给那些马上要考会计证但又没复习的孩纸们一星期必过

给那些马上要考会计证但又没复习的孩纸们一星期必过 第一章 1. 人们习惯上把复式记账法看作现代会计的开始，帕乔利被尊为"现代会计之父"。 2、会计是以货币为主要计量单位，反映和监督一个单位经济活动的一种经济管理工作。 3、会计的基本特征 4、会计核算专门方法:设置会计科目、复式记账、填制和审核会计凭证、登记账簿、成本计算、财产清查、编制财务报告 5、会计按其报告的对象不同，分为财务会计和管理会计(两者区别) 6、会计核算职能:是指会计以货币为主要计量单位，通过对特定主体的经济活动进行确认、计量和报告，如实反映特定主体的财务状况、经营成果(或运营绩效)和现金流量等信息。会计核算贯穿于经济活动的全过程，是会计最基本的职能，也称反映职能 7、会计确认分为初始确认和后续确认。 8、会计确认解决的是定性的问题，会计计量解决的定量问题 9、会计确认、计量和报告是会计核算的重要环节 10、会计核算所产生的会计信息，应具有完整性、连续性和系统性 11、会计监督职能是指会计在其核算过程中，对经济活动的合法性和合理性进行审查。 12、会计核算主要是通过货币计量，提供综合反映企业经济活动的价值指标。 13、《会计法》确立了单位内部监督、社会监督、政府监督三位一体的会计监督体系 14、会计核算是会计的首要职能，是会计监督的基础，会计监督是会计核算的保证 15、会计职能并不是一成不变的，会计还具有预测经济前景、参与经济决策、进行经济控制和评价经营业绩等功能 16、会计的对象是指会计所核算和监督的内容。凡是特定主体能够以货币表现的经济活动，都是会计核算和监督的内容，也就是会计的对象。以货币表现的经济活动通常又称为价值运动或资金运动。因此，会计核算和会计监督的内容即会计对象就是资金运动。 17、资金退出是资金运动的终点，包括偿还各项债务，依法缴纳各项税费，以及向所有者分配利润等。 18、原材料-在产品-库存商品，资金形态也相应地发生变化，即:货币资金-储备资金-生产资金-产品资金-结算资金-货币资金， 19、会计核算和监督的内容就是资金运动。资金运动称为经济业务事项。经济业务事项包括经济业务和经济事项，经济业务是单位和其他单位和个人的业务往来，经济事项是单位内部的会计事项 20、款项是作为支付手段的货币资金，主要包括库存现金、银行存款以及其他视同库存现金和银行存款的银行汇票存款、银行本票存款、信用卡存款、信用证保证金存款、外埠存款和存出投资款等。有价证券是指表示一定财产拥有权或支配权的证券，如国库券、地方政府债券、股票、基金、企业债券等。款项和有价证券是流动性最强的资产 21、财物是财产、物资的简称，企业的财物是企业进行生产经营活动且具有实物形态的经济资源，注意:货币资金、无形资产、往来款项都不属于财物 22、会计上的资本专指所有者权益中的投入资本，包括实收资本和资本公积。 23、收入、支出、费用、成本的区别 24、收入、支出、费用和成本都是计算和判断企业经营成果及其盈亏状况的主要依据 25、财务成果，具体表现为盈利或亏损 26、会计主体是指会计所核算和监督的特定单位或者组织，是会计确认、计量和报告的空间范围。 27、会计主体与法律主体(法人)并非是对等的概念，法律主体必然是一个会计主体。但是，会计主体不一定是法律主体。会计主体可以是独立法人，也可以是非法人;可以是一个the real implementation of the "quasi, ruthless. Tough," requirement, carry forward the spirit of a nail, and the corrective measures The implementation of the nerve endings, do not let the rectification is not in place, not to retreat, the people are not satisfied. Pin four is to adhere to the reform and innovation. To reform the way of thinking and innovative courage to turn style, against four winds, the courage to face the contradictions, good at solving the chronic ills, dare to break the outdated customs and bad habits Hensha unhealthy tendencies, trees, fresh healthy. The five is to adhere to tackling the problem. That is the wind Su Ji and the education supervision combined, in order to establish a new system to promote the normalization of style building, long-term, to enhance the party spirit of honest and pragmatic people thought conscious action. The six is to insist on the completion of the third grasp the overall situation. Activity and end This year the goal of safety production work plan for next year, work together, to promote the activities and the work of production safety with both hands, two promotion, two not mistake. Two, rectification of the overall objectives and specific objectives: (a) the overall path around the "four focus", carried out the outstanding problems of the special rectification, the full implementation of the central and provincial Party committee clear the rectification task, effectively curb the "four winds", realize the overall improvement of Party and government. The point is: focus on the people, the people, convenience, and resolutely curb the bureaucratic style of work; looking to stimulate grassroots vitality, resolutely curb the Wenshan sea; focus on the cadres honest, clean government, politics, and resolutely curb exceed the standard Quasi occupied office space, Gongjusiyong, public funds, extravagance of the wind; focus on establish a correct view of achievements, the concept of power, and resolutely curb acts against the interests of the masses. Accelerate the system reform and construction, improve the people honest and pragmatic normalization system, constantly consolidate and expand educational practice achievements, make people satisfied. The recent reform goal: Political Quality Bureau and all Party members and cadres, further improve the quality of the business; the "four winds", "two" problem has been effectively solved. The middle goal of the reform: "opposition party and government austerity waste 企业，也可以是企业内部的某一个单位或企业中的一个特定的部分;可以是一个单一的企业，也可以是由几个企业组成的企业集团。