總論第一節(jié)會(huì)計(jì)的根本概念第二節(jié)會(huì)計(jì)對(duì)象和會(huì)計(jì)要素第三節(jié)會(huì)計(jì)假設(shè)和會(huì)計(jì)原那么第四節(jié)會(huì)計(jì)程序和會(huì)計(jì)方法08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔第一節(jié)會(huì)計(jì)的根本概念一會(huì)計(jì)的產(chǎn)生和開(kāi)展二會(huì)計(jì)的根本含義三會(huì)計(jì)目的四會(huì)計(jì)環(huán)境問(wèn)題:什么是會(huì)計(jì)?08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔一會(huì)計(jì)的產(chǎn)生和開(kāi)展會(huì)計(jì)是順應(yīng)社會(huì)消費(fèi)的開(kāi)展和經(jīng)濟(jì)管理的客觀要求而產(chǎn)生、開(kāi)展的.會(huì)計(jì)的開(kāi)展過(guò)程可分為三個(gè)時(shí)期:古代會(huì)計(jì)、近代會(huì)計(jì)、現(xiàn)代會(huì)計(jì)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔古代會(huì)計(jì):原始社會(huì):計(jì)算、記錄任務(wù)逐漸從消費(fèi)活動(dòng)中分別奴隸社會(huì):開(kāi)場(chǎng)采用一定的簡(jiǎn)單處置程序, 分設(shè)專(zhuān)門(mén)帳冊(cè)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔古代會(huì)計(jì)(續(xù))奴隸社會(huì)西周王朝：“司會(huì)〞的官職,進(jìn)展“月計(jì)歲會(huì)〞,出現(xiàn)“會(huì)計(jì)〞一詞,焦循在<<孟子正義>>中解釋為:“零星算之為計(jì),總和算之為會(huì)〞封建社會(huì):手工業(yè)和農(nóng)業(yè)到達(dá)了較高程度:宋朝:四柱清冊(cè)開(kāi)除真實(shí)舊管新收08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔近代會(huì)計(jì)1494年,近代會(huì)計(jì)之父,意大利數(shù)學(xué)家盧卡帕喬利在威尼斯出版了<<算術(shù),幾何及比例概要>>,最早對(duì)復(fù)式簿記作了系統(tǒng)描畫(huà),標(biāo)志著近代會(huì)計(jì)的開(kāi)場(chǎng)西方(15世紀(jì)—20世紀(jì)):復(fù)式簿記廣泛傳播—會(huì)計(jì)學(xué)的創(chuàng)建11世紀(jì)末—12世紀(jì):十字軍東征,促進(jìn)東西方貿(mào)易開(kāi)展,意大利的商業(yè),金融業(yè)在大量資本的注入下振興,單式簿記已不能滿(mǎn)足需求,在意大利出現(xiàn)了佛羅倫薩式、熱那亞式和威尼斯式復(fù)式簿記的方法.08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔近代會(huì)計(jì)(續(xù))18世紀(jì)英國(guó)成為世界會(huì)計(jì)開(kāi)展的中心,出現(xiàn)公共會(huì)計(jì)師事業(yè)20世紀(jì)隨著資本主義市場(chǎng)經(jīng)濟(jì)開(kāi)展中心的轉(zhuǎn)移,世界會(huì)計(jì)開(kāi)展中心轉(zhuǎn)移到美國(guó)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔現(xiàn)代會(huì)計(jì):20世紀(jì)初,會(huì)計(jì)學(xué)創(chuàng)建,會(huì)計(jì)在公司運(yùn)營(yíng)管理中的重要位置日益引起人們的注重,許多現(xiàn)代方法,例如運(yùn)籌學(xué)、概率論、模擬學(xué)、庫(kù)存論、線(xiàn)性規(guī)劃和電子計(jì)算機(jī)技術(shù)都運(yùn)用到會(huì)計(jì)學(xué)中,現(xiàn)代工具的運(yùn)用,如計(jì)算機(jī)的運(yùn)用,網(wǎng)絡(luò)的運(yùn)用也豐富了會(huì)計(jì)學(xué)的內(nèi)容。