会计专业基础知识重点.docxVIP

会计专业基础知识重点

目录

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

1.1会计概述.............................................3

1.2会计目标与原则.......................................4

1.3会计要素与会计循环...................................6

1.4会计职业道德.........................................8

2.会计准则与会计制度......................................9

2.1会计准则体系........................................10

2.2会计制度规定........................................11

2.3国际财务报告准则....................................12

2.4企业会计准则........................................14

3.会计处理与财务报告.....................................16

3.1会计处理流程........................................17

3.2账务处理系统........................................18

3.3财务报表编制........................................19

3.4财务分析方法........................................21

4.审计与内部控制.........................................22

4.1审计理论与实务......................................24

4.2内部控制基础........................................25

4.3内部控制评价与改进..................................26

4.4风险管理与合规性....................................27

5.税务与会计法规.........................................29

5.1税法基础知识........................................30

5.2税种与税率..........................................32

5.3纳税申报与税收筹划..................................33

5.4法律法规更新........................................35

6.财务管理...............................................36

6.1财务管理基础........................................37

6.2成本管理............................................38

6.3预算编制与控制......................................39

6.4资本预算与投资决策..................................41

7.组织与实务操作.........................................42

7.1会计组织架构........................................44

7.2实务操作规范........................................45

7.3信息技术在会计中的应用..............................46

7.4数据处理与分析......................................48

8.会计职业发展...........................................49

8.1会计资格认证.....................