中級(jí)財(cái)務(wù)會(huì)計(jì)課件

中級(jí)財(cái)務(wù)會(huì)計(jì)

課件主講人：XXXX大學(xué)XX學(xué)院TEL：XXXXXXXXXXXTel：XXXXXXXXXXXXX一、課程性質(zhì)1、財(cái)務(wù)會(huì)計(jì)的目標(biāo)——通過(guò)財(cái)務(wù)會(huì)計(jì)報(bào)告，為信息使用者提供決策有用的信息。2、以我國(guó)現(xiàn)行會(huì)計(jì)法律法規(guī)為主要依據(jù),將最新的會(huì)計(jì)準(zhǔn)則(如:《企業(yè)會(huì)計(jì)準(zhǔn)則——每股收益》（征求意見(jiàn)函）融入所涉的各章節(jié)，讓學(xué)生理解會(huì)計(jì)準(zhǔn)的中國(guó)特色

二可、叼本存書(shū)重特予色⒈遵檢循續(xù)“尼先該淺醉后加深,循權(quán)序鉤漸嬸進(jìn)謠”巧的皆教頁(yè)學(xué)抱原；⒉在臭內(nèi)悅?cè)菟竞褪戏胶醴☉?yīng)上劃盡叼量逮將宏會(huì)愧計(jì)狼理照論冊(cè)分嘩析憑揉斷合詠在悄會(huì)渠計(jì)布選娃擇效等土過(guò)頑程女中藍(lán)；⒊在壘每化章習(xí)都漠安薄排險(xiǎn)一惠節(jié),重巖點(diǎn)玩介據(jù)紹根各吊會(huì)掃計(jì)霸要駁素齊在幟報(bào)候表午中桂的嚴(yán)列繪示⒋培垂養(yǎng)古學(xué)狹生效勤攪于壞思邁考荷問(wèn)球題鞋，慎解默決唐問(wèn)句題凳的擁能財(cái)力灑，襯尤稅其基針濾對(duì)放本揚(yáng)科胖學(xué)拴生卷要屆強(qiáng)但調(diào)院實(shí)難際友操冊(cè)作夾能恰力譯。三接、繡課尺程斜結(jié)吃構(gòu)共講算述祝四忙大壘內(nèi)哨容泉：⒈會(huì)船計(jì)炮理框論闊體預(yù)系（跪第1章腔）⒉各踏要獲素犧的睜確慚認(rèn)管、昏計(jì)盤(pán)量稱、蘋(píng)記北錄徑及唐列擺示（出第2蕉-街1流1章父）⒊企鉛業(yè)充財(cái)央務(wù)產(chǎn)報(bào)攪告趕及吸其嘗編發(fā)制（濫第1骨2機(jī)-題1慨4、1林6章沉）⒋會(huì)術(shù)計(jì)閘政等策蹤蝶，稻會(huì)瓶計(jì)伙估樹(shù)計(jì)險(xiǎn)及箱會(huì)瘦計(jì)谷估寨計(jì)幣變?nèi)~更躁和薄會(huì)棉計(jì)塘差潔錯(cuò)投更黑正（襖第5章趴）四擦、場(chǎng)教峽學(xué)世要彼求1、卵對(duì)岡老需師毒要碑求貞：由識(shí)于絕會(huì)璃計(jì)聾專似業(yè)濁本礎(chǔ)科隙教念育莖側(cè)聞重喉理織論晴與歐實(shí)關(guān)際沉操賤作遵能搜力篇同害時(shí)句并遷重鵲，防我鄙國(guó)骨大孫部滔分震教貢材賴停問(wèn)留衡在哄對(duì)F剃A劑S豈B的卵相碼關(guān)口內(nèi)我容意介章紹蕉，店所此以宅要宇求繭老搜師座在貌上放課筋過(guò)乖程蜜中酸應(yīng)澤將族中料外精知巖識(shí)蘿進(jìn)潤(rùn)行澆比微較按、信分帆析側(cè)，逮以邀利趴于碑學(xué)遭生流“今吸沸收遣精互華蜓，碼去縮慧其往糟陪粕階”傅。2、腥對(duì)立學(xué)另生終要癥求帽：（1）魄了拌解晝基絨本想知殿識(shí)譜、襲理縱解芒基剛本莖概喊念古、姨掌射握離基枯本戴的叮實(shí)柳務(wù)寺操并作膜三漏個(gè)夸內(nèi)種容瓶。北凡御是啦要槐求悶“蚊重漁點(diǎn)泡理?yè)斫獬?、右重秧點(diǎn)赤掌誼握屈”會(huì)的盲部俱分爺均姜是楊學(xué)演期廁末飛必雹須課考伐試毯的當(dāng)對(duì)倡象倒。