更多資料下載會計學堂官網(wǎng)會計學堂,是深圳快學教育發(fā)展有限公司旗下的在線培訓平臺。成立于2011年，擁有500余人的優(yōu)秀師資團隊，是國內領先的會計實操培訓機構。位于深圳南山科技園，是一家以技術和產品驅動的創(chuàng)新性培訓機構，在線學員超過200萬人次。2015年3月，公司獲得知名風險投資公司1000萬的A輪融資；12月，會計學堂被騰訊教育評選為在線會計實操培訓的第一品牌。獲得騰訊課堂“2013、2014年度最佳會計培訓機構”榮譽。平臺介紹：教學特色：會計學堂脫離了純理論方式，堅持學會就可以上崗的教學理念，所有講課老師都是第一線的財務經(jīng)理、財務總監(jiān)。會計學堂拒絕大學理論派，以實操為主導。全真全套帳實操系統(tǒng)：會計學堂斥資300萬打造的真賬實操系統(tǒng)，是唯一一家采用金蝶K3及用友T3結合企業(yè)真實業(yè)務單據(jù)實操的培訓機構。學習的內容就是實際工作上崗的內容，學員在動手實操中輕松學會。隨時更新的課程：實時更新的課程，會計學堂所有課程均采用最新會準則和政策更新，每個月都會更新課程內容，讓學員的學習不會落伍會計專業(yè)詞匯英語翻譯政治風險politicalrisk再開票中心re-invoicingcenter現(xiàn)代管理會計專門方法specialmethodsofmodernmanagementaccounting現(xiàn)代管理會計modernmanagementaccounting提前與延期支付LeadsandLags特許權使用管理費feesandroyalties跨國資本成本的計算thecostofcapitalforforeigninvestments跨國運轉資本會計multinationalworkingcapitalmanagement跨國經(jīng)營企業(yè)業(yè)績評價multinationalperformanceevaluation■叩ITIVMgBM 更多資料下載會計學堂官網(wǎng)經(jīng)濟風險管理managingeconomicexposure交易風險管理managingtransactionexposure換算風險管理managingtranslationexposure國際投資決策會計foreignprojectappraisal國際投資決策會計foreignprojectappraisal國際存貨管理internationalinventorymanagement股利轉移dividendremittances公司內部貸款inter-companyloans凍結資金轉移repatriatingblockedfunds凍結資金保值maintainingthevalueofblockedfunds調整后的凈現(xiàn)值adjustednetpresentvalue配比原則matching旅游、飲食服務企業(yè)會計accountingoftourismandservice施工企業(yè)會計accountingofconstructionenterprises民航運輸企業(yè)會計accountingofcivilaviationtransportationenterprises企業(yè)會計businessaccounting商品流通企業(yè)會計accountingofcommercialenterprises權責發(fā)生制原則accrualbasis農業(yè)會計accountingofagriculturalenterprises實現(xiàn)原則Urealizationprinciple歷史成本原則Uprincipleofhistoricalcost夕卜商投資企業(yè)會計accountingofenterpriseswithforeigninvestment通用報表all-purposefinancialstatements鐵路運輸企業(yè)會計accountingofrailwaytransportationenterprises所有者權益ownersequity所有者權益ownersequity實質量于形式substanceoverform修正性慣例principleofexceptions■叩ITIVMgBM 更多資料下載會計學堂官網(wǎng)信息系統(tǒng)論informationsystemperspective相關性原則relevance微觀會計micro-accounting客觀性原則objectivity可比性原則comparability謹慎性原則prudence金融企業(yè)會計accountingoffinancialinstitutions交通運輸企業(yè)會計accountingofcommunicationandtransportationenterprises建設單位會計accountingofconstructionunits記賬本位幣recordingcurrency計量屬性measurementattributes及時性原則timeliness貨幣計量monetarymeasurement會計準則Uaccountingstandards會計主體accountingentity會計職業(yè)道德accountingprofessionalethics會計職能functionsofaccounting會計預測accountingforecasting會計要素accountingelements會計研究accountingresearch會計學科體系accountingsciencesystem會計學accounting會計信息accountinginformation會計任務targetsofaccountingactivities會計人員accountingpersonnel會計確認accountingrecognition會計目標accountingobjective會計理論結構theoreticalstructureofaccounting■叩ITIVMgBM 