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔二會(huì)計(jì)的根本含義(一)會(huì)計(jì)的職能(二)會(huì)計(jì)的特點(diǎn)(三)會(huì)計(jì)的本質(zhì)(四)會(huì)計(jì)的含義08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(一)會(huì)計(jì)的根本職能職能:客觀事物內(nèi)在的固有的功能會(huì)計(jì)職能:會(huì)計(jì)在經(jīng)濟(jì)管理中固有的功能,即人們?cè)诮?jīng)濟(jì)管理中用會(huì)計(jì)干什么。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔1.反映職能:從數(shù)量上記錄、計(jì)算各單位的經(jīng)濟(jì)活動(dòng)情況,為經(jīng)濟(jì)管理提供系統(tǒng)完好的數(shù)據(jù)資料。特點(diǎn):(1)從價(jià)值量上進(jìn)展反映(2)具有完好性、延續(xù)性和系統(tǒng)性(3)進(jìn)展全過(guò)程反映08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔2.監(jiān)視職能:控制各單位經(jīng)濟(jì)活動(dòng)的過(guò)程,并考核其運(yùn)營(yíng)成果,使各單位的經(jīng)濟(jì)活動(dòng)符合規(guī)定的要求和到達(dá)預(yù)期的效果。特點(diǎn):(1)是對(duì)全過(guò)程的監(jiān)視(2)主要利用價(jià)值目的進(jìn)展考核08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔3.反映與監(jiān)視的關(guān)系:反映是監(jiān)視的根底,監(jiān)視是反映的保證,保證反映職能的正確執(zhí)行。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(二)會(huì)計(jì)的特點(diǎn):以貨幣為主要計(jì)量尺度(區(qū)別于實(shí)物量度和勞動(dòng)量度)以憑證為根據(jù)具有完好性,延續(xù)性和系統(tǒng)性要運(yùn)用一套專(zhuān)門(mén)的方法08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(三)會(huì)計(jì)任務(wù)的本質(zhì)本質(zhì):會(huì)計(jì)是一種經(jīng)濟(jì)管理活動(dòng)(相對(duì)于管理工具論、藝術(shù)論、信息系統(tǒng)論)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(四)會(huì)計(jì)的含義表述1會(huì)計(jì)是以貨幣計(jì)量為根本方式,以憑證為主要根據(jù),運(yùn)用專(zhuān)門(mén)的方法,對(duì)特定組織的經(jīng)濟(jì)活動(dòng)進(jìn)展延續(xù),系統(tǒng),完好,綜合地反映和監(jiān)視,為有關(guān)各方提供有用的會(huì)計(jì)信息,旨在提高經(jīng)濟(jì)效益的一種經(jīng)濟(jì)管理活動(dòng)。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(四)會(huì)計(jì)的含義(續(xù))會(huì)計(jì)是經(jīng)濟(jì)管理的重要組成部分,它是經(jīng)過(guò)搜集、加工和利用以一定的貨幣單位作為計(jì)量規(guī)范來(lái)表現(xiàn)的經(jīng)濟(jì)信息,對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)展組織、控制、調(diào)理和指點(diǎn),促使人們比較得失、權(quán)衡利弊、講求經(jīng)濟(jì)效益的一種管理活動(dòng)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔三會(huì)計(jì)目的(一)相關(guān)概念:會(huì)計(jì)目的:在一定客觀經(jīng)濟(jì)環(huán)境條件下,會(huì)計(jì)活動(dòng)所應(yīng)到達(dá)的境地、目的或規(guī)范,包括總體目的和詳細(xì)目的經(jīng)濟(jì)效益:曾經(jīng)投入及耗費(fèi)的價(jià)值量與收回的價(jià)值量之比提高經(jīng)濟(jì)效益:當(dāng)投入價(jià)值量一定時(shí),爭(zhēng)取收回更多的價(jià)值量;當(dāng)收回的價(jià)值量一定時(shí),盡量減少投入的價(jià)值量08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(二)總體目的:講求和提高經(jīng)濟(jì)效益08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(三)詳細(xì)目的:明確須向(誰(shuí))以(什么方式)提供關(guān)于(什么內(nèi)容)的信息,以滿(mǎn)足(誰(shuí))的需求.