基础会计-(第3版)

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 ··············································································