基础会计9787121299988
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作者陈岩，宋玉章主编
出版社电子工业出版社
ISBN9787121299988
出版时间2016-11
装帧平装
开本16开
定价39元
货号8900088
上书时间2024-12-28
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目录
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 ··············································································
内容摘要
会计工作专业性强，涉及面广，教材内容的取舍、难易程度的把握取决于使用对象的需要。会计不仅仅是简单的记账、算账和报账的过程，会计的精髓是管理。
陈岩、宋玉章主编的《基础会计（第3版高职高专财会专业系列规划教材）》以仿真的凭证资料代替文字叙述的经济业务，以具有代表性的企业案例再现会计核算过程，将理论融于实践，在最短时间内帮助初学者能独立从事中小企业的财务工作。在侧重基本操作技能培养的前提下，本书对会计基础理论也做了深入剖析，同时配备了大量的练习题，为读者的后续学习打下扎实的理论功底。书中采用引言、问与答和案例分析等多种形式，拓宽读者视野，启发读者思考会计信息背后的经济内涵。
此次修订吸收了最新修订的企业会计准则的成果，并将这些准则中与基础会计相关的学术思想、具体程序和方法体现在教材的具体内容中。
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