企業(yè)提供的會(huì)計(jì)信息該當(dāng)可以反映其財(cái)務(wù)情況,運(yùn)營(yíng)成果和現(xiàn)金流量,以滿(mǎn)足會(huì)計(jì)信息運(yùn)用者的需求08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔會(huì)計(jì)信息運(yùn)用者:國(guó)家宏觀經(jīng)濟(jì)調(diào)控者投資者(潛在投資者)與債務(wù)人企業(yè)運(yùn)營(yíng)者和管理者08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔會(huì)計(jì)詳細(xì)目的(對(duì)會(huì)計(jì)信息的要求):滿(mǎn)足政府宏觀調(diào)控的需求滿(mǎn)足投資者進(jìn)展決策的需求滿(mǎn)足企業(yè)本身運(yùn)營(yíng)管理的需求08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔會(huì)計(jì)的分類(lèi):財(cái)務(wù)會(huì)計(jì)(對(duì)外報(bào)告會(huì)計(jì))、管理睬計(jì)(對(duì)內(nèi)報(bào)告會(huì)計(jì))宏觀會(huì)計(jì)、微觀會(huì)計(jì)企業(yè)會(huì)計(jì)、事業(yè)單位會(huì)計(jì)〔預(yù)算會(huì)計(jì)〕08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔四會(huì)計(jì)的環(huán)境會(huì)計(jì)環(huán)境是指在特定開(kāi)展階段會(huì)計(jì)所賴(lài)以生存和開(kāi)展的各種客觀條件及限制性要素,主要是指一定的社會(huì)經(jīng)濟(jì)環(huán)境會(huì)計(jì)與其所處的環(huán)境之間的關(guān)系表達(dá)在:社會(huì)經(jīng)濟(jì)環(huán)境對(duì)會(huì)計(jì)具有宏大影響,會(huì)計(jì)對(duì)社會(huì)經(jīng)濟(jì)環(huán)境具有積極的反作用。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔第二節(jié)會(huì)計(jì)對(duì)象和會(huì)計(jì)要素一會(huì)計(jì)對(duì)象二會(huì)計(jì)要素08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔一會(huì)計(jì)對(duì)象會(huì)計(jì)的對(duì)象:會(huì)計(jì)對(duì)什么進(jìn)展核算和監(jiān)視:(一)普通對(duì)象(二)詳細(xì)對(duì)象08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(一)普通對(duì)象籠統(tǒng)概括地說(shuō),會(huì)計(jì)的對(duì)象是基層單位組織以貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(二)詳細(xì)對(duì)象詳細(xì)列舉會(huì)計(jì)對(duì)象,即構(gòu)成企業(yè)經(jīng)濟(jì)活動(dòng)的必要要素,包括:資產(chǎn)負(fù)債一切者權(quán)益收入費(fèi)用利潤(rùn)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔二會(huì)計(jì)要素會(huì)計(jì)要素是從會(huì)計(jì)的角度解釋構(gòu)成企業(yè)經(jīng)濟(jì)活動(dòng)的必要要素,即會(huì)計(jì)的詳細(xì)對(duì)象會(huì)計(jì)六要素:資產(chǎn)負(fù)債一切者權(quán)益 收入費(fèi)用利潤(rùn)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(一)資產(chǎn)定義:資產(chǎn)是指過(guò)去的買(mǎi)賣(mài)或事項(xiàng)構(gòu)成的，由企業(yè)擁有或者控制的，預(yù)期會(huì)給企業(yè)帶來(lái)經(jīng)濟(jì)利益的資源特征:1是經(jīng)濟(jì)資源,包括財(cái)富物資及某些特定權(quán)益2必需是企業(yè)擁有或控制的經(jīng)濟(jì)資源3必需能以貨幣計(jì)量4必需能為企業(yè)帶來(lái)未來(lái)的經(jīng)濟(jì)利益08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔資產(chǎn)按照流動(dòng)性劃分其他資產(chǎn)無(wú)形資產(chǎn)固定資產(chǎn)長(zhǎng)期應(yīng)收款長(zhǎng)期股權(quán)投資庫(kù)存商品原資料預(yù)付帳款應(yīng)收利息應(yīng)收帳款銀行存款現(xiàn)金無(wú)形資產(chǎn)及其他資產(chǎn)固定資產(chǎn)長(zhǎng)期投資流動(dòng)資產(chǎn)資產(chǎn)分類(lèi)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(二)負(fù)債定義:負(fù)債也稱(chēng)債務(wù)人權(quán)益,是指企業(yè)過(guò)去的買(mǎi)賣(mài)或者事項(xiàng)構(gòu)成的，預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的現(xiàn)時(shí)義務(wù)。特征:1由于過(guò)去的買(mǎi)賣(mài)或事項(xiàng)引起,能以貨幣計(jì)算2具有強(qiáng)迫性3在未來(lái)特定日期以資產(chǎn)或勞務(wù)加以?xún)敻?導(dǎo)致企業(yè)資產(chǎn)流出08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(二)負(fù)債(續(xù))分類(lèi):按照負(fù)債歸還期限的長(zhǎng)短劃分為:流動(dòng)負(fù)債長(zhǎng)期負(fù)債08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔流動(dòng)負(fù)債例如：短期借款、應(yīng)付賬款、預(yù)收帳款、應(yīng)付股利、應(yīng)交稅費(fèi)、應(yīng)付職工薪酬、應(yīng)付債券、其他應(yīng)付款08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔長(zhǎng)期負(fù)債例如：長(zhǎng)期借款08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(三)一切者權(quán)益定義:一切者權(quán)益也稱(chēng)股東權(quán)益,是指企業(yè)資產(chǎn)扣除負(fù)債后由一切者享有的剩余權(quán)益特征:1是一種一切權(quán),區(qū)別于其他權(quán)益2一切權(quán)范圍是企業(yè)的凈資產(chǎn)3一切者權(quán)益的接受人是企業(yè)的投資人4非獨(dú)立性,即其確認(rèn)計(jì)量需求依賴(lài)于資產(chǎn)和負(fù)債08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(三)一切者權(quán)益(續(xù))一切者權(quán)益與債務(wù)的區(qū)別與聯(lián)絡(luò):聯(lián)絡(luò):都是權(quán)益,反映企業(yè)的產(chǎn)權(quán)關(guān)系(資產(chǎn)及其增值歸誰(shuí)一切)區(qū)別:一切權(quán)債務(wù)獲取股利可收回本金及利息對(duì)凈資產(chǎn)的一切權(quán)索償權(quán)對(duì)資產(chǎn)要求權(quán)在后對(duì)資產(chǎn)要求權(quán)在先風(fēng)險(xiǎn)大風(fēng)險(xiǎn)小有權(quán)參與運(yùn)營(yíng)管理無(wú)權(quán)參與運(yùn)營(yíng)管理08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(三)一切者權(quán)益(續(xù))分類(lèi):實(shí)收資本資本公積盈余公積本年利潤(rùn)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(四)收入狹義的收入定義:收入是指企業(yè)在日?；顒?dòng)中構(gòu)成的，會(huì)導(dǎo)致一切者權(quán)益添加、與一切者投入資本無(wú)關(guān)的經(jīng)濟(jì)利益的總流入特征:1非偶發(fā)的,是日常的活動(dòng)2可表現(xiàn)為企業(yè)資產(chǎn)的添加或負(fù)債的減少或兼有3收入導(dǎo)致企業(yè)一切者權(quán)益的添加，流入額能可靠計(jì)量4只包括本企業(yè)經(jīng)濟(jì)利益的流入,不包括為第三方或客戶(hù)代收的款項(xiàng)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(五)費(fèi)用費(fèi)用是指企業(yè)在日常運(yùn)營(yíng)活動(dòng)中發(fā)生的,會(huì)導(dǎo)致一切者權(quán)益減少的，與向一切者分配利潤(rùn)無(wú)關(guān)的經(jīng)濟(jì)利益的總流出。