目 录
第1 章 总论 ················································································································· 1
1.1 企业与会计 ································································································· 1
1.2 会计职能与会计核算方法 ·········································································· 5
1.3 会计法规体系 ································································································· 8
本章小结 ···································································································· 13
复习思考题 ·························································································· 14
第2 章 会计核算基础 ···················································································· 16
2.1 会计对象、会计要素与会计等式 ················································································ 16
2.2 会计基本假设和会计基础 ···························································································· 27
2.3 会计信息质量要求························································································· 29
2.4 会计计量 ········································································································ 31
本章小结 ············································································································· 32
复习思考题 ·································································································· 33
第3 章 会计科目与账户 ··························································································· 38
3.1 会计科目 ·········································································································· 38
3.2 账户 ··································································································· 41
本章小结 ······································································································· 51
复习思考题 ····································································································· 52
第4 章 复式记账 ······································································································· 55
4.1 记账方法 ································································································ 55
4.2 借贷记账法 ···························································································· 57
本章小结 ············································································································ 74
复习思考题 ······································································································ 75
第5 章 企业基本业务的核算 ······················································································· 79
5.1 制造企业主要经济业务的核算 ···················································································· 79
5.2 融资和筹建期间业务 ········································································· 80
5.3 供应过程业务 ······················································································· 89
5.4 生产过程业务 ······························································································ 94
5.5 销售过程业务 ···························································································· 102
5.6 财务成果的形成与分配业务 ········································································· 110
本章小结 ············································································································· 119
复习思考题 ··································································································· 120
第6 章 会计凭证 ······························································································· 126
6.1 会计凭证的作用和种类 ········································································· 126
6.2 原始凭证 ··································································································· 127
6.3 记账凭证 ··································································································· 131
6.4 会计凭证的传递与保管 ········································································ 135
6.5 会计凭证的应用 ····················································································· 136
本章小结 ········································································································ 152
复习思考题 ·························································································· 152
第7 章 会计账簿 ········································································································ 157
7.1 会计账簿的意义和种类 ·········································································· 157
7.2 会计账簿的设置与登记 ············································································ 159
7.3 错账查找与更正的方法 ···································································· 168
7.4 对账与结账 ································································································· 171
7.5 会计账簿的更换与保管 ············································································ 173
本章小结 ····························································································· 174
复习思考题 ·································································································· 175
第8 章 财产清查 ······························································································ 181
8.1 财产清查概述 ······························································································· 181
8.2 财产清查的内容与方法 ·················································································· 183
8.3 财产清查结果的处理 ··············································································· 188
本章小结 ······································································································ 192
复习思考题 ······································································································ 192
第9 章 财务报表 ··········································································································· 197
9.1 财务报表概述 ························································································ 197
9.2 资产负债表 ································································································ 200
9.3 利润表 ······································································································· 204
9.4 现金流量表 ··································································································· 206
本章小结 ············································································································· 209
复习思考题 ·································································································· 209
第10 章 账务处理程序 ···························································································· 215
10.1 账务处理程序概述 ···················································································· 215
10.2 记账凭证账务处理程序 ·············································································· 216
10.3 汇总记账凭证账务处理程序 ···················································································· 217
10.4 科目汇总表账务处理程序 ························································································ 222
本章小结 ··············································································································· 234
复习思考题 ········································································································· 235
第11 章 会计工作的组织与管理 ················································································ 241
11.1 会计机构与会计人员 ················································································· 241
11.2 会计职业道德 ·························································································· 245
11.3 会计档案管理与会计工作交接································································ 246
本章小结 ······································································································ 252
复习思考题 ································································································· 252
参考文献 ········································································································ 255