基础会计-第2版

本书特色

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本书根据《企业会计准则》和《小企业会计准则》介绍会计基础理论和基础方法，共分四部分：*部分包括第1章到第5章，主要介绍会计的基本理论。第二部分包括第6章，主要介绍企业会计处理的基本方法和实务。第三部分包括第7章和第8章，主要介绍会计凭证和会计账簿的基本知识。第四部分从第9章到第11章，主要介绍企业财务报告前的准备工作和报告方法。

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作者简介

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史玉光，对外经济贸易大学国际商学院管理学（会计学）博士，曾在多家公司财务部任职，曾在交通部科学研究院、卫生部卫生经济研究所从事研究工作，参与多项课题研究。主要从事资产证券化、会计准则和会计理论研究，已发表论文100余篇，已出版《企业合并会计方法的经济后果研究》、《企业会计准则导论》、《企业财税差异与纳税调整》等30余部专著、教材。

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目录

第1 章 总论 ······································································································· 11.1 会计的含义和会计职能 ········································································· 11.2 会计对象和会计信息使用者 ································································ 51.3 我国会计规范体系······································································· 81.4 会计的基本假设和会计信息质量要求 ·················································· 13思考与练习 ·································································································· 19第2 章 会计要素和会计等式 ·················································································· 202.1 企业会计报表 ····················································································· 202.2 会计要素 ··························································································· 222.3 会计等式 ··················································································· 26思考与练习 ······················································································ 30第3 章 会计科目和会计账户 ········································································ 313.1 会计科目 ·························································································· 313.2 会计账户的结构 ·········································································· 353.3 会计账户的分类 ··································································· 38思考与练习 ································································································ 49第4 章 复式记账原理 ··············································································· 504.1 复式记账的演变和分类 ································································ 514.2 借贷记账法 ·············································································· 534.3 试算平衡 ················································································· 564.4 借贷记账法的应用举例 ································································ 57思考与练习 ····························································································· 64第5 章 会计处理方法 ··················································································· 655.1 会计处理的步骤和基础 ································································· 655.2 会计确认 ··················································································· 685.3 会计计量 ························································································ 725.4 会计记录 ·················································································· 745.5 会计报告 ························································································· 765.6 会计循环 ·························································································· 78思考与练习 ······························································································ 79第6 章 工业企业的会计实务 ············································································ 816.1 筹集资金的会计处理 ·············································································· 816.2 采购物资的会计处理 ······································································· 906.3 生产产品的会计处理 ·········································································· 956.4 生产成本的计算 ··············································································· 1026.5 销售产品的会计处理 ·············································································· 1076.6 其他经营活动的会计处理 ····························································· 1116.7 利润的形成与分配的会计处理 ···························································· 114思考与练习 ···················································································· 120第7 章 会计凭证 ··························································································· 1227.1 会计凭证的意义和分类 ······································································· 1227.2 原始凭证 ···························································································· 1247.3 记账凭证 ························································································ 1327.4

封面

书名:基础会计-第2版

作者:史玉光

页数:248

定价:¥43.0

出版社:电子工业出版社

出版日期:2017-01-01

ISBN:9787121301070

PDF电子书大小:46MB 高清扫描完整版