第1页共139页编号:时间:2021年x月x日书山有路勤为径,学海无涯苦作舟页码:第1页共139页引言················································································1第一讲什么是会计·································································1第二讲会计都干嘛·································································2第三讲会计名词····································································4第四讲财务三要素·································································8第五讲反映经营成果的三个要素··············································10第七讲会计循环(2)···························································12第九讲学做分录(一)分录总论··············································15第十讲学做分录(二)··························································16第十三讲学做分录(五)·······················································21第十四讲纳税人身份····························