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2013会计基础分章讲义01第一章总论_图文


confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of our work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to d abble in different areas of knowle dge. Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of route, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le arn, al so to t o out side le arn; not only to to books lear n, als o to field study le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de o ur work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to f oster the character of advancing wit h the times, forge a head, often reflect themselves i n ada pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n terms of accelerating the devel opme nt of a r elaxation, kee p pr omising State of mind. In order t o do i nvestigations, inve stigations is the r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wi s dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he reas on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize new experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Especially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd principl e com bine d up, put superi or of spirit a nd l ocal real ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

第一章 总论 本章分值为 9 分左右,题型包括单选、多选、判断和不定项选择题。 本章教材结构:

第一节

会计概述

一、会计概念 会计是以货币为主要计量单位, 反映和监督一个单位经济活动的一种经济管理工作。 其含义 是: ①会计本质:一项经济管理活动,属于管理的范畴。 ②会计对象:特定单位的经济活动; ③会计基本职能:核算和监督; ④会计主要计量单位:货币是主要的计量单位但并不是唯一的计量单位 在会计学中,财务会计是最基本的、也是最早产生和发展起来的。财务会计目标是通过编制 财务报告,借以反映企业的财务状况、经营成果和现金流量。 【例 1-多选】财务会计目标是通过编制财务报告,借以反映企业的() A.成本费用 B.经营成果 C.财务状况 D.现金流量 【答案】BCD 二、会计的基本职能 会计的基本职能有两个,即:会计核算职能和会计监督职能

(一)会计核算职能(以货币为主要计量单位,通过 4 个环节,反映特定主体经济活动,向 有关方面提供会计信息,是会计的首要职能) 1、会计核算的特点 (1)以货币为主要计量单位:注意“主要”两个字,言外之意就是除了货币计量单位外还 可以以实物量及劳动量作为辅助计量单位。 (2)具有完整、连续、系统性: 完整性:所有会计对象都要核算
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unified arrangements , units main le d to for ca dres w orkers Shang a times party lect ure, due to himself level limited, only put t his stage conce ntrated lear ning of ex perience today and everyone common with lear ning exchange, pur pose is let w e further dee p understa ndi ng mass li ne of connotati on, i nsiste d party of mas s line, do ma sses w ork, foll owing mai n from four a as pe cts tol d: a, a nd full awarene ss party of mass line educati on practice activities of major mea ning Party's 18 major disti nct pr opose d to focus on the party's adva nce d nat ure and purity, i n the party, with "pragmatic a nd clea n for the people" as the main conte nt of the party's mass li ne a nd e ducational pra ctice. 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Ji npi ng as party General Secretary a nd a dher e to strictly a dministeri ng the party, strengthe n the party's major de cisi on i s in li ne wit h the public expectations a nd strengthe ning t he constructi on of learni ng-oriente d service i nnovation of Marxist party's major de ployment, i s the important meas ure to adva nce t he great ca use of s ocia lism with Chi nese characteri stics . First, carry out the party's mass li ne i n education pra ctice, wa s carryi ng 18 of the party spir it, summon a powerful force for realizing t he great rej uvenation of the Chi nese nat ion the Chinese dre am of urgent ne eds . Party's 18 t o promote strategic de ployme nt to buildi ng sociali sm with Chine se characteristi cs, prese nts two 10 0-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of ur ban a nd rural re side nts in 2 0 10 on t he ba sis of double complete the buildi ng of a well -off society; the mi ddle of this century i nto a pr os perous, democrati c, civi lized a nd harmoni ous Socialist modern country, a nd on t his ba sis, the Chines e dream of realizi ng the great rej uvenati on of the Chi nese nation. 18 Congress of the part y, Comrade XI Ji npi ng repeate dly expounded t he Chine se dream. T he ba sic connotation of the Chines e dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit and cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf -aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed t hat parties s hould have "com mon lang uage" socialist countries must have "unity of will". History ha s

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of our work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge. Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of route, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le ar n, al so to t o out side le arn; not only to to books lear n, als o to field study le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n a da pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n term s of accelerating the devel opme nt of a relaxation, kee p pr omising State of mind. In order t o do i nvestigations, inve stigations is t he r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he reas on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize n ew experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Esp ecially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd principl e com bine d up, put superi or of spirit a nd l ocal rea l ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

