基础会计陈国辉陈文铭孙光国编著清华大学出版社目录第一章总论······················································································1第一节企业与会计···········································································1第二节会计的职能与作用··································································4第三节会计的对象与方法··································································7第四节会计学及其分支···································································11第二章会计核算基础············································································14第一节会计要素与会计等式·····························································14第二节会计假设············································································21第三节会计原则············································································23第四节收付实现制与权责发生制·······················································27第三章账户与复式记账·········································································34第一节会计科目与账户···································································34第二节借贷记账法·········································································41第三节总分类账户和明细分类账户····················································52第四章账户与复式记账法的应用·····························································61第一节制造业企业主要经济业务概述················································61第二节资金筹集业务······································································63第三节供应过程业务······································································75第四节生产过程业务······································································89第五节销售过程业务·····································································102第六节财务成果形成与分配业务················································...
