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初级会计职称考试教材《初级会计实务》电子书[word版]初级会计职称考试教材《初级会计实务》电子书[word版].......................................................1第一章总论..................................................................................................................................2第一节会计概述..........................................................3第二节会计要素..........................................................6第三节会计科目和会计账户...............................................12第四节会计凭证.........................................................17第五节会计账簿.........................................................29第六节账务处理程序.....................................................48第七节会计电算化.......................................................52第二章资产................................................................................................................................58第一节货币资金.........................................................60第二节交易性金融资产...................................................66第三节应收及预付款项...................................................69第四节存货.............................................................75第五节长期股权投资.....................................................95第六节固定资产........................................................101第七节无形资产及其他资产..............................................116第三章负债..............................................................................................................................124第一节流动负债........................................................124第二节非流动负债......................................................149第四章所有者权益..................................................................................................................154第一节实收资本.......................................................154第二节资本公积........................................................159第三节留存收益........................................................162第五章收入、费用和利润.......................................................................................................165第一节收入............................................................165第二节费用............................................................186第三节政府补助........................................................190第四节利润............................................................197第六章财务报表......................................................................................................................204第一节财务报表概述....................................................205第二节资产负债表......................................................206第三节利润表..........................................................214第四节现金流量表......................................................217第五节综合举例........................................................220第七章成本核算......................................................................................................................250第一节成本核算的要求和一般程序........................................251第二节生产成本的核算..................................................254第三节生产成本在完工产品和在产品之...