连续性:核算连续进行,不能中断 系统性:提供的会计数据能成为一个有机整体 (二)会计监督 1.含义: 会计监督职能: 会计人员在进行会计核算的同时, 对特定主体的经济活动的合法性和合理性 进行监督。 会计监督就是通过预测、决策、控制、分析、考评等具体方法,促使经济活动按照规定的要 求运行,以达到预期的目的。 2.特点: (1)通过价值指标来进行 (2)对企业的经济活动的全过程进行监督,包括事前、事中和事后监督 (3)依据是合法性和合理性 【例 2】会计的基本职能包括() A.会计核算 B.会计监督 C.参与经济决策 D.进行财务预测 【答案】AB 【例 3】下列不属于会计核算职能的是()。 A.确定经济活动是否应该或能够进行会计处理 B.将经济活动内容记录在凭证上,并进行计算汇总 C.审查经济活动是否符合合理性的要求 D.编制会计报表 【答案】C 三、财务报告目标 (一)总目标:提高经济效益 (二)基本目标:向有关各方提供会计信息,以满足经济决策的需要。 (三)《企业会计准则》规定的目标 根据 2006 年《企业会计准则》,财务报告的目标是向财务报告使用者(包括投资者、债权 人、政府及其有关部门和社会公众等)提供与企业财务状况、经营成果和现金流量等有关 的会计信息,反映企业管理层受托责任履行情况,有助于财务报告使用者作出经济决策。 (1)向财务报告使用者提供会计信息 企业财务报告的使用者包括投资者、债权人、政府有关部门、社会公众。 投资者分析企业的理财能力、盈利能力和发展能力,预测投资风险和报酬。 债权人分析企业的偿债能力,衡量贷款风险,作出贷款决策。 社会公众了解企业产品质量和价格变动、 所承担的社会责任和信誉等, 监督企业生产经营活 动,保护自身的合法权益。 (2)反映企业管理层受托责任履行情况。 四、会计的对象 会计的对象是指会计所核算和监督的内容,即会计工作的客体。会计并不能核算和监督社 会在生产过程中的所有经济活动, 而只能核算和监督社会再生产过程中能够用货币表现的经 济活动。即凡是特定主体能够以货币表现的经济活动,都是会计核算和监督的内容。以货 币表现的经济活动,又称为价值运动或资金运动。 【例 4】下面关于会计对象说法正确的是()。
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unified arrangements , units main le d to for ca dres w orkers Shang a times party lect ure, due to himself level limited, only put t his stage co nce ntrated lear ning of ex perience today and everyone common with lear ning exchange, pur pose is let w e further dee p understa ndi ng mass li ne of connotati on, i nsiste d party of mas s line, do ma sses w ork, foll owing mai n from four a as pe cts tol d: a, a nd full awarene ss party of mass line educati on practice activities of major mea ning Party's 18 major disti nct pr opose d to focus on the party's adva nce d nat ure and purity, i n the party, with "pragmatic a nd clea n for the people" as the main conte nt of the party's mass li ne a nd e ducational pra ctice. 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Ji npi ng as party General Secretary a nd a dher e to strictly a dministeri ng the party, strengthe n the party's major de cisi on i s in li ne wit h the public expectations a nd strengthe ning t he constructi on of learni ng-oriente d

service i nnovation of Marxist party's major de ployment, i s the important meas ure to adva nce t he great ca use of s ocia lism with Chi nese characteri stics . First, carry out the party's mass li ne i n education pra ctice, wa s carryi ng 18 of the party spir it, summon a powerful force for realizing t he great rej uvenation of the Chi nese nation the Chinese dre am of urgent ne eds . Party's 18 t o promote strategic de ployme nt to buildi ng sociali sm with Chine se characteristi cs, prese nts two 10 0-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of ur ban a nd rural re side nts in 2 0 10 on t he ba sis of double complete the buildi ng of a well -off society; the mi ddle of this century i nto a pr os perous, democrati c, civi lized a nd harmoni ous Socialist modern country, a nd on t his ba sis, the Chines e dream of realizi ng the great rej uvenati on of the Chi nese nation. 18 Congress of the part y, Comrade XI Ji npi ng repeate dly expounded t he Chine se dream. T he ba sic connotation of the Chines e dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit and cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf-aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uag e" socialist countries must have "unity of will". History ha s

