基礎(chǔ)會(huì)計(jì)教材電子版(2012)

1、1目錄第一章第一章會(huì)計(jì)的基本概念會(huì)計(jì)的基本概念.......................................................................4第一節(jié)：會(huì)計(jì)的定義（概念、職能、對(duì)象、六要素）...........................................................4一、會(huì)計(jì)的概念...................................

2、............................................................................................5二、會(huì)計(jì)的職能........................................................................................................................

3、.......5三、會(huì)計(jì)目標(biāo)....................................................................................................................................6四、會(huì)計(jì)的對(duì)象..................................................................

4、.............................................................7五、會(huì)計(jì)要素及會(huì)計(jì)等式............................................................................................................8第二節(jié)：會(huì)計(jì)核算的基本前提.........................

5、................................................................................15一、會(huì)計(jì)主體（會(huì)計(jì)實(shí)體、會(huì)計(jì)個(gè)體）............................................................................15二、持續(xù)經(jīng)營(yíng).....................................

6、.............................................................................................16三、會(huì)計(jì)分期.......................................................................................................................

7、...........17四、貨幣計(jì)量..................................................................................................................................17第三節(jié)：會(huì)計(jì)核算信息質(zhì)量要求.......................................................

8、.............................................18一、會(huì)計(jì)信息質(zhì)量方面的一般原則......................................................................................18二、確認(rèn)和計(jì)量的一般原則..........................................................

9、..........................................21第四節(jié)：會(huì)計(jì)方法..................................................................................................................................23一、會(huì)計(jì)方法的概述...........................

10、........................................................................................23二、會(huì)計(jì)的核算方法...................................................................................................................23第二章第

11、二章會(huì)計(jì)科目、賬戶與借貸記賬法會(huì)計(jì)科目、賬戶與借貸記賬法............................................26第一節(jié)：會(huì)計(jì)科目..................................................................................................................................26二、設(shè)置會(huì)計(jì)

12、科目的原則.........................................................................................................26三、會(huì)計(jì)科目的內(nèi)容和級(jí)別................................................................................................

13、....27第二節(jié)：賬戶...........................................................................................................................................303三、會(huì)計(jì)憑證的種類(lèi).........................................................

14、..........................................................71第二節(jié)原始憑證..................................................................................................................................71一、原始憑證的基本內(nèi)容..........

15、...............................................................................................71二、原始憑證的種類(lèi)..................................................................................................................

16、.72三、原始憑證的填制...................................................................................................................77四、原始憑證的審核..................................................................................

17、.................................79第三節(jié)記賬憑證..................................................................................................................................80一、記賬憑證的基本內(nèi)容...................................

18、......................................................................80二、記賬憑證的種類(lèi)...................................................................................................................80三、記賬憑證的填制.............

19、......................................................................................................85四、記賬憑證的審核...........................................................................................................

20、........91第四節(jié)會(huì)計(jì)憑證的傳遞與保管....................................................................................................91一、會(huì)計(jì)憑證的傳遞......................................................................................

21、.............................91二、會(huì)計(jì)憑證的保管...................................................................................................................93第五章第五章會(huì)計(jì)賬簿會(huì)計(jì)賬簿.................................................

22、................................93第一節(jié)會(huì)計(jì)賬簿概述........................................................................................................................93一、會(huì)計(jì)賬簿的意義..............................................

23、.....................................................................94二、會(huì)計(jì)賬簿的分類(lèi)...................................................................................................................94第二節(jié)會(huì)計(jì)賬簿的設(shè)置和登記..........

24、..........................................................................................96一、會(huì)計(jì)賬簿的基本內(nèi)容.........................................................................................................96二、會(huì)計(jì)賬簿的啟用.

25、..................................................................................................................97三、會(huì)計(jì)賬簿的設(shè)置原則.............................................................................................

26、............97四、日記賬的設(shè)置和登記.........................................................................................................98第三節(jié)記賬規(guī)則與錯(cuò)賬更正............................................................................