滿額折
基礎會計(第三版)（簡體書）
- 系列名：高職高專財會專業系列規劃教材
- ISBN13：9787121299988
- 出版社：電子工業出版社
- 作者：陳岩
- 裝訂／頁數：平裝／254頁
- 版次：3
- 出版日：2017/01/01
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本書的編寫體現了財政部頒布的*企業會計準則的要求，主要包括會計核算基礎、會計科目與賬戶、復式記賬、企業基本業務的核算、會計憑證、會計賬簿、財產清查、財務報表、賬務處理程序、會計工作的組織與管理。此次修訂在保持原版基本框架的基礎上，根據近幾年來新會計準則的修訂與發布以及會計實踐的新成果，對內容和案例進行更新、完善與補充，力求使本書內容更精練，更具實用性和前瞻性。
作者簡介
東北財經大學副教授，主持教育部 、財政部 《全國中等職業師資培訓包》“財務會計”課題 ，在《財經問題研究》、《東北財經大學學報》等發表多篇學術論文。
目次
目 錄
章 總論 ················································································································· 1
1.1 企業與會計 ································································································· 1
1.2 會計職能與會計核算方法 ·········································································· 5
1.3 會計法規體系 ································································································· 8
本章小結 ···································································································· 13
復習思考題 ·························································································· 14
第2 章 會計核算基礎 ···················································································· 16
2.1 會計對象、會計要素與會計等式 ················································································ 16
2.2 會計基本假設和會計基礎 ···························································································· 27
2.3 會計信息質量要求························································································· 29
2.4 會計計量 ········································································································ 31
本章小結 ············································································································· 32
復習思考題 ·································································································· 33
第3 章 會計科目與賬戶 ··························································································· 38
3.1 會計科目 ·········································································································· 38
3.2 賬戶 ··································································································· 41
本章小結 ······································································································· 51
復習思考題 ····································································································· 52
第4 章 復式記賬 ······································································································· 55
4.1 記賬方法 ································································································ 55
4.2 借貸記賬法 ···························································································· 57
本章小結 ············································································································ 74
復習思考題 ······································································································ 75
第5 章 企業基本業務的核算 ······················································································· 79
5.1 制造企業主要經濟業務的核算 ···················································································· 79
5.2 融資和籌建期間業務 ········································································· 80
5.3 供應過程業務 ······················································································· 89
5.4 生產過程業務 ······························································································ 94
5.5 銷售過程業務 ···························································································· 102
5.6 財務成果的形成與分配業務 ········································································· 110
本章小結 ············································································································· 119
復習思考題 ··································································································· 120
第6 章 會計憑證 ······························································································· 126
6.1 會計憑證的作用和種類 ········································································· 126
6.2 原始憑證 ··································································································· 127
6.3 記賬憑證 ··································································································· 131
6.4 會計憑證的傳遞與保管 ········································································ 135
6.5 會計憑證的應用 ··············································································
章 總論 ················································································································· 1
1.1 企業與會計 ································································································· 1
1.2 會計職能與會計核算方法 ·········································································· 5
1.3 會計法規體系 ································································································· 8
本章小結 ···································································································· 13
復習思考題 ·························································································· 14
第2 章 會計核算基礎 ···················································································· 16
2.1 會計對象、會計要素與會計等式 ················································································ 16
2.2 會計基本假設和會計基礎 ···························································································· 27
2.3 會計信息質量要求························································································· 29
2.4 會計計量 ········································································································ 31
本章小結 ············································································································· 32
復習思考題 ·································································································· 33
第3 章 會計科目與賬戶 ··························································································· 38
3.1 會計科目 ·········································································································· 38
3.2 賬戶 ··································································································· 41
本章小結 ······································································································· 51
復習思考題 ····································································································· 52
第4 章 復式記賬 ······································································································· 55
4.1 記賬方法 ································································································ 55
4.2 借貸記賬法 ···························································································· 57
本章小結 ············································································································ 74
復習思考題 ······································································································ 75
第5 章 企業基本業務的核算 ······················································································· 79
5.1 制造企業主要經濟業務的核算 ···················································································· 79
5.2 融資和籌建期間業務 ········································································· 80
5.3 供應過程業務 ······················································································· 89
5.4 生產過程業務 ······························································································ 94
5.5 銷售過程業務 ···························································································· 102
5.6 財務成果的形成與分配業務 ········································································· 110
本章小結 ············································································································· 119
復習思考題 ··································································································· 120
第6 章 會計憑證 ······························································································· 126
6.1 會計憑證的作用和種類 ········································································· 126
6.2 原始憑證 ··································································································· 127
6.3 記賬憑證 ··································································································· 131
6.4 會計憑證的傳遞與保管 ········································································ 135
6.5 會計憑證的應用 ··············································································
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