2022年会计从业资格会计基础复习重点知识点 .pdf

2011 年会计从业资格会计基础复习重点知识点第一章1、会计的基本职能：会计核算、会计监督2、会计核算的环节：确认、计量、记录、报告。3、会计核算的工作：记账、算账、报账。4、会计核算与会计监督的关系：会计核算职能与会计监督职能是相辅相成的，辩证统一的关系，会计核算时会计监督的基础，没有核算所提供的各种信息，监督就失去了依据：而会计监督是会计核算的质量保障，只有核算，没有监督就难以保证核算所提供的信息的真实性，可靠性。5、会计核算的基本前提：会计主体、持续经营，会计分期和货币计量。会计核算四项基本前提之间的关系：会计核算四项基本前提是，具有相互依存，相互互补的关系.集体的说：会计主体确立的会计核算的范围，持续经营与会计分期确立了会计核算的时间长度，而货币计量则为会计核算提供了必要的手段，没有没有会计主体，就不会有持续经营：没有持续经营，就不会有会计分期;没有货币计量，就不会有现代会计。7、会计要素：共有六项第一类会计要素表现资金运动的静止状态，反映企业的财务状况，包括：资产，负债，所有者权益第二类会计要素表现资金运动的显著状态反映企业的经营成果，包括收入，费用，利润三项。8、所有者权益包括实收资本（或者股东）、资本公积，盈余公积和未分配利润等。其中前两者是由企业所有者直接投入的（例如溢价发行股票），而盈余公积未分配利润是企业在生产过程中所实现的利润留存企业所形成的部分，因此，盈余公积和未分配利润有统称为留存收益。所以，也可以表述为：所有者权益包括：实收资本（或股本）、资本公积和留存收益等。9、收入与资产、负债和所有者权益的关系：收入表现为企业资产的增加或负债的减少或两者兼而有之（部分收入还债），最终导致企业所有者权益的增加。10、费用与资产、负债与所有者权益关系：费用表现为企业资产的减少或负债的增加或者两者兼而有之（广告费，部分欠款）最终导致企业所有者权益的减少。11、资产=负债+所有者权益或资产=债权人权益+所有者权益或资产=权益第二章1、会计核算的内容是：是指特定主体的经济活动，会计核算的具体内容包括七个方面款项和有价证劵的收付，财务的收发，增减和使用，债权，债务的发生和结算，资本的增减，收入，支出，费用和成本的计算，财务成果的计算和处理，需要办理会计手续，进行会计核算的其他事项。2、会计核算的一般要求：包括六项（1）各单位必须按照国家统一的会计制度的要求设置会计科目和账户，复式记账，填制会计凭证，登记会计账薄，进行成本核算财产清查和编制财务会计报告。2）各单位必须根据实际发生的经济业务事项进行会计核算，编制财务会计报告（3）各单位发生的各项经济业务事项应当在依法设置的会计账薄上统一登记核算不得违反会计法和国家统一的会计制度私设会计账薄登记、核（4）各单位对会计凭证、会计账薄，财务会计账薄，财务会计报告和其他会计资料应当建立档案，妥善保管，（5）使用电子计算机进行会计核算的，其软件及其生文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10成 的会计凭证，会计账薄，财务会计报告和其他会计资料，也必须符合国家同归的会计制度的规定，（6）会计记录的文字应当使用中文，在名族自治地区，会计记录可以同时使用当地统一的一种名族文字在中华人民共和国境内的外商投资企业，外国 企业和其他外国组织的会计记录，可以同时使用一种外国文字。第三章1、会计科目按其所提供的信息详细程度及其统权关系不同，分为总分类科目和明细分类科目。2、会计科目按其所归属的会计要素不同，分为资产类、负债类所有者权益类、成本类和损益类。3、会计科目在设置过程中应努力做到科学，合理，适用，应遵循三个原则：合法性原则相关性原则，实用性原则。4、“期末余额，期初余额，本期增加发生额，本期减少发生额”统称为会计账户的四个金额要素。5、会计账户的标准格式中，包括下列项目：日期、凭证编号、摘要、借方、借或贷余额6、会计账户与会计科目既有联系又有区别：（1）联系：二者都是对会计对象具体内容的科学分类。，口径一致，性质相同，会计科目是账户的名称，也是设置账户的依据，账户是会计科目的具体应用;没有会计科目，账户便失去了设置的依据，没有账户，会计科目就无法发挥作用。（2）区别；会计科目仅仅是账户的名称，不存在结构；而账户则具有一定的格式和结构。