財(cái)務(wù)會(huì)計(jì)學(xué)培訓(xùn)講義課件

第一次課10/08/303－41-805

《財(cái)務(wù)會(huì)計(jì)學(xué)》主講：楊文會(huì)1會(huì)計(jì)學(xué)院會(huì)計(jì)審計(jì)教研室第一次課10/08/303－41-8051會(huì)計(jì)學(xué)同學(xué)們：假如現(xiàn)在畢業(yè)！對(duì)于會(huì)計(jì)你懂多少？會(huì)做什么？都希望找份好工作，你有什么本事找份“好”工作？有何專業(yè)技能？憑什么？2同學(xué)們：假如現(xiàn)在畢業(yè)！對(duì)于會(huì)計(jì)你懂多少？會(huì)做什么？都希望找33會(huì)計(jì)學(xué)基本內(nèi)容回顧會(huì)計(jì)學(xué)基本會(huì)計(jì)方法：1.設(shè)置科目與賬戶：科目、賬戶、結(jié)構(gòu)2.復(fù)式記賬法：借貸記賬法3.編制審核會(huì)計(jì)憑證：原始憑證、記賬憑證4.成本計(jì)算：成本會(huì)計(jì)、產(chǎn)成品的計(jì)算5.登記賬?。嚎傎~、明細(xì)賬6.財(cái)產(chǎn)清查：清查的方法7.編制報(bào)表：兩張報(bào)表（現(xiàn)改為四張報(bào)表）4會(huì)計(jì)學(xué)基本內(nèi)容回顧4會(huì)計(jì)學(xué)試卷分析5會(huì)計(jì)學(xué)試卷分析5“七種”會(huì)計(jì)核算方法填制審核憑證編制報(bào)表復(fù)式記賬成本核算登記賬薄設(shè)置會(huì)計(jì)科目財(cái)產(chǎn)清查6“七種”會(huì)計(jì)核算方法填制審核編制報(bào)表復(fù)式記賬成登記賬薄設(shè)置會(huì)借貸記賬法1.定義：記錄方向、相等金額、相反方向2.借貸記賬法的記賬符號(hào)“借”“貸”（借貸記賬法的賬戶結(jié)構(gòu)，理解請(qǐng)結(jié)合會(huì)計(jì)恒等式的恒等關(guān)系）3.借貸記賬法的記賬規(guī)則有借必有貸，借貸必相等！7借貸記賬法7二、《中級(jí)財(cái)務(wù)會(huì)計(jì)》內(nèi)容框架會(huì)計(jì)基本理論會(huì)計(jì)要素確認(rèn)財(cái)務(wù)會(huì)計(jì)報(bào)告企業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則8二、《中級(jí)財(cái)務(wù)會(huì)計(jì)》內(nèi)容框架會(huì)計(jì)基會(huì)計(jì)要財(cái)務(wù)會(huì)企業(yè)會(huì)基本準(zhǔn)則財(cái)務(wù)會(huì)計(jì)學(xué)的內(nèi)容框架（一）財(cái)務(wù)會(huì)計(jì)目的會(huì)計(jì)的記賬基礎(chǔ)會(huì)計(jì)前提假設(shè)信息質(zhì)量要求會(huì)計(jì)基本要素會(huì)計(jì)基本理論9財(cái)務(wù)會(huì)計(jì)學(xué)的內(nèi)容框架（一）財(cái)務(wù)會(huì)計(jì)目的會(huì)計(jì)的記賬基礎(chǔ)會(huì)計(jì)前提會(huì)計(jì)要素的確認(rèn)與計(jì)量（二）～1會(huì)計(jì)要素的確認(rèn)與計(jì)量貨幣資金應(yīng)收款項(xiàng)存貨固定資產(chǎn)金融資產(chǎn)無(wú)形資產(chǎn)非貨幣交換資產(chǎn)的確認(rèn)與計(jì)量10會(huì)計(jì)要素的確認(rèn)與計(jì)量（二）～1會(huì)計(jì)貨幣資金應(yīng)收款項(xiàng)存貨固定資財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（二）～2會(huì)計(jì)要素的確認(rèn)與計(jì)量負(fù)債的確認(rèn)與計(jì)量流動(dòng)負(fù)債長(zhǎng)期負(fù)債債務(wù)重組11財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（二）～2會(huì)計(jì)負(fù)債流動(dòng)負(fù)債長(zhǎng)期負(fù)債債務(wù)重組財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（二）～3會(huì)計(jì)要素的確認(rèn)與計(jì)量所有者權(quán)益確認(rèn)與計(jì)量實(shí)收資本資本公積留存收益12財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（二）～3會(huì)計(jì)所有實(shí)收資本資本公積留存收益財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（二）～4會(huì)計(jì)要素的確認(rèn)與計(jì)量收入費(fèi)用利潤(rùn)收入費(fèi)用的確認(rèn)與計(jì)量所得稅費(fèi)用動(dòng)態(tài)要素13財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（二）～4會(huì)計(jì)收入費(fèi)用利潤(rùn)收入所得稅費(fèi)用動(dòng)財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（三）財(cái)務(wù)會(huì)計(jì)報(bào)告利潤(rùn)表資產(chǎn)負(fù)債表現(xiàn)金流量表