（2）坡課倆前龍預(yù)引習(xí)復(fù)，程課軋后懲復(fù)貞習(xí)（3）屑多景看躬參繼考蠶書(shū)蓋籍擦，刊多面做肅習(xí)聚題切顯記給：學(xué)慢而趙不度思鐵則正惘穩(wěn)，耀思豬而趙不恰學(xué)詳則運(yùn)怠五位、已教上學(xué)蔬課娘時(shí)錦安押排(通8顯0課維時(shí))（本舞科陡）章節(jié)名稱課時(shí)章節(jié)名稱課時(shí)12105261143612241213357146631537616286機(jī)動(dòng)295合計(jì)80財(cái)勿務(wù)責(zé)會(huì)里計(jì)稠的多理坐論無(wú)體訪系貨倉(cāng)幣勺資扇金死及什應(yīng)賴收程預(yù)謀付寸項(xiàng)遇目存在貨投趙資固末定根資攜產(chǎn)無(wú)唇形霜資荒產(chǎn)志與譽(yù)其釣他意資釘產(chǎn)流制動(dòng)芬負(fù)好債長(zhǎng)撐期催負(fù)向債成賠本挑費(fèi)喝用收津入辮及訂利蛙潤(rùn)所養(yǎng)有版者餡權(quán)撒益企去業(yè)夏財(cái)嚴(yán)務(wù)鍋會(huì)邀計(jì)社報(bào)裹告窩概項(xiàng)述資美產(chǎn)貓負(fù)粗債查表辜及很利畢潤(rùn)物表督編謀制現(xiàn)河金軋流湯量默表怠的滑編集制會(huì)求計(jì)勻政占策雖、臘會(huì)讓計(jì)驗(yàn)估引計(jì)售變答更辯和僅會(huì)膛計(jì)特差軋錯(cuò)墻更晶正附煙注誕與求其茄他聯(lián)財(cái)嫁務(wù)錫報(bào)錄告六祥、削考稀試然要貸求1、配平骨時(shí)般分夕占2艷0緊%，槽期艷末建考中試8丸0倍%2、秩閉閱卷爐考派試(單煉選秀、巡壽多勿選杜、綁判泛斷繪、效簡(jiǎn)為答棉、燭業(yè)韻務(wù)呀處裝理信及廢計(jì)嚇?biāo)阍}虹）3、棍考罩勤蘆、槽平中時(shí)棟作仇業(yè)壺、廣課引堂藏討撐論雹、責(zé)案坐例廊分纖析道等夠均辮為桿平隊(duì)時(shí)梅分柴的杯考錯(cuò)察初內(nèi)消容制據(jù)作哨：X燈X主等講估：X喇XX廉X諒X大洽學(xué)X頸X憐X學(xué)鋸院T霜E聞L：X特X燒X羽X多X鼠X替X悼X靈X娃X垮X(qián)宴X巡壽XE扒m采a殿i序l帶:摟X妄X夜X職X潛X歷X別X拘X窄X運(yùn)X碎X《中泡級(jí)聲財(cái)巷務(wù)形會(huì)嚼計(jì)》課殊件第半一辜章彼財(cái)午務(wù)蔥會(huì)悅計(jì)是的斥理賀論對(duì)體彎系第湊一帳章財(cái)吵務(wù)胖會(huì)語(yǔ)計(jì)復(fù)的葉理芒論景體南系本棋章婚的蔥目箭的—輔—在最于跟讓興讀胃者諷了奇解詞：會(huì)挨計(jì)釘理下論蜻的田系蘆統(tǒng)控和擦一卸般督結(jié)申構(gòu)牌，仗尤揭其多是幫其昨中坦基朝本越的產(chǎn)概躁念弊框葵架穴；會(huì)掙計(jì)柿理嘉論紐奉重汗要變意香義終：1、揭評(píng)理價(jià)建和異發(fā)等展轎會(huì)耀計(jì)愚準(zhǔn)溪?jiǎng)t2、也解思釋池和雨指詞導(dǎo)蠅會(huì)彈計(jì)撒實(shí)封務(wù)交的二死、轉(zhuǎn)主課要頂內(nèi)村容（貫一培）絕會(huì)殲計(jì)歇理斬論德的跪作輝用組及房誠(chéng)構(gòu)仍成竟要啊素（尼二紫）醒財(cái)谷務(wù)玩會(huì)斷計(jì)熟概疲念唇結(jié)詠構(gòu)（顛三副）錦會(huì)兩計(jì)脖準(zhǔn)假則扁和散企隊(duì)業(yè)毛會(huì)長(zhǎng)計(jì)另制喝度（窄四宮）針會(huì)筒計(jì)葛環(huán)負(fù)境一柳、筋會(huì)攤計(jì)飯理挺論曲的盡作種用勁及鹿構(gòu)屬成針要觀素（鴿一廟）宮作杰用1、背概騙念2、助作廣用—單—主昌要寄在咸于作唯為蘿解罷釋特和飽評(píng)等價(jià)森現(xiàn)壺行勤會(huì)互計(jì)辟實(shí)搭務(wù)爆（損及揭其擴(kuò)直皺接慰依崖?lián)罴船F(xiàn)會(huì)土計(jì)插準(zhǔn)希則?。┋偟慕B一刷般扔依志據(jù)龜，撈指榮導(dǎo)苦發(fā)藥展拉新鑄的緩會(huì)寬計(jì)月實(shí)埋務(wù)慶和蚊程音序黃（律及促其她直僑接誦依席據(jù)藏即史會(huì)同計(jì)蛋準(zhǔn)累則釀）畫(huà)。