基礎會計 第二版陳國輝 遲旭升 主編 東北財經(jīng)大學出版社配套教學各知識點視頻網(wǎng)址匯總 講課老師 陳國輝基礎會計教學視頻1 總論：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94b94-70ae&objectId=oid:ff808081-217cb8a3-0121-7cb94b94-70af基礎會計教學視頻2 會計與社會環(huán)境之間的關(guān)系：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94be5-711a&objectId=oid:ff808081-217cb8a3-0121-7cb94be5-711b基礎會計教學視頻3 會計的含義及有關(guān)觀點：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94e3c-7345&objectId=oid:ff808081-217cb8a3-0121-7cb94e3c-7346基礎會計教學視頻4 會計對象的含義及基本內(nèi)容（結(jié)合制造業(yè)企業(yè)）：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94d58-726d&objectId=oid:ff808081-217cb8a3-0121-7cb94d58-726e基礎會計教學視頻5 會計目標的含義：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94be7-711f&objectId=oid:ff808081-217cb8a3-0121-7cb94be7-7120基礎會計教學視頻6 會計假設的含義及組成：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94b96-70b3&objectId=oid:ff808081-217cb8a3-0121-7cb94b96-70b4基礎會計教學視頻7 會計信息質(zhì)量要求的含義及四條原則：/resource/details?uuid=ff808081-217cb8a3-0121-7cb949f8-6f17&objectId=oid:ff808081-217cb8a3-0121-7cb949f8-6f18基礎會計教學視頻8 會計信息質(zhì)量要求的內(nèi)容及另四條原則：/resource/details?uuid=ff808081-217cb8a3-0121-7cb949fa-6f1c&objectId=oid:ff808081-217cb8a3-0121-7cb949fa-6f1d基礎會計教學視頻9 會計的任務與方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94e16-7304&objectId=oid:ff808081-217cb8a3-0121-7cb94e16-7305基礎會計教學視頻10 會計要素的含義及具體內(nèi)容之資產(chǎn)：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94d3a-723a&objectId=oid:ff808081-217cb8a3-0121-7cb94d3a-723b基礎會計教學視頻11 會計要素的組成內(nèi)容之負債與所有者權(quán)益：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94b97-70b8&objectId=oid:ff808081-217cb8a3-0121-7cb94b97-70b9基礎會計教學視頻12 會計要素的組成之收入與費用：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94be9-7124&objectId=oid:ff808081-217cb8a3-0121-7cb94be9-7125基礎會計教學視頻13 會計要素的組成之利潤：/resource/details?uuid=ff808081-217cb8a3-0121-7cb949fc-6f21&objectId=oid:ff808081-217cb8a3-0121-7cb949fc-6f22基礎會計教學視頻14 會計等式（靜態(tài)）：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94e17-7309&objectId=oid:ff808081-217cb8a3-0121-7cb94e17-730a基礎會計教學視頻15 會計等式（動態(tài)及綜合）：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94d3c-723f&objectId=oid:ff808081-217cb8a3-0121-7cb94d3c-7240基礎會計教學視頻16 經(jīng)濟業(yè)務的類型及對會計等式的影響：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94d5a-7272&objectId=oid:ff808081-217cb8a3-0121-7cb94d5a-7273基礎會計教學視頻17 會計科目的含義設置會計科目的原則及級次：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94e19-730e&objectId=oid:ff808081-217cb8a3-0121-7cb94e19-730f基礎會計教學視頻18 會計賬戶的含義結(jié)構(gòu)基本指標設置的基本方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94e3e-734a&objectId=oid:ff808081-217cb8a3-0121-7cb94e3e-734b基礎會計教學視頻19 復式記賬的含義理論依據(jù)及作用 分析評價單式記賬法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94d5b-7277&objectId=oid:ff808081-217cb8a3-0121-7cb94d5b-7278基礎會計教學視頻20 借貸記賬法的含義及記賬符號：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94e1b-7313&objectId=oid:ff808081-217cb8a3-0121-7cb94e1b-7314基礎會計教學視頻21 借貸記賬法的賬戶結(jié)構(gòu)（單一性質(zhì)及雙重性質(zhì)）：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94d3d-7244&objectId=oid:ff808081-217cb8a3-0121-7cb94d3d-7245基礎會計教學視頻22 