2022年一级建造师会计基础与财务管理知识梳理 .pdf

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1、会计基础与财务管理第一部分会计基础财务会计的职能与核算方法职能核算监督记账算账报账合法性合理性有效性会计假设会计主体持续经营会计分期核算范围法人非法人年度中期货币计量核算原则客观可比相关及时权责发生制配比谨慎历史成本划分双支重要实质重于形式明晰纵向横向当期处理收付实现制现金流量收入成本费用当期同时确认发生与否发生了多少收益性资本性管理费销售费财务费固定资产无形资产一般修理不高估不低估重要事项次要事项充分披露简化处理负债=债权人权益所有者权益=投资人权益说明：1、资产、费用账户借方增加。2、如果有余额，余额在增加方。会计要素财务状况要素经营成果要素通过资产负债表通过利润表资产负债所有者权益收入费

2、用利润会计等式静态等式动态等式资产=负债+所有者权益收入费用=利润复式记账法借贷记账法会计等式为基础影响等式两边影响等式一边两边同时记增减等式一边记增减账户类型资产类费用类负债权益收入类利润类借方记增借方记增贷方记增贷方记增余额没有贷方记增余额没有借方余额贷方余额未弥补亏未分配利文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7

3、B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9

4、P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码

5、:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9

6、T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N

7、7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C

8、2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2

9、O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P13、收入-费用=0所以没有余额。4、利润余额借了钱就得弥补亏损，所以余额在借方。贷方余额是利润。5、有借必有贷是说账户的登记 方向借贷必相等是说账户的登记 余额6、通过 发生额 和余额试算，如果借贷金额相等，记录基本正确。资产的核算一、资产必须同时满足 3 个特征与 2 个条件，才能列入资产负债表：特征：过去交易或事项形成的 特征：企业 拥有或控制的所有权和控制权 特征：预期会给企业带来利益 条件：与该资源有关的经济利益很可能流入企业也是存货的 2 个条件 条件：该资源的成本或价值能

10、够可靠地计量。二、资产分类会计凭证原始凭证记账凭证证明发生完成情况外来凭证自制凭证一次凭证记账编制凭证汇总原始凭证累计凭证票开给哪个单位会计科目和金额原始凭证张数会计账簿按用途分按外表分序时账簿分类账簿备查账簿日记账明细账总帐辅助账簿订本式活页式卡片式文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:C

11、F3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T1

12、0C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7

13、HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J

14、10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6

15、 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5

16、Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1

17、文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1三、现金（工程经济中是狭义现金，即库存现金）1、广义现金包括库存现金、银行存款、其他符合现金定义的票证。2、使用范围（1）给个人的（2）结算起点 1000 元以下的。3、收支规定（1）当日送存不了，由开户行决定何时送存。（2）日常存放 3-5 天的数量，最高不超过15 天。4、内控制度（1）出纳管钱不管帐（2）企业需 减少库存现金 限额，也需要向开户行申请。？（3）不得坐支，支付现金从银行提取。（4）定期调换出纳人员四、银行存款1、开户管理2、银行结算方式银行汇票 1 个月，本票 2 个月3、同城的有支票 10

18、 天、本票；同城异地的有：2 种汇票；不可以挂失的是本票，可以转让的有支票、本票、商业汇票6 月 10 天先付款后到货的有：银行汇票开户管理基本账户一般账户临时账户专用账户开户许可制度可以取现金发工资奖金不可以取现金异地展销临时采购资产流动资产非流动资产现金银行存款应收预付款短期投资存货长期股权投资固定资产无形资产其他非流动资产其他货币资金超过一个营业期一个营业期内变现文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6

19、 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5

20、Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1

21、文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:C

22、F3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T1

23、0C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7

24、HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J

25、10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1结算方式同城异地同城异地无规定支票现出票人签发银行本票汇兑托收承付银行汇票商业汇票信用卡信用证10 日内现金支票转账支票普通支票银行签发2 个月可转让不予挂失可转让汇款人委托收款人委托验单付款必须商品交易银行签发1 月内先存款后签发出票人签发6 月 10 日内银行承兑汇票商业承兑汇票可转让单位卡个人卡由基本账户存10 万元以下交不支取现金中国银行开证国际结算钱货两清先款后货带现金不方便文档编码