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(六)利潤(rùn)企業(yè)在一定會(huì)計(jì)期間的運(yùn)營(yíng)成果，包括收入減去費(fèi)用以后的凈額、直接計(jì)入當(dāng)期利潤(rùn)的利得和損失等08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔第三節(jié)會(huì)計(jì)假設(shè)和會(huì)計(jì)原那么(一)會(huì)計(jì)核算假設(shè)(二)會(huì)計(jì)原那么08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(一)會(huì)計(jì)核算假設(shè)會(huì)計(jì)假設(shè)也稱(chēng)會(huì)計(jì)核算的根本前提,是人們對(duì)會(huì)計(jì)產(chǎn)生,存在,開(kāi)展的有關(guān)部門(mén)空間,時(shí)間范圍和計(jì)量方式等,根據(jù)客觀的正常情況或開(kāi)展趨勢(shì)所作的符合邏輯的推斷或姑且認(rèn)定,是會(huì)計(jì)人員不待證明而視為理所當(dāng)然并加以接受的會(huì)計(jì)公理,是組織會(huì)計(jì)核算任務(wù)該當(dāng)明確的前提條件.1會(huì)計(jì)主體假設(shè)2繼續(xù)運(yùn)營(yíng)假設(shè)3會(huì)計(jì)分期假設(shè)4貨幣計(jì)量假設(shè)(含有幣值穩(wěn)定假設(shè))08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔1會(huì)計(jì)主體假設(shè)會(huì)計(jì)主體也稱(chēng)會(huì)計(jì)實(shí)體、會(huì)計(jì)個(gè)體,是指會(huì)計(jì)所效力的特定單位會(huì)計(jì)主體假設(shè)是指會(huì)計(jì)任務(wù)總是在某一特定單位進(jìn)展的,會(huì)計(jì)所反映的是一個(gè)特定單位的經(jīng)濟(jì)活動(dòng),它明確了會(huì)計(jì)核算任務(wù)的空間范圍。普通說(shuō)來(lái),作為法律實(shí)體的企業(yè)法人通常是會(huì)計(jì)主體,而會(huì)計(jì)主體那么不一定是企業(yè)法人。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔特定單位例如：企業(yè)、事業(yè)單位、車(chē)間、集團(tuán)、個(gè)體企業(yè)、個(gè)人08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔2繼續(xù)運(yùn)營(yíng)假設(shè)指會(huì)計(jì)核算該當(dāng)以會(huì)計(jì)主體繼續(xù)、正常的消費(fèi)運(yùn)營(yíng)活動(dòng)為前提,而不思索其能否清算、解散。它明確了會(huì)計(jì)核算任務(wù)的時(shí)間范圍。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔3會(huì)計(jì)分期假設(shè)會(huì)計(jì)分期是指把會(huì)計(jì)主體繼續(xù)、正常的運(yùn)營(yíng)及各種買(mǎi)賣(mài)活動(dòng)過(guò)程分割為較短的等距會(huì)計(jì)期間,以便分期結(jié)算會(huì)計(jì)帳目,按期編制財(cái)務(wù)會(huì)計(jì)報(bào)告。會(huì)計(jì)分期是對(duì)繼續(xù)運(yùn)營(yíng)假設(shè)的必要補(bǔ)充,是對(duì)會(huì)計(jì)核算任務(wù)時(shí)間范圍的詳細(xì)劃分。會(huì)計(jì)期間是指會(huì)計(jì)核算任務(wù)中為核算消費(fèi)運(yùn)營(yíng)活動(dòng)或預(yù)算執(zhí)行情況所規(guī)定的起訖日期。會(huì)計(jì)期間分為年度、半年度、季度和月度。半年度、季度和月度均稱(chēng)為會(huì)計(jì)中期。會(huì)計(jì)期間均按公歷起訖日期確定。