正版 基础会计 史玉光,许韵聪主编 电子工业出版社 978712130107

第1 章 总论 ······································································································· 1
1.1 会计的含义和会计职能 ········································································· 1
1.2 会计对象和会计信息使用者 ································································ 5
1.3 我国会计规范体系······································································· 8
1.4 会计的基本假设和会计信息质量要求 ·················································· 13
思考与练习 ·································································································· 19
第2 章 会计要素和会计等式 ·················································································· 20
2.1 企业会计报表 ····················································································· 20
2.2 会计要素 ··························································································· 22
2.3 会计等式 ··················································································· 26
思考与练习 ······················································································ 30
第3 章 会计科目和会计账户 ········································································ 31
3.1 会计科目 ·························································································· 31
3.2 会计账户的结构 ·········································································· 35
3.3 会计账户的分类 ··································································· 38
思考与练习 ································································································ 49
第4 章 复式记账原理 ··············································································· 50
4.1 复式记账的演变和分类 ································································ 51
4.2 借贷记账法 ·············································································· 53
4.3 试算平衡 ················································································· 56
4.4 借贷记账法的应用举例 ································································ 57
思考与练习 ····························································································· 64
第5 章 会计处理方法 ··················································································· 65
5.1 会计处理的步骤和基础 ································································· 65
5.2 会计确认 ··················································································· 68
5.3 会计计量 ························································································ 72
5.4 会计记录 ·················································································· 74
5.5 会计报告 ························································································· 76
5.6 会计循环 ·························································································· 78
思考与练习 ······························································································ 79
第6 章 工业企业的会计实务 ············································································ 81
6.1 筹集资金的会计处理 ·············································································· 81
6.2 采购物资的会计处理 ······································································· 90
6.3 生产产品的会计处理 ·········································································· 95
6.4 生产成本的计算 ··············································································· 102
6.5 销售产品的会计处理 ·············································································· 107
6.6 其他经营活动的会计处理 ····························································· 111
6.7 利润的形成与分配的会计处理 ···························································· 114
思考与练习 ···················································································· 120
第7 章 会计凭证 ··························································································· 122
7.1 会计凭证的意义和分类 ······································································· 122
7.2 原始凭证 ···························································································· 124
7.3 记账凭证 ························································································ 132
7.4

史玉光，对外经济贸易大学靠前商学院管理学（会计学）博士，曾在多家公司财务部任职，曾在交通部科学研究院、卫生部卫生经济研究所从事研究工作，参与多项课题研究。

主要从事资产证券化、会计准则和会计理论研究，已发表论文100余篇，已出版《企业合并会计方法的经济后果研究》、《企业会计准则导论》、《企业财税差异与纳税调整》等30余部专著、教材。

本书根据《企业会计准则》和《小企业会计准则》介绍会计基础理论和基础方法，共分四部分：*部分包括第1章到第5章，主要介绍会计的基本理论。第二部分包括第6章，主要介绍企业会计处理的基本方法和实务。第三部分包括第7章和第8章，主要介绍会计凭证和会计账簿的基本知识。第四部分从第9章到第11章，主要介绍企业财务报告前的准备工作和报告方法。