中級(jí)財(cái)務(wù)會(huì)計(jì)第01章財(cái)務(wù)會(huì)計(jì)基本理論

1、會(huì)計(jì)環(huán)境會(huì)計(jì)環(huán)境財(cái)務(wù)報(bào)財(cái)務(wù)報(bào)告目標(biāo)告目標(biāo)基本假設(shè)基本假設(shè)會(huì)計(jì)基礎(chǔ)會(huì)計(jì)基礎(chǔ)會(huì)計(jì)信息會(huì)計(jì)信息質(zhì)量要求質(zhì)量要求會(huì)計(jì)要素會(huì)計(jì)要素確認(rèn)與確認(rèn)與計(jì)量原則計(jì)量原則財(cái)務(wù)報(bào)告財(cái)務(wù)報(bào)告會(huì)計(jì)目標(biāo)會(huì)計(jì)目標(biāo)經(jīng)管責(zé)任學(xué)派經(jīng)管責(zé)任學(xué)派決策有用學(xué)派決策有用學(xué)派會(huì)計(jì)基本假設(shè)會(huì)計(jì)基本假設(shè) 會(huì)計(jì)基本假設(shè)是會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告的會(huì)計(jì)基本假設(shè)是會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告的前提，是對(duì)會(huì)計(jì)核算所處時(shí)間、空間環(huán)境等所前提，是對(duì)會(huì)計(jì)核算所處時(shí)間、空間環(huán)境等所作的合理設(shè)定。作的合理設(shè)定。 會(huì)計(jì)基本假設(shè)會(huì)計(jì)基本假設(shè)會(huì)計(jì)主體會(huì)計(jì)主體持續(xù)經(jīng)營(yíng)持續(xù)經(jīng)營(yíng)會(huì)計(jì)分期會(huì)計(jì)分期貨幣計(jì)量貨幣計(jì)量會(huì)計(jì)對(duì)象會(huì)計(jì)對(duì)象會(huì)計(jì)要素（財(cái)務(wù)報(bào)表要素）會(huì)計(jì)要素（財(cái)務(wù)報(bào)表要素）會(huì)計(jì)對(duì)象會(huì)計(jì)

2、對(duì)象（經(jīng)濟(jì)活動(dòng)）（經(jīng)濟(jì)活動(dòng)）會(huì)計(jì)要素會(huì)計(jì)要素反映財(cái)務(wù)狀況反映財(cái)務(wù)狀況會(huì)計(jì)要素會(huì)計(jì)要素反映經(jīng)營(yíng)成果反映經(jīng)營(yíng)成果資產(chǎn)資產(chǎn)所有者權(quán)益所有者權(quán)益收入收入費(fèi)費(fèi) 用用利利 潤(rùn)潤(rùn)負(fù)負(fù) 債債營(yíng)業(yè)營(yíng)業(yè)外收外收支凈支凈額額流流動(dòng)動(dòng)負(fù)負(fù)債債非非流流動(dòng)動(dòng)資資產(chǎn)產(chǎn)非非流流動(dòng)動(dòng)負(fù)負(fù)債債實(shí)實(shí)收收資資本本資資本本公公積積留留存存收收益益主主營(yíng)營(yíng)業(yè)業(yè)務(wù)務(wù)其其他他業(yè)業(yè)務(wù)務(wù)直直接接費(fèi)費(fèi)用用間間接接費(fèi)費(fèi)用用期期間間費(fèi)費(fèi)用用營(yíng)營(yíng)業(yè)業(yè)利利潤(rùn)潤(rùn)投投資資收收益益流流動(dòng)動(dòng)資資產(chǎn)產(chǎn)會(huì)計(jì)科目會(huì)計(jì)科目 計(jì)計(jì) 量量 屬屬 性性企業(yè)在對(duì)會(huì)計(jì)要素進(jìn)行計(jì)量時(shí)：企業(yè)在對(duì)會(huì)計(jì)要素進(jìn)行計(jì)量時(shí)：p一般應(yīng)當(dāng)采用一般應(yīng)當(dāng)采用歷史成本歷史成本；p采用采用重置成本重置成本、可變現(xiàn)凈值可變現(xiàn)凈值、現(xiàn)值現(xiàn)值、 公允價(jià)值公允價(jià)值計(jì)量的，應(yīng)當(dāng)保證所確定的計(jì)量的，應(yīng)當(dāng)保證所確定