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔4貨幣計(jì)量假設(shè)貨幣計(jì)量假設(shè)是指會(huì)計(jì)主體繼續(xù)不斷的經(jīng)濟(jì)活動(dòng)都經(jīng)過(guò)價(jià)值穩(wěn)定的貨幣予以綜合反映.它明確了會(huì)計(jì)核算任務(wù)的計(jì)量單位。我國(guó)<<企業(yè)會(huì)計(jì)制度>>規(guī)定,企業(yè)的會(huì)計(jì)核算以人民幣為記帳本位幣,業(yè)務(wù)收支以人民幣以外的貨幣為主的企業(yè),可以選定其中一種貨幣作為記帳本位幣,但是編制的財(cái)務(wù)會(huì)計(jì)報(bào)告該當(dāng)折算為人民幣.在境外設(shè)立的中國(guó)企業(yè)向國(guó)內(nèi)報(bào)送的財(cái)務(wù)會(huì)計(jì)報(bào)告,該當(dāng)折算為人民幣。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(二)會(huì)計(jì)原那么會(huì)計(jì)原那么也叫會(huì)計(jì)核算的普通原那么,是指建立在會(huì)計(jì)假設(shè)根底之上的,為會(huì)計(jì)界及普通企業(yè)界所普遍接受的組織會(huì)計(jì)核算該當(dāng)遵守的各項(xiàng)法那么,慣例和根本限制條件的總稱(chēng)。我國(guó)企業(yè)會(huì)計(jì)核算的普通原那么有三類(lèi)、十三項(xiàng)：會(huì)計(jì)信息質(zhì)量要求的原那么確認(rèn)、計(jì)量要求的原那么修訂性原那么08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(二)會(huì)計(jì)原那么(續(xù))會(huì)計(jì)信息質(zhì)量要求的原那么:1真實(shí)性原那么(客觀性原那么)2有用性原那么(相關(guān)性原那么)3可比性原那么4一致性原那么(一向性原那么)5及時(shí)性原那么6明晰性原那么08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(二)會(huì)計(jì)原那么(續(xù))確認(rèn),計(jì)量要求的原那么:7權(quán)責(zé)發(fā)生制原那么8劃分收益性支出與資本性支出原那么9歷史本錢(qián)原那么10配比原那么08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(二)會(huì)計(jì)原那么(續(xù))修訂性原那么：11重要性原那么12謹(jǐn)慎性原那么13本質(zhì)重于方式原那么08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔1真實(shí)性原那么(客觀性原那么)指會(huì)計(jì)核算該當(dāng)以實(shí)踐發(fā)生的買(mǎi)賣(mài)或事項(xiàng)為根據(jù),照實(shí)反映企業(yè)的財(cái)務(wù)情況、運(yùn)營(yíng)成果和現(xiàn)金流量,提供真實(shí)可靠可驗(yàn)證的會(huì)計(jì)信息。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔2有用性原那么(相關(guān)性原那么)指企業(yè)提供的會(huì)計(jì)信息該當(dāng)可以反映企業(yè)的財(cái)務(wù)情況。,運(yùn)營(yíng)成果和現(xiàn)金流量,以滿(mǎn)足會(huì)計(jì)信息運(yùn)用者的需求。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔3可比性原那么指企業(yè)的會(huì)計(jì)核算該當(dāng)按照規(guī)定的會(huì)計(jì)處置方法進(jìn)展,會(huì)計(jì)目的該當(dāng)口徑一致,相互可比,財(cái)務(wù)會(huì)計(jì)報(bào)告該當(dāng)按照同一規(guī)范編報(bào),以便同一時(shí)期在不同企業(yè)之間進(jìn)展橫向比較,判別不同企業(yè)的優(yōu)劣得失。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔4一致性原那么(一向性原那么)指企業(yè)的會(huì)計(jì)核算方法前后各期該當(dāng)堅(jiān)持一致,不得隨意變卦。如有必要變卦,該當(dāng)將變卦的內(nèi)容和理由、變卦的累計(jì)影響數(shù)、以及累計(jì)影響數(shù)不能合理確定的理由等,在會(huì)計(jì)報(bào)表附注中予以闡明。