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of o ur work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge . Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of r oute, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le arn, al so to t o out side le arn; not only to to books lear n, als o to field st udy le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n ada pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n terms of accelerating the devel opme nt of a relaxation, kee p pr omising State of min d. In order t o do i nvestigations, inve stigations is the r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he re as on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize new experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Especially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd princi pl e com bine d up, put superi or of spirit a nd l ocal real ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

A.会计对象就是社会再生产过程中的资金运动 B.企业日常进行的所有活动都是会计对象 C.特定主体能够以货币表现的经济活动,都是会计核算和监督的内容 D.核算和监督的内容是会计的对象 【答案】ACD 工业企业的资金运动包括资金的投入、资金的循环与周转(包括供应过程、生产过程、销 售过程三个阶段)和资金的退出三部分。 1、资金的投入: (1)企业所有者投入的资金-----------企业所有者权益 (2)债权人投入的资金-----------------企业债权人权益----企业负债。 投入企业的资金一部分构成流动资产,另一部分构成非流动资产。 2、资金的循环和周转分为供应、生产、销售三个阶段。 (1)在供应过程中,企业要购买原材料等劳动对象,发生材料买价、运输费、装卸费等材 料采购成本,与供应单位发生货款的结算关系。 (2)在生产过程中,发生原材料消耗的材料费、向劳动者支付工资、奖金等劳动报酬、固 定资产折旧等。 (3)在销售过程中,将生产的产品销售出去,取得销售收入,发生货款结算等业务。 3、资金的退出 企业在生产经营过程中, 为社会创造了一部分新价值, 因此企业收回的货币资金一般要大于 投入的资金,这部分增加额就是企业的利润。 资金退出包括偿还各项债务、上交各项税金、向所有者分配利润等,使得这部分资金离开本 企业,退出本企业的资金循环与周转。 【例题 5】工业企业的资金运动包括的几个阶段是() A.资金投入 B.资金退出 C.资金耗用 D.资金循环与周转 答案:ABD 【例题 6】下列业务中,属于资金退出的有()。 A、购买材料 B、缴纳税金 C、分配利润 D、银行借款 答案:BC 解析:BC 是资金退出。A 是供应过程,属于资金周转和循环过程,D 是资金的筹集,属于资 金的投入 【例题 7】投资人投入的资金和债权人投入的资金,投入企业后,形成企业的() A.成本 B.费用 C.资产 D.负债 答案:C 解析:不管是投资人投入的资金还是债权人投入的资金,只要投入企业后就会形成企业的 资产。
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt her de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe cts tol d: a, a nd full aware nes s party of m ass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educatio nal pra ctice . 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the construction of learni ng-oriente d service i nnovation of Marxist party's major depl oyment, is t he important measure t o advance the great caus e of socialism wit h Chi nes e characteristi cs. First, carry out t he party's mas s line i n educati on pra ctice, w as carryi ng 18 of the party spirit, summon a powerful force for reali zing the great rej uvenation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , prese nts two 1 00-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of urba n and rural resi dents i n 201 0 on the basi s of doubl e com plete the buil ding of a well-off society; t he middle of this cent ury into a pros perous, democratic, civ ilized a nd harmoni ous Socialist modern country, a nd on thi s bas is, the Chi nese dream of realizing t he great rejuve nation of the Chine se nati on. 18 Congres s of the part y, Comra de XI Jinping repe atedly expounde d the Chi nese dre am. The basi c connotation of the Chine se dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit an d cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf -aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uage" socialist countrie s must have "unity of will". History ha s

3

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of our work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge. Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of route, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le ar n, al so to t o out side le arn; not only to to books lear n, als o to field study le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n a da pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n term s of accelerating the devel opme nt of a relaxation, kee p pr omising State of mind. In order t o do i nvestigations, inve stigations is t he r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he reas on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize n ew experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Esp ecially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd principl e com bine d up, put superi or of spirit a nd l ocal rea l ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

