書馨卡幫你省薪 2024個(gè)人購書報(bào)告 2024中圖網(wǎng)年度報(bào)告
歡迎光臨中圖網(wǎng) 請(qǐng) | 注冊(cè)
> >
基礎(chǔ)會(huì)計(jì)-第2版

基礎(chǔ)會(huì)計(jì)-第2版

出版社：電子工業(yè)出版社出版時(shí)間：2017-01-01
開本： 32開 頁數(shù)： 248
本類榜單：教材銷量榜
中 圖 價(jià):¥25.8(6.0折) 定價(jià)  ¥43.0 登錄后可看到會(huì)員價(jià)
暫時(shí)缺貨 收藏
運(yùn)費(fèi)6元，滿39元免運(yùn)費(fèi)
?新疆、西藏除外
本類五星書更多>

基礎(chǔ)會(huì)計(jì)-第2版 版權(quán)信息

  • ISBN：9787121301070
  • 條形碼：9787121301070 ; 978-7-121-30107-0
  • 裝幀：暫無
  • 冊(cè)數(shù)：暫無
  • 重量：暫無
  • 所屬分類：>

基礎(chǔ)會(huì)計(jì)-第2版 本書特色

本書根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則》和《小企業(yè)會(huì)計(jì)準(zhǔn)則》介紹會(huì)計(jì)基礎(chǔ)理論和基礎(chǔ)方法，共分四部分：*部分包括第1章到第5章，主要介紹會(huì)計(jì)的基本理論。第二部分包括第6章，主要介紹企業(yè)會(huì)計(jì)處理的基本方法和實(shí)務(wù)。第三部分包括第7章和第8章，主要介紹會(huì)計(jì)憑證和會(huì)計(jì)賬簿的基本知識(shí)。第四部分從第9章到第11章，主要介紹企業(yè)財(cái)務(wù)報(bào)告前的準(zhǔn)備工作和報(bào)告方法。

基礎(chǔ)會(huì)計(jì)-第2版 內(nèi)容簡(jiǎn)介

本書根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則》和《小企業(yè)會(huì)計(jì)準(zhǔn)則》介紹會(huì)計(jì)基礎(chǔ)理論和基礎(chǔ)方法，共分四部分：**部分包括第1章到第5章，主要介紹會(huì)計(jì)的基本理論。第二部分包括第6章，主要介紹企業(yè)會(huì)計(jì)處理的基本方法和實(shí)務(wù)。第三部分包括第7章和第8章，主要介紹會(huì)計(jì)憑證和會(huì)計(jì)賬簿的基本知識(shí)。第四部分從第9章到第11章，主要介紹企業(yè)財(cái)務(wù)報(bào)告前的準(zhǔn)備工作和報(bào)告方法。

基礎(chǔ)會(huì)計(jì)-第2版 目錄

第1 章 總論 ······································································································· 1
1.1 會(huì)計(jì)的含義和會(huì)計(jì)職能 ········································································· 1
1.2 會(huì)計(jì)對(duì)象和會(huì)計(jì)信息使用者 ································································ 5
1.3 我國(guó)會(huì)計(jì)規(guī)范體系······································································· 8
1.4 會(huì)計(jì)的基本假設(shè)和會(huì)計(jì)信息質(zhì)量要求 ·················································· 13
思考與練習(xí) ·································································································· 19
第2 章 會(huì)計(jì)要素和會(huì)計(jì)等式 ·················································································· 20
2.1 企業(yè)會(huì)計(jì)報(bào)表 ····················································································· 20
2.2 會(huì)計(jì)要素 ··························································································· 22
2.3 會(huì)計(jì)等式 ··················································································· 26
思考與練習(xí) ······················································································ 30
第3 章 會(huì)計(jì)科目和會(huì)計(jì)賬戶 ········································································ 31
3.1 會(huì)計(jì)科目 ·························································································· 31
3.2 會(huì)計(jì)賬戶的結(jié)構(gòu) ·········································································· 35
3.3 會(huì)計(jì)賬戶的分類 ··································································· 38
思考與練習(xí) ································································································ 49
第4 章 復(fù)式記賬原理 ··············································································· 50
4.1 復(fù)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(yīng)用舉例 ································································ 57
思考與練習(xí) ····························································································· 64
第5 章 會(huì)計(jì)處理方法 ··················································································· 65
5.1 會(huì)計(jì)處理的步驟和基礎(chǔ) ································································· 65
5.2 會(huì)計(jì)確認(rèn) ··················································································· 68
5.3 會(huì)計(jì)計(jì)量 ························································································ 72
5.4 會(huì)計(jì)記錄 ·················································································· 74
5.5 會(huì)計(jì)報(bào)告 ························································································· 76
5.6 會(huì)計(jì)循環(huán) ·························································································· 78
思考與練習(xí) ······························································································ 79
第6 章 工業(yè)企業(yè)的會(huì)計(jì)實(shí)務(wù) ············································································ 81
6.1 籌集資金的會(huì)計(jì)處理 ·············································································· 81
6.2 采購物資的會(huì)計(jì)處理 ······································································· 90
6.3 生產(chǎn)產(chǎn)品的會(huì)計(jì)處理 ·········································································· 95
6.4 生產(chǎn)成本的計(jì)算 ··············································································· 102
6.5 銷售產(chǎn)品的會(huì)計(jì)處理 ·············································································· 107
6.6 其他經(jīng)營(yíng)活動(dòng)的會(huì)計(jì)處理 ····························································· 111
6.7 利潤(rùn)的形成與分配的會(huì)計(jì)處理 ···························································· 114
思考與練習(xí) ···················································································· 120
第7 章 會(huì)計(jì)憑證 ··························································································· 122
7.1 會(huì)計(jì)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(chǔ)會(huì)計(jì)-第2版 作者簡(jiǎn)介

史玉光，對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)國(guó)際商學(xué)院管理學(xué)（會(huì)計(jì)學(xué)）博士，曾在多家公司財(cái)務(wù)部任職，曾在交通部科學(xué)研究院、衛(wèi)生部衛(wèi)生經(jīng)濟(jì)研究所從事研究工作，參與多項(xiàng)課題研究。主要從事資產(chǎn)證券化、會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)理論研究，已發(fā)表論文100余篇，已出版《企業(yè)合并會(huì)計(jì)方法的經(jīng)濟(jì)后果研究》、《企業(yè)會(huì)計(jì)準(zhǔn)則導(dǎo)論》、《企業(yè)財(cái)稅差異與納稅調(diào)整》等30余部專著、教材。

商品評(píng)論(0條)
暫無評(píng)論……
書友推薦
本類暢銷
返回頂部
中圖網(wǎng)
在線客服