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔5及時(shí)性原那么指企業(yè)的會(huì)計(jì)核算該當(dāng)及時(shí)進(jìn)展,不得提早或延后,以便會(huì)計(jì)信息的及時(shí)利用,防止會(huì)計(jì)信息失效。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔6明晰性原那么指企業(yè)的會(huì)計(jì)核算和編制的財(cái)務(wù)會(huì)計(jì)報(bào)告該當(dāng)明晰明了、含義明確、簡(jiǎn)明易懂、便于了解和利用。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔7權(quán)責(zé)發(fā)生制原那么〔應(yīng)收應(yīng)付制〕指企業(yè)的會(huì)計(jì)核算該當(dāng)以權(quán)責(zé)發(fā)生制為根底,詳細(xì)地說(shuō),凡是當(dāng)期曾經(jīng)實(shí)現(xiàn)的收入和曾經(jīng)發(fā)生或該當(dāng)負(fù)擔(dān)的費(fèi)用,不論款項(xiàng)能否收付,都該當(dāng)作為當(dāng)期的收入和費(fèi)用;凡是不屬于當(dāng)期的收入和費(fèi)用,即使款項(xiàng)已在當(dāng)期收付,也不該當(dāng)作為當(dāng)期的收入和費(fèi)用。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔收付實(shí)現(xiàn)制〔現(xiàn)收現(xiàn)付制〕以款項(xiàng)能否收付作為收入費(fèi)用確認(rèn)的規(guī)范08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔區(qū)分權(quán)責(zé)發(fā)生制與收付實(shí)現(xiàn)制例：1月賒銷(xiāo)商品應(yīng)向?qū)Ψ绞杖?000元，3月對(duì)方以支票支付，請(qǐng)以?xún)煞N規(guī)范分別判別該收入確實(shí)認(rèn)時(shí)間權(quán)責(zé)發(fā)生制：〔〕月確認(rèn)4000為收入收付實(shí)現(xiàn)制：〔〕月確認(rèn)4000為收入08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔8劃分收益性支出與資本性支出原那么指企業(yè)的會(huì)計(jì)核算該當(dāng)合理劃分收益性支出與資本性支出的界限,凡支出的效益僅及于本會(huì)計(jì)年度(或一個(gè)營(yíng)業(yè)周期)的,該當(dāng)作為收益性支出;凡支出的效益及于幾個(gè)會(huì)計(jì)年度(或幾個(gè)營(yíng)業(yè)周期)的,該當(dāng)作為資本性支出。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔例子05年A企業(yè)收入100000元興辦費(fèi)30000元〔資本性支出〕短期借款利息費(fèi)4000元〔收益性支出〕計(jì)算當(dāng)年利潤(rùn)：收入100000減：費(fèi)用05年應(yīng)負(fù)擔(dān)的興辦費(fèi)05年短期借款利息費(fèi)利潤(rùn)資產(chǎn)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔9歷史本錢(qián)原那么指企業(yè)的各項(xiàng)財(cái)富在獲得時(shí)該當(dāng)按照實(shí)踐本錢(qián)計(jì)量。其后,各項(xiàng)財(cái)富假設(shè)發(fā)生減值,該當(dāng)按照<<企業(yè)會(huì)計(jì)制度>>的規(guī)定計(jì)提相應(yīng)的減值預(yù)備。除法律,行政法規(guī)和國(guó)家一致的會(huì)計(jì)制度另有規(guī)定者外,企業(yè)一概不得自行調(diào)整其帳面價(jià)值。其他計(jì)價(jià)根底：市價(jià)、現(xiàn)行本錢(qián)等08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔10配比原那么指企業(yè)在會(huì)計(jì)核算時(shí),收入和與其相關(guān)的本錢(qián),費(fèi)用該當(dāng)相互配比,同一會(huì)計(jì)期間內(nèi)的各項(xiàng)收入和與其相關(guān)的本錢(qián)費(fèi)用,該當(dāng)在該會(huì)計(jì)期間內(nèi)確認(rèn),以便正確計(jì)算各種損益。