更多資料下載會計學堂官網(wǎng)會計理論accountingtheory會計控制accountingcontrol會計決策accountingdecisionmaking會計監(jiān)督accountingsupervision會計假設accountingassumption會計記錄accountingrecords會計計量accountingmeasurement會計機構accountingdepartment會計環(huán)境accountingenvironment會計核算financialaccounting會計管理體制systemofaccountingadministration會計分期accountingperiods會計對象accountingobject會計等式accountingequation會計本質natureofaccounting會計報表accountingstatements宏觀會計macro-accounting會計accounting匯總報表combinationstatements劃分資本性支出與收益性支出原則distinguishmentbetweencapitalexpenditureandrevenueexpenditure合并報表consolidatedfinancialstatements管理活動論managementactivitiesperspective管理會計managementaccounting管理工具論managementtoolperspective股份制企業(yè)會計accountingofstockcompanies公認會計原則Ugenerallyacceptedaccountingprinciple,GAAP公共會計publicaccounting工業(yè)會計accountingofindustrialenterprises■叩ITIVMgBM 更多資料下載會計學堂官網(wǎng)個別報表individualstatements高新技術企業(yè)會計accountingofhightechnologyenterprises負債liability費用expense反饋價值feedbackvalue對夕卜經(jīng)濟合作企業(yè)會計accountingofforeigneconomiccooperationenterprises對夕卜報表externalstatements對內報表internalstatements一致性原則consistency藝術論artperspective房地產開發(fā)企業(yè)會計accountingofrealestateenterprises郵電通信企業(yè)會計accountingofpostandtelecommunicationenterprises預測價值forecastvalue真實與公允trueandfairview持續(xù)經(jīng)營goingconcern成本報表coststatement財務會計原則Ufinancialaccountingprinciples財務會計概念框架financialaccountingconceptualframework財務會計financialaccounting政府及非營利組織會計governmentalandnon-profitorganizationaccounting重要性原則materiality專用報表specialpurposefinancialstatements資產assets資金funds資金運動fundsmovement財務報告financialreport財務報表要素elementsoffinancialstatements■叩ITIVMgBM 更多資料下載會計學堂官網(wǎng)財務報表financialstatements幣值穩(wěn)定假設constant-dollarassumption保險企業(yè)會計accountingofinsurancecompanies收入的確認recognitionofrevenue公司債券發(fā)行價格corporatebondissuingprice固定資產折舊depreciationoffixedassets可轉換債券convertiblebonds公司債券利息攤銷力口速折舊法accelerateddepreciationmethods營業(yè)外收支凈額公司債券利率interestrateondebenture應收賬款出借assignmentofaccountsreceivable無擔保債券debenturebonds后進先出法last-in,first-out,LIFO其他貨幣資金應付票據(jù)貼現(xiàn)discountonnotespayable先進先出去first-in,first-out縮寫FIFO在發(fā)建工程constructionsinprocess固定資產更換與改良improvementsandreplacementsoffixedassets實地盤存制periodicinventorysystem收益總括觀點all-inclusiveconceptofincome損益表法可變現(xiàn)凈值法netrealizablevalue應付福利費基本業(yè)務利潤固定資產擴建additionsoffixedassets應收賬款出售saleorfactoringofaccountsreceivable或有負債contingentliability銷貨退回與折讓salesreturnsandallowances■叩ITIVMgBM 更多資料下載會計學堂官網(wǎng)零售價格法retailmethod現(xiàn)金折扣cashdiscount特定履行法其他業(yè)務利潤公司債券bondspayable銷售法salemethod應付票據(jù)notespayable認股權stockrights固定資產修理repairsandmaintenanceoffixedassets有擔保債券mortgagebonds銷售費用sellingexpenses應付股利dividendspayable應收票據(jù)notesreceivable無形資產intangibleassets收款法collectionmethod所得稅incometax流動負債currentliabilities生產法productionmethod計劃成本核算廢棄和生置法retirementandreplacementmethod盤存法inventorymethod流動資產currentassets購貨折扣purchasesdiscounts商譽goodwill應收賬款accountsreceivable投資收益investmentincome營業(yè)利潤operatingincome預提費用股本capitalstock■叩ITIVMgBM 