會計學(xué)基礎(chǔ)知識

CONJUNCTIONWITHTHEBEGINNINGOFTHE95ANNIVERSARYACTIVITIES,FOCUSEDSCHEDULE1PARTYLECTUREENCOURAGESTHEPARTYBRANCHSECRETARYOFTHEPRACTICEOFPARTYMEMBERSGIVEAPARTYLECTUREPRODUCTIONLINEOFADVANCEDPARTYMEMBERSREPORTED,THEIROWNEXPERIENCES,ENHANCETHEATTRACTIONANDAPPEALOFPARTYLECTURE4ORGANIZATIONOFONLINECOMMUNICATIONFULLUSEOFTHEVARIOUSTYPESOFNETWORKMEDIA,TIMEPUSHESLEARNINGCONTENTBOOTPARTYCOMMUNISTNETWORKS,MOBILEPHONE,TV,MICROLEARNINGANDDISTANCEEDUCATIONPLATFORMSBOOTPARTY“MEMBERHOME“PARTICIPATIONINNETWORKEDLEARNING,INTERACTIONAND“THREELESSONS“,OFFLINESYNCHRONIZATIONOFENCOURAGINGPARTYMEMBERSTOCARRYOUTSTUDYANDEDUCATION,ENRICHINGTHECONTENTOFFORMS,EXPANDTHECOVERAGEOFEDUCATION5CARRYOUTTHERESPONSIBILITYEACHBRANCHTOEFFECTIVELYASSUMETHEMAINRESPONSIBILITYFORORGANIZATIONALLEARNING,TIMELYUNDERSTANDINGOFPARTYMEMBERSANDCADRESTOSTUDY,IDENTIFYANDRESOLVESYMPTOMSANDPROBLEMSPARTYCOMMITTEESHOULDDOAGOODJOBLEADERSHIPLEARNINGATTHESAMETIME,GUIDANCETOBRANCHBASEDONTHEDEVELOPMENTOFLEARNINGPROGRAMMES,ANDURGEDTHEIMPLEMENTATIONOF“THREELESSONS“SYSTEMANDIMPLEMENTINGLEARNINGREQUIREMENTSTOTAKEREPORTS,CUSTOMIZEDRESEARCH,PARTICIPATEINDISCUSSIONS,ATTENDMEETINGSOFTHEORGANIZATION,SUCHASSUPERVISION,ANDEFFECTIVETRANSMISSIONOFPRESSUREABOUTCONSOLIDATIONOFWEAKANDLAXPARTYBRANCHES,THROUGHTRUESTRONGTEAM,PROMOTETRANSFORMATIONIMPROVINGBRANCHTOISSUETHATSTANDSOUT,TOBEDEALTWITHFIRSTINPLACE,FURTHERSTUDYANDEDUCATION6PLAYTHELEADROLELEADERSHIP,LEADINGCADRESSHOULDSETANEXAMPLE,ANDTOLEADBYEXAMPLE,LAYERSOFDRIVENMODEL,LAYERUPONLAYER,FORMATIONOFTHESHOTS,THEOVERALLGENERALEFFECTOFLINKAGELEADINGCADRESSHOULDLEARNFIRSTANDBEINFRONT,ASKINGOTHERSTODOYOUFIRSTDOIT,ASKSOFOTHERSANDNOTTHEMSELVESDETERMINEDNOTTODO,WECANNOT“LAMPBLACK“,AND“FLASHLIGHTMANASHIMSELF“TOENFORCEARIGIDDOUBLEABOUTTHELIFEOFTHESYSTEM,LEADSTUDYDISCUSSION,LEADINTALKINGABOUTEXPERIENCES,GIVEAPARTYLECTURE,REPORT,LEADINGTOPARTICIPATEINORGANISATIONALLIFE,DEMOCRATICAPPRAISAL,LEADINDUTYOFDUEDILIGENCE,ACCORDINGTOPOSITIONS,CONTRIBUTETOROLEPLAYWITHLEARNING,PROMOTINGLEARNINGEDUCATIONSOLIDANDEFFECTIVE7GRASPTHEINTEGRATEDTOSTICKAROUNDTHECENTER,SERVINGTHEOVERALLSITUATION,THE“TWO“COMBININGEDUCATIONANDCOMPLETEDVARIOUSTASKS,ANDIMPLEMENTTHECOUNTY“THIRTEENFIVE“COMBINESPLANNING,ANDTHEXXCOMBINATIONOFSCIENTIFICDEVELOPMENTANDLEAPINGDEVELOPMENT,BOTHHANDS,TWO,AVOIDING“TWOPEELS“BYSTUDYINGEDUCATION,INSPIREPARTYMEMBERSANDCADRESUNDERTAKINGENTHUSIASM,INESTABLISHINGANDIMPLEMENTINGFIVEDEVELOPMENTPHILOSOPHY,SOLIDINDUSTRIALRESTRUCTURING,DEEPENINGREFORM,POVERTYALLEVIATIONCRUCIAL,IMPROVINGPEOPLESLIVELIHOODANDOTHERWORKINTHEFRONT,FOREXAMPLEPROMOTIONOFCADRESWORKHARD,AGGRESSIVE,PUSHDEVELOPMENTTOTESTTHEEFFECTIVENESSOFEDUCATIONALWORKTOWNSHIPTWOLEARNADOLEARNINGARRANGEMENTSSPECIFICPROGRAMMETHEPARTYTOTALBRANCHFORADVANCEFULLSTRICTLYRULEPARTY,ACCORDINGTOXXMUNICIPALONINCITYMEMBERSINTHECARRIEDOUT“LEARNCONSTITUTIONPARTYRULES,ANDLEARNSERIESSPEECH,DOQUALIFIEDMEMBERS“LEARNINGEDUCATIONIMPLEMENTATIONPROGRAMME,ANDXXMUNICIPALORGANIZATIONDEPARTMENTON“TWOLEARNADO“LEARNINGARRANGEMENTSOFSPECIFICPROGRAMME,ANDXXCITYLEARNINGEDUCATIONIMPLEMENTATIONPROGRAMMESPIRITANDTOWNPARTYIMPLEMENTATIONPROGRAMMEREQUIREMENTS,ACCORDINGTODISTINGUISHLEVEL,ANDHASTARGETEDSOLUTIONPROBLEMOFREQUIREMENTS,ENSURELEARNINGEDUCATIONMADEEFFECTIVENESS,PROMOTIONOFALLPARTYMEMBERSANDCONSCIOUSLYRESPECTTHEPARTYCONSTITUTION,ABIDEBYPARTYRULES,ARMEDWITHXISERIESOFIMPORTANTSPEECHBYGENERALSECRETARYHEAD,GUIDE,ANDPROMOTETHEWORK,BEQUALIFIEDPARTYMEMBERSANDLEARNINGARRANGEMENTSAREHEREBYMAKESTHEFOLLOWINGSPECIFICPROGRAMMESLEARNINGREQUIREMENTS,ONALLPARTYMEMBERSTOSTUDYTHEPARTYCONSTITUTIONANDPARTYRULESANDUNIFYTHEXISERIESOFIMPORTANTSPEECH,GENERALSECRETARY,SPEECHLEARNINGSERIESTODEEPENUNDERSTANDINGOFTHECONSTITUTIONPARTYRULES,CONSTITUTIONPARTYRULESINTHEDEEPINSIGHTSERIESADDRESSTHEBASICSPIRITANDPRACTICALREQUIREMENTS1,CONSTITUTIONPARTYRULESLEARNINGOFTHEPARTYCONSTITUTION,ADEEPUNDERSTANDINGOFTHEPARTYSNATURE,PURPOSE,GUIDINGPRINCIPLES,GOALS,ORGANIZATION,GOODSTYLE,GRASPCONDITIONS,RIGHTSANDOBLIGATIONSOFPARTYMEMBERS,BEARINGINMINDTHATOATH,CLEARQUALIFIEDPARTYMEMBERCRITERIAANDCONDITIONSLEARNINGTHECODEOFSELFDISCIPLINEOFTHECPC,THECPCSDISCIPLINARYREGULATIONS,THECHINESECOMMUNISTPARTYMEMBERRIGHTSORDINANCEANDSOON,MASTERINGSELFDISCIPLINESTANDARDSOF“FOURMUST“,THE“FOURUPHOLDINGS“,MASTERINGVARIOUSTYPESOFDISCIPLINARYOFFENCEANDPUNISHMENTPROVISIONS2,ANDLEARNINGSERIESSPEECHTOXIGENERALSECRETARYSERIESIMPORTANTSPEECHREADING2016VERSIONANDOUTPOVERTYWORKTODREAMINTOREALLYXICOMRADEINXXWORKDURINGADVOCATEPRACTICELINE“IMMEDIATELYONDO“DOCUMENTARYANDXIGENERALSECRETARYON“IMMEDIATELYONDO“IMPORTANTDISCUSSES,FORBASICTEXTBOOK,LEARNINGUNDERSTANDXIGENERALSECRETARYSERIESIMPORTANTSPEECHOFBASICSPIRIT,LEARNINGUNDERSTANDCENTRALRULINGACTINGPOLITICALNEWCONCEPTNEWTHOUGHTNEWSTRATEGYOFBASICCONTENT,LEARNINGUNDERSTANDXIGENERALSECRETARYONFUJIAN,ANDASERIESOFIMPORTANTINSTRUCTIONSOFTHEXXANDXXOFIMPORTANTIDEAS,INHERITINGANDCARRYINGFORWARDTHEGENERALSECRETARYDURINGTHEXXS“SIGEWAN“AND“WILLDOITRIGHTAWAY“ANDOTHERFINETRADITIONSANDWORKSTYLE,MASTERYANDIMPROVEMENTOFSELFCULTIVATION,FULFILLTHEPURPOSEIDEAS,MORALCHARACTER,CONSERVATIONRELATEDTOTHEBASICREQUIREMENTSGRASPTOMASTERTHEFOLLOWINGMAINASPECTS1WHICHISTHESPIRITOFTHEIDEALSANDBELIEFSOF“CALCIUM“,ESTABLISHACORRECTWORLDOUTLOOK,OUTLOOKONLIFEANDVALUES,2ISTHENATIONALDREAM,CHINESEDREAMTHEDREAMS,THEDREAMSOFTHEPEOPLEOFTHENATION,ISTHEDREAMOFTHECHINESENATIONINMODERNTIMESMOSTOFTHEGREATCOREESSENTIALSISTHENATIONALPROSPERITY,NATIONALREVITALIZATION,THEHAPPINESSOFTHEPEOPLE,3CHINACOLORSOCIALISTISACHIEVEDCHINESEGREATREVIVALOFWAY,ENHANCEDROADCONFIDENCE,ANDTHEORYCONFIDENCE,ANDSYSTEMCONFIDENCE4“FOURAFULL“STRATEGYLAYOUTISNEWOFHISTORYCONDITIONSXIAPARTYRULINGACTINGPOLITICALTOTALSTRATEGY,CONSCIOUSLYWITH“FOURAFULL“LEDTHEWORK5INSISTEDINNOVATION,ANDCOORDINATION,ANDGREEN,ANDOPEN,ANDSHAREDDEVELOPMENTISRELATIONSHIPCHINADEVELOPMENTGLOBALOFONEDEEPCHANGE,ACCORDINGTONEWDEVELOPMENTCONCEPTDOJOB6PRACTICELINESOCIALISTCOREVALUES,CARRYINGFORWARDSOCIALISTMORALITYANDTHETRADITIONALCHINESEVIRTUES,7COMPREHENSIVESTRICTLYADMINISTERINGTHEPARTYISAJOINTRESPONSIBILITYOFALLPARTYMEMBERS,EACHBRANCHMUSTBEIMPLEMENTEDAND會計學(xué)基礎(chǔ)知識一、總論（一）會計的定義會計是經(jīng)濟管理的重要組成部分，是以貨幣為主要計量單位，借助一系列專門的方法，連續(xù)、系統(tǒng)、完整、綜合地對企業(yè)、行政、事業(yè)等單位的經(jīng)濟活動進(jìn)行核算和監(jiān)督的一種經(jīng)濟管理活動。從會計的對象、職能和特點入手，可以更清晰理解會計的涵義1、會計以貨幣為主要計量單位。2、會計的主體是企業(yè)、事業(yè)、行政等單位，該主體決定了會計工作僅在該單位范圍之內(nèi)而不是之外。村集體經(jīng)濟組織會計的記帳主體是村集體經(jīng)濟組織本身。3、會計具有核算和監(jiān)督兩大基本職能。4、會計的對象是一個單位的經(jīng)濟活動，并且該活動能夠用貨幣表現(xiàn)出來。5、會計對經(jīng)濟活動的核算具有連續(xù)性、系統(tǒng)性、完整性、綜合性。6、會計是一種管理活動。微觀上，是某單位管理的重要組成部分；宏觀上，是國民經(jīng)濟管理的重要組成部分。（二）會計的職能和特點1、會計的兩大基本職能核算和監(jiān)督。會計的核算和監(jiān)督兩大職能是密切結(jié)合、相輔相成的。核算是監(jiān)督的基礎(chǔ)，只有核算反映的真實情況，監(jiān)督才有可靠的資料；監(jiān)督是核算的繼續(xù)，只有做到嚴(yán)格的監(jiān)督，才能為經(jīng)濟管理提供可靠的數(shù)據(jù)資料。核算各種經(jīng)濟活動，真實、準(zhǔn)確、完整、及時。監(jiān)督真實性、合法性、完整性。2、會計的特點1會計以貨幣為主要計量單位，也是現(xiàn)代會計的一個重要特征。（2）會計對經(jīng)濟活動的核算具有連續(xù)性、系統(tǒng)性、完整性、綜合性。（三）會計的對象1、會計的對象是會計核算和監(jiān)督的內(nèi)容。宏觀上會計對象是社會再生產(chǎn)過程中的資金運動；微觀上會計對象是一個單位能夠用貨幣表現(xiàn)的經(jīng)濟活動。2、會計要素是會計對象的具體化，是將會計對象具體內(nèi)容按經(jīng)濟特征劃分的基本項目。村集體經(jīng)濟組織的會計要素可劃分為資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費用和利潤六大要素。