企业集团是会计主体，但通常不是一个独立的法人。 28、企业会计确认、计量和报告应当以持续经营为前提。会计核算上所使用的一系列的会计处理方法和原则都是建立在持续经营前提的基础上。 29、但需要注意的是，持续经营只是一个假设，任何企业在经营中都存在破产、清算等不能持续经营的风险，一旦进入清算，就应当改按清算会计处理。 30、由于会计分期，才产生了本期与非本期的区别，从而出现权责发生制和收付实现制的区别，进而又需要在会计的处理方法上运用预收、预付、应收、应付等一些特殊的会计方法。 31、四项会计基本假设之间的关系 32、权责发生制和收付实现制(必考内容)注意教材的例题 第二章 1、资产、负债和所有者权益三项会计要素表现资金运动的相对静止状态，即反映企业的财务状况;收入、费用和利润三项会计要素表现资金运动的显著变动状态，即反映企业的经营成果。 2、资产的分类，注意流动资产的概念 3、按照新准则规定，商誉不属于无形资产, 属于不可辩认的非货币性资产。(无形资产是可辩认的非货币性资产) 4、提出一个资产类科目，要知道属于哪一种分类(必考) 5、只有过去发生的交易或事项才能增加或减少企业的负债。谈判中的交易或事项不属于负债;中的经济业务不属于负债。 6、负债的分类，记住非流动负债的内容 7、投入资本、实收资本、资本公积、盈余公积、利得、损失的概念，利得、损失这两个概念都是与非日常活动有关 8、未分配利润是企业留待以后年度分配的利润或本年度待分配利润 9、收入的分类 10、费用的分类 11、利润金额取决于收入和费用、直接计入当期利润的利得和损失的计量。 12、记住营业利润、利润总额、净利润的公式 13、计量属性包括历史成本、重置成本、可变现净值、现值和公允价值。 14、历史成本计量，应当基于经济业务的实际交易成本，而不考虑以后市场价格变动的影响。 15、重置成本多用于盘盈固定资产的计量、可变现净值通常应用于存货资产减值情况下的后续计量、现值通常应用于非流动资产可收回金额和以摊余成本计量的金融资产价值的确定、公允价值主要应用于交易性金融资产、可供出售金融资产的计量等 16、对会计要素的具体内容进行分类核算的项目，称为会计科目 17、会计科目的分类(5类) 18、总分类科目与明细分类科目的联系和区别 19、会计科目的设置原则:合法性原则，实用性原则，相关性原则 20、期末余额,期初余额+本期增加发生额-本期减少发生额，账户的四个金额要素 21、会计科目与账户都是对会计对象具体内容的科学分类，两者口径一致，性质相同。会计科目是账户的名称，也是设置账户的依据;账户是会计科目的具体运用，两者的区别是:会计科目仅仅是账户的名称，不存在结构;而账户则具有一定的格式和结构。在实际工作中，对会计科目和账户不加严格区分，而是相互通用。 第三章 the real implementation of the "quasi, ruthless. Tough," requirement, carry forward the spirit of a nail, and the corrective measures The implementation of the nerve endings, do not let the rectification is not in place, not to retreat, the people are not satisfied. Pin four is to adhere to the reform and innovation. To reform the way of thinking and innovative courage to turn style, against four winds, the courage to face the contradictions, good at solving the chronic ills, dare to break the outdated customs and bad habits Hensha unhealthy tendencies, trees, fresh healthy. The five is to adhere to tackling the problem. That is the wind Su Ji and the education supervision combined, in order to establish a new system to promote the normalization of style building, long-term, to enhance the party spirit of honest and pragmatic people thought conscious action. The six is to insist on the completion of the third grasp the overall situation. Activity and end This year the goal of safety production work plan for next year, work together, to promote the activities and the work of production safety with both hands, two promotion, two not mistake. Two, rectification of the overall objectives and specific objectives: (a) the overall path around the "four focus", carried out the outstanding problems of the special rectification, the full implementation of the central and provincial Party committee clear the rectification task, effectively curb the "four winds", realize the overall improvement of Party and government. The point is: focus on the people, the people, convenience, and resolutely curb the bureaucratic style of work; looking to stimulate grassroots vitality, resolutely curb the Wenshan sea; focus on the cadres honest, clean government, politics, and resolutely curb exceed the standard Quasi occupied office space, Gongjusiyong, public funds, extravagance of the wind; focus on establish a correct view of achievements, the concept of power, and resolutely curb acts against the interests of the masses. Accelerate the system reform and construction, improve the people honest and pragmatic normalization system, constantly consolidate and expand educational practice achievements, make people satisfied. The recent reform goal: Political Quality Bureau and all Party members and cadres, further improve the quality of the business; the "four winds", "two" problem has been effectively solved. The middle goal of the reform: "opposition party and government austerity waste 1、两个会计等式记住 2、经济业务对会计恒等式的影响(必考)，掌握教材例题 3、两个会计等式的关系 4、借贷记账法下的会计科目结构，每种结构都要记住，包括增加额、减少额、余额在借方或贷方，以及三者的关系 5、借贷记账法的记账规则，掌握教材例题 6、借贷记账法的试算平衡，分类，依据 7、如果借贷平衡，实现了有关三栏的平衡关系，并不能说明会计科目绝对正确，因为有些错误对于借贷双方的平衡并不发生影响。