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【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素1第一節(jié)會(huì)計(jì)對(duì)象與會(huì)計(jì)要素會(huì)計(jì)對(duì)象的一般表述會(huì)計(jì)對(duì)象是會(huì)計(jì)核算和監(jiān)督的內(nèi)容,即:單位能以貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)(經(jīng)濟(jì)業(yè)務(wù)、交易或事項(xiàng)、價(jià)值運(yùn)動(dòng))會(huì)計(jì)職能匚>核算和監(jiān)督匚→核算監(jiān)督的內(nèi)容→>資金運(yùn)動(dòng)二、企業(yè)的會(huì)計(jì)對(duì)象(經(jīng)濟(jì)業(yè)務(wù))(又稱經(jīng)濟(jì)業(yè)務(wù)或交易和事項(xiàng))以工業(yè)企業(yè)為例說明企業(yè)的經(jīng)濟(jì)業(yè)務(wù)可將企業(yè)的經(jīng)濟(jì)業(yè)務(wù)劃分為三個(gè)方面的業(yè)務(wù)1、籌資業(yè)務(wù);2、生產(chǎn)經(jīng)營(yíng)業(yè)務(wù);3、資產(chǎn)退出業(yè)務(wù)投入供應(yīng)生銷售貨幣資金□生產(chǎn)資金□商品資金□貨幣資金借入資金循環(huán)第一節(jié)會(huì)計(jì)對(duì)象與會(huì)計(jì)要素21、制造業(yè)會(huì)計(jì)對(duì)象(資金的運(yùn)動(dòng))資金投入,資金使用(資金循環(huán)與周轉(zhuǎn))資金退出▲供應(yīng)過程▲生產(chǎn)過程▲銷售過程▲投入資本負(fù)資貨幣儲(chǔ)備生產(chǎn)成品貨幣資金資金資金資金資金固定繞納稅資金金、分貴配利潤(rùn)等1、制造業(yè)會(huì)計(jì)對(duì)象(資金的運(yùn)動(dòng))32、流通業(yè)會(huì)計(jì)的對(duì)象(資金運(yùn)動(dòng))商品流通企業(yè)資金運(yùn)動(dòng)圖示資金投人資金使用〔不與周轉(zhuǎn)〕必退出◆商品入過程◆商品銷售過程◆投入貨幣商品貨幣資本金資金資金資金z固定負(fù)債動(dòng)鶿稅等資金2、流通業(yè)會(huì)計(jì)的對(duì)象(資金運(yùn)動(dòng))43、行政與事業(yè)單位的資金運(yùn)動(dòng)行政、事業(yè)單位資金運(yùn)動(dòng)圖示資金取得資金使用行政與事業(yè)單位的資金運(yùn)動(dòng)國(guó)家資預(yù)算金貨市各種資金運(yùn)資金費(fèi)用撥款動(dòng)3、行政與事業(yè)單位的資金運(yùn)動(dòng)5三、會(huì)計(jì)對(duì)象的具體化—會(huì)計(jì)要素行政事業(yè)單位會(huì)計(jì)對(duì)象具體化為五要素:資產(chǎn)、負(fù)債、凈資產(chǎn)、收入、支出。企業(yè)會(huì)計(jì)對(duì)象具體化為六要素:資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用和利潤(rùn)。靜態(tài)要素:資產(chǎn)、負(fù)債、所有者權(quán)益一今狀會(huì)計(jì)對(duì)象會(huì)計(jì)要素經(jīng)動(dòng)態(tài)要素:收入、費(fèi)用、利潤(rùn)營(yíng)三、會(huì)計(jì)對(duì)象的具體化—會(huì)計(jì)要素6會(huì)計(jì)對(duì)象分關(guān)會(huì)計(jì)要素靜態(tài)表現(xiàn)形式資金(財(cái)務(wù)狀況)資產(chǎn)負(fù)債所有者權(quán)益運(yùn)動(dòng)減態(tài)表現(xiàn)稱式(經(jīng)營(yíng)成果)收入費(fèi)用潤(rùn)會(huì)計(jì)對(duì)象7四、會(huì)計(jì)要素的內(nèi)容)資產(chǎn)1.概念:是指過去的交易、事項(xiàng)形成的并由企業(yè)擁有或者控制的資源,該資源預(yù)期會(huì)給企業(yè)帶來經(jīng)濟(jì)利益2.特征資產(chǎn)預(yù)期會(huì)給企業(yè)帶來經(jīng)濟(jì)利益資產(chǎn)必須為企業(yè)擁有或控制資產(chǎn)是過去的交易、事項(xiàng)中獲得四、會(huì)計(jì)要素的內(nèi)容83.資產(chǎn)的分類(1)流動(dòng)資產(chǎn):一年內(nèi)或者超過一年的一個(gè)營(yíng)業(yè)周期內(nèi)變現(xiàn)或耗用的資產(chǎn)。庫(kù)存現(xiàn)金、銀行存款、短期投資、應(yīng)收款項(xiàng)待攤費(fèi)用和存貨等。(2)長(zhǎng)期投資:持有一年以上不準(zhǔn)備隨時(shí)變現(xiàn)的股票、債券和其他投資。(3)固定資產(chǎn):使用期限較長(zhǎng),單位價(jià)值較高,并且在使用過程中保持原有實(shí)物型態(tài)的資產(chǎn)。房屋建筑物、機(jī)器設(shè)備等。3.資產(chǎn)的分類9(4)無形資產(chǎn):指企業(yè)為生產(chǎn)商品或者提供勞務(wù)、出租給他人或?yàn)楣芾砟康牡亩钟械?、沒有實(shí)物形態(tài)的非貨幣性長(zhǎng)期資產(chǎn)。專利權(quán)、商標(biāo)權(quán)、土地使用權(quán)、非專利技術(shù)和商譽(yù)等。(可辨認(rèn)、不可辨認(rèn))(5)其他資產(chǎn):除上述資產(chǎn)以外的資產(chǎn)。長(zhǎng)期待攤費(fèi)用、銀行凍結(jié)財(cái)產(chǎn)、訴訟中的財(cái)產(chǎn)等(4)無形資產(chǎn):10【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件11【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件12【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件13【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件14【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件15【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件16【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件17【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件18【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件19【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件20【