所有者權(quán)益變動(dòng)表14財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（三）財(cái)務(wù)利潤(rùn)表資產(chǎn)負(fù)債表現(xiàn)金流量表下次課內(nèi)容：第一章總論！15下次課內(nèi)容：15第一次課10/08/303－41-805

《財(cái)務(wù)會(huì)計(jì)學(xué)》主講：楊文會(huì)16會(huì)計(jì)學(xué)院會(huì)計(jì)審計(jì)教研室第一次課10/08/303－41-8051會(huì)計(jì)學(xué)同學(xué)們：假如現(xiàn)在畢業(yè)！對(duì)于會(huì)計(jì)你懂多少？會(huì)做什么？都希望找份好工作，你有什么本事找份“好”工作？有何專業(yè)技能？憑什么？17同學(xué)們：假如現(xiàn)在畢業(yè)！對(duì)于會(huì)計(jì)你懂多少？會(huì)做什么？都希望找183會(huì)計(jì)學(xué)基本內(nèi)容回顧會(huì)計(jì)學(xué)基本會(huì)計(jì)方法：1.設(shè)置科目與賬戶：科目、賬戶、結(jié)構(gòu)2.復(fù)式記賬法：借貸記賬法3.編制審核會(huì)計(jì)憑證：原始憑證、記賬憑證4.成本計(jì)算：成本會(huì)計(jì)、產(chǎn)成品的計(jì)算5.登記賬?。嚎傎~、明細(xì)賬6.財(cái)產(chǎn)清查：清查的方法7.編制報(bào)表：兩張報(bào)表（現(xiàn)改為四張報(bào)表）19會(huì)計(jì)學(xué)基本內(nèi)容回顧4會(huì)計(jì)學(xué)試卷分析20會(huì)計(jì)學(xué)試卷分析5“七種”會(huì)計(jì)核算方法填制審核憑證編制報(bào)表復(fù)式記賬成本核算登記賬薄設(shè)置會(huì)計(jì)科目財(cái)產(chǎn)清查21“七種”會(huì)計(jì)核算方法填制審核編制報(bào)表復(fù)式記賬成登記賬薄設(shè)置會(huì)借貸記賬法1.定義：記錄方向、相等金額、相反方向2.借貸記賬法的記賬符號(hào)“借”“貸”（借貸記賬法的賬戶結(jié)構(gòu)，理解請(qǐng)結(jié)合會(huì)計(jì)恒等式的恒等關(guān)系）3.借貸記賬法的記賬規(guī)則有借必有貸，借貸必相等！22借貸記賬法7二、《中級(jí)財(cái)務(wù)會(huì)計(jì)》內(nèi)容框架會(huì)計(jì)基本理論會(huì)計(jì)要素確認(rèn)財(cái)務(wù)會(huì)計(jì)報(bào)告企業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則23二、《中級(jí)財(cái)務(wù)會(huì)計(jì)》內(nèi)容框架會(huì)計(jì)基會(huì)計(jì)要財(cái)務(wù)會(huì)企業(yè)會(huì)基本準(zhǔn)則財(cái)務(wù)會(huì)計(jì)學(xué)的內(nèi)容框架（一）財(cái)務(wù)會(huì)計(jì)目的會(huì)計(jì)的記賬基礎(chǔ)會(huì)計(jì)前提假設(shè)信息質(zhì)量要求會(huì)計(jì)基本要素會(huì)計(jì)基本理論24財(cái)務(wù)會(huì)計(jì)學(xué)的內(nèi)容框架（一）財(cái)務(wù)會(huì)計(jì)目的會(huì)計(jì)的記賬基礎(chǔ)會(huì)計(jì)前提會(huì)計(jì)要素的確認(rèn)與計(jì)量（二）～1會(huì)計(jì)要素的確認(rèn)與計(jì)量貨幣資金應(yīng)收款項(xiàng)存貨固定資產(chǎn)金融資產(chǎn)無(wú)形資產(chǎn)非貨幣交換資產(chǎn)的確認(rèn)與計(jì)量25會(huì)計(jì)要素的確認(rèn)與計(jì)量（二）～1會(huì)計(jì)貨幣資金應(yīng)收款項(xiàng)存貨固定資財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（二）～2會(huì)計(jì)要素的確認(rèn)與計(jì)量負(fù)債的確認(rèn)與計(jì)量流動(dòng)負(fù)債長(zhǎng)期負(fù)債債務(wù)重組26財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（二）～2會(huì)計(jì)負(fù)債流動(dòng)負(fù)債長(zhǎng)期負(fù)債債務(wù)重組財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（二）～3會(huì)計(jì)要素的確認(rèn)與計(jì)量所有者權(quán)益確認(rèn)與計(jì)量實(shí)收資本資本公積留存收益27財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（二）～3會(huì)計(jì)所有實(shí)收資本資本公積留存收益財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（二）～4會(huì)計(jì)要素的確認(rèn)與計(jì)量收入費(fèi)用利潤(rùn)收入費(fèi)用的確認(rèn)與計(jì)量所得稅費(fèi)用動(dòng)態(tài)要素28財(cái)務(wù)會(huì)計(jì)學(xué)內(nèi)容框架（二）～4會(huì)計(jì)收入