借貸記賬法的記賬規(guī)則的含義基本內(nèi)容及應用舉例：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94beb-7129&objectId=oid:ff808081-217cb8a3-0121-7cb94beb-712a基礎會計教學視頻23 借貸記賬法的分錄編制：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94e40-734f&objectId=oid:ff808081-217cb8a3-0121-7cb94e40-7350基礎會計教學視頻24 借貸記賬法的試算平衡：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94bec-712e&objectId=oid:ff808081-217cb8a3-0121-7cb94bec-712f基礎會計教學視頻25 賬戶的平行登記（總分類賬戶及明細分類賬戶）：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94d3f-7249&objectId=oid:ff808081-217cb8a3-0121-7cb94d3f-724a基礎會計教學視頻26 會計憑證的含義作用及種類：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94d5d-727c&objectId=oid:ff808081-217cb8a3-0121-7cb94d5d-727d基礎會計教學視頻27 會計憑證中原始憑證的內(nèi)容 填制的基本方法要求及審核要求：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94e41-7354&objectId=oid:ff808081-217cb8a3-0121-7cb94e41-7355基礎會計教學視頻28 記賬憑證的填制及審核 基本組成內(nèi)容 會計憑證的傳遞及保管：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94bee-7133&objectId=oid:ff808081-217cb8a3-0121-7cb94bee-7134基礎會計教學視頻29 賬簿的含義內(nèi)容及設置賬簿的意義：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94b99-70bd&objectId=oid:ff808081-217cb8a3-0121-7cb94b99-70be基礎會計教學視頻30 賬簿的設置原則及種類：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94b9b-70c2&objectId=oid:ff808081-217cb8a3-0121-7cb94b9b-70c3基礎會計教學視頻31 各種賬簿的格式及登記方法 序時賬簿的格式及登記方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94d5f-7281&objectId=oid:ff808081-217cb8a3-0121-7cb94d5f-7282基礎會計教學視頻32 分類賬簿的格式及登記方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94bf0-7138&objectId=oid:ff808081-217cb8a3-0121-7cb94bf0-7139基礎會計教學視頻33 賬簿的登記規(guī)則的含義及內(nèi)容：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94d41-724e&objectId=oid:ff808081-217cb8a3-0121-7cb94d41-724f基礎會計教學視頻34 錯帳的更正方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94e43-7359&objectId=oid:ff808081-217cb8a3-0121-7cb94e43-735a基礎會計教學視頻35 結(jié)賬的含義內(nèi)容及基本方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94d61-7286&objectId=oid:ff808081-217cb8a3-0121-7cb94d61-7287基礎會計教學視頻36 對賬的含義基本內(nèi)容方法及目的：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94e1c-7318&objectId=oid:ff808081-217cb8a3-0121-7cb94e1c-7319基礎會計教學視頻37 錯帳的原因與查找方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb949fd-6f26&objectId=oid:ff808081-217cb8a3-0121-7cb949fd-6f27基礎會計教學視頻38 會計賬簿的更換與保管：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94d43-7253&objectId=oid:ff808081-217cb8a3-0121-7cb94d43-7254基礎會計教學視頻39 制造業(yè)企業(yè)主要經(jīng)濟業(yè)務的內(nèi)容 制造業(yè)企業(yè)的性質(zhì)主要經(jīng)濟業(yè)務：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94bf1-713d&objectId=oid:ff808081-217cb8a3-0121-7cb94bf1-713e基礎會計教學視頻40 企業(yè)會計處理基礎的內(nèi)容 會計處理基礎的基本含義：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94efa-73f1&objectId=oid:ff808081-217cb8a3-0121-7cb94efa-73f2基礎會計教學視頻41 企業(yè)所使用的權(quán)責發(fā)生制的含義及應用 與收付實現(xiàn)制比較：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94d44-7258&objectId=oid:ff808081-217cb8a3-0121-7cb94d44-7259基礎會計教學視頻42 