财务基础知识要点整理概要.docx

财务基础知识要点整理概要.docx

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财务基础知识要点整理概要

财务初涉要点

目录

1、财务会计的特征.........................................................................................................................................................4

2、财务会计的基本特征.................................................................................................................................................4

3、财务报告目标.............................................................................................................................................................5

4、会计基本假设.............................................................................................................................................................5

5、权责发生制.................................................................................................................................................................5

6、收付实现制.................................................................................................................................................................6

7、会计信息质量要求.....................................................................................................................................................6

8、会计要素.....................................................................................................................................................................6

（1资产的定义.........................................................................................................................................................6

（2负债的定义.........................................................................................................................................................7

（3所有者权益.........................................................................................................................................................7

（3所有者权益的来源构成.....................................................................................................................................7

（4收入.....................................................................................................................................................................8

（5费用的定义.........................................................................................................................................................8

（6利润.....................................................................................................................................................................89、会计确认.....................................................................................................................................................................910、会计计量...................................................................................................................................................................911、会计科目...................................................................................................................................................................912、记账方法的种类.....................................................................................................................................................10

（1单式记账法............................................................................................................................................................10

（2复式记账法............................................................................................................................................................1013、借贷记账法要点.....................................................................................................................................................10

（1理论依据.........................................................................................................................................................10

（2记账符号............................................................................................................................................................1014、如何编制会计分录.................................................................................................................................................1115、常用科目.................................................................................................................................................................111“物资采购”账户...................................................................................................................................................11

2“原材料”账户.......................................................................................................................................................11

3库存商品...............................................................................................................................................................11

4产成品...................................................................................................................................................................11

5“应付账款”账户...................................................................................................................................................11

6“应付票据”账户...................................................................................................................................................12

7“应交税金”账户...............................................................................................................................................12

8生产成本...............................................................................................................................................................12

9制造费用...............................................................................................................................................................1210管理费用.............................................................................................................................................................1211财务费用.............................................................................................................................................................1212营业费用或销售费用.........................................................................................................................................1213“应收账款”账户.................................................................................................................................................1314“应付工资”账户.................................................................................................................................................1315“固定资产”账户.................................................................................................................................................1316“累计折旧”账户.............................................................................................................................................1317待摊费用.............................................................................................................................................................1318预提费用.............................................................................................................................................................1319“主营业务收入”帐户.........................................................................................................................................1320“主营业务成本”帐户.........................................................................................................................................1421“主营业务税金及附加”帐户.............................................................................................................................1422“应收帐款”帐户.................................................................................................................................................1423其他业务收入.....................................................................................................................................................1424其他业务支出.....................................................................................................................................................1425营业外收入.........................................................................................................................................................1426营业外支出.........................................................................................................................................................1427“本年利润”账户.............................................................................................................................................1428“利润分配”账户.............................................................................................................................................1529“盈余公积”账户.................................................................................................................................................1530“实收资本”账户:

................................................................................................................................................1631“应收票据”账户.................................................................................................................................................1616、常用业务.................................................................................................................................................................16

1、财务会计的特征

会计是国际通用的商业语言,会计的基本功能之一:

会计核算,即对企业发生的交易或事项进行确认、计量、记录和报告。

该过程可如图所示:

2、财务会计的基本特征

•财务会计是一个面向外部的信息系统。

•财务会计主要提供有关企业过去已发生和完成的微观信息。

•财务会计受到公认会计原则规范。

•财务会计有一套科学的会计处理方法和程序,财务数据之间形成了严密的勾稽关系。

3、财务报告目标

向财务报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息,反映企业管理层受托责任履行情况,有助于财务报告使用者做出经济决策。

4、会计基本假设

•会计基本假设是企业会计确认、计量和报告的前提,是对会计核算所处时间