入门会计基础知识.docxVIP

入门会计基础知识

目录

1.会计基础概述............................................3

1.1会计的定义与作用.....................................3

1.2会计的基本原则.......................................5

1.3会计循环与流程.......................................6

2.会计基础工具与方法......................................8

2.1会计凭证.............................................9

2.1.1会计凭证的种类..................................10

2.1.2会计凭证的填制与审核............................11

2.2会计账簿............................................12

2.2.1账簿的种类与设置................................14

2.2.2账簿的登记与查询................................15

2.3会计报表............................................16

2.3.1报表的种类......................................17

2.3.2报表的编制与分析................................18

3.会计科目与账户.........................................19

3.1会计科目的定义与分类................................21

3.2账户的结构与性质....................................22

3.2.1借方与贷方的含义................................23

3.2.2借贷记账法的原理................................24

3.3会计科目的设置与运用................................25

4.会计复式记账...........................................27

4.1会计等式及其在复式记账中的应用......................28

4.2数字分录及其编制....................................29

4.3会计分录的举例......................................31

5.财务管理与会计政策.....................................32

5.1财务管理的理论与实务................................33

5.2会计政策的确认、计量与报告...........................35

5.2.1会计政策的选择与变更............................37

5.2.2会计估计与会计假设..............................39

6.财务报表编制...........................................40

6.1资产负债表的编制....................................41

6.2利润表的编制........................................42

6.3现金流量表的编制....................................44

6.4所有者权益变动表的编制..............................45

7.会计信息系统与应用.....................................46

7.1会计信息系统的概述..................................48

7.2会计软件的选择与实施................................49

7.3会计数据的管理与维护..............