一壁、顯會(huì)珍計(jì)選理劫論這的論作舌用執(zhí)及懷構(gòu)毫成缺要古素（帆二暖）衣構(gòu)惱成微要容素—逆—分脖成外三查個(gè)挪部辰分縫：1挨.會(huì)果計(jì)劈燕研剩究輝方形法誘論暴。如:實(shí)梅證意法睜、劍規(guī)胡范戒法核等具；2桿.基春礎(chǔ)屠會(huì)遙計(jì)負(fù)理全論腦。如:會(huì)有計(jì)脫環(huán)邊境故、辦本結(jié)質(zhì)看、邁目蝕標(biāo)具、攻職宵能借、和對(duì)繁象飛、愚要碰素麗、服假虜設(shè)辣、圈原捉則牽、控信塘息蓬質(zhì)您量謊特蹤蝶征廟等屠；3啟.應(yīng)肆用盜會(huì)酬計(jì)培理獅論者。包纖括室會(huì)組計(jì)暫確察認(rèn)遮與仰計(jì)仍量挽，勿報(bào)梢告促會(huì)雁計(jì)貫程夜序厭與鬼方毅法兆、繡會(huì)蛛計(jì)醋工渡作獅的鳳組被織寶結(jié)延構(gòu)百、耗會(huì)束計(jì)支制罷度標(biāo)的覆設(shè)哪計(jì)防等頭，碧會(huì)喂計(jì)瞇理閱論遮作條為科解鴿釋蟲(chóng)和步評(píng)科價(jià)騰現(xiàn)迫行災(zāi)會(huì)蘭計(jì)破實(shí)燙務(wù)吧的晨一磁般粗依言據(jù)疤，下指靜導(dǎo)門(mén)發(fā)筑展誼新解的板會(huì)擋計(jì)墻實(shí)敲務(wù)刻和丑程釣序融。二附、慢財(cái)筐務(wù)涂會(huì)軟計(jì)甲概頁(yè)念中結(jié)崇構(gòu)（士一姿）糾財(cái)冠務(wù)挑會(huì)序計(jì)皺概默念肚結(jié)痰構(gòu)派圖公示—緣瑞—飲F狡A括S偏B（二暑）教財(cái)瘋務(wù)鳥(niǎo)會(huì)監(jiān)計(jì)叮概寶念稈結(jié)能構(gòu)題圖話示(本真書(shū)事觀益點(diǎn))—宗—會(huì)穴計(jì)心環(huán)泳境返起圓點(diǎn)怠論1、賣(mài)會(huì)特計(jì)杏環(huán)削境痰（助第喜四斗節(jié)刺介濱紹即）2、忌會(huì)聚計(jì)馳假痰設(shè)碧（A獲c辨c孔o(hù)區(qū)u閑n佩t溉i苗n丸g興P仇o崇s儀t位u護(hù)l逆a璃t押e霉s）及昆原輛則恒（A愉c循c乎o檔u鬧n芬t腎i米n貓g始P坑r峰i衫n敗c尤i享p供l暢e胖s）3、會(huì)故計(jì)火目久標(biāo)4、盲會(huì)序計(jì)挺職封能（緒一仁）魯財(cái)攻務(wù)蓬會(huì)拍計(jì)貼概姐念堡結(jié)營(yíng)構(gòu)角圖辭示—淘—戴F敏A叢S籮B二打、聲財(cái)頓務(wù)作會(huì)怖計(jì)畢概吼念件結(jié)繁構(gòu)會(huì)計(jì)信息使用者基本會(huì)計(jì)目標(biāo)會(huì)計(jì)信息質(zhì)量特征財(cái)務(wù)報(bào)表的基本要素財(cái)務(wù)報(bào)表中各要素的確認(rèn)與計(jì)量基本假設(shè)基本原則操作限制詳細(xì)會(huì)計(jì)原則及程序二朝、躬財(cái)蠢務(wù)慕會(huì)妥計(jì)后概毒念海結(jié)零構(gòu)（殼二茫）偉財(cái)漸務(wù)后會(huì)蠅計(jì)腔概豎念洲結(jié)糟構(gòu)麥圖腹示(本赤書(shū)買(mǎi)觀移點(diǎn))—洞—會(huì)蘋(píng)計(jì)申環(huán)到境抓起部點(diǎn)碧論會(huì)計(jì)環(huán)境會(huì)計(jì)假設(shè)和原則會(huì)計(jì)目標(biāo)會(huì)計(jì)職能會(huì)計(jì)程序和方法（會(huì)計(jì)要素的確認(rèn)與計(jì)量）二恐、酸財(cái)擊務(wù)庫(kù)會(huì)蟻計(jì)膏概示念貓結(jié)泰構(gòu)1、東會(huì)僻計(jì)寄假傷設(shè)沙與漆會(huì)行計(jì)贊原崗則會(huì)計(jì)假設(shè)(4條)會(huì)計(jì)準(zhǔn)則(13條)會(huì)計(jì)主體真實(shí)性

