《企业会计学》目录第一章导论....................................................................................................................................4第一节概述............................................................................................................................4第二节企业会计对象............................................................................................................5第三节企业会计要素和科目.................................................................................................7第四节企业会计原则和任务...............................................................................................11第五节企业会计工作的组织...............................................................................................13第二章资本与资本公积核算.......................................................................................................14第一节概述........................................................................................................................14第二节投入资本的核算.....................................................................................................14第三节资本公积的核算.....................................................................................................17第三章货币资金核算..................................................................................................................19第一节货币资金的含义.......................................................................................................19第二节库存现金的核算.......................................................................................................20第四节其他货币资金的核算...............................................................................................21第五节外币的核算..............................................................................................................23第四章应收款项核算..................................................................................................................25第一节概述........................................................................................................................25第二节应收账款与预付账款的核算.................................................................................26第三节应收票据的核算.....................................................................................................30第四节其他应收款的核算.................................................................................................33第五章存货核算..........................................................................................................................35第一节概述......................................................................................................................35第二节存货的计价...........................................................................................................37第三节商品存货的核算...................................................................................................40第四节产品存货的核算...................................................................................................49第五节非商品产品存货的核算.......................................................................................52第六节存货盘盈盘亏的核算.........