如漏记、重记某项经济业务，借贷方向颠倒，或记错有关会计科目等 8、总分类会计科目与明细分类会计科目的关系 9、总分类科目与明细分类科目的平行登记 第四章 1、只有经过审核无误的会计凭证才能作为登记账簿的依据。 2、原始凭证按照来源不同，分为外来原始凭证和自制原始凭证两类，注意课本的举例，分清楚那些是外来的，那些是自制的 3、原始凭证按照填制手续及内容不同，可分为一次凭证、累计凭证和汇总凭证，累计凭证是多次有效的原始凭证，记住教材中三种分类中的例子 4、原始凭证按照格式不同，可分为通用凭证和专用凭证 5、原始凭证的基本内容，注意里面没有什么 6、原始凭证的填制要求:记录要真实，内容要完整，手续要完备，书写要清楚、 7、原始凭证有错误的，应当由出具单位重开或更正，更正处应当加盖出具单位印章。原始凭证金额有错误的，应当由出具单位重开，不得在原始凭证上更正。 8、原始凭证的填制要求(新大纲增加内容)多看看教材 9、原始凭证的审核内容:真实性、合法性、合理性、完整性、正确性和及时性。 10、经审核的原始凭证应根据不同情况处理: 对于真实、合法、合理但内容不够完整、填写有错误的原始凭证，应退回重开或更正， 不真实、不合法的原始凭证，会计机构和会计人员有权不予接受，并向单位负责人报告。 11、记账凭证种类， 12、对于库存现金和银行存款之间的相互划转的收、付款业务，为避免重复记账，只填制付款凭证不填收款凭证。 13、记账凭证的基本内容，注意没有什么 14、在同一项经济业务中，如果既有库存现金或银行存款的收付业务，又有转账业务时，应相应地填制收、付款凭证和转账凭证。 15、记账凭证的审核内容主要包括:内容是否真实;项目是否齐全;科目是否正确;金额是否正确;书写是否正确。 16、原始凭证不得外借，其他单位如有特殊原因确实需要使用时，经本单位会计机构负责人、会计主管人员批准，可以复制。向外单位提供的原始凭证复制件，应在专设的登记簿上登记，并由提供人员和收取人员共同签名、盖章。 第五章 1、账户的基本结构:账户分为左方(记账符号为“借”)、右方(记账符号为“贷”)两个方向，一方登记增加，另一方登记减少。 2、期末余额,期初余额+本期增加发生额-本期减少发生额称为账户的四个金额要素。 3、账户的基本结构包括(1)账户名称(会计科目); (2)记录经济业务的日期、所依据the real implementation of the "quasi, ruthless. Tough," requirement, carry forward the spirit of a nail, and the corrective measures The implementation of the nerve endings, do not let the rectification is not in place, not to retreat, the people are not satisfied. Pin four is to adhere to the reform and innovation. To reform the way of thinking and innovative courage to turn style, against four winds, the courage to face the contradictions, good at solving the chronic ills, dare to break the outdated customs and bad habits Hensha unhealthy tendencies, trees, fresh healthy. The five is to adhere to tackling the problem. That is the wind Su Ji and the education supervision combined, in order to establish a new system to promote the normalization of style building, long-term, to enhance the party spirit of honest and pragmatic people thought conscious action. The six is to insist on the completion of the third grasp the overall situation. Activity and end This year the goal of safety production work plan for next year, work together, to promote the activities and the work of production safety with both hands, two promotion, two not mistake. Two, rectification of the overall objectives and specific objectives: (a) the overall path around the "four focus", carried out the outstanding problems of the special rectification, the full implementation of the central and provincial Party committee clear the rectification task, effectively curb the "four winds", realize the overall improvement of Party and government. The point is: focus on the people, the people, convenience, and resolutely curb the bureaucratic style of work; looking to stimulate grassroots vitality, resolutely curb the Wenshan sea; focus on the cadres honest, clean government, politics, and resolutely curb exceed the standard Quasi occupied office space, Gongjusiyong, public funds, extravagance of the wind; focus on establish a correct view of achievements, the concept of power, and resolutely curb acts against the interests of the masses. Accelerate the system reform and construction, improve the people honest and pragmatic normalization system, constantly consolidate and expand educational practice achievements, make people satisfied. The recent reform goal: Political Quality Bureau and all Party members and cadres, further improve the quality of the business; the "four winds", "two" problem has been effectively solved. The middle goal of the reform: "opposition party and government austerity waste 记账凭证编号;(3)经济业务摘要，即经济业务发生的时间和内容;(4)借贷或增减金额;(5)余额等 4、账簿与账户的关系是形式和内容的关系 5、按用途分类，可分为序时账簿、分类账簿和备查账簿，需要设置备查账簿的经济业务事项包括:租入固定资产、应收票据、应付票据。