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔11全面與重要性原那么指企業(yè)在會(huì)計(jì)核算過(guò)程中對(duì)買(mǎi)賣(mài)或事項(xiàng)該當(dāng)區(qū)別其重要程度,采用不同的核算方式。對(duì)資產(chǎn),負(fù)債,損益等有較大影響,并進(jìn)而影響財(cái)務(wù)會(huì)計(jì)報(bào)告運(yùn)用者據(jù)以作出合理判別的重要會(huì)計(jì)事項(xiàng),必需按照規(guī)定的會(huì)計(jì)方法和程序進(jìn)展處置,并在財(cái)務(wù)會(huì)計(jì)報(bào)告中予以充分、準(zhǔn)確地披露;對(duì)于次要的會(huì)計(jì)事項(xiàng),在不影響會(huì)計(jì)信息真實(shí)性和不至于誤導(dǎo)財(cái)務(wù)會(huì)計(jì)報(bào)告運(yùn)用者作出正確判別的前提下,可適當(dāng)簡(jiǎn)化處置。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔12謹(jǐn)慎性原那么指企業(yè)在會(huì)計(jì)核算時(shí),會(huì)計(jì)人員在對(duì)具有不確定性的買(mǎi)賣(mài)或事項(xiàng)進(jìn)展會(huì)計(jì)處置當(dāng)有多種方法可供選擇時(shí),應(yīng)持慎重態(tài)度,盡能夠選用不導(dǎo)致虛增企業(yè)利潤(rùn)的做法,不得多計(jì)資產(chǎn)或收益,少計(jì)負(fù)債或費(fèi)用,但不得計(jì)提預(yù)備。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔13本質(zhì)重于方式原那么指企業(yè)該當(dāng)按照買(mǎi)賣(mài)或事項(xiàng)的經(jīng)濟(jì)本質(zhì)進(jìn)展會(huì)計(jì)核算,而不該當(dāng)僅僅按照它的法律方式作為會(huì)計(jì)核算的根據(jù)。08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔第四節(jié)會(huì)計(jì)和方法和程序一會(huì)計(jì)程序二會(huì)計(jì)方法08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔二會(huì)計(jì)程序(會(huì)計(jì)處置方法)會(huì)計(jì)程序是指會(huì)計(jì)為了實(shí)現(xiàn)目的而在會(huì)計(jì)原那么指點(diǎn)下,對(duì)特定組織經(jīng)濟(jì)活動(dòng)進(jìn)展反映和監(jiān)視的整個(gè)過(guò)程和步驟會(huì)計(jì)程序包括會(huì)計(jì)確認(rèn)會(huì)計(jì)計(jì)量會(huì)計(jì)記錄會(huì)計(jì)報(bào)告會(huì)計(jì)循環(huán)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔(一)會(huì)計(jì)確認(rèn)初次確認(rèn)和再次確認(rèn)初次確認(rèn):將經(jīng)濟(jì)數(shù)據(jù)挑選轉(zhuǎn)化進(jìn)入會(huì)計(jì)核算體系,主要規(guī)范是發(fā)生的經(jīng)濟(jì)業(yè)務(wù)能否用貨幣計(jì)量再次確認(rèn):對(duì)曾經(jīng)構(gòu)成的會(huì)計(jì)信息再加工再提純,以保證其真實(shí)性和正確性會(huì)計(jì)確認(rèn)規(guī)范會(huì)計(jì)要素確實(shí)認(rèn)08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔會(huì)計(jì)確認(rèn)規(guī)范可定義性:對(duì)經(jīng)濟(jì)業(yè)務(wù)按會(huì)計(jì)要素定義確認(rèn)對(duì)某會(huì)計(jì)要素產(chǎn)生影響可計(jì)量性:量化,以貨幣計(jì)量,保證會(huì)計(jì)信息可比可靠性:買(mǎi)賣(mài)或事項(xiàng)真實(shí),憑證真實(shí),核算方法合理相關(guān)性:滿(mǎn)足相關(guān)會(huì)計(jì)信息運(yùn)用人的需求,排除不相關(guān)數(shù)據(jù),補(bǔ)增需求資料08/2006貴州財(cái)經(jīng)學(xué)院會(huì)計(jì)學(xué)院喻潔會(huì)計(jì)要素確實(shí)認(rèn)會(huì)計(jì)六要素確實(shí)認(rèn):根據(jù)六要素定義及其特征進(jìn)展判