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件21【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件22【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件23【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件24【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件25【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件26【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件27【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件28【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件29【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件30【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件31【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件32【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件33【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件34【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件35【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件36【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件37【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件38【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件39【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件40【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件41【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件42【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件43【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件44【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件45【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件46【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件47【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件48【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件49【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件50【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件51【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件52【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件53【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件54【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件55【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素56第一節(jié)會(huì)計(jì)對(duì)象與會(huì)計(jì)要素會(huì)計(jì)對(duì)象的一般表述會(huì)計(jì)對(duì)象是會(huì)計(jì)核算和監(jiān)督的內(nèi)容,即:單位能以貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)(經(jīng)濟(jì)業(yè)務(wù)、交易或事項(xiàng)、價(jià)值運(yùn)動(dòng))會(huì)計(jì)職能匚>核算和監(jiān)督匚→核算監(jiān)督的內(nèi)容→>資金運(yùn)動(dòng)二、企業(yè)的會(huì)計(jì)對(duì)象(經(jīng)濟(jì)業(yè)務(wù))(又稱經(jīng)濟(jì)業(yè)務(wù)或交易和事項(xiàng))以工業(yè)企業(yè)為例說明企業(yè)的經(jīng)濟(jì)業(yè)務(wù)可將企業(yè)的經(jīng)濟(jì)業(yè)務(wù)劃分為三個(gè)方面的業(yè)務(wù)1、籌資業(yè)務(wù);2、生產(chǎn)經(jīng)營(yíng)業(yè)務(wù);3、資產(chǎn)退出業(yè)務(wù)投入供應(yīng)生銷售貨幣資金□生產(chǎn)資金□商品資金□貨幣資金借入資金循環(huán)第一節(jié)會(huì)計(jì)對(duì)象與會(huì)計(jì)要素571、制造業(yè)會(huì)計(jì)對(duì)象(資金的運(yùn)動(dòng))資金投入,資金使用(資金循環(huán)與周轉(zhuǎn))資金退出▲供應(yīng)過程▲生產(chǎn)過程▲銷售過程▲投入資本負(fù)資貨幣儲(chǔ)備生產(chǎn)成品貨幣資金資金資金資金資金固定繞納稅資金金、分貴配利潤(rùn)等1、制造業(yè)會(huì)計(jì)對(duì)象(資金的運(yùn)動(dòng))582、流通業(yè)會(huì)計(jì)的對(duì)象(資金運(yùn)動(dòng))商品流通企業(yè)資金運(yùn)動(dòng)圖示資金投人資金使用〔不與周轉(zhuǎn)〕必退出◆商品入過程◆商品銷售過程◆投入貨幣商品貨幣資本金資金資金資金z固定負(fù)債動(dòng)鶿稅等資金2、流通業(yè)會(huì)計(jì)的對(duì)象(資金運(yùn)動(dòng))593、行政與事業(yè)單位的資金運(yùn)動(dòng)行政、事業(yè)單位資金運(yùn)動(dòng)圖示資金取得資金使用行政與事業(yè)單位的資金運(yùn)動(dòng)國(guó)家資預(yù)算金貨市各種資金運(yùn)資金費(fèi)用撥款動(dòng)3、行政與事業(yè)單位的資金運(yùn)動(dòng)60三、會(huì)計(jì)對(duì)象的具體化—會(huì)計(jì)要素行政事業(yè)單位會(huì)計(jì)對(duì)象具體化為五要素:資產(chǎn)、負(fù)債、凈資產(chǎn)、收入、支出。