權(quán)責發(fā)生制下期末會計賬項的調(diào)整的含義基本內(nèi)容調(diào)整類型及基本方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94bf3-7142&objectId=oid:ff808081-217cb8a3-0121-7cb94bf3-7143基礎會計教學視頻43 企業(yè)在資金籌集階段實收資本的含義內(nèi)容及具體核算方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb949ff-6f2b&objectId=oid:ff808081-217cb8a3-0121-7cb949ff-6f2c基礎會計教學視頻44 負債的含義核算內(nèi)容及具體核算方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94bf5-7147&objectId=oid:ff808081-217cb8a3-0121-7cb94bf5-7148基礎會計教學視頻45 研究企業(yè)材料采購業(yè)務：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94e1e-731d&objectId=oid:ff808081-217cb8a3-0121-7cb94e1e-731e基礎會計教學視頻46 材料采購按計劃成本法 計劃成本法的含義：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94e20-7322&objectId=oid:ff808081-217cb8a3-0121-7cb94e20-7323基礎會計教學視頻47 企業(yè)的固定資產(chǎn)購置業(yè)務的核算：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94f37-741d&objectId=oid:ff808081-217cb8a3-0121-7cb94f37-741e基礎會計教學視頻48 研究發(fā)生的生產(chǎn)費用的含義及生產(chǎn)成本的含義 生產(chǎn)費用計入生產(chǎn)成本的基本程序及方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94f28-740f&objectId=oid:ff808081-217cb8a3-0121-7cb94f28-7410基礎會計教學視頻49 講述企業(yè)發(fā)生的生產(chǎn)費用在會計上如何進行核算：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94efc-73f6&objectId=oid:ff808081-217cb8a3-0121-7cb94efc-73f7基礎會計教學視頻50 研究生產(chǎn)費用中直接人工費用的含義及歸集方法 分配及核算：/resource/details?uuid=ff808081-217cb8a3-0121-7cb92e64-5672&objectId=oid:ff808081-217cb8a3-0121-7cb92e64-5673基礎會計教學視頻51 制造費用的含義歸集與分配及核算方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb9430e-6827&objectId=oid:ff808081-217cb8a3-0121-7cb9430e-6828基礎會計教學視頻52 介紹完工產(chǎn)品的成本結(jié)轉(zhuǎn)的含義及核算方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb942d6-67e6&objectId=oid:ff808081-217cb8a3-0121-7cb942d6-67e7基礎會計教學視頻53 企業(yè)的主營業(yè)務收入的含義 商品銷售收入的確認條件及主營業(yè)務收入的具體核算方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94381-6905&objectId=oid:ff808081-217cb8a3-0121-7cb94381-6906基礎會計教學視頻54 制造業(yè)企業(yè)在產(chǎn)品銷售過程中的銷售費用營業(yè)稅金及附加 會計核算方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94337-686c&objectId=oid:ff808081-217cb8a3-0121-7cb94337-686d基礎會計教學視頻55 主營業(yè)務成本結(jié)轉(zhuǎn)的含義及具體核算方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb942ae-67a9&objectId=oid:ff808081-217cb8a3-0121-7cb942ae-67aa基礎會計教學視頻56 介紹企業(yè)發(fā)生的其他業(yè)務收支 投資收益的含義 及具體核算方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb942b1-67ae&objectId=oid:ff808081-217cb8a3-0121-7cb942b1-67af基礎會計教學視頻57 研究期間費用的含義 內(nèi)容 及具體核算方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94310-682c&objectId=oid:ff808081-217cb8a3-0121-7cb94310-682d基礎會計教學視頻58 介紹營業(yè)外收支及所得稅的含義 及所得稅的計算方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb942d8-67eb&objectId=oid:ff808081-217cb8a3-0121-7cb942d8-67ec基礎會計教學視頻59 利潤指標的計算方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94338-6871&objectId=oid:ff808081-217cb8a3-0121-7cb94338-6872基礎會計教學視頻60 介紹利潤形成的含義及核算方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb9433a-6876&objectId=oid:ff808081-217cb8a3-0121-7cb9433a-6877基礎會計教學視頻61 利潤分配的含義 