前 言...........................................................................................................................................................41.1.1 会计的概念和会计的作用...........................................................................................................41.2.1 会计核算的基本前提...................................................................................................................51.3.1 会计核算的一般原则...................................................................................................................71.4.1 会计要素.....................................................................................................................................11货币资金.....................................................................................................................................................172.1.1 现金............................................................................................................................................17银行存款.............................................................................................................................................192.1.3 其他货币资金.............................................................................................................................222.1.4 货币资金控制.............................................................................................................................232.2.1 应收票据....................................................................................................................................242.2.2 应收账款....................................................................................................................................282.2.3 预付账款....................................................................................................................................322.2.4 其他应收款..................................................
