【摘要】第二章會(huì)計(jì)科目與賬戶基礎(chǔ)會(huì)計(jì)學(xué)2會(huì)計(jì)科目與賬戶學(xué)完本章后,你將掌握:1.會(huì)計(jì)要素之間的關(guān)系,即會(huì)計(jì)恒等式;2.經(jīng)濟(jì)業(yè)務(wù)的發(fā)生對(duì)會(huì)計(jì)恒等式中各個(gè)會(huì)計(jì)要素之間的影響;3.明確會(huì)計(jì)科目的作用;4.設(shè)置會(huì)計(jì)賬戶的必要性;5.賬戶的基本結(jié)構(gòu)。學(xué)習(xí)目標(biāo)會(huì)計(jì)基礎(chǔ)2會(huì)計(jì)科目
2025-01-08 17:47
【摘要】第三章會(huì)計(jì)科目與賬戶第一節(jié)會(huì)計(jì)科目第二節(jié)會(huì)計(jì)賬戶第一節(jié)會(huì)計(jì)科目一、設(shè)置會(huì)計(jì)科目的意義二、設(shè)置會(huì)計(jì)科目的原則一、設(shè)置會(huì)計(jì)科目的意義?會(huì)計(jì)科目是對(duì)會(huì)計(jì)對(duì)象進(jìn)一步分類的標(biāo)志或項(xiàng)目。一般來說,我們按照企業(yè)經(jīng)濟(jì)活動(dòng)的內(nèi)容對(duì)會(huì)計(jì)要素進(jìn)行進(jìn)一步的劃分,就構(gòu)成了會(huì)計(jì)科目。?設(shè)置會(huì)計(jì)科目,就是根據(jù)會(huì)計(jì)對(duì)象的具體
2025-01-06 23:32
【摘要】第二章會(huì)計(jì)要素與會(huì)計(jì)恒等式學(xué)完本章后,你將掌握:1.會(huì)計(jì)要素之間的關(guān)系,即會(huì)計(jì)恒等式;2.經(jīng)濟(jì)業(yè)務(wù)的發(fā)生對(duì)會(huì)計(jì)恒等式中各個(gè)會(huì)計(jì)要素之間的影響;學(xué)習(xí)目標(biāo)2第一節(jié)會(huì)計(jì)要素會(huì)計(jì)要素概念——會(huì)計(jì)要素是對(duì)經(jīng)濟(jì)事項(xiàng)引起變化的項(xiàng)目所作的歸類。?或者說:對(duì)會(huì)計(jì)對(duì)象(資金運(yùn)
2025-01-08 17:09
【摘要】第三章會(huì)計(jì)科目與賬戶2022/2/4初級(jí)會(huì)計(jì)學(xué)第三章會(huì)計(jì)科目和賬戶第一節(jié)會(huì)計(jì)科目第二節(jié)會(huì)計(jì)賬戶2022/2/4初級(jí)會(huì)計(jì)學(xué)第一節(jié)會(huì)計(jì)科目一.設(shè)置會(huì)計(jì)科目的意義二.設(shè)置會(huì)計(jì)科目的原則2022/2/4初級(jí)會(huì)計(jì)學(xué)設(shè)置會(huì)計(jì)科目的原則設(shè)置會(huì)計(jì)科目必須結(jié)合會(huì)計(jì)對(duì)象的特點(diǎn)。設(shè)
2025-01-07 17:34
【摘要】第二章會(huì)計(jì)科目和賬戶第二章會(huì)計(jì)科目和賬戶?會(huì)計(jì)要素?會(huì)計(jì)等式?會(huì)計(jì)科目?會(huì)計(jì)賬戶的設(shè)置第二章會(huì)計(jì)科目和賬戶復(fù)習(xí)舊課與課堂提問:1、會(huì)計(jì)核算的基本前提2、會(huì)計(jì)核算的一般原則3、會(huì)計(jì)核算的基本方法導(dǎo)入新課:
2025-01-08 17:41
【摘要】會(huì)計(jì)學(xué)基礎(chǔ)第二章設(shè)置賬戶第三章會(huì)計(jì)科目與賬戶會(huì)計(jì)學(xué)基礎(chǔ)第二章設(shè)置賬戶會(huì)計(jì)科目的分級(jí)第一節(jié)會(huì)計(jì)科目會(huì)計(jì)科目的概念設(shè)置會(huì)計(jì)科目的意義和原則會(huì)計(jì)科目的分類會(huì)計(jì)學(xué)基礎(chǔ)第二章設(shè)置賬戶會(huì)計(jì)科目的概念會(huì)計(jì)科目就是按照經(jīng)濟(jì)業(yè)務(wù)的內(nèi)容和經(jīng)濟(jì)管理的要
2025-01-07 13:09
【摘要】第二章會(huì)計(jì)科目及賬戶第一節(jié)會(huì)計(jì)科目第二節(jié)賬戶第一節(jié)會(huì)計(jì)科目一、會(huì)計(jì)科目的含義二、設(shè)置會(huì)計(jì)科目的意義三、會(huì)計(jì)科目表四、會(huì)計(jì)科目的級(jí)別一、會(huì)計(jì)科目的含義會(huì)計(jì)科目——對(duì)會(huì)計(jì)對(duì)
2025-01-07 13:10