备查账簿的记录与会计报表的编制没有直接关系，因而是一种表外账簿 6、按账页格式分类，分为两栏式、三栏式、多栏式账簿和数量金额式账簿，三栏式账簿又分为设对方科目和不设对方科目两种，各种日记账、总分类账以及资本、债权、债务明细账都可采用三栏式账簿，收入、成本、费用、利润和利润分配明细账一般均采用多栏式账簿，原材料、库存商品、产成品等存货明细账一般都采用数量金额式账簿。 7、按外型特征分为订本账、活页账和卡片账，总分类账、现金日记账、银行存款日记账一般使用订本账，各种明细分类账一般采用活页账形式，固定资产明细账采用卡片账形式。 8、会计账簿的基本内容:封面、扉页、账页 9、为了使账簿记录清晰，防止涂改，登记账簿要用蓝黑墨水或者碳素墨水书写，不得使用圆珠笔(银行的复写账簿除外)或者铅笔书写。 10、下列情况，可以用红色墨水记账: ?按照红字冲账的记账凭证，冲销错误记录;?在不设借贷等栏的多栏式账页中，登记减少数;?在三栏式账户的余额栏前，如未印明余额方向的，在余额栏内登记负数余额;?根据国家统一的会计的规定可以用红字登记的其他会计记录。 11、各种账簿应按页次顺序连续登记，不得跳行、隔页，库存现金日记账和银行存款日记账必须逐日结出余额 12、对需要结计本月发生额的账户，结计“过次页”的本页合计数应当为自本月初起至本页末止的发生额合计数;对需要结计本年累计发生额的账户，结计“过次页”的本页合计数应当为自年初起至本页末止的累计数;对既不需要结计本月发生额，也不需要结计本年累计发生额的账户，可以只将每页末的余额结转次页。 13、库存现金和银行存款日记账的登记方法，(多看教材) 14、明细分类账的格式:三栏式、多栏式、数量金额式、横线登记式，资本、债权债务明细使用三栏式，收入、成本、费用、利润和利润分配明细使用多栏式，既要进行金额核算又要进行数量核算的存货明细账例如:原材料、库存商品明细账等存货类账户使用数量金额式，材料采购业务、应收票据和一次性备用金业务采用横线登记式。 15、?固定资产、债权、债务等明细账应逐日逐笔登记;库存商品、原材料、产成品收发明细账以及收入、费用明细账可以逐笔登记，也可定期汇总登记。 16、平行登记不要求总账和明细账在同一天登记 17、对账的内容，注意账实核对中银行存款和往来款项的核对。 18、错账的查找方法，包括全面检查(顺查法、逆查法)和局部抽查(差数法、尾数法、除2法、除9法) 19、错账更正方法(必考) 20、结账方法中划线的问题 21、变动小的部分明细账如固定资产明细账或固定资产卡片及备查账簿可以连续使用 22、年度终了，各种账户在结转下年、建立新账后，一般都要把旧账送交总账会计集中统一管理。会计账簿暂由本单位财务会计部门保管1年，期满之后，由财务会计部门编造清册移交本单位的档案部门保管。 第六章 1、账务处理程序也称会计核算组织程序或会计核算形式，是指会计凭证、会计账簿、会计the real implementation of the "quasi, ruthless. Tough," requirement, carry forward the spirit of a nail, and the corrective measures The implementation of the nerve endings, do not let the rectification is not in place, not to retreat, the people are not satisfied. Pin four is to adhere to the reform and innovation. To reform the way of thinking and innovative courage to turn style, against four winds, the courage to face the contradictions, good at solving the chronic ills, dare to break the outdated customs and bad habits Hensha unhealthy tendencies, trees, fresh healthy. The five is to adhere to tackling the problem. That is the wind Su Ji and the education supervision combined, in order to establish a new system to promote the normalization of style building, long-term, to enhance the party spirit of honest and pragmatic people thought conscious action. The six is to insist on the completion of the third grasp the overall situation. Activity and end This year the goal of safety production work plan for next year, work together, to promote the activities and the work of production safety with both hands, two promotion, two not mistake. Two, rectification of the overall objectives and specific objectives: (a) the overall path around the "four focus", carried out the outstanding problems of the special rectification, the full implementation of the central and provincial Party committee clear the rectification task, effectively curb the "four winds", realize the overall improvement of Party and government. The point is: focus on the people, the people, convenience, and resolutely curb the bureaucratic style of work; looking to stimulate grassroots vitality, resolutely curb the Wenshan sea; focus on the cadres honest, clean government, politics, and resolutely curb exceed the standard Quasi occupied office space, Gongjusiyong, public funds, extravagance of the wind; focus on establish a correct view of achievements, the concept of power, and resolutely curb acts against the interests of the masses. Accelerate the system reform and construction, improve the people honest and pragmatic normalization system, constantly consolidate and expand educational practice achievements, make people satisfied. The recent reform goal: Political Quality Bureau and all Party members and cadres, further improve the quality of the business; the "four winds", "two" problem has been effectively solved. The middle goal of the reform: "opposition party and government austerity waste 报表相结合的方式 2、账务处理程序的内容:建立凭证、账簿、报表组织体系(账簿组织是核心)，记账步骤。 