程序和核算方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94312-6831&objectId=oid:ff808081-217cb8a3-0121-7cb94312-6832基礎會計教學視頻62 成本計算的含義 成本的含義 成本計算的作用：/resource/details?uuid=ff808081-217cb8a3-0121-7cb943a6-6951&objectId=oid:ff808081-217cb8a3-0121-7cb943a6-6952基礎會計教學視頻63 成本計算的意義要求與原理：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94317-6836&objectId=oid:ff808081-217cb8a3-0121-7cb94317-6837基礎會計教學視頻64 成本計算的一般程序的含義及內(nèi)容：/resource/details?uuid=ff808081-217cb8a3-0121-7cb942b2-67b3&objectId=oid:ff808081-217cb8a3-0121-7cb942b2-67b4基礎會計教學視頻65 材料采購成本的計算：/resource/details?uuid=ff808081-217cb8a3-0121-7cb9433c-687b&objectId=oid:ff808081-217cb8a3-0121-7cb9433c-687c基礎會計教學視頻66 完工產(chǎn)品成本的基本計算方法及記錄成本的方法 計算舉例：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94318-683b&objectId=oid:ff808081-217cb8a3-0121-7cb94318-683c基礎會計教學視頻67 主營業(yè)務成本的含義 計算方法 及進行計算的舉例：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94383-690a&objectId=oid:ff808081-217cb8a3-0121-7cb94383-690b基礎會計教學視頻68 財產(chǎn)清查的含義 意義種類 及準備工作：/resource/details?uuid=ff808081-217cb8a3-0121-7cb942d9-67f0&objectId=oid:ff808081-217cb8a3-0121-7cb942d9-67f1基礎會計教學視頻69 存貨盤存制度：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94384-690f&objectId=oid:ff808081-217cb8a3-0121-7cb94384-6910基礎會計教學視頻70 存貨盤存制度 實地盤存制度：/resource/details?uuid=ff808081-217cb8a3-0121-7cb942b4-67b8&objectId=oid:ff808081-217cb8a3-0121-7cb942b4-67b9基礎會計教學視頻71 貨幣資金的清查方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94386-6914&objectId=oid:ff808081-217cb8a3-0121-7cb94386-6915基礎會計教學視頻72 實物資產(chǎn)與往來款項的清查方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb9431a-6840&objectId=oid:ff808081-217cb8a3-0121-7cb9431a-6841基礎會計教學視頻73 財產(chǎn)清查結(jié)果的含義及處理原則：/resource/details?uuid=ff808081-217cb8a3-0121-7cb943a8-6956&objectId=oid:ff808081-217cb8a3-0121-7cb943a8-6957基礎會計教學視頻74 庫存現(xiàn)金清查結(jié)果的賬務處理財產(chǎn)清查結(jié)果的處理方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb942b6-67bd&objectId=oid:ff808081-217cb8a3-0121-7cb942b6-67be基礎會計教學視頻75 存貨與固定資產(chǎn)清查結(jié)果的賬務處理：/resource/details?uuid=ff808081-217cb8a3-0121-7cb942b7-67c2&objectId=oid:ff808081-217cb8a3-0121-7cb942b7-67c3基礎會計教學視頻76 應收賬款及應付賬款清查結(jié)果的賬務處理：/resource/details?uuid=ff808081-217cb8a3-0121-7cb9435c-68c8&objectId=oid:ff808081-217cb8a3-0121-7cb9435c-68c9基礎會計教學視頻77 財務會計報告的含義及其組成內(nèi)容：/resource/details?uuid=ff808081-217cb8a3-0121-7cb942b9-67c7&objectId=oid:ff808081-217cb8a3-0121-7cb942b9-67c8基礎會計教學視頻78 財務會計報告的作用及編制要求：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94388-6919&objectId=oid:ff808081-217cb8a3-0121-7cb94388-691a基礎會計教學視頻79 資產(chǎn)負債表的含義及作用：/resource/details?uuid=ff808081-217cb8a3-0121-7cb942db-67f5&objectId=oid:ff808081-217cb8a3-0121-7cb942db-67f6基礎會計教學視頻80 資產(chǎn)負債表的結(jié)構(gòu)內(nèi)容及編輯填制方法：/resource/details?uuid=ff808081-217cb8a3-0121-7cb942bb-67cc&objectId=oid:ff808081-217cb8a3-0121-7cb942bb-67cd基礎會計教學視頻81 利潤表的含義與作用 設計利潤表的理論依據(jù)：/resource/details?uuid=ff808081-217cb8a3-0121-7cb94389-691e&objectId=oid:ff808081-217cb8a3-0121-7cb9438a-691f基礎會計教學視頻82 利潤表的結(jié)構(gòu)內(nèi)容及編制方法：http:/www.ji