《財(cái)務(wù)會(huì)計(jì)實(shí)務(wù)》課件總論

總論目錄01財(cái)務(wù)會(huì)計(jì)概述02會(huì)計(jì)基本假設(shè)03會(huì)計(jì)信息質(zhì)量要求05會(huì)計(jì)計(jì)量基礎(chǔ)及計(jì)量屬性04會(huì)計(jì)要素的確認(rèn)與計(jì)量目錄01財(cái)務(wù)會(huì)計(jì)概述02會(huì)計(jì)基礎(chǔ)假設(shè)03會(huì)計(jì)信息質(zhì)量要求04會(huì)計(jì)要素的確定與計(jì)量05會(huì)計(jì)計(jì)量基礎(chǔ)及計(jì)量屬性06收入的核算含義及特點(diǎn)財(cái)務(wù)會(huì)計(jì)是現(xiàn)代企業(yè)的一項(xiàng)重要的基礎(chǔ)性工作進(jìn)行全面系統(tǒng)的核算與監(jiān)督提供決策有用的信息。財(cái)務(wù)會(huì)計(jì)概述（1）財(cái)務(wù)會(huì)計(jì)的服務(wù)對(duì)象主要是企業(yè)外部（2）財(cái)務(wù)會(huì)計(jì)工作的重點(diǎn)是反映過去已經(jīng)發(fā)生或已經(jīng)完成的會(huì)計(jì)信息（3）財(cái)務(wù)會(huì)計(jì)必須遵守會(huì)計(jì)法規(guī)制度財(cái)務(wù)會(huì)計(jì)的特點(diǎn)0102決策有用觀受托責(zé)任觀財(cái)務(wù)會(huì)計(jì)的目標(biāo)目錄01財(cái)務(wù)會(huì)計(jì)概述02會(huì)計(jì)基礎(chǔ)假設(shè)03會(huì)計(jì)信息質(zhì)量要求04會(huì)計(jì)要素的確定與計(jì)量05會(huì)計(jì)計(jì)量基礎(chǔ)及計(jì)量屬性會(huì)計(jì)主體假設(shè)會(huì)計(jì)主體是指企業(yè)會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告的空間范圍。持續(xù)經(jīng)營(yíng)假設(shè)持續(xù)經(jīng)營(yíng)是指可以預(yù)見的將來，企業(yè)將會(huì)按當(dāng)前的規(guī)模和狀態(tài)繼續(xù)經(jīng)營(yíng)下去。會(huì)計(jì)分期假設(shè)會(huì)計(jì)分期是指將一個(gè)企業(yè)持續(xù)經(jīng)營(yíng)的生產(chǎn)經(jīng)營(yíng)活動(dòng)劃分為一個(gè)個(gè)持續(xù)的長(zhǎng)短相同的區(qū)間。貨幣計(jì)量假設(shè)貨幣計(jì)量是指會(huì)計(jì)主體在財(cái)務(wù)會(huì)計(jì)確認(rèn)、劑量和報(bào)告時(shí)以貨幣計(jì)量，反應(yīng)會(huì)計(jì)主體的生產(chǎn)經(jīng)營(yíng)活動(dòng)。q會(huì)計(jì)基礎(chǔ)假設(shè)目錄03會(huì)計(jì)信息質(zhì)量要求01財(cái)務(wù)會(huì)計(jì)概述04會(huì)計(jì)要素的確定與計(jì)量05會(huì)計(jì)計(jì)量基礎(chǔ)及計(jì)量屬性02會(huì)計(jì)基礎(chǔ)假設(shè)相關(guān)性可靠性實(shí)質(zhì)重于形式可理解性可比性一二三五四會(huì)計(jì)信息質(zhì)量要求重要性謹(jǐn)慎性及時(shí)性會(huì)計(jì)信息質(zhì)量要求六七八目錄04會(huì)計(jì)要素的確認(rèn)與計(jì)量05會(huì)計(jì)計(jì)量基礎(chǔ)及計(jì)量屬性02會(huì)計(jì)基礎(chǔ)假設(shè)

01財(cái)務(wù)會(huì)計(jì)論述03會(huì)計(jì)信息質(zhì)量要求資產(chǎn)預(yù)期會(huì)給企業(yè)帶來經(jīng)濟(jì)利益資產(chǎn)應(yīng)為企業(yè)擁有或者控制的資源資產(chǎn)是由過去的交易或者事項(xiàng)形成的資產(chǎn)的特征STEP01STEP02STEP03負(fù)值是企業(yè)承擔(dān)的現(xiàn)時(shí)義務(wù)負(fù)債是由企業(yè)過去的交易或者事項(xiàng)形成的負(fù)債預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)負(fù)債的特征010203收入是企業(yè)在日常生活中形成的收入是與所有者投入資本無關(guān)的經(jīng)濟(jì)利益的總流入收入會(huì)導(dǎo)致所有者權(quán)益的增加收入的特征費(fèi)用的特征一二三01一費(fèi)用是企業(yè)在日常生活中形成的02二費(fèi)用會(huì)導(dǎo)致所有者權(quán)益的減少03三費(fèi)用是與向所有者分配利潤(rùn)無關(guān)的經(jīng)濟(jì)利益的總流出目錄02會(huì)計(jì)基礎(chǔ)假設(shè)

01財(cái)務(wù)會(huì)計(jì)論述03會(huì)計(jì)信息質(zhì)量要求

04會(huì)計(jì)要素的確認(rèn)與