3、填制和审核会计凭证、登记会计账簿和编制财务报表是会计核算的基本环节 4、常用的账务处理程序主要有记账凭证账务处理程序、汇总记账凭证账务处理程序和科目汇总表账务处理程序，?各种账务处理程序的区别主要表现在登记总账的依据和方法不同。 5、牢记三种账务处理程序一般步骤的相同点和不同点～ 6、记账凭证账务处理程序的优缺点和适用范围，掌握记账凭证账务处理程序教材中例题 7、汇总记账凭证的编制方法(重要) 8、?为了便于汇总转账凭证，平时填制转账凭证时，应尽可能使账户的对应关系保持“一借一贷”或“一贷多借”，避免“一借多贷”或“多借多贷”。 9、汇总记账凭证账务处理程序的优缺点和适用范围 10、科目汇总表的编制方法，应尽可能使账户的对应关系保持“一借一贷”，避免“一借多贷”、“一贷多借”和“多借多贷” 11、科目汇总表与汇总记账凭证区别，两者都可以减轻登记总账工作量，前者可以进行试算平衡，但不能反映账户对应关系，不便于查对账目，后者能反映账户对应关系，可以查对账目，但不能试算平衡。 12、科目汇总表账务处理程序的优缺点和适用范围 13、 多栏式日记账账务处理程序一般适用于规模比较小，收付业务又较多的企业和单位。 第七章 1、财产清查按财产清查的范围分为全面清查和局部清查，记住两种清查的适用范围 2、财产清查按财产清查的时间分为定期清查和不定期清查 3、企业在编制年度财务会计报告前，应当全面清查财产、核实债务。各单位应当定期将会计账簿记录与实物、款项及有关资料相互核对，保证会计账簿记录与实物及款项的实有数额相符。 4、实地盘存制:实地盘存制也称“定期盘存制”，“以存计销制” 本期发出数量=账面期初结存数量+本期账面增加合计数量-期末盘点实际结存数量，平时只登记增加，不登记减少 5、确定实际库存数量的方法:实际库存数量=盘点数量+已提未销数量-已销未提数量 6、实地盘存制的优缺点及适用范围 7、永续盘存制。也称为“账面盘存制”， 账面期末数量,账面期初结存数量+本期账面增加合计数量-本期账面发出数量，既登记增加，又登记减少。 8、?注意两种盘存制度的区别:无论永续盘存制还是实地盘存制均需要进行实地盘点(相同点)，但两者盘点的目的不同，前者是为了达到账实一致，后者是为了倒算出发出数，永续盘存制会发生账实不符，实地盘存制不会出现账实不符的情况。 9、确定各项财产物资账面结存金额的方法账面结存金额=各项财产物资的账面结存数量*该财产物资的单位成本，注意存货发出计价方法 10、货币资金的清查注意:出纳员必须在场，不能用白条抵库，填制库存现金盘点报告表，并由盘点人和出纳员共同签章 11、银行存款的清查采用对账单法 12、企业银行存款日记账的余额与对账单的余额不一致的原因:一是由于企业与开户银行双方或其中某一方记账有错误;二是存在未达账项。 13、未达账项的种类 14、?银行存款余额调节表计算总结公式: 调节后的企业账面存款余额=企业账面存款余额+银行已收企业未收的未达账项-银行已付企业未付的未达账项 the real implementation of the "quasi, ruthless. Tough," requirement, carry forward the spirit of a nail, and the corrective measures The implementation of the nerve endings, do not let the rectification is not in place, not to retreat, the people are not satisfied. Pin four is to adhere to the reform and innovation. To reform the way of thinking and innovative courage to turn style, against four winds, the courage to face the contradictions, good at solving the chronic ills, dare to break the outdated customs and bad habits Hensha unhealthy tendencies, trees, fresh healthy. The five is to adhere to tackling the problem. That is the wind Su Ji and the education supervision combined, in order to establish a new system to promote the normalization of style building, long-term, to enhance the party spirit of honest and pragmatic people thought conscious action. The six is to insist on the completion of the third grasp the overall situation. Activity and end This year the goal of safety production work plan for next year, work together, to promote the activities and the work of production safety with both hands, two promotion, two not mistake. Two, rectification of the overall objectives and specific objectives: (a) the overall path around the "four focus", carried out the outstanding problems of the special rectification, the full implementation of the central and provincial Party committee clear the rectification task, effectively curb the "four winds", realize the overall improvement of Party and government. The point is: focus on the people, the people, convenience, and resolutely curb the bureaucratic style of work; looking to stimulate grassroots vitality, resolutely curb the Wenshan sea; focus on the cadres honest, clean government, politics, and resolutely curb exceed the standard Quasi occupied office space, Gongjusiyong, public funds, extravagance of the wind; focus on establish a correct view of achievements, the concept of power, and resolutely curb acts against the interests of the masses. Accelerate the system reform and construction, improve the people honest and pragmatic normalization system, constantly consolidate and expand educational practice achievements, make people satisfied. The recent reform goal: Political Quality Bureau and all Party members and cadres, further improve the quality of the business; the "four winds", "two" problem has been effectively solved. The middle goal of the reform: "opposition party and government austerity waste 调节后的银行对账单余额=银行对账单的存款余额+企业已收银行未收的未达账项-企业已付银行未付的未达账项 15、经过银行存款余额调节表调节后，相等的金额表示企业可动用的银行存款实有数 16、?