯罪概述....................................41

8.2会计舞弊与欺诈行为..................................42

8.3内部控制与合规管理..................................44

1.内容概览

本文