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第一章 总论 一、目的要求。通过本章学习,了解和掌握企业财务会计的基本理论和基本知识,对企业财务会计有一个总括的认识,为以后各章学习奠定基础。 二、主要内容。本章主要讲述企业财务会计的概念、意义,及其核算的要素内容;企业财务会计的两个平衡公式及其基本前提、目标;企业财务会计的一般核算原则。 三、基本概念。1.资产;2.负债;3.所有者权益;4.收入;5.费用;6.利润;7.会计主体;8.权责发生制
Chapter One General Comments 1. Purpose requirements. Through this chapter to study, understand and master the basic theory and basic knowledge of corporate financial accounting, there is an overall understanding of corporate financial accounting, lay the foundation for future chapters learning. Second, the main content. This chapter mainly discusses the concept and significance of corporate financial accounting, and the elements of its accounting; two balance formulas of corporate financial accounting and its basic premise and objectives; and general accounting principles of corporate financial accounting. Third, the basic concept. 1. Assets; 2. Liabilities; 3. Owners’ Equity; 4. Income; 5. Costs; 6. Profits; 7. Accountants;