相關(guān)性

可比性

一致性

持續(xù)經(jīng)營(yíng)

及時(shí)性明晰性

權(quán)責(zé)發(fā)生制

配比

會(huì)計(jì)分期謹(jǐn)慎

實(shí)際成本計(jì)價(jià)

貨幣計(jì)量劃分收益性支出與資本性支出

重要性

實(shí)質(zhì)重于形式(新增)三臭、離財(cái)沸務(wù)食會(huì)湯計(jì)閘概纖念布結(jié)馬構(gòu)2、名會(huì)綿計(jì)跌目已標(biāo)（1）億主即要復(fù)有捕兩早種主觀枕點(diǎn)姿：央受謊托粒責(zé)困任申論陷和窄決服策掠有窯用猛論壞。（2）缺決獵策孩有啞用池論—單—直津接擁導(dǎo)納致笛同距一親層壟次縫的踐兩唉個(gè)軌次此級(jí)營(yíng)會(huì)鴉計(jì)何概亭念一后是彈會(huì)古計(jì)嚇（兵報(bào)河表旨）有要閣素，迎亦尤即腎按附會(huì)覽計(jì)匪對(duì)優(yōu)象辜進(jìn)息行腥的蜂分銅類威，冷也君就按是沉說(shuō)霞會(huì)喚計(jì)幸應(yīng)留提罰供棍“桌什胳么妄信拳息鵝”荷；二姜是具信錄息慨質(zhì)允量罰特問(wèn)征憲，也冶就葉是悔說(shuō)塞“預(yù)怎巾么鄙樣則”始的宗會(huì)競(jìng)計(jì)叉信假息駱才媽是岔對(duì)沒(méi)決慰策波者限“墳有逢用亦”績(jī)的乞信己息狗。三刺、押財(cái)鍬務(wù)盆會(huì)賢計(jì)哥概饅念動(dòng)結(jié)裝構(gòu)3、賺會(huì)去計(jì)烤職疫能（1）表財(cái)?shù)K務(wù)本會(huì)陵計(jì)率職使能—千—基駱本翼職歡能即沫：跟反句映渣（秀和區(qū)監(jiān)及督藝）（2）握管孩理毅會(huì)翻計(jì)抹職示能—貫—廣袖義即繪：落預(yù)慶測(cè)協(xié)、用決營(yíng)策禍、到預(yù)竊算沫、漢控菜制億、割分掠析問(wèn)及鴉考識(shí)核辨等礙職瞧能二戚、利財(cái)?shù)莿?wù)存會(huì)旬計(jì)見(jiàn)概遺念撕結(jié)唐構(gòu)4、嘉會(huì)東計(jì)值程財(cái)序撫和負(fù)方娛法（1）厘含棍義—吼—是推指轟為靜實(shí)吵現(xiàn)懶會(huì)殘計(jì)鑰的糾反留映骨職揚(yáng)能沸而評(píng)特水有談的部處詠理液程副序同和齒方傅法廈。（2）會(huì)輛計(jì)咸程粒序—肝—一絨般帥是渴指際會(huì)靜計(jì)框賬肥務(wù)藏處尤理該的潛具嗎體香步咳驟段，附如蛇填周制坐憑巡壽證挪、艙登拌記找賬任簿青、壟編礦制袋報(bào)符表管的戰(zhàn)基節(jié)本雙程撓序已，挺會(huì)鄭計(jì)費(fèi)程傷序現(xiàn)中獻(xiàn)的叫會(huì)掃計(jì)往方林法更擱適逢合照被亂稱寄為娃會(huì)評(píng)計(jì)艱核胃算虛方皺法（3）會(huì)演計(jì)鐘方珍法—帥—是拿指糖會(huì)曾計(jì)漸主瓜體牢在級(jí)記慨錄顆和衫反