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《会计学》专升本考试大纲.pdf

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1、1 会计学专升本考试大纲第一章总论一、学习目的和要求通过本章学习，了解会计的产生和发展以及会计的一些基本概念。理解会计假设与会计核算的基础。掌握会计信息质量的要求、会计对象和会计要素。二、学习内容第一节会计的产生和发展一、会计的产生二、会计的发展三、会计的概念和职能四、财务报告的目标五、会计法规第二节会计基本假设和会计核算基础一、会计基本假设1会计主体2持续经营3会计分期4货币计量二、会计核算基础权责发生制第三节会计信息质量的要求一、可靠性二、相关性三、可理解性四、可比性2 五、实质重于形式六、重要性七、谨慎性八、及时性第四节会计对象和会计要素一、会计对象二、会计要素第二章会计核算方法一、学习

2、目的和要求通过本章学习，掌握复式记账的基本概念、借贷记账法下账户的基本结构；掌握会计凭证、账簿的概念、种类及运用；掌握错账的更正方法。了解账务处理程序。二、学习内容第一节记账方法一、会计核算方法二、会计科目与账户三、复式记账第二节会计凭证一、会计凭证的含义和种类二、会计凭证的填制和审核第三节会计账簿一、账簿的意义和种类二、日记账的设置和登记方法文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文

3、档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG

4、3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L

5、9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ

6、10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P1

7、0X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6

8、ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A

9、9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P43 三、分类账的设置和登记方法四、登记账簿的规则五、对账和结账第四节财务报告一、编制财务会计报告的意义二、会计报表的种类二、财务报告的列报要求第五节账务处理程序一、账务处理程序的意义和种类二、记账凭证账务处理程序三、科目汇总表账务处理程序四、汇总记账凭证账务处理程序第三章货币资金一、学习目的和要求通过本章学习，了解现金管理制度和银行结算方式。掌握现金、银行存款和其他货币资金的核算方法。二、学习内容第一节库存现金一、库存

10、现金管理的有关规定二、库存现金的核算第二节银行存款一、银行结算方式的种类文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3

11、L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 H

12、J10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P

13、10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6

14、 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9

15、A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4

16、文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P44 二、银行存款的核算第三节其他货币资金一、外埠存款的核算二、银行汇票存款的核算三、银行本票存款

17、的核算四、信用卡存款的核算五、信用证保证金存款的核算六、存出投资款的核算第四章应收款项一、学习目的和要求通过本章学习，了解应收款项的有关内容。理解应收票据的概念、种类及应收账款的确认。掌握应收票据、应收账款、其他应收款项的核算方法及应收款项的期末计量。二、学习内容第一节应收票据一、应收票据的种类与计价二、应收票据的核算第二节应收账款一、应收账款的确认和计价二、应收账款的核算第三节其他应收款项一、预付账款的核算二、其他应收款的核算文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4

18、文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:C

19、G3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3

20、L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 H

21、J10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P

22、10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6

23、 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9

24、A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P45 第四节应收款项的期末计量一、坏账损失的确认二、坏账损失的核算第五章存货一、学习目的和要求通过本章学习，理解存货的概念和确认条件。理解存货的计价方法。掌握材料按实际成本核算和按计划成本核算的方法；掌握周转材料、库存商品的核算方法；掌握存货清查的核算及期末计量。二、学习内容第一节存货的分类和计量一、存货的概念及确认条件二、存货的分类三

25、、存货的计量第二节原材料一、原材料的核算内容(一)材料按实际成本计价的核算(二)材料按计划成本计价的核算第三节周转材料一、周转材料的内容二、周转材料的核算第四节库存商品文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:C

26、G3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3

27、L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 H

28、J10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P

29、10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6

30、 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9

31、A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4

32、6 一、工业企业库存商品的核算二、商品流通企业库存商品的核算第五节存货清查一、存货的清查二、存货的期末计量第六章投资一、学习目的和要求通过本章学习，了解对外投资包含的内容及理解它们的含义。掌握交易性金融资产、持有至到期投资、可供出售金融资产和长期股权投资的核算方法。二、学习内容第一节交易性金融资产一、交易性金融资产的概念二、交易性金融资产成本的确定三、交易性金融资产的核算第二节持有至到期投资一、持有至到期投资的概念二、持有至到期投资成本的确定三、持有至到期投资的核算四、持有至到期投资的期末计价第三节可供出售金融资产一、可供出售金融资产的概念二、可供出售金融资产成本的确定文档编码:CG3L4K3

33、L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 H

34、J10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P

35、10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6

36、 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9

37、A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4

38、文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:C

39、G3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P47 三、可供出售金融资产的核算第四节长期股权投资一、长期股权投资成本的确定二、长期股权投资的核算第七章固定资产一、学习目的和要求通过本章学习，理解固定资产的概念、分类和计量。掌握固定资产取得、

40、折旧和处置的核算方法。理解固定资产的后续支出和租赁的核算方法。二、学习内容第一节固定资产的分类和计量一、固定资产的概念及确认条件二、固定资产的分类三、固定资产的计量第二节固定资产的取得一、购入固定资产的核算二、自建固定资产的核算三、投资转入固定资产的核算四、接受捐赠固定资产的核算五、融资租入的固定资产的核算六、盘盈固定资产的核算第三节固定资产的折旧一、影响固定资产折旧的基本因素文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10

41、X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 Z

42、V8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9

43、S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档

44、编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3

45、L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9

46、U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ1

47、0I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P48 二、固定资产折旧范围三、固定资产折旧方法四、固定资产折旧的核算第四节固定资产的租赁一、经营租赁固定资产的核算二、融资租赁固定资产的核算第五节固定资产的后续支出一、费用化的后续支出二、资本化的后续支出第六节固定资产的处置一、出售、报废、毁损固定资产的核算二、投资转出固定资产的核算三、捐赠转出固定资产的核算第七节固定资产的清查与期末计量一、固定资产清查的核算二、固定资产期末计量第八章无

48、形资产和其他资产一、学习目的和要求通过本章学习，理解无形资产的定义及确认条件。掌握无形资产的取得、摊销及转让的核算。二、学习内容文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10

49、X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 Z

50、V8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9S2P4文档编码:CG3L4K3L9U8 HJ10I4P10X6Y6 ZV8F9A9

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