会计从业资格考试－会计基础学习笔记精装整理－全河北会计从业资格考试－会计基础学习笔记精装整理－全.......................................................1第一章总论..................................................................................................................................3第一节会计概述..........................................................3第二节会计基本假设和会计基础............................................6第三节会计要素与会计等式................................................7第二章会计核算的具体内容与一般要求.................................................................................14第一节会计核算的具体内容...............................................14第二节会计核算的一般要求...............................................16第三章会计科目和账户............................................................................................................20第一节会计科目.........................................................20第二节账户............................................................23第四章复式记账........................................................................................................................27第一节复式记账法.......................................................28第二节借贷记账法.......................................................28第三节会计分录.........................................................33第四节总分类账户与明细分类账户的平行登记...............................35第五节借贷记账法的应用.................................................46第五章会计凭证........................................................................................................................62第一节会计凭证的概念、意义和种类.......................................62第二节原始凭证.........................................................63第三节记账凭证.........................................................65第四节会计凭证的传递和保管.............................................68第六章会计账簿........................................................................................................................73第一节会计账簿的概念和种类.............................................73第二节会计账簿的内容、启用与记账规则...................................75第三节会计账簿的格式和登记方法.........................................76第四节对账...........................................................77第五节错账更正方法.....................................................78第六节结账...........................................................79第七节会计账簿的更换与保管.............................................80第七章账务处理程序................................................................................................................85第一节账务处理程序的意义和种类.........................................85第二节不同种类账务处理程序的内容.......................................85第三节账务处理程序的应用...............................................88第八章财产清查........................................................................................................................90第一节财产清查的意义、种类和一般程序...................................90第二节财产清查的方法...................................................91第三节财产清查结果的处理...............................................93第...
