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1、目錄一、會計與會計理論二、會計循環(huán)三、現金與應收賬款四、存貨五、長期投資六、固定資產七、無形資產八、流動負債九、長期負債十、業(yè)主權益十一、財務報表十二、財務狀況變動表十三、財務報表分析十四、合并財務報表十五、物價變動中的會計計量一、會計與會計理論會計accounting決策人DecisionMaker投資人Investor股東Shareholder債權人Creditor財務會計FinancialAccounting管理會計ManagementAccounting成本會計CostAccounting私業(yè)會計P
2、rivateAccounting公眾會計PublicAccounting注冊會計師CPACertifiedPublicAccountant國際會計準則委員會IASC美國注冊會計師協會AICPA財務會計準則委員會FASB管理會計協會IMA美國會計學會AAA稅務稽核署IRS獨資企業(yè)Proprietorship合伙人企業(yè)PartnershipYibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonce
3、integration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject公司Corporation會計目標AccountingObjectives會計假設AccountingAssumptions會計要素AccountingElements會計原則AccountingPrinciples會計實務過程Acco
4、untingProcedures財務報表FinancialStatements財務分析FinancialAnalysis會計主體假設Separate-entityAssumption貨幣計量假設Unit-of-measureAssumption持續(xù)經營假設Continuity(Going-concern)Assumption會計分期假設Time-periodAssumption資產Asset負債Liability業(yè)主權益Owner'sEquity收入Revenue費用Expense收益Income虧損Los
5、s歷史成本原則CostPrinciple收入實現原則RevenuePrinciple配比原則MatchingPrinciple全面披露原則Full-disclosure(Reporting)Principle客觀性原則ObjectivePrinciple一致性原則ConsistentPrinciple可比性原則ComparabilityPrinciple重大性原則MaterialityPrinciple穩(wěn)健性原則ConservatismPrinciple權責發(fā)生制AccrualBasis現金收付制CashB
6、asis財務報告FinancialReport流動資產Currentassets流動負債CurrentLiabilities長期負債Long-termLiabilities投入資本ContributedCapital留存收益RetainedEarningYibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibin
7、CityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject二、會計循環(huán)會計循環(huán)AccountingProcedure/Cycle會計信息系統(tǒng)AccountinginformationSystem賬戶Ledger會計科目Account會計分錄Journalentry原始憑證SourceDocument日記賬Journal總分類賬GeneralLedger明細分類賬Subsidi
8、aryLedger試算平衡TrialBalance現金收款日記賬Cashreceiptjournal現金付款日記賬Cashdisbursementsjournal銷售日記賬SalesJournal購貨日記賬PurchaseJournal普通日記賬GeneralJournal工作底稿Worksheet調整分錄Adjustingentries結賬Closingentries三、現金與應收賬款現金Cash銀行存款Cas
