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基础会计（第3版）

作译者：陈岩,宋玉章

出版时间：2017-01 千字数：418 版次：01-01 页数：268

开本：16开装帧： I S B N ：9787121299988

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纸质书定价：￥39.0

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内容简介

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目 录
第1 章 总论 ················································································································· 1
1.1 企业与会计 ································································································· 1
1.2 会计职能与会计核算方法 ·········································································· 5
1.3 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 ···················································································· 16
2.1 会计对象、会计要素与会计等式 ················································································ 16
2.2 会计基本假设和会计基础 ···························································································· 27
2.3 会计信息质量要求························································································· 29
2.4 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 ··························································································· 38
3.1 会计科目 ·········································································································· 38
3.2 账户 ··································································································· 41
本章小结 ······································································································· 51
复习思考题 ····································································································· 52
第4 章 复式记账 ······································································································· 55
4.1 记账方法 ································································································ 55
4.2 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 ······················································································· 79
5.1 制造企业主要经济业务的核算 ···················································································· 79
5.2 融资和筹建期间业务 ········································································· 80
5.3 供应过程业务 ······················································································· 89
5.4 生产过程业务 ······························································································ 94
5.5 销售过程业务 ···························································································· 102
5.6 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 ······························································································· 126
6.1 会计凭证的作用和种类 ········································································· 126
6.2 原始凭证 ··································································································· 127
6.3 记账凭证 ··································································································· 131
6.4 会计凭证的传递与保管 ········································································ 135
6.5 会计凭证的应用 ····················································································· 136
本章小结 ········································································································ 152
复习思考题 ·························································································· 152
第7 章 会计账簿 ········································································································ 157
7.1 会计账簿的意义和种类 ·········································································· 157
7.2 会计账簿的设置与登记 ············································································ 159
7.3 错账查找与更正的方法 ···································································· 168
7.4 对账与结账 ································································································· 171
7.5 会计账簿的更换与保管 ············································································ 173
本章小结 ····························································································· 174
复习思考题 ·································································································· 175
第8 章 财产清查 ······························································································ 181
8.1 财产清查概述 ······························································································· 181
8.2 财产清查的内容与方法 ·················································································· 183
8.3 财产清查结果的处理 ··············································································· 188
本章小结 ······································································································ 192
复习思考题 ······································································································ 192
第9 章 财务报表 ··········································································································· 197
9.1 财务报表概述 ························································································ 197
9.2 资产负债表 ································································································ 200
9.3 利润表 ······································································································· 204
9.4 现金流量表 ··································································································· 206
本章小结 ············································································································· 209
复习思考题 ·································································································· 209
第10 章 账务处理程序 ···························································································· 215
10.1 账务处理程序概述 ···················································································· 215
10.2 记账凭证账务处理程序 ·············································································· 216
10.3 汇总记账凭证账务处理程序 ···················································································· 217
10.4 科目汇总表账务处理程序 ························································································ 222
本章小结 ··············································································································· 234
复习思考题 ········································································································· 235
第11 章 会计工作的组织与管理 ················································································ 241
11.1 会计机构与会计人员 ················································································· 241
11.2 会计职业道德 ·························································································· 245
11.3 会计档案管理与会计工作交接································································ 246
本章小结 ······································································································ 252
复习思考题 ································································································· 252
参考文献 ········································································································ 255

第3 版前言
2014 年，中国《企业会计准则》经历了颁布以来最大的一次修订，规模之大、影响之深都是空前的。其中修订5 项（不含基本准则）、新增3 项会计准则、新增1 项准则解释，并于2014 年7 月1 日开始正式实施。为了更好地帮助广大读者领会企业会计准则的变化，我们适时地对本书进行了修订。
在《基础会计》教材（第2 版）的基础上，本书吸收了新修订的《企业会计准则——基本准则》、《企业会计准则第2 号——长期股权投资》、《企业会计准则第9 号——职工薪酬》、《企业会计准则第30 号——财务报表列报》和新颁布的《企业会计准则第39 号——公允价值计量》、《企业会计准则第41 号——在其他主体中权益的披露》中的最新成果，并将这些准则中与基础会计相关的学术思想、具体程序和方法体现在教材的具体内容中。
会计工作专业性强，涉及面广，教材内容的取舍、难易程度的把握取决于使用对象的需要。会计不仅仅是简单的记账、算账和报账的过程，会计的精髓是管理。
本书以仿真的凭证资料代替文字叙述的经济业务，以具有代表性的企业案例再现会计核算过程，将理论融于实践，在最短时间内帮助初学者能独立从事中小企业的财务工作。在侧重基本操作技能培养的前提下，本书对会计基础理论也做了深入剖析，同时配备了大量的练习题，为读者的后续学习打下扎实的理论功底。书中采用引言、问与答和案例分析等多种形式，拓宽读者视野，启发读者思考会计信息背后的经济内涵。
本书是电子工业出版社组织编写的高职高专财会专业系列规划教材中的一本，书中以连续、完整的案例展现会计核算的方法，使初学者理清会计核算的过程，知其然，并能知其所以然。本书适合作为高等职业技术学院、成人高等教育院校和高等专科学校会计专业及其他专业的教材，也可作为有志于从事会计工作人员的入门教材，参加会计从业资格考试的辅导教材。
本书由陈岩（东北财经大学）、宋玉章（辽宁经济职业技术学院）任主编。写作分工如下：第5、6、8、9、10 章由陈岩编写；第1、2、3、4、7、11 章由宋玉章编写。全书由陈岩总纂写、修改并终审定稿。
书中错漏之处在所难免，恳请广大读者批评指正，我们深表谢意。如有赐教，欢迎致信chenyan192@sina.com。
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