前言...........................................................................................................................................................41.1.1会计的概念和会计的作用...........................................................................................................41.2.1会计核算的基本前提...................................................................................................................51.3.1会计核算的一般原则...................................................................................................................71.4.1会计要素.....................................................................................................................................11货币资金.....................................................................................................................................................172.1.1现金............................................................................................................................................172.1.2银行存款.....................................................................................................................................192.1.3其他货币资金.............................................................................................................................222.1.4货币资金控制.............................................................................................................................232.2.1应收票据....................................................................................................................................242.2.2应收账款....................................................................................................................................282.2.3预付账款....................................................................................................................................322.2.4其他应收款.................................................................................................................................33存货...........................................................................................................................................................353.1.1存货的确认.................................................................................................................................363.2.1存货的计量.................................................................................................................................393.3.1存货的记录和报告.....................................................................................................................53投资.......................................................................................................................................................604.1.1短期投资的确认.........................................................................................................................614.1.2短期投资的计量.........................................................................................................................624.2.1长期股权投资的确认.................................................................................................................664.2.2长期股权投资的计量....................................................................................