26、:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9

27、T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N

28、7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C

29、2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2

30、O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7

31、B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9

32、P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P14、银行保函业务五、应收及预付款1、商业汇票贴现计算银行保函投标履约付款预付款借款对外承包工程应收预付款应收别人的欠款预付应收账款其他应收款预付账款待摊费用仅指商品劳务本不包括

33、职工欠款债务人利息长期债券存出保证金备用金应收赔罚款垫付职工款预付帐转入款计提坏账计提坏账应收票据商业汇票已支出低值易耗品大额印花税预付保险费文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 H

34、R6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J1

35、0K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6

36、ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z

37、4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文

38、档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF

39、3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P15 月 7 日贴现（年贴现

40、率10%）一张 4 月 7 日签发、期限为 90 天、面值 10 万元带息（票面载明利息为8%）的商业汇票，能贴现多少？到期值：10（1+8%）=10.8 万元贴现期：90-30=60 日贴现期利息：万元18.060360%108.10贴现所得：10.8 0.18=10.62 万元。六、短期投资1、企业为 临时获利的目的 而进行的投资，如股票、债券、基金。2、两个条件：（1）能够 公开交易 且有明确市价；（2）为剩余资金的存放形式，保持流动性和获利性。七、其他货币资金八、存货所有权归企业1、存货确认条件（即 资产的 2 个条件）（1）经济利益很可能流入企业（2）成本能可靠地计量2、存货的计量入

41、库前（不包括仓储费）所有合理必要的支出3、发货成本确定九、固定资产1、固定资产确认条件：同资产的确认条件其他货币资金在途货币资金银行汇票存款银行本票存款信用卡存款信用保证金存出投资款外埠存款采购专户只付不收付完结束账户支付差旅费现金发货成本个别计价法先进先出法加权平均法贵重少量商品先买的先出当月成本平均文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C

42、2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2

43、O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7

44、B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9

45、P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码

46、:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9

47、T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N

48、7 HR6C2J10K2O6 ZD7B5Z4T9P1文档编码:CF3F9T10C3N7 HR6C2J10K2O6 ZD7B5Z4T9P12、特征：（1）使用寿命是有限的（2）用于生产经营活动而不是为了出售。汽车，矿泉水山3、具体标准：（1）使用期超过一年的与生精有关的设备工器具；（2）非生精设备，单价 2000 元以上，同时并且使用超过2 年的也是固定资产。（3）土地 也是固定资产，但征地费不计入土地价值里。（4）土地使用权不是物质形态，因此不是固定资产，是无形资产。（5）商品房、奶牛不是固定资产。3、固定资产入账价值，即能用之前的所有花费。和存货差不多。4、固定资产取得方式：外购、自建、投资

49、者投入、非货币交易、债务重组。5、固定资产折旧：（1）土地不提折旧；（2）当月增加的当月不提，当月减少的固定资产当月照提，无形资产当月取得当月折旧。（3）提前报废的固定资产不补提折旧；（4）融资租出、经营租入的设备不是固定资产当然不提。6、折旧的方法：（1）平均年限法：每年的折旧额一样（2）工作量法：按工作量平均分摊折旧额（3）双倍余额递减法：比如折旧8 年，每年按说折81，现在每年折年初账面价值的82，折到最后 2 年平均分摊。（4）年数总和法：逐年递减的分数比如折旧 4 年，则第一年折旧额为43214，以后年43213、43212、43211。7、固定资产的修理是 维持原状，改扩建是 使性

50、能发生变化。8、固定资产大修理采用 预提或待摊 进行支出核算，属于 其他非流动资产。9、融资租赁固定资产：租赁期满能够取得所有权的，在租赁资产使用寿命（不是租赁期）内计提折旧；好理解，因为确认是自己的无法确定取得所有权的，在租赁期 与使用寿命 之间时间较短的期间内计提折旧。经营租赁租入的固定资产，直线法计入当期损益，不是。十、长期股权投资1、分类：分为股票投资和其他股权投资。2、核算：分为成本法、权益法。3、成本法：（1）投资企业能够控制被投资企业，如子公司。（2）投资公司对投资单位不具有共同控制重大影响，并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资4、权益法：投资企业对被投资