注意:企业不应该也不需要根据调节后的余额调整银行存款日记账余额，银行存款余额调节表不能作为记账的原始依据。对于银行已入账而企业尚未入账的未达账项，企业应在收到有关结算凭证后再进行有关账务处理。 17、技术推算盘点法适用范围 18、调整账面数字的原始凭证有:实存账存对比表”，(也称“盘盈或盘亏报告表)库存现金盘点报告表 19、往来款项的清查一般采用发函询证的方法进行核对， 20、对于等待批准处理的财产盘盈、盘亏，会计年终前应处理完毕。会计年度终了，该账户无余额。 21、注意待处理财产损溢的账户结构 22、库存现金盘盈盘-营业外收入，未付的-其他应付款，盘亏-管理费用，赔偿-其他应收款， 23、存货盘盈按重置成本-管理费用，盘亏-营业外支出或管理费用 24、固定资产盘盈，作为前期差错处理，报批前按重置成本计入以前年度损益调整，经调整后的余额最终应转入“利润分配—未分配利润” 科目，固定资产盘亏计入营业外支出 25、对于等待批准处理的财产盘盈、盘亏，会计年终前应处理完毕。会计期末，“待处理财产损溢”账户无余额 第八章 1、财务报告=会计报表+其他资料 财务报表=会计报表+附注 会计报表=资产负债表+利润表+现金流量表+所有者权益(或股东权益)变动表 2、财务会计报告，又称财务报告，是指单位根据经过审核的会计账簿记录和有关资料编制并对外提供的反映单位某一特定日期的财务状况和某一会计期间的经营成果、现金流量等会计信息的文件， 3、财务会计报告的使用者:投资者、债权人、政府及相关机构、单位管理人员和社会公众 4、财务报表的分类(重要) 5、?中期财务会计报表至少应当包括资产负债表、利润表、现金流量表和附注 6、单位编制的财务会计报告应当真实可靠、相关可比、全面完整、编报及时、便于理解 7、资产负债表的格式:账户式，资产类按流动性大小排列，权益类按求偿权排列 8、资产负债表的编制方法(必考) 9、应交税费等科目是根据其总账科目的贷方期末余额直接填列的，如果期末余额在借方，则以“—”号填列。(如应交税费、应付职工薪酬) 10、 ?“固定资产”项目，应根据“固定资产”的账户余额减去“累计折旧”、“固定资产减值准备”等账户的期末余额后的金额填列;?“无形资产”项目，应根据“无形资产”账户余额减去“累计摊销”、“无形资产减值准备”等账户的期末余额后的金额填列; 11、利润表的格式及公式(必考) 12、利润表的编制方法(必考) 13、利润表中不再区分主营业务收入、其他业务收入、主营业务成本和其他业务成本 14、如果上年度的利润表规定的各个项目和内容与本年度不相一致，应对上年度的报表项目的名称和数字按本年度的规定进行调整，填入“上期金额”栏内 15、现金流量表分:经营活动产生的现金流量、投资活动产生的现金流量、筹资活动产生的现金流量 the real implementation of the "quasi, ruthless. Tough," requirement, carry forward the spirit of a nail, and the corrective measures The implementation of the nerve endings, do not let the rectification is not in place, not to retreat, the people are not satisfied. Pin four is to adhere to the reform and innovation. To reform the way of thinking and innovative courage to turn style, against four winds, the courage to face the contradictions, good at solving the chronic ills, dare to break the outdated customs and bad habits Hensha unhealthy tendencies, trees, fresh healthy. The five is to adhere to tackling the problem. That is the wind Su Ji and the education supervision combined, in order to establish a new system to promote the normalization of style building, long-term, to enhance the party spirit of honest and pragmatic people thought conscious action. The six is to insist on the completion of the third grasp the overall situation. Activity and end This year the goal of safety production work plan for next year, work together, to promote the activities and the work of production safety with both hands, two promotion, two not mistake. Two, rectification of the overall objectives and specific objectives: (a) the overall path around the "four focus", carried out the outstanding problems of the special rectification, the full implementation of the central and provincial Party committee clear the rectification task, effectively curb the "four winds", realize the overall improvement of Party and government. The point is: focus on the people, the people, convenience, and resolutely curb the bureaucratic style of work; looking to stimulate grassroots vitality, resolutely curb the Wenshan sea; focus on the cadres honest, clean government, politics, and resolutely curb exceed the standard Quasi occupied office space, Gongjusiyong, public funds, extravagance of the wind; focus on establish a correct view of achievements, the concept of power, and resolutely curb acts against the interests of the masses. Accelerate the system reform and construction, improve the people honest and pragmatic normalization system, constantly consolidate and expand educational practice achievements, make people satisfied. The recent reform goal: Political Quality Bureau and all Party members and cadres, further improve the quality of the business; the "four winds", "two" problem has been effectively solved. The middle goal of the reform: "opposition party and government austerity waste 第九章 1、会计档案的保管期限和销毁办法，由国务院财政部门会同有关部门制定 2、会计档案的作用:反映作用、史料作用、查证作用、监督作用。 