CONJUNCTIONWITHTHEBEGINNINGOFTHE95ANNIVERSARYACTIVITIES,FOCUSEDSCHEDULE1PARTYLECTUREENCOURAGESTHEPARTYBRANCHSECRETARYOFTHEPRACTICEOFPARTYMEMBERSGIVEAPARTYLECTUREPRODUCTIONLINEOFADVANCEDPARTYMEMBERSREPORTED,THEIROWNEXPERIENCES,ENHANCETHEATTRACTIONANDAPPEALOFPARTYLECTURE4ORGANIZATIONOFONLINECOMMUNICATIONFULLUSEOFTHEVARIOUSTYPESOFNETWORKMEDIA,TIMEPUSHESLEARNINGCONTENTBOOTPARTYCOMMUNISTNETWORKS,MOBILEPHONE,TV,MICROLEARNINGANDDISTANCEEDUCATIONPLATFORMSBOOTPARTY“MEMBERHOME“PARTICIPATIONINNETWORKEDLEARNING,INTERACTIONAND“THREELESSONS“,OFFLINESYNCHRONIZATIONOFENCOURAGINGPARTYMEMBERSTOCARRYOUTSTUDYANDEDUCATION,ENRICHINGTHECONTENTOFFORMS,EXPANDTHECOVERAGEOFEDUCATION5CARRYOUTTHERESPONSIBILITYEACHBRANCHTOEFFECTIVELYASSUMETHEMAINRESPONSIBILITYFORORGANIZATIONALLEARNING,TIMELYUNDERSTANDINGOFPARTYMEMBERSANDCADRESTOSTUDY,IDENTIFYANDRESOLVESYMPTOMSANDPROBLEMSPARTYCOMMITTEESHOULDDOAGOODJOBLEADERSHIPLEARNINGATTHESAMETIME,GUIDANCETOBRANCHBASEDONTHEDEVELOPMENTOFLEARNINGPROGRAMMES,ANDURGEDTHEIMPLEMENTATIONOF“THREELESSONS“SYSTEMANDIMPLEMENTINGLEARNINGREQUIREMENTSTOTAKEREPORTS,CUSTOMIZEDRESEARCH,PARTICIPATEINDISCUSSIONS,ATTENDMEETINGSOFTHEORGANIZATION,SUCHASSUPERVISION,ANDEFFECTIVETRANSMISSIONOFPRESSUREABOUTCONSOLIDATIONOFWEAKANDLAXPARTYBRANCHES,THROUGHTRUESTRONGTEAM,PROMOTETRANSFORMATIONIMPROVINGBRANCHTOISSUETHATSTANDSOUT,TOBEDEALTWITHFIRSTINPLACE,FURTHERSTUDYANDEDUCATION6PLAYTHELEADROLELEADERSHIP,LEADINGCADRESSHOULDSETANEXAMPLE,ANDTOLEADBYEXAMPLE,LAYERSOFDRIVENMODEL,LAYERUPONLAYER,FORMATIONOFTHESHOTS,THEOVERALLGENERALEFFECTOFLINKAGELEADINGCADRESSHOULDLEARNFIRSTANDBEINFRONT,ASKINGOTHERSTODOYOUFIRSTDOIT,ASKSOFOTHERSANDNOTTHEMSELVESDETERMINEDNOTTODO,WECANNOT“LAMPBLACK“,AND“FLASHLIGHTMANASHIMSELF“TOENFORCEARIGIDDOUBLEABOUTTHELIFEOFTHESYSTEM,LEADSTUDYDISCUSSION,LEADINTALKINGABOUTEXPERIENCES,GIVEAPARTYLECTURE,REPORT,LEADINGTOPARTICIPATEINORGANISATIONALLIFE,DEMOCRATICAPPRAISAL,LEADINDUTYOFDUEDILIGENCE,ACCORDINGTOPOSITIONS,CONTRIBUTETOROLEPLAYWITHLEARNING,PROMOTINGLEARNINGEDUCATIONSOLIDANDEFFECTIVE7GRASPTHEINTEGRATEDTOSTICKAROUNDTHECENTER,SERVINGTHEOVERALLSITUATION,THE“TWO“COMBININGEDUCATIONANDCOMPLETEDVARIOUSTASKS,ANDIMPLEMENTTHECOUNTY“THIRTEENFIVE“COMBINESPLANNING,ANDTHEXXCOMBINATIONOFSCIENTIFICDEVELOPMENTANDLEAPINGDEVELOPMENT,BOTHHANDS,TWO,AVOIDING“TWOPEELS“BYSTUDYINGEDUCATION,INSPIREPARTYMEMBERSANDCADRESUNDERTAKINGENTHUSIASM,INESTABLISHINGANDIMPLEMENTINGFIVEDEVELOPMENTPHILOSOPHY,SOLIDINDUSTRIALRESTRUCTURING,DEEPENINGREFORM,POVERTYALLEVIATIONCRUCIAL,IMPROVINGPEOPLESLIVELIHOODANDOTHERWORKINTHEFRONT,FOREXAMPLEPROMOTIONOFCADRESWORKHARD,AGGRESSIVE,PUSHDEVELOPMENTTOTESTTHEEFFECTIVENESSOFEDUCATIONALWORKTOWNSHIPTWOLEARNADOLEARNINGARRANGEMENTSSPECIFICPROGRAMMETHEPARTYTOTALBRANCHFORADVANCEFULLSTRICTLYRULEPARTY,ACCORDINGTOXXMUNICIPALONINCITYMEMBERSINTHECARRIEDOUT“LEARNCONSTITUTIONPARTYRULES,ANDLEARNSERIESSPEECH,DOQUALIFIEDMEMBERS“LEARNINGEDUCATIONIMPLEMENTATIONPROGRAMME,ANDXXMUNICIPALORGANIZATIONDEPARTMENTON“TWOLEARNADO“LEARNINGARRANGEMENTSOFSPECIFICPROGRAMME,ANDXXCITYLEARNINGEDUCATIONIMPLEMENTATIONPROGRAMMESPIRITANDTOWNPARTYIMPLEMENTATIONPROGRAMMEREQUIREMENTS,ACCORDINGTODISTINGUISHLEVEL,ANDHASTARGETEDSOLUTIONPROBLEMOFREQUIREMENTS,ENSURELEARNINGEDUCATIONMADEEFFECTIVENESS,PROMOTIONOFALLPARTYMEMBERSANDCONSCIOUSLYRESPECTTHEPARTYCONSTITUTION,ABIDEBYPARTYRULES,ARMEDWITHXISERIESOFIMPORTANTSPEECHBYGENERALSECRETARYHEAD,GUIDE,ANDPROMOTETHEWORK,BEQUALIFIEDPARTYMEMBERSANDLEARNINGARRANGEMENTSAREHEREBYMAKESTHEFOLLOWINGSPECIFICPROGRAMMESLEARNINGREQUIREMENTS,ONALLPARTYMEMBERSTOSTUDYTHEPARTYCONSTITUTIONANDPARTYRULESANDUNIFYTHEXISERIESOFIMPORTANTSPEECH,GENERALSECRETARY,SPEECHLEARNINGSERIESTODEEPENUNDERSTANDINGOFTHECONSTITUTIONPARTYRULES,CONSTITUTIONPARTYRULESINTHEDEEPINSIGHTSERIESADDRESSTHEBASICSPIRITANDPRACTICALREQUIREMENTS1,CONSTITUTIONPARTYRULESLEARNINGOFTHEPARTYCONSTITUTION,ADEEPUNDERSTANDINGOFTHEPARTYSNATURE,PURPOSE,GUIDINGPRINCIPLES,GOALS,ORGANIZATION,GOODSTYLE,GRASPCONDITIONS,RIGHTSANDOBLIGATIONSOFPARTYMEMBERS,BEARINGINMINDTHATOATH,CLEARQUALIFIEDPARTYMEMBERCRITERIAANDCONDITIONSLEARNINGTHECODEOFSELFDISCIPLINEOFTHECPC,THECPCSDISCIPLINARYREGULATIONS,THECHINESECOMMUNISTPARTYMEMBERRIGHTSORDINANCEANDSOON,MASTERINGSELFDISCIPLINESTANDARDSOF“FOURMUST“,THE“FOURUPHOLDINGS“,MASTERINGVARIOUSTYPESOFDISCIPLINARYOFFENCEANDPUNISHMENTPROVISIONS2,ANDLEARNINGSERIESSPEECHTOXIGENERALSECRETARYSERIESIMPORTANTSPEECHREADING2016VERSIONANDOUTPOVERTYWORKTODREAMINTOREALLYXICOMRADEINXXWORKDURINGADVOCATEPRACTICELINE“IMMEDIATELYONDO“DOCUMENTARYANDXIGENERALSECRETARYON“IMMEDIATELYONDO“IMPORTANTDISCUSSES,FORBASICTEXTBOOK,LEARNINGUNDERSTANDXIGENERALSECRETARYSERIESIMPORTANTSPEECHOFBASICSPIRIT,LEARNINGUNDERSTANDCENTRALRULINGACTINGPOLITICALNEWCONCEPTNEWTHOUGHTNEWSTRATEGYOFBASICCONTENT,LEARNINGUNDERSTANDXIGENERALSECRETARYONFUJIAN,ANDASERIESOFIMPORTANTINSTRUCTIONSOFTHEXXANDXXOFIMPORTANTIDEAS,INHERITINGANDCARRYINGFORWARDTHEGENERALSECRETARYDURINGTHEXXS“SIGEWAN“AND“WILLDOITRIGHTAWAY“ANDOTHERFINETRADITIONSANDWORKSTYLE,MASTERYANDIMPROVEMENTOFSELFCULTIVATION,FULFILLTHEPURPOSEIDEAS,MORALCHARACTER,CONSERVATIONRELATEDTOTHEBASICREQUIREMENTSGRASPTOMASTERTHEFOLLOWINGMAINASPECTS1WHICHISTHESPIRITOFTHEIDEALSANDBELIEFSOF“CALCIUM“,ESTABLISHACORRECTWORLDOUTLOOK,OUTLOOKONLIFEANDVALUES,2ISTHENATIONALDREAM,CHINESEDREAMTHEDREAMS,THEDREAMSOFTHEPEOPLEOFTHENATION,ISTHEDREAMOFTHECHINESENATIONINMODERNTIMESMOSTOFTHEGREATCOREESSENTIALSISTHENATIONALPROSPERITY,NATIONALREVITALIZATION,THEHAPPINESSOFTHEPEOPLE,3CHINACOLORSOCIALISTISACHIEVEDCHINESEGREATREVIVALOFWAY,ENHANCEDROADCONFIDENCE,ANDTHEORYCONFIDENCE,ANDSYSTEMCONFIDENCE4“FOURAFULL“STRATEGYLAYOUTISNEWOFHISTORYCONDITIONSXIAPARTYRULINGACTINGPOLITICALTOTALSTRATEGY,CONSCIOUSLYWITH“FOURAFULL“LEDTHEWORK5INSISTEDINNOVATION,ANDCOORDINATION,ANDGREEN,ANDOPEN,ANDSHAREDDEVELOPMENTISRELATIONSHIPCHINADEVELOPMENTGLOBALOFONEDEEPCHANGE,ACCORDINGTONEWDEVELOPMENTCONCEPTDOJOB6PRACTICELINESOCIALISTCOREVALUES,CARRYINGFORWARDSOCIALISTMORALITYANDTHETRADITIONALCHINESEVIRTUES,7COMPREHENSIVESTRICTLYADMINISTERINGTHEPARTYISAJOINTRESPONSIBILITYOFALLPARTYMEMBERS,EACHBRANCHMUSTBEIMPLEMENTEDAND資產(chǎn)、負(fù)債、所有者權(quán)益是財務(wù)狀況的靜態(tài)表現(xiàn)，也是資產(chǎn)負(fù)債表的構(gòu)成要素，體現(xiàn)的是基本產(chǎn)權(quán)關(guān)系。收入、費用、利潤是經(jīng)營成果的動態(tài)反映，也是收益分配表的構(gòu)成要素，反映一定期間的經(jīng)營成果。資產(chǎn)資產(chǎn)是指村集體經(jīng)濟組織擁有或控制的，能以貨幣計量的經(jīng)濟資源，是從事經(jīng)濟活動的物質(zhì)基礎(chǔ)。村集體經(jīng)濟組織的資產(chǎn)按照流動性質(zhì)可分為流動資產(chǎn)、農(nóng)業(yè)資產(chǎn)、長期投資和固定資產(chǎn)。（1）流動資產(chǎn)指可以在一年或超過一年的一個營業(yè)周期內(nèi)變現(xiàn)或耗用的資產(chǎn)。一般包括現(xiàn)金、銀行存款、短期投資、應(yīng)收款項、存貨等。（2）農(nóng)業(yè)資產(chǎn)包括幼畜及育肥畜、產(chǎn)畜及役畜、經(jīng)濟林木和非經(jīng)濟林木等。（3）長期投資是指村集體經(jīng)濟組織不準(zhǔn)備在一年內(nèi)變現(xiàn)的有價證券等投資。（4）固定資產(chǎn)是指村集體經(jīng)濟組織使用年限在一年以上，單位價值在500元以上的房屋、建筑物、機器、設(shè)備、工具、器具和農(nóng)業(yè)基本建設(shè)設(shè)施等勞動資料。附有的村還有無形資產(chǎn)，是村集體經(jīng)濟組織擁有的而又沒有實物形態(tài)的資產(chǎn)，包括專利權(quán)、非專利技術(shù)、商標(biāo)權(quán)、著作權(quán)、商譽等。負(fù)債負(fù)債是指村集體經(jīng)濟組織承擔(dān)的債務(wù)，是需要在未來以交付資產(chǎn)或提供勞務(wù)等方式進(jìn)行清償?shù)慕?jīng)濟責(zé)任。負(fù)責(zé)按其償還期限的長短，可以分為流動負(fù)債和長期負(fù)債。（1）流動負(fù)債是償還期在一年以內(nèi)（含一年）的債務(wù)，包括短期借款、應(yīng)付款項、應(yīng)付工資、應(yīng)付福利費等。（2）長期負(fù)債是償還期超過一年（不含一年）的債務(wù)，包括長期借款及應(yīng)付款，一事一議資金等。所有者權(quán)益所有者權(quán)益是指村集體經(jīng)濟組織對其凈資產(chǎn)的所有權(quán)（凈資產(chǎn)是全部資產(chǎn)減去負(fù)債后的余額）。包括資本、公積公益金、未分配收益等。