《基礎(chǔ)會(huì)計(jì)word講義》word版

1、1基礎(chǔ)會(huì)計(jì)基礎(chǔ)會(huì)計(jì)目錄第一部分會(huì)計(jì)入門知識(shí).........................................................................................................41.1基本知識(shí)......................................................................................

2、....................................41.1.1會(huì)計(jì)定義..............................................................................................................41.1.2會(huì)計(jì)對(duì)象......................................................

3、........................................................41.1.3會(huì)計(jì)六要素..........................................................................................................41.1.4會(huì)計(jì)基本假設(shè)...................................

4、...................................................................41.1.5會(huì)計(jì)基礎(chǔ)..............................................................................................................51.1.6會(huì)計(jì)六要素定義....................

5、..............................................................................51.1.7會(huì)計(jì)要素的計(jì)量.................................................................................................61.1.8復(fù)式記賬及會(huì)計(jì)等式.................

6、.........................................................................61.1.9會(huì)計(jì)賬戶..............................................................................................................71.1.10借貸記賬法的試算平衡..........

7、..........................................................................71.1.11會(huì)計(jì)核算的內(nèi)容................................................................................................71.2會(huì)計(jì)做帳原則..........................

8、........................................................................................81.3常用會(huì)計(jì)科目..................................................................................................................8第二部分經(jīng)濟(jì)業(yè)

9、務(wù)處理.......................................................................................................122.1資金籌集階段.......................................................................................................

10、........122.2材料采購階段...............................................................................................................132.3生產(chǎn)商品階段...............................................................................

11、................................152.4平時(shí)部門報(bào)銷費(fèi)用階段...............................................................................................152.5產(chǎn)品銷售階段...................................................................

12、............................................162.6核算利潤(rùn)階段...............................................................................................................172.7利潤(rùn)分配階段...........................................

13、....................................................................182.8重點(diǎn)解釋.......................................................................................................................19第三部分憑證、賬簿.............

14、..............................................................................................233.1原始憑證.....................................................................................................................

15、..233.2記賬憑證.......................................................................................................................243.3會(huì)計(jì)憑證的分類..............................................................................

16、.............................243.4會(huì)計(jì)憑證的保管...........................................................................................................253.5填制及審核..............................................................

17、.....................................................263.6會(huì)計(jì)賬簿.......................................................................................................................283第一部分第一部分會(huì)計(jì)入門知識(shí)會(huì)計(jì)入門知識(shí)1.1基本知識(shí)基本知識(shí)1.1.1

18、1.1.1會(huì)計(jì)定義會(huì)計(jì)定義以貨幣貨幣為主要計(jì)量單位，以憑證為依據(jù)，采用專門的技術(shù)方法，對(duì)一定主體的經(jīng)濟(jì)活動(dòng)進(jìn)行全面、綜合、連續(xù)、系統(tǒng)全面、綜合、連續(xù)、系統(tǒng)地反映和監(jiān)督（核算又稱反映，監(jiān)督又稱控制）并向有關(guān)方面提供會(huì)計(jì)信息的一種經(jīng)濟(jì)管理活動(dòng)。會(huì)計(jì)的核算職能是指會(huì)計(jì)以貨幣為主要計(jì)量單位，通過確認(rèn)、計(jì)量、記錄、報(bào)告確認(rèn)、計(jì)量、記錄、報(bào)告【確認(rèn)是第一步，報(bào)告是最后一步】等環(huán)節(jié)對(duì)特定對(duì)象的經(jīng)濟(jì)活動(dòng)進(jìn)行記賬、算賬、報(bào)賬，為各有關(guān)方面提供會(huì)計(jì)信息的功

19、能。會(huì)計(jì)的監(jiān)督職能是對(duì)特定經(jīng)濟(jì)業(yè)務(wù)的合法性、合理性合法性、合理性進(jìn)行審查。會(huì)計(jì)基本職能是反映和監(jiān)督（核算和監(jiān)督）；二者關(guān)系：核算職能是會(huì)計(jì)的首要首要職能，也是會(huì)計(jì)最基本最基本的職能，是監(jiān)督的基礎(chǔ)，沒有核算就沒有監(jiān)督，監(jiān)督職能是核算質(zhì)量的保障。（會(huì)計(jì)還有預(yù)測(cè)、決策等職能，但基本職能只有兩個(gè)）1.1.21.1.2會(huì)計(jì)對(duì)象會(huì)計(jì)對(duì)象是會(huì)計(jì)行為的客體，即資金運(yùn)動(dòng)或價(jià)值運(yùn)動(dòng)企業(yè)的資金于東一般要經(jīng)歷資金籌集、資金運(yùn)用、資金收回及退出等過程資金的籌集：

20、借款（負(fù)債籌資）；接受投資者投資（權(quán)益籌資）資金的運(yùn)用：主要體現(xiàn)在生產(chǎn)的準(zhǔn)備階段（比如為了生產(chǎn)商品采購原材料）和產(chǎn)品生產(chǎn)階段（發(fā)放工資、與其他單位的勞務(wù)結(jié)算等）資金的收回及退出：銷售收入的實(shí)現(xiàn)、償還債務(wù)、上交稅款、分配利潤(rùn)等注意：不是企業(yè)生產(chǎn)經(jīng)營(yíng)過程的全部?jī)?nèi)容都是會(huì)計(jì)核算的對(duì)象，比如簽訂合同和協(xié)議時(shí)。1.1.31.1.3會(huì)計(jì)六要素會(huì)計(jì)六要素資產(chǎn)、負(fù)債、所有者權(quán)益：靜態(tài)會(huì)計(jì)要素，反映企業(yè)在一定時(shí)期終了后的財(cái)務(wù)狀況（因此期末有余額）收入、費(fèi)