3、会计档案的内容 4、年度—形成分类法适用于企业、事业单位，年度—机构分类法适用于各级财政、税务等部门和所属单位较多的大型企业。 5、出纳人员不得兼任会计档案的保管工作，采用电子计算机进行会计核算的单位，应当保存打印的纸质会计档案。 6、定期保管期限分为3年、5年、10年、15年、25年5类。会计档案的保管期限，从会计年度终了后的第一天算起 7、会计档案的保管期限 8、各单位保存的会计档案为本单位提供查阅使用，不得借出。如有特殊需要，经本单位负责人批准，可以提供查阅或者复制，并办理登记手续 9、会计档案销毁的监销人员 10、不得销毁的会计档案 第十章 1、交易性金融资产:用来核算企业为交易目的所持有的债券投资、股票投资、基金投资等交易性金融资产的公允价值。 2、投资收益的账户结构 3、取得交易性金融资产发生的交易费用应当在发生时直接计入投资收益。出售交易性金融资产发生的交易费用应当直接冲减投资收益，并从出售交易性金融资产所得款项中直接扣减。 4、企业外购材料的采购成本由买价和采购费用组成，其中采购费用包括运输费、搬运费、装卸费、保险费和入库前的整理挑选费用等。 5、生产成本的借方余额表示在产品成本或未完工产品成本 6、如果库存材料的日常核算采用计划成本计价时，可不设置"在途物资"账户，而设置"材料采购"和"材料成本差异"账户来核算。 7、发出存货成本的计价方法:先进先出法、月末一次加权平均法、移动加权平均法和个别计价法等。不包括后进先出法 8、注意:一般纳税人购进生产经营设备支付的增值税进项税额允许抵扣，不构成固定资产原价。 9、固定资产清理的账户结构 10、折旧方法:直线法(平均年限法)、双倍余额递减法(开始不考虑净残值)、年数总和法、工作量法。固定资产应当按月计提折旧，当月增加的，当月不计提折旧，从下月起计提折旧;当月减少的，当月仍计提折旧，从下月起不计提折旧，已提足折旧的固定资产不再提折旧 11、应收账款的入账价值包括销售货物或提供劳务从购货方或接受劳务方应收的或协议价款(不公允的除外)、增值税销项税额，以及代购货单位垫付的包装费、运杂费等。 12、不单独设置"预收账款"科目的企业，预收的账款也在"应收账款"科目贷方核算，不设置预付账款的企业，预付的款项在应付账款的借方核算 13、企业应当在资产负债表日对应收款项的账面价值进行检查，有客观证据表明应收款项发生减值的，应当将该应收款项的账面价值减记至预计未来现金流量现值，减少的金额确认为减值损失，计提坏账准备 14、当期应提取的坏账准备,按照相应的方法计算坏账准备期末应有余额,"坏账准备"科目the real implementation of the "quasi, ruthless. Tough," requirement, carry forward the spirit of a nail, and the corrective measures The implementation of the nerve endings, do not let the rectification is not in place, not to retreat, the people are not satisfied. Pin four is to adhere to the reform and innovation. To reform the way of thinking and innovative courage to turn style, against four winds, the courage to face the contradictions, good at solving the chronic ills, dare to break the outdated customs and bad habits Hensha unhealthy tendencies, trees, fresh healthy. The five is to adhere to tackling the problem. That is the wind Su Ji and the education supervision combined, in order to establish a new system to promote the normalization of style building, long-term, to enhance the party spirit of honest and pragmatic people thought conscious action. The six is to insist on the completion of the third grasp the overall situation. Activity and end This year the goal of safety production work plan for next year, work together, to promote the activities and the work of production safety with both hands, two promotion, two not mistake. Two, rectification of the overall objectives and specific objectives: (a) the overall path around the "four focus", carried out the outstanding problems of the special rectification, the full implementation of the central and provincial Party committee clear the rectification task, effectively curb the "four winds", realize the overall improvement of Party and government. The point is: focus on the people, the people, convenience, and resolutely curb the bureaucratic style of work; looking to stimulate grassroots vitality, resolutely curb the Wenshan sea; focus on the cadres honest, clean government, politics, and resolutely curb exceed the standard Quasi occupied office space, Gongjusiyong, public funds, extravagance of the wind; focus on establish a correct view of achievements, the concept of power, and resolutely curb acts against the interests of the masses. Accelerate the system reform and construction, improve the people honest and pragmatic normalization system, constantly consolidate and expand educational practice achievements, make people satisfied. The recent reform goal: Political Quality Bureau and all Party members and cadres, further improve the quality of the business; the "four winds", "two" problem has been effectively solved. The middle goal of the reform: "opposition party and government austerity waste 已有的贷方余额(或加上"坏账准备"科目已有的借方余额)计算出来当期应提取的坏账准备若为正数，表示应该补提的坏账准备金额;若为负数，则表示应该冲减多计提的坏账准备的金额。 