2014会计基础 - 图文

江苏省会计从业资格培训课程

会计基础

河海培训权威认证授课教师：徐松2009年7月31日

温馨提示：

将来的你一定会感谢现在拼命的你。我们缺少的不是机遇，而是对机遇的把握；我们缺欠的不是财富，而是创造财富的本领；我们缺乏的不是知识，而是学而不厌的态度；我们缺少的不是理想，而是身体力行的实践。

只有自己才能赋予生命最佳的诠释

?人生最重的事，不是您现在站在何处，而是您今后要朝那个方向，只要方向对，找到了路，就不要怕路远。?人生在于：感觉被欣赏，人格被尊重，成就被肯定，生而能尽欢，死而能无憾。?掌握自己的命运，主宰自己的时间，创造自己的快乐，追求自己的幸福。

目录索引

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基本知识·················································1会计假设·················································2六大要素·················································3会计等式·················································4会计科目·················································5账户结构·················································6简单分录·················································7新建企业·················································8材料采购·················································9税收问题················································10成本核算················································11损益结转················································12利润分配················································13预付账款················································14上联：为钱生，为钱死！为钱奔波一辈子！下联：吃钱亏，上钱当！一生死在钱身上！横批：没钱不行！

第一章总论

?会计概念：以货币为主要计量单位，通过一系列的专门方法，核算和监督一个单位的经济活动的经济管理的工作。?会计职能：1。核算2。监督?核算监督的内容-会计对象

上级压下级，一级压一级，层层加码，马到成功。下级骗上级，一级骗一级，层层注水，水到渠成。横批：没有假帐

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