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··························································22第十五讲学做分录(六)·······················································23第十六讲学做分录(七)·······················································25第2页共139页第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2页共139页第十七讲学做分录(八)·······················································26第十八讲学做分录(九)·······················································27第二十讲学做分录(十一)·················································29第二十一讲凭证汇总··························································31第二十二讲登记账簿··························································32第二十三讲对账、查账·······················································33第二十四讲改错账·····························································33第二十五讲会计报表··························································34第二十六课申报纳税···························································35第二十七课补充·······················································...