基础会计-(第3版)_PDF下载[35MB-百度云]陈岩

本书特色

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本书的编写体现了财政部颁布的*企业会计准则的要求，主要包括会计核算基础、会计科目与账户、复式记账、企业基本业务的核算、会计凭证、会计账簿、财产清查、财务报表、账务处理程序、会计工作的组织与管理。此次修订在保持原版基本框架的基础上，根据近几年来新会计准则的修订与发布以及会计实践的新成果，对内容和案例进行更新、完善与补充，力求使本书内容更精练，更具实用性和前瞻性。

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作者简介

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东北财经大学副教授，主持教育部、财政部《全国中等职业师资培训包》“财务会计”课题，在《财经问题研究》、《东北财经大学学报》等发表多篇学术论文。

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目录第1 章总论 ················································································································· 11.1 企业与会计 ································································································· 11.2 会计职能与会计核算方法 ·········································································· 51.3 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 ···················································································· 162.1 会计对象、会计要素与会计等式 ················································································ 162.2 会计基本假设和会计基础 ···························································································· 272.3 会计信息质量要求························································································· 292.4 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 ··························································································· 383.1 会计科目 ·········································································································· 383.2 账户 ··································································································· 41本章小结 ······································································································· 51复习思考题 ····································································································· 52第4 章复式记账 ······································································································· 554.1 记账方法 ································································································ 554.2 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 ······················································································· 795.1 制造企业主要经济业务的核算 ···················································································· 795.2 融资和筹建期间业务 ········································································· 805.3 供应过程业务 ······················································································· 895.4 生产过程业务 ······························································································ 945.5 销售过程业务 ···························································································· 1025.6 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 ······························································································· 1266.1 会计凭证的作用和种类 ········································································· 1266.2 原始凭证 ··································································································· 1276.3 记账凭证 ··································································································· 1316.4 会计凭证的传递与保管 ········································································ 1356.5 会计凭证的应用 ··············································································