企業(yè)會(huì)計(jì)對(duì)象具體化為六要素:資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用和利潤(rùn)。靜態(tài)要素:資產(chǎn)、負(fù)債、所有者權(quán)益一今狀會(huì)計(jì)對(duì)象會(huì)計(jì)要素經(jīng)動(dòng)態(tài)要素:收入、費(fèi)用、利潤(rùn)營(yíng)三、會(huì)計(jì)對(duì)象的具體化—會(huì)計(jì)要素61會(huì)計(jì)對(duì)象分關(guān)會(huì)計(jì)要素靜態(tài)表現(xiàn)形式資金(財(cái)務(wù)狀況)資產(chǎn)負(fù)債所有者權(quán)益運(yùn)動(dòng)減態(tài)表現(xiàn)稱式(經(jīng)營(yíng)成果)收入費(fèi)用潤(rùn)會(huì)計(jì)對(duì)象62四、會(huì)計(jì)要素的內(nèi)容)資產(chǎn)1.概念:是指過去的交易、事項(xiàng)形成的并由企業(yè)擁有或者控制的資源,該資源預(yù)期會(huì)給企業(yè)帶來經(jīng)濟(jì)利益2.特征資產(chǎn)預(yù)期會(huì)給企業(yè)帶來經(jīng)濟(jì)利益資產(chǎn)必須為企業(yè)擁有或控制資產(chǎn)是過去的交易、事項(xiàng)中獲得四、會(huì)計(jì)要素的內(nèi)容633.資產(chǎn)的分類(1)流動(dòng)資產(chǎn):一年內(nèi)或者超過一年的一個(gè)營(yíng)業(yè)周期內(nèi)變現(xiàn)或耗用的資產(chǎn)。庫(kù)存現(xiàn)金、銀行存款、短期投資、應(yīng)收款項(xiàng)待攤費(fèi)用和存貨等。(2)長(zhǎng)期投資:持有一年以上不準(zhǔn)備隨時(shí)變現(xiàn)的股票、債券和其他投資。(3)固定資產(chǎn):使用期限較長(zhǎng),單位價(jià)值較高,并且在使用過程中保持原有實(shí)物型態(tài)的資產(chǎn)。房屋建筑物、機(jī)器設(shè)備等。3.資產(chǎn)的分類64(4)無形資產(chǎn):指企業(yè)為生產(chǎn)商品或者提供勞務(wù)、出租給他人或?yàn)楣芾砟康牡亩钟械?、沒有實(shí)物形態(tài)的非貨幣性長(zhǎng)期資產(chǎn)。專利權(quán)、商標(biāo)權(quán)、土地使用權(quán)、非專利技術(shù)和商譽(yù)等。(可辨認(rèn)、不可辨認(rèn))(5)其他資產(chǎn):除上述資產(chǎn)以外的資產(chǎn)。長(zhǎng)期待攤費(fèi)用、銀行凍結(jié)財(cái)產(chǎn)、訴訟中的財(cái)產(chǎn)等(4)無形資產(chǎn):65【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件66【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件67【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件68【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件69【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件70【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件71【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件72【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件73【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件74【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件75【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件76【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件77【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件78【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件79【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件80【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件81【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件82【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件83【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件84【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件85【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件86【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件87【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件88【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件89【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件90【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件91【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件92【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件93【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件94【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件95【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件96【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件97【財(cái)務(wù)會(huì)計(jì)】會(huì)計(jì)要素課件98【財(cái)
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