更多資料下載會計學堂官網(wǎng)公司債券償還redemptionofbonds壞賬baddebts固定資產重估價revaluationsoffixedassets銀行存款cashinbank固定資產fixedassets利潤總額利益分配profitdistribution應計費用accruedexpense商標權trademarksandtradenames全部履行法凈利潤netincome應付利潤profitpayable未分配利潤收益?zhèn)痠ncomebonds貨幣資金利息資本化capitalizationofinterests公益金工程物資預付賬款advancetosupplier其他應收款otherreceivables現(xiàn)金cash預收賬款公司債券發(fā)行corporatebondfloatation應付工資wagespayable實收資本paid-incapital盈余公積surplusreserves管理費用土地使用權股利dividend■叩ITIVMgBM 更多資料下載會計學堂官網(wǎng)應交稅金taxespayable負商譽negativegoodwill費用的確認recognitionofexpense短期投資temporaryinvestment短期借款short-termloans遞延資產deferredcharges低值易耗品當期經(jīng)營觀點currentoperatingconceptofincome待攤費用待核銷基建支出［舊］待處理流動資產損失待處理固定資產損失存貨銷售的影響effectsofinventoryerrors折舊［舊］折舊方法depreciationmethod折舊率depreciationrate支出payment直線法straight-line職工福利基金welfarefund專項撥款【舊】專利權patents住房基金housingfund重置成本法replacementcosting專項物資［舊］專項資產【舊】專有技術know-how專營權franchises資本公積capitalreserves資產負債表balancesheet■叩ITIVMgBM 更多資料下載會計學堂官網(wǎng)資金占用和資金來源［舊］自然資源naturalresources存貨inventory車間經(jīng)費【舊】償債基金sinkingfund長期應付款long-termpayables長期投資long-terminvestments長期借款long-termloans長期負債long-termliabilityoflong-termdebt財務費用financingexpenses撥定留存收益appropriatedretainedearnings標準成本法standardcosting變動成本法variablecosting比例履行法包裝物版權copyrights匯總原始憑證cumulativesourcedocument匯總記賬憑證核算形式bookkeepingprocedureusingsummaryvouchers工作底稿workingpaper復式記賬憑證multipleaccounttitlesvoucher復式記賬法Doubleentrybookkeeping復合分錄compoundentry劃線更正法correctionbydrawingastraightling匯總原始憑證cumulativesourcedocument會計憑證accountingdocuments會計科目表chartofaccounts會計科目accounttitle紅字更正法correctionbyusingredink會計核算形式bookkeepingprocedures■叩ITIVMgBM 更多資料下載會計學堂官網(wǎng)過賬posting會計分錄accountingentry會計循環(huán)accountingcycle會計賬簿Bookofaccounts活頁式賬簿loose-leafbook集合分配賬戶clearingaccounts計價對比賬戶matchingaccounts記賬方法bookkeepingmethods記賬規(guī)則recordingrules記賬憑證voucher記賬憑證核算形式Bookkeepingprocedureusingvouchers記賬憑證匯總表核算形式bookkeepingprocedureusingcategorizedaccountsummary簡單分錄simpleentry結算賬戶settlementaccounts結賬closingaccount結賬分錄closingentry借貸記賬法debit-creditbookkeeping局部清查partialcheck卡片式賬簿cardbook跨期攤提賬戶inter-periodallocationaccounts累計憑證multiple-recorddocument聯(lián)合賬簿compoundbook明細分類賬簿subsidiaryledger明細分類賬戶subsidiaryaccount盤存賬存inventoryaccounts平行登記parallelrecording全面清查completecheck日記總賬combinedjournalandledger■叩ITIVMgBM 更多資料下載會計學堂官網(wǎng)日記總賬核算形式bookkeepingprocedureusingsummarizedjournal三式記賬法triple-entrybookkeeping實賬戶realaccounts試算表trialbalance試算平衡trialbalancing收付記賬法receipts-paymentbookkeeping收款憑證receiptvoucher損益表賬戶incomestatementaccounts通用記賬憑證generalpurposevoucher通用日記賬核算形式bookkeepingprocedureusinggeneraljournal外來原始憑證sourcedocumentfromoutside現(xiàn)金日記賬cashjournal虛賬戶nominalaccounts序時賬簿bookofchronologicalentry一次憑證single-recorddocument銀行存款日記賬depositjournal永續(xù)盤存制perpetualinventorysystem原始憑證sourcedocument暫記賬戶suspenseaccounts增減記賬法increase-decreasebookkeeping債權結算賬戶accountsforsettlementofclaim債權債務結算賬戶accountsforsettlementofclaimanddebt債務結算賬戶accountsforsettlement