15、确实无法支付的应付账款，经批准后应转入营业外收入，借记"应付账款"科目，贷记"营业外收入"科目。 16、小规模纳税企业应当按照不含税销售额和规定的增值税征收率计算交纳增值税，销售货物或提供应税劳务时，只能开具普通发票，不能开具增值税专用发票。小规模企业不享有进项税额的抵扣权，其购进货物或接受应税劳务支付的增值税直接计入有关货物或劳务的成本。 17、如果长期借款用于购建固定资产的，在固定资产尚未达到可预定使用状态前，所发生的应当资本化的利息支出数，记入"在建工程"科目;固定资产达到预定可使用状态后发生的利息支出，以及按规定不予资本化的利息支出，则应该费用化计入当期损益。如果长期借款费用化的利息支出发生在筹建期间，则记入"管理费用"科目;属于生产经营期间的，记入"财务费用"科目。 18、企业增加资本主要有三个途径:接受投资者追加投资、资本公积转增资本和盈余公积转增资本。对于实际收到的现金或投资合同或协议约定的价值超过其在注册资本中所占份额的部分，记入"资本公积-资本溢价"账户 19、收入是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。包括销售商品收入、提供劳务收入和让渡资产使用权收入。 20、收入按企业从事日常活动的性质不同，分为销售商品收入、提供劳务收入和让渡资产使用权收入，收入按企业从事日常活动的性质不同，分为销售商品收入、提供劳务收入和让渡资产使用权收入 21、月初在产品成本，本月生产费用,本月完工产品成本，月末在产品成本 22、财务成果的计算和处理一般包括利润的计算、所得税的计算和缴纳、利润分配或亏损弥补等 23、可供分配的利润,当年实现的净利润，年初未分配利润(或,年初未弥补亏损)，其他转入。 24、年度终了，企业应将"利润分配"科目所属其他明细科目的余额转入本科目"未分配利润"明细科目。结转后，本科目除"未分配利润"明细科目外，其他明细科目应无余额。"利润分配-未分配利润"科目如为贷方余额，表示累积未分配的利润数额;如为借方余额，则表示累积未弥补的亏损数额 25、坏帐准备、固定资产清理、待处理财产损益、投资收益、资产减值损失、本年利润、利润分配的账户结构 the real implementation of the "quasi, ruthless. Tough," requirement, carry forward the spirit of a nail, and the corrective measures The implementation of the nerve endings, do not let the rectification is not in place, not to retreat, the people are not satisfied. Pin four is to adhere to the reform and innovation. To reform the way of thinking and innovative courage to turn style, against four winds, the courage to face the contradictions, good at solving the chronic ills, dare to break the outdated customs and bad habits Hensha unhealthy tendencies, trees, fresh healthy. The five is to adhere to tackling the problem. That is the wind Su Ji and the education supervision combined, in order to establish a new system to promote the normalization of style building, long-term, to enhance the party spirit of honest and pragmatic people thought conscious action. The six is to insist on the completion of the third grasp the overall situation. Activity and end This year the goal of safety production work plan for next year, work together, to promote the activities and the work of production safety with both hands, two promotion, two not mistake. Two, rectification of the overall objectives and specific objectives: (a) the overall path around the "four focus", carried out the outstanding problems of the special rectification, the full implementation of the central and provincial Party committee clear the rectification task, effectively curb the "four winds", realize the overall improvement of Party and government. The point is: focus on the people, the people, convenience, and resolutely curb the bureaucratic style of work; looking to stimulate grassroots vitality, resolutely curb the Wenshan sea; focus on the cadres honest, clean government, politics, and resolutely curb exceed the standard Quasi occupied office space, Gongjusiyong, public funds, extravagance of the wind; focus on establish a correct view of achievements, the concept of power, and resolutely curb acts against the interests of the masses. Accelerate the system reform and construction, improve the people honest and pragmatic normalization system, constantly consolidate and expand educational practice achievements, make people satisfied. The recent reform goal: Political Quality Bureau and all Party members and cadres, further improve the quality of the business; the "four winds", "two" problem has been effectively solved. The middle goal of the reform: "opposition party and government austerity waste