（1）資本是投資者實際投入村集體經(jīng)濟組織的各種財產(chǎn)物資。（2）公積公益金是村集體經(jīng)濟組織從收益中提取的和其他來源取得的用于擴大再生產(chǎn)及集體公益事業(yè)的專用基金。公積公益金的來源村集體經(jīng)濟組織從收益中提?。煌顿Y者實際繳付的出資額與其投入資本的差額；接受捐贈的財產(chǎn)；資產(chǎn)評估確認(rèn)價值或者合同、協(xié)議約定價值與原帳面價值的差額；征用土地補償及拍賣荒山、荒地、荒水、荒灘等使用權(quán)款項；一事一議籌資籌勞轉(zhuǎn)入等。（3）未分配收益是指村集體經(jīng)濟組織留于以后年度分配的收益。資產(chǎn)、負(fù)債、所有者權(quán)益的關(guān)系資產(chǎn)的來源（提供者）有兩類債權(quán)人和投資者。（1）債權(quán)人對村集體經(jīng)濟組織通過舉債形成的資產(chǎn)擁有索償權(quán)，這種索償權(quán)稱為債權(quán)人權(quán)益。（2）投資者對投資所形成的資產(chǎn)擁有索償權(quán)，這部分索償權(quán)稱為所有者權(quán)益。CONJUNCTIONWITHTHEBEGINNINGOFTHE95ANNIVERSARYACTIVITIES,FOCUSEDSCHEDULE1PARTYLECTUREENCOURAGESTHEPARTYBRANCHSECRETARYOFTHEPRACTICEOFPARTYMEMBERSGIVEAPARTYLECTUREPRODUCTIONLINEOFADVANCEDPARTYMEMBERSREPORTED,THEIROWNEXPERIENCES,ENHANCETHEATTRACTIONANDAPPEALOFPARTYLECTURE4ORGANIZATIONOFONLINECOMMUNICATIONFULLUSEOFTHEVARIOUSTYPESOFNETWORKMEDIA,TIMEPUSHESLEARNINGCONTENTBOOTPARTYCOMMUNISTNETWORKS,MOBILEPHONE,TV,MICROLEARNINGANDDISTANCEEDUCATIONPLATFORMSBOOTPARTY“MEMBERHOME“PARTICIPATIONINNETWORKEDLEARNING,INTERACTIONAND“THREELESSONS“,OFFLINESYNCHRONIZATIONOFENCOURAGINGPARTYMEMBERSTOCARRYOUTSTUDYANDEDUCATION,ENRICHINGTHECONTENTOFFORMS,EXPANDTHECOVERAGEOFEDUCATION5CARRYOUTTHERESPONSIBILITYEACHBRANCHTOEFFECTIVELYASSUMETHEMAINRESPONSIBILITYFORORGANIZATIONALLEARNING,TIMELYUNDERSTANDINGOFPARTYMEMBERSANDCADRESTOSTUDY,IDENTIFYANDRESOLVESYMPTOMSANDPROBLEMSPARTYCOMMITTEESHOULDDOAGOODJOBLEADERSHIPLEARNINGATTHESAMETIME,GUIDANCETOBRANCHBASEDONTHEDEVELOPMENTOFLEARNINGPROGRAMMES,ANDURGEDTHEIMPLEMENTATIONOF“THREELESSONS“SYSTEMANDIMPLEMENTINGLEARNINGREQUIREMENTSTOTAKEREPORTS,CUSTOMIZEDRESEARCH,PARTICIPATEINDISCUSSIONS,ATTENDMEETINGSOFTHEORGANIZATION,SUCHASSUPERVISION,ANDEFFECTIVETRANSMISSIONOFPRESSUREABOUTCONSOLIDATIONOFWEAKANDLAXPARTYBRANCHES,THROUGHTRUESTRONGTEAM,PROMOTETRANSFORMATIONIMPROVINGBRANCHTOISSUETHATSTANDSOUT,TOBEDEALTWITHFIRSTINPLACE,FURTHERSTUDYANDEDUCATION6PLAYTHELEADROLELEADERSHIP,LEADINGCADRESSHOULDSETANEXAMPLE,ANDTOLEADBYEXAMPLE,LAYERSOFDRIVENMODEL,LAYERUPONLAYER,FORMATIONOFTHESHOTS,THEOVERALLGENERALEFFECTOFLINKAGELEADINGCADRESSHOULDLEARNFIRSTANDBEINFRONT,ASKINGOTHERSTODOYOUFIRSTDOIT,ASKSOFOTHERSANDNOTTHEMSELVESDETERMINEDNOTTODO,WECANNOT“LAMPBLACK“,AND“FLASHLIGHTMANASHIMSELF“TOENFORCEARIGIDDOUBLEABOUTTHELIFEOFTHESYSTEM,LEADSTUDYDISCUSSION,LEADINTALKINGABOUTEXPERIENCES,GIVEAPARTYLECTURE,REPORT,LEADINGTOPARTICIPATEINORGANISATIONALLIFE,DEMOCRATICAPPRAISAL,LEADINDUTYOFDUEDILIGENCE,ACCORDINGTOPOSITIONS,CONTRIBUTETOROLEPLAYWITHLEARNING,PROMOTINGLEARNINGEDUCATIONSOLIDANDEFFECTIVE7GRASPTHEINTEGRATEDTOSTICKAROUNDTHECENTER,SERVINGTHEOVERALLSITUATION,THE“TWO“COMBININGEDUCATIONANDCOMPLETEDVARIOUSTASKS,ANDIMPLEMENTTHECOUNTY“THIRTEENFIVE“COMBINESPLANNING,ANDTHEXXCOMBINATIONOFSCIENTIFICDEVELOPMENTANDLEAPINGDEVELOPMENT,BOTHHANDS,TWO,AVOIDING“TWOPEELS“BYSTUDYINGEDUCATION,INSPIREPARTYMEMBERSANDCADRESUNDERTAKINGENTHUSIASM,INESTABLISHINGANDIMPLEMENTINGFIVEDEVELOPMENTPHILOSOPHY,SOLIDINDUSTRIALRESTRUCTURING,DEEPENINGREFORM,POVERTYALLEVIATIONCRUCIAL,IMPROVINGPEOPLESLIVELIHOODANDOTHERWORKINTHEFRONT,FOREXAMPLEPROMOTIONOFCADRESWORKHARD,AGGRESSIVE,PUSHDEVELOPMENTTOTESTTHEEFFECTIVENESSOFEDUCATIONALWORKTOWNSHIPTWOLEARNADOLEARNINGARRANGEMENTSSPECIFICPROGRAMMETHEPARTYTOTALBRANCHFORADVANCEFULLSTRICTLYRULEPARTY,ACCORDINGTOXXMUNICIPALONINCITYMEMBERSINTHECARRIEDOUT“LEARNCONSTITUTIONPARTYRULES,ANDLEARNSERIESSPEECH,DOQUALIFIEDMEMBERS“LEARNINGEDUCATIONIMPLEMENTATIONPROGRAMME,ANDXXMUNICIPALORGANIZATIONDEPARTMENTON“TWOLEARNADO“LEARNINGARRANGEMENTSOFSPECIFICPROGRAMME,ANDXXCITYLEARNINGEDUCATIONIMPLEMENTATIONPROGRAMMESPIRITANDTOWNPARTYIMPLEMENTATIONPROGRAMMEREQUIREMENTS,ACCORDINGTODISTINGUISHLEVEL,ANDHASTARGETEDSOLUTIONPROBLEMOFREQUIREMENTS,ENSURELEARNINGEDUCATIONMADEEFFECTIVENESS,PROMOTIONOFALLPARTYMEMBERSANDCONSCIOUSLYRESPECTTHEPARTYCONSTITUTION,ABIDEBYPARTYRULES,ARMEDWITHXISERIESOFIMPORTANTSPEECHBYGENERALSECRETARYHEAD,GUIDE,ANDPROMOTETHEWORK,BEQUALIFIEDPARTYMEMBERSANDLEARNINGARRANGEMENTSAREHEREBYMAKESTHEFOLLOWINGSPECIFICPROGRAMMESLEARNINGREQUIREMENTS,ONALLPARTYMEMBERSTOSTUDYTHEPARTYCONSTITUTIONANDPARTYRULESANDUNIFYTHEXISERIESOFIMPORTANTSPEECH,GENERALSECRETARY,SPEECHLEARNINGSERIESTODEEPENUNDERSTANDINGOFTHECONSTITUTIONPARTYRULES,CONSTITUTIONPARTYRULESINTHEDEEPINSIGHTSERIESADDRESSTHEBASICSPIRITANDPRACTICALREQUIREMENTS1,CONSTITUTIONPARTYRULESLEARNINGOFTHEPARTYCONSTITUTION,ADEEPUNDERSTANDINGOFTHEPARTYSNATURE,PURPOSE,GUIDINGPRINCIPLES,GOALS,ORGANIZATION,GOODSTYLE,GRASPCONDITIONS,RIGHTSANDOBLIGATIONSOFPARTYMEMBERS,BEARINGINMINDTHATOATH,CLEARQUALIFIEDPARTYMEMBERCRITERIAANDCONDITIONSLEARNINGTHECODEOFSELFDISCIPLINEOFTHECPC,THECPCSDISCIPLINARYREGULATIONS,THECHINESECOMMUNISTPARTYMEMBERRIGHTSORDINANCEANDSOON,MASTERINGSELFDISCIPLINESTANDARDSOF“FOURMUST“,THE“FOURUPHOLDINGS“,MASTERINGVARIOUSTYPESOFDISCIPLINARYOFFENCEANDPUNISHMENTP