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基礎會計-第2版 版權信息
- ISBN：9787121301070
- 條形碼：9787121301070 ; 978-7-121-30107-0
- 裝幀：暫無
- 冊數：暫無
- 重量：暫無
- 所屬分類：>
基礎會計-第2版 本書特色
本書根據《企業會計準則》和《小企業會計準則》介紹會計基礎理論和基礎方法，共分四部分：*部分包括第1章到第5章，主要介紹會計的基本理論。第二部分包括第6章，主要介紹企業會計處理的基本方法和實務。第三部分包括第7章和第8章，主要介紹會計憑證和會計賬簿的基本知識。第四部分從第9章到第11章，主要介紹企業財務報告前的準備工作和報告方法。
基礎會計-第2版 內容簡介
本書根據《企業會計準則》和《小企業會計準則》介紹會計基礎理論和基礎方法，共分四部分：**部分包括第1章到第5章，主要介紹會計的基本理論。第二部分包括第6章，主要介紹企業會計處理的基本方法和實務。第三部分包括第7章和第8章，主要介紹會計憑證和會計賬簿的基本知識。第四部分從第9章到第11章，主要介紹企業財務報告前的準備工作和報告方法。
基礎會計-第2版 目錄
第1 章 總論 ······································································································· 1
1.1 會計的含義和會計職能 ········································································· 1
1.2 會計對象和會計信息使用者 ································································ 5
1.3 我國會計規范體系······································································· 8
1.4 會計的基本假設和會計信息質量要求 ·················································· 13
思考與練習 ·································································································· 19
第2 章 會計要素和會計等式 ·················································································· 20
2.1 企業會計報表 ····················································································· 20
2.2 會計要素 ··························································································· 22
2.3 會計等式 ··················································································· 26
思考與練習 ······················································································ 30
第3 章 會計科目和會計賬戶 ········································································ 31
3.1 會計科目 ·························································································· 31
3.2 會計賬戶的結構 ·········································································· 35
3.3 會計賬戶的分類 ··································································· 38
思考與練習 ································································································ 49
第4 章 復式記賬原理 ··············································································· 50
4.1 復式記賬的演變和分類 ································································ 51
4.2 借貸記賬法 ·············································································· 53
4.3 試算平衡 ················································································· 56
4.4 借貸記賬法的應用舉例 ································································ 57
思考與練習 ····························································································· 64
第5 章 會計處理方法 ··················································································· 65
5.1 會計處理的步驟和基礎 ································································· 65
5.2 會計確認 ··················································································· 68
5.3 會計計量 ························································································ 72
5.4 會計記錄 ·················································································· 74
5.5 會計報告 ························································································· 76
5.6 會計循環 ·························································································· 78
思考與練習 ······························································································ 79
第6 章 工業企業的會計實務 ············································································ 81
6.1 籌集資金的會計處理 ·············································································· 81
6.2 采購物資的會計處理 ······································································· 90
6.3 生產產品的會計處理 ·········································································· 95
6.4 生產成本的計算 ··············································································· 102
6.5 銷售產品的會計處理 ·············································································· 107
6.6 其他經營活動的會計處理 ····························································· 111
6.7 利潤的形成與分配的會計處理 ···························································· 114
思考與練習 ···················································································· 120
第7 章 會計憑證 ··························································································· 122
7.1 會計憑證的意義和分類 ······································································· 122
7.2 原始憑證 ···························································································· 124
7.3 記賬憑證 ························································································ 132
7.4
1.1 會計的含義和會計職能 ········································································· 1
1.2 會計對象和會計信息使用者 ································································ 5
1.3 我國會計規范體系······································································· 8
1.4 會計的基本假設和會計信息質量要求 ·················································· 13
思考與練習 ·································································································· 19
第2 章 會計要素和會計等式 ·················································································· 20
2.1 企業會計報表 ····················································································· 20
2.2 會計要素 ··························································································· 22
2.3 會計等式 ··················································································· 26
思考與練習 ······················································································ 30
第3 章 會計科目和會計賬戶 ········································································ 31
3.1 會計科目 ·························································································· 31
3.2 會計賬戶的結構 ·········································································· 35
3.3 會計賬戶的分類 ··································································· 38
思考與練習 ································································································ 49
第4 章 復式記賬原理 ··············································································· 50
4.1 復式記賬的演變和分類 ································································ 51
4.2 借貸記賬法 ·············································································· 53
4.3 試算平衡 ················································································· 56
4.4 借貸記賬法的應用舉例 ································································ 57
思考與練習 ····························································································· 64
第5 章 會計處理方法 ··················································································· 65
5.1 會計處理的步驟和基礎 ································································· 65
5.2 會計確認 ··················································································· 68
5.3 會計計量 ························································································ 72
5.4 會計記錄 ·················································································· 74
5.5 會計報告 ························································································· 76
5.6 會計循環 ·························································································· 78
思考與練習 ······························································································ 79
第6 章 工業企業的會計實務 ············································································ 81
6.1 籌集資金的會計處理 ·············································································· 81
6.2 采購物資的會計處理 ······································································· 90
6.3 生產產品的會計處理 ·········································································· 95
6.4 生產成本的計算 ··············································································· 102
6.5 銷售產品的會計處理 ·············································································· 107
6.6 其他經營活動的會計處理 ····························································· 111
6.7 利潤的形成與分配的會計處理 ···························································· 114
思考與練習 ···················································································· 120
第7 章 會計憑證 ··························································································· 122
7.1 會計憑證的意義和分類 ······································································· 122
7.2 原始憑證 ···························································································· 124
7.3 記賬憑證 ························································································ 132
7.4
展開全部
基礎會計-第2版 作者簡介
史玉光，對外經濟貿易大學國際商學院管理學（會計學）博士，曾在多家公司財務部任職，曾在交通部科學研究院、衛生部衛生經濟研究所從事研究工作，參與多項課題研究。主要從事資產證券化、會計準則和會計理論研究，已發表論文100余篇，已出版《企業合并會計方法的經濟后果研究》、《企業會計準則導論》、《企業財稅差異與納稅調整》等30余部專著、教材。
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