【摘要】第三章賬戶和復(fù)式記賬法的應(yīng)用——工業(yè)企業(yè)主要經(jīng)營過程的核算和成本計(jì)算?第一節(jié)供應(yīng)過程賬戶設(shè)置及其運(yùn)用?第二節(jié)生產(chǎn)過程賬戶設(shè)置及其運(yùn)用?第三節(jié)銷售過程與財(cái)務(wù)成果賬戶的設(shè)置及其運(yùn)用?第四節(jié)其他經(jīng)濟(jì)業(yè)務(wù)的核算一、物資采購成本的構(gòu)成。。。。。二、賬戶的設(shè)置物資采購
2025-01-08 17:51
【摘要】第二章會(huì)計(jì)科目和賬戶?一、會(huì)計(jì)科目的概念會(huì)計(jì)對(duì)象——資金運(yùn)動(dòng)——六大要素——會(huì)計(jì)科目(合適的名稱)按照經(jīng)濟(jì)內(nèi)容對(duì)各會(huì)計(jì)要素的具體內(nèi)容作進(jìn)一步分類核算的項(xiàng)目,它是以客觀存在會(huì)計(jì)要素的具體內(nèi)容為基礎(chǔ)、根據(jù)核算和管理的需要設(shè)置。?會(huì)計(jì)要素——對(duì)會(huì)計(jì)對(duì)象的分類會(huì)計(jì)科目——對(duì)會(huì)計(jì)
2025-08-01 17:02
【摘要】第三章會(huì)計(jì)科目、賬戶與復(fù)式記賬教學(xué)內(nèi)容?會(huì)計(jì)科目?會(huì)計(jì)賬戶?復(fù)式記賬與借貸記賬法第一節(jié)會(huì)計(jì)科目一、會(huì)計(jì)科目的概念會(huì)計(jì)科目:就是對(duì)會(huì)計(jì)要素的具體內(nèi)容進(jìn)一步分類核算的項(xiàng)目。討論:1、會(huì)計(jì)科目與會(huì)計(jì)要素、會(huì)計(jì)對(duì)象的關(guān)系?2、會(huì)計(jì)科目設(shè)置的原則?
2025-09-25 17:16
【摘要】第三講會(huì)計(jì)科目、賬戶、借貸記賬方法目的:通過本講的學(xué)習(xí),掌握會(huì)計(jì)科目,賬戶與復(fù)式記賬方法的定義與內(nèi)容,會(huì)計(jì)科目與賬戶的區(qū)別與聯(lián)系,借貸記賬法的編制方法。內(nèi)容:共分四節(jié),第一節(jié)會(huì)計(jì)科目,第二節(jié)賬戶,第三節(jié)復(fù)式記賬方法。第四節(jié)總賬及明細(xì)賬的平行登記。重點(diǎn):會(huì)計(jì)科目與賬戶
2025-05-09 18:12
【摘要】《初級(jí)會(huì)計(jì)學(xué)》第三章會(huì)計(jì)科目與賬戶通過本章的學(xué)習(xí),應(yīng)該明確企業(yè)會(huì)計(jì)科目的設(shè)置的必要性和原則;了解賬戶與科目的關(guān)系,賬戶的結(jié)構(gòu)和分類?!冻跫?jí)會(huì)計(jì)學(xué)》§3、1會(huì)計(jì)科目?一、設(shè)置會(huì)計(jì)科目的意義1、會(huì)計(jì)科目:對(duì)會(huì)計(jì)要素的具體內(nèi)容進(jìn)行分類核算的標(biāo)志或項(xiàng)目。如:現(xiàn)金、銀行存款
2025-01-07 23:32
【摘要】第二章 會(huì)計(jì)科目和賬戶第一節(jié) 會(huì)計(jì)科目概述一、會(huì)計(jì)科目(一)概念 會(huì)計(jì)科目就是對(duì)會(huì)計(jì)對(duì)象的具體內(nèi)容(即會(huì)計(jì)要素)分門別類進(jìn)行核算所規(guī)定的項(xiàng)目。(判斷)所以必須在六大會(huì)計(jì)要素的基礎(chǔ)上,進(jìn)一步將會(huì)計(jì)所要核算和監(jiān)督的具體內(nèi)容進(jìn)行更加詳細(xì)的分類,這種分類的項(xiàng)目,在會(huì)計(jì)上叫做會(huì)計(jì)科目。 原材料與固定資產(chǎn) 應(yīng)付賬款與長期借款 注意區(qū)分會(huì)計(jì)要素概念與
2025-04-08 12:12
【摘要】第三章會(huì)計(jì)科目與賬戶會(huì)計(jì)學(xué)基礎(chǔ)第二章設(shè)置賬戶會(huì)計(jì)科目的分級(jí)第一節(jié)會(huì)計(jì)科目會(huì)計(jì)科目的概念設(shè)置會(huì)計(jì)科目的意義和原則會(huì)計(jì)科目的分類會(huì)計(jì)學(xué)基礎(chǔ)第二章設(shè)置賬戶會(huì)計(jì)科目的概念會(huì)計(jì)科目就是按照經(jīng)濟(jì)業(yè)務(wù)的內(nèi)容和經(jīng)濟(jì)管理的要求,對(duì)會(huì)計(jì)對(duì)象的具體內(nèi)容進(jìn)行分類核
2025-01-08 17:39
【摘要】IntroductiontoFinancialAccounting(第二版)新編基礎(chǔ)會(huì)計(jì)學(xué)第二部分會(huì)計(jì)核算原理CH2會(huì)計(jì)要素與會(huì)計(jì)等式CH4復(fù)式記賬★★CH3會(huì)計(jì)科目與賬戶Introdu
2025-01-08 18:43