驗(yàn)映份某殃會(huì)孤計(jì)敘業(yè)衛(wèi)務(wù)召時(shí)刻所滲采糞用兩的版技幣術(shù)擺方票法都，充即防會(huì)秘計(jì)少要碌素料（敗報(bào)嘩表骨項(xiàng)館目陽(yáng)）孫的廟確曲認(rèn)速與蔽計(jì)顯量加，孤有銀時(shí)又桂被耗稱飽為模會(huì)賢計(jì)海政跌策（A樹(shù)c系c距o糖u晌n超t樸i起n宴g臟P坦o制l什i古c稠y）歸。三娃、汽會(huì)裙計(jì)擊準(zhǔn)辰則灘和衛(wèi)企尊業(yè)好會(huì)算計(jì)捷制澆度1、丙我姨國(guó)幻玉會(huì)對(duì)計(jì)倡規(guī)元范凳（敢標(biāo)背準(zhǔn)宰）滿體存系混圖全引國(guó)淘人盟大昏常鴿委密會(huì)國(guó)叫務(wù)罰院/財(cái)窗政斜部其摔中憐：敘企顛業(yè)伴財(cái)寇務(wù)曾報(bào)面告閘條素例—拼—國(guó)豈務(wù)廚院錯(cuò)（X緒X年X月蔑）會(huì)計(jì)法企業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則具體準(zhǔn)則會(huì)計(jì)制度會(huì)計(jì)工作三尤、宅會(huì)臟計(jì)般準(zhǔn)停則仆和嚷企哲業(yè)峰會(huì)扁計(jì)研制明度2、懲我遍國(guó)燙會(huì)饞計(jì)激準(zhǔn)條則柄的套結(jié)彈構(gòu)蕉圖基本前提一般原則會(huì)計(jì)要素財(cái)務(wù)報(bào)告共性業(yè)務(wù)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)報(bào)表準(zhǔn)則特殊行業(yè)、特殊業(yè)務(wù)會(huì)計(jì)準(zhǔn)則基本會(huì)計(jì)準(zhǔn)則具體會(huì)計(jì)準(zhǔn)則會(huì)計(jì)準(zhǔn)則四彼、棉會(huì)秒計(jì)眠環(huán)椒境（應(yīng)一臥）枯會(huì)果計(jì)挪環(huán)擴(kuò)境震的尼含理義照及鈴特用征1剝.會(huì)罵計(jì)窩環(huán)章境—餡—是欲會(huì)夾計(jì)辱賴閱以復(fù)產(chǎn)電生偷，笛存成在呀和講發(fā)涼展擇的屈環(huán)落境制。2特.一曉般李地亮，敢可繪分表為鮮：2寧.惑1慢.會(huì)丙計(jì)洗外譽(yù)環(huán)鍵境—蛛—其甘中懸主獻(xiàn)要蠻是外捏環(huán)電境。2購(gòu).懇2歸.會(huì)引計(jì)猾內(nèi)售環(huán)諒境3保.會(huì)和計(jì)羽環(huán)據(jù)境住發(fā)釀?wù)灌徶吝w今袋顯勺現(xiàn)蘇出雀來(lái)墨的兩上個(gè)暢重首大廢特拔征她：3忍.鐵1礙.經(jīng)莊濟(jì)絞全珠球亮化3顏.撕2夕.知膝識(shí)赴經(jīng)免濟(jì)四勇、幅會(huì)灘計(jì)稅環(huán)姥境(二)