会计学基础（财经类）（第六版）

联系编辑

作者：林萍　许洋洋

ISBN：978-7-5685-3322-5

中图分类：F2

出版社：大连理工大学出版社

出版时间：2021-11-01

定价：38.80元

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内容简介
教材目录
样章试读
教学资源

第一章　认识会计内涵——会计的基础理论

第一节　会计的基本概念和职能

第二节　会计对象

第三节　会计核算的基本前提与会计信息质量要求

第四节　会计核算的过程与方法

思考与习题

第二章　认识会计语言——会计核算的基础知识

第一节　会计要素

第二节　会计恒等式

思考与习题

第三章　认识会计语言——复式记账

第一节　会计科目和账户

第二节　复式记账方法

第三节　总分类账和明细分类账的平行登记·

思考与习题

第四章　使用会计工具——企业经济业务账务外理实例

第一节　企业经营业务认知

第二节　筹资业务的账务处理

第三节　供应业务的账务处理

第四节　生产业务的账务处理

第五节　企业销售业务的核算

第六节　企业利润形成及分配业务的核算

思考与习题

第五章　认识会计工具——会计凭证的识别与编制

第一节　会计凭证的含义和种类

第二节　原始凭证

第三节　记账凭证

第四节　会计凭证的传递和保管

思考与习题

第六章　认识会计工具——会计账薄查记·

第一节　账簿的意义与种类

第二节　账簿的设置与格式

第三节　账簿的登记与使用

第四节　账簿的更换与保管

思考与习题

第七章　运用会计工具——财务报告及财务报告分祈

第一节　财务报告的内容

第二节　资产负债表项目解读

第三节　利润表项目解读

第四节　现金流量表项目解读

第五节　财务报告分析

思考与习题

第八章　认识会计工作——会计法规和会计职责二

第一节　会计法规

第二节　会计机构、会计人员和会计工作

第三节　法律责任

第四节　会计职业道德

思考与习题

课件－会计学基础（财经类）（第六版）

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测试练习题－会计学基础（财经类）（第六版）

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CONNECT:[ UseTime:0.004721s ] mysql:host=8.142.115.240;port=3306;dbname=demo_dutp_cn;charset=utf8
SHOW FULL COLUMNS FROM `xn_keyword` [ RunTime:0.023879s ]
SELECT * FROM `xn_keyword` WHERE `type` = 'sve' AND `type_resources` = 2 ORDER BY `sort` DESC [ RunTime:0.002839s ]
SHOW FULL COLUMNS FROM `xn_category` [ RunTime:0.030791s ]
SELECT * FROM `xn_category` ORDER BY `sort` ASC,`id` ASC [ RunTime:0.008097s ]
SELECT * FROM `xn_category` WHERE `type` = 1 AND `is_plan` = 1 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.004172s ]
SELECT * FROM `xn_category` WHERE `type` = 1 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.005581s ]
SELECT * FROM `xn_category` WHERE `type` = 2 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.005334s ]
SHOW FULL COLUMNS FROM `xn_online` [ RunTime:0.020353s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 1 ORDER BY `sort` DESC [ RunTime:0.002895s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 2 ORDER BY `sort` DESC [ RunTime:0.002814s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 3 LIMIT 1 [ RunTime:0.002685s ]
SHOW FULL COLUMNS FROM `xn_sve_category` [ RunTime:0.026635s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 0 AND `status` = 1 ORDER BY `sort` ASC [ RunTime:0.002836s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 46 [ RunTime:0.002668s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 61 [ RunTime:0.002696s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 62 [ RunTime:0.002676s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 68 [ RunTime:0.002727s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 63 [ RunTime:0.002673s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 49 [ RunTime:0.002633s ]
SELECT * FROM `xn_category` WHERE `type` = 1 AND `is_plan` = 1 AND `category_type` = 'sve' ORDER BY `sort` ASC,`id` ASC [ RunTime:0.003777s ]
SHOW FULL COLUMNS FROM `xn_footer` [ RunTime:0.016809s ]
SELECT * FROM `xn_footer` ORDER BY `sort` DESC [ RunTime:0.002768s ]
SELECT * FROM `xn_footer` WHERE `type` = 1 ORDER BY `sort` DESC [ RunTime:0.002679s ]
SELECT * FROM `xn_footer` WHERE `type` = 2 ORDER BY `sort` DESC [ RunTime:0.002745s ]
SHOW FULL COLUMNS FROM `xn_books` [ RunTime:0.017478s ]
SELECT * FROM `xn_books` WHERE `id` = 4123 LIMIT 1 [ RunTime:0.002798s ]
SELECT * FROM `xn_books` WHERE `category_id` = 999 LIMIT 4 [ RunTime:0.004623s ]
SHOW FULL COLUMNS FROM `xn_main_banner` [ RunTime:0.017108s ]
SELECT * FROM `xn_main_banner` WHERE `category_id` = 261 ORDER BY `sort` DESC LIMIT 1 [ RunTime:0.002915s ]
SELECT * FROM `xn_main_banner` WHERE `category_id` = 260 ORDER BY `sort` DESC LIMIT 1 [ RunTime:0.002824s ]
SHOW FULL COLUMNS FROM `xn_download` [ RunTime:0.017056s ]
SELECT `d`.*,c.title as category_name FROM `xn_download` `d` INNER JOIN `xn_category` `c` ON `c`.`id`=`d`.`category_id` WHERE `d`.`book_id` = '4123' [ RunTime:0.023069s ]
SHOW FULL COLUMNS FROM `xn_download_category` [ RunTime:0.025412s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 6 LIMIT 1 [ RunTime:0.002702s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 8 LIMIT 1 [ RunTime:0.002645s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 3 LIMIT 1 [ RunTime:0.002776s ]
SHOW FULL COLUMNS FROM `xn_editor` [ RunTime:0.017176s ]
SELECT * FROM `xn_editor` WHERE `id` = 35 LIMIT 1 [ RunTime:0.002765s ]

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