【摘要】會(huì)計(jì)學(xué)原理第四章會(huì)計(jì)科目與賬戶?會(huì)計(jì)科目?賬戶及其結(jié)構(gòu)第一節(jié)會(huì)計(jì)科目?會(huì)計(jì)科目的定義會(huì)計(jì)科目是指對(duì)會(huì)計(jì)要素的具體內(nèi)容進(jìn)行分類核算的項(xiàng)目。會(huì)計(jì)要素1234╳會(huì)計(jì)要素2341╳1234??會(huì)計(jì)科目的分類?會(huì)計(jì)科目按經(jīng)濟(jì)內(nèi)容分類?
2025-01-09 23:42
【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
2025-01-11 17:39
【摘要】P1會(huì)計(jì)學(xué)原理第02章會(huì)計(jì)科目和賬戶第10章會(huì)計(jì)核算形式第08章財(cái)產(chǎn)清查第05章賬戶分類第07章會(huì)計(jì)賬簿第11章會(huì)計(jì)工作組織第04章借貸記賬法的應(yīng)用第03章復(fù)式記賬第06章會(huì)計(jì)憑證第01章緒論
2025-01-11 17:45
【摘要】會(huì)計(jì)學(xué)原理——會(huì)計(jì)科目與賬戶主講:楊文杰本章主要內(nèi)容第一節(jié)會(huì)計(jì)恒等式第二節(jié)會(huì)計(jì)科目第三節(jié)賬戶?會(huì)計(jì)恒等式的表達(dá)形式及定性求證?經(jīng)濟(jì)業(yè)務(wù)對(duì)會(huì)計(jì)恒等式的定量求證第一節(jié)會(huì)計(jì)恒等式資產(chǎn)收入負(fù)債利潤(rùn)費(fèi)用所有者權(quán)益
2025-01-09 22:35
【摘要】第三章會(huì)計(jì)科目與賬戶第一節(jié)會(huì)計(jì)科目一、會(huì)計(jì)科目的內(nèi)涵(一)會(huì)計(jì)科目——是對(duì)會(huì)計(jì)對(duì)象具體內(nèi)容進(jìn)行分類核算的類別名稱。P82會(huì)計(jì)科目是設(shè)置賬戶的依據(jù),也是賬戶的名稱。(二)會(huì)計(jì)科目形成示意圖如下圖所示資產(chǎn)內(nèi)
2025-01-09 23:44
2024-10-22 02:23
【摘要】第一節(jié)會(huì)計(jì)科目一、會(huì)計(jì)科目的意義會(huì)計(jì)科目是對(duì)會(huì)計(jì)對(duì)象的具體內(nèi)容進(jìn)行分類核算的標(biāo)志或項(xiàng)目;是設(shè)置賬戶、處理賬務(wù)所必須遵循的規(guī)則和依據(jù)。二、會(huì)計(jì)科目的內(nèi)容會(huì)計(jì)對(duì)象資金運(yùn)動(dòng)會(huì)計(jì)要素會(huì)計(jì)科目資產(chǎn)所有者權(quán)益負(fù)債收入費(fèi)用
2025-01-10 23:32
【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(guò)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
【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
2025-01-11 18:43
【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(lái)說(shuō),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
2025-01-09 23:32
【摘要】會(huì)計(jì)學(xué)第2章會(huì)計(jì)科目、會(huì)計(jì)賬戶和復(fù)式記賬梁志強(qiáng)人文與管理學(xué)院經(jīng)濟(jì)學(xué)系QQ:524623959E-ail:第2章會(huì)計(jì)科目、會(huì)計(jì)賬戶和復(fù)式記賬?第1節(jié)資金平衡原理?第2節(jié)會(huì)計(jì)科目?第3節(jié)會(huì)計(jì)賬戶?第4節(jié)復(fù)式記賬教學(xué)目的與要求?
2025-01-10 15:07
【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?
2024-10-06 17:16
【摘要】第二章會(huì)計(jì)科目、會(huì)計(jì)賬戶和復(fù)式記賬會(huì)計(jì)對(duì)象會(huì)計(jì)要素科學(xué)分類具體化會(huì)計(jì)科目第一節(jié)會(huì)計(jì)科目一.設(shè)置會(huì)計(jì)科目的意義(一)會(huì)計(jì)科目的概念會(huì)計(jì)科目會(huì)計(jì)科目是對(duì)會(huì)計(jì)對(duì)象(即會(huì)計(jì)要素)的具體內(nèi)容進(jìn)行分類核算的項(xiàng)目。會(huì)計(jì)科目通常作為賬戶的名稱,成為設(shè)置賬戶和登記賬簿的
2025-01-10 03:11
【摘要】1第二章會(huì)計(jì)科目和賬戶第一節(jié)會(huì)計(jì)要素(理解)第二節(jié)會(huì)計(jì)等式(掌握)第三節(jié)會(huì)計(jì)科目(掌握)第四節(jié)會(huì)計(jì)賬戶(掌握)2第一節(jié)會(huì)計(jì)要素?一、會(huì)計(jì)對(duì)象?(一)會(huì)計(jì)對(duì)象的含義?會(huì)計(jì)所要反映和監(jiān)督的內(nèi)容——客體?宏觀經(jīng)濟(jì)領(lǐng)域:社會(huì)會(huì)計(jì)的對(duì)象——總體經(jīng)濟(jì)活動(dòng)?
2025-01-11 18:07
【摘要】初級(jí)會(huì)計(jì)學(xué)1第三章會(huì)計(jì)科目與賬戶會(huì)計(jì)科目會(huì)計(jì)賬戶初級(jí)會(huì)計(jì)學(xué)2第一節(jié)會(huì)計(jì)科目會(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。設(shè)置會(huì)計(jì)科目,就是根據(jù)會(huì)計(jì)對(duì)象的具體內(nèi)容和經(jīng)濟(jì)管理的要求,事先規(guī)定分類核算的項(xiàng)目或標(biāo)志的一種專門方法。具體要求為:將會(huì)計(jì)對(duì)象中內(nèi)容相同的歸為一類,設(shè)立一個(gè)
2025-01-10 17:34