会计科目仅说明反应的经济内容是什么，而账户文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 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ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10不仅说明反应的经济内容分是什么，而且系统反应和控制其增减变化及结余情况，会计科目的作用主要是为了开设账户，天凭证所运用：而账户的作用主要是提供某一具体对象的会计资料，为编制会计报表所运用。第四章1、所谓的记账方法，简单的说，就是在账薄中登记经济业务的方法。按其记录经济业务方式的不同，记账方法也可分为单式记账和复式记账与单式记账法相比复式记账的特点：（1）由于对于发生的每一项经济业务都要在两个或两个以上相互联系的账户中同事登记。因此通过账户记录不仅可以全面、清晰地反应出经济业务的来龙去脉，而且还能通过会计要素的增减变动，全面系统的反应经济活动的过程和结果。（2）由于没项经济业务发生后，都要以相等的金额在相关的账户中进行登记，因此，可以对账户记录的结果进行试算平衡，以检查账户记录是否正确。3、一笔会计分录主要包括三个要素：会计科目（账户）、记账符号、金额第五章无第六章 1、会计账薄是指有一定格式帐页组成的，已通过审核的会计凭证为依据，全面，系统连续的记录各项经济业务的薄籍，简称账薄。2、设置和登记会计账薄的意义：（1）可以记载储存会计信息：（2）可以分类汇总会计信息；（3）可以检查校正会计信息：（4)可以编报输出会计信息。3、会计账薄与账户的关系：二者的关系是形成和内容的关系，账薄只是一文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10个外在形式账户才是它的真实内容。具体说明如下：（1）账户存在于账薄之中，账薄中的每一个账页就是账户的存在形式和载体，没有账薄，账户就无法存在；（2）账薄序时，分类的记载经济业务是在个别账户中完成的。4、现金日记账、银行存款日记账的格式有三栏式和多兰式两种。明细分类账的格式有四种：三栏式，多兰式，数量金额式和横线登记式，（称平行式）6、结账的方法；（1）对不需按月结计本期发生额的账户，每次记账以后，都要随时结出余额，每月最后一笔余额为月末余额。月末结账时，只需要在最后一笔经济业务事项记录之下通栏划单红线，不需要再结计一次余额。（2）现金银行存款日记账和需要按月结计发生额的收入，费用等明细账，每月结账时，要结出本月发生额和余额，在摘要栏内注明“本月合计”字样，并在下面通栏划单红划线，3）需要结计本年累计发生额的某些明细账户，每月结账时，应在“本月合计”行下结出自年出起至本月末的累计发生额，登记在月份发生额下面，在摘要栏内注明“本年累计”字样并在下面通栏划单红线。注意；12 月末的“本年累计”就是全年累计发生额，全年累计发生额下面划双红线，。（4）总账账户平时只能结出月末余额。年终结账时，将所有总账账户结出全年发生额和年末余额，在摘要栏内注明“本年合计字样”，并在合计数下通栏划双红线。（5）年度终了结账时，有余额的账户，要将余额结转下年，并在摘要栏注明“结转下年”字样，字下一年会计年度新建有关会计账户的第一行余额栏内填写上年结转的余额并在摘要栏内注明“上年结转”文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10字样，（注意此时不必填制会计凭证）7、错账的更正方法：通常有划线更正法，红字更正法和补充登记法等几种。8、三栏式明细账适用于只进行金额核算的账户：多兰式明细账一般适用于成本、费用累的明细核算，数量金额式账薄一般适用于具体实物形态的财产物资的明细核算。第七章无第八章1、企业银行存款日记账余额=银行对账单余额+银行收款企业未收款的账项+企业收款银行未收款的账项银行付款企业未付款的账项企业付款银行未付款的账项。第九章1、资产负债表的格式主要有账户式和报告式两种，我国采用的是账户式2、利润表的格式主要有多步式和单步式两种我国采用多步式。3、简述各期间财务会计报告编制的时间要求和基本内容：（1）月度财务会计报告应该与月份终了后的6 日内报出，至少应该包括资产负债表和利润表，（2）季度财务会计报告应该与季度终了后的15 日内报出，包括的内容与月度的基本相同。（3）半年度财务会计报告应该与中期结束后的60 日内报出，一般包括基本会计报表利润分配表等附表以及财务情况说明书。（4）年度财务会计报告应该于年度中了4 个月内报出，包括财务会计报告的全部内容。文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 HR1E9P1R3K4 ZK3M4T3O6N10文档编码:CA9B6U2A1Y1 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