五、会计核算的具体内容与一般要求 (一)会计核算的具体内容 1.款项和有价证券的收付 (1)款项是作为支付手段的货币资金,包括现金、银行存款和其他货币资金。 (2)有价证券是指表示一定财产拥有权或支配权的证券,如国库券、股票、企业债券。 2.财物的收发、增减和使用 财物是单位进行生产经营活动且具有实物形态的经济资源。 3.债权、债务的发生和结算 债权是企业收取款项的权利,包括各种应收及预付款项。 债务是现时义务,一般包括各项借款、应付和预收款项,以及应交款项等。 4.资本的增减 资本是投资者为开展生产经营活动而投入的资金。会计上的资本专指所有者权益中的投入 资本。 5.收入、支出、费用、成本的计算 (1)收入是指企业在销售商品、提供劳务及让渡资产使用权等日常活动中所形成的经济利 益总流入。 (2)支出是指企业所实际发生的各项开支,以及在正常生产经营活动以外的支出和损失。 (3)费用是指企业为销售商品、提供劳务等日常活动中所发生的经济利益的流出。 (4)成本是按一定的产品或劳务对象所归集的费用,是对象化的费用。 6.财务成果的计算和处理 财务成果主要是企业在一定时期内通过从事生产经营活动而在财务上所取得的结果。 财务成果的计算和处理一般包括利润的计算、所得税的计算、利润分配或亏损弥补等。 7.其他事项 【例题 8】根据《中华人民共和国会计法》的规定,下列经济业务事项中,应当办理会计手 续,进行会计核算的有() A.款项和有价证券的收付 B.财物的收发、增减和使用 C.财务成果的计算和处理 D.债权债务的发生和结算 【答案】ABCD 【例题 9】财务成果的计算和处理一般包括()。 A.收入的计算 B.利润的计算 C.所得税的计算 D.利润分配或亏损弥补 【答案】BCD (二)会计核算的一般要求 1、各单位必须按照国家统一的会计制度的要求设置会计科目和账户、复式记账、填制会计 凭证、登记会计账簿、进行成本计算、财产清查和编制财务报告。 2、各单位必须根据实际发生的经济业务事项进行会计核算,编制财务报告。 3、各单位发生的各项经济业务事项应当在依法设置的账簿上统一登记、核算。 4、各单位对会计凭证、会计账簿、财务报告和其他会计资料应当建立档案,妥善保管 5、使用电子计算机进行会计核算的,其软件及其生产的会计资料必须符合国家统一会计制 度的规定。
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unified arrangements , units main le d to for ca dres w orkers Shang a times party lect ure, due to himself level limited, only put t his stage co nce ntrated lear ning of ex perience today and everyone common with lear ning exchange, pur pose is let w e further dee p understa ndi ng mass li ne of connotati on, i nsiste d party of mas s line, do ma sses w ork, foll owing mai n from four a as pe cts tol d: a, a nd full awarene ss party of mass line educati on practice activities of major mea ning Party's 18 major disti nct pr opose d to focus on the party's adva nce d nat ure and purity, i n the party, with "pragmatic a nd clea n for the people" as the main conte nt of the party's mass li ne a nd e ducational pra ctice. 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Ji npi ng as party General Secretary a nd a dher e to strictly a dministeri ng the party, strengthe n the party's major de cisi on i s in li ne wit h the public expectations a nd strengthe ning t he constructi on of learni ng-oriente d

service i nnovation of Marxist party's major de ployment, i s the important meas ure to adva nce t he great ca use of s ocia lism with Chi nese characteri stics . First, carry out the party's mass li ne i n education pra ctice, wa s carryi ng 18 of the party spir it, summon a powerful force for realizing t he great rej uvenation of the Chi nese nation the Chinese dre am of urgent ne eds . Party's 18 t o promote strategic de ployme nt to buildi ng sociali sm with Chine se characteristi cs, prese nts two 10 0-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of ur ban a nd rural re side nts in 2 0 10 on t he ba sis of double complete the buildi ng of a well -off society; the mi ddle of this century i nto a pr os perous, democrati c, civi lized a nd harmoni ous Socialist modern country, a nd on t his ba sis, the Chines e dream of realizi ng the great rej uvenati on of the Chi nese nation. 18 Congress of the part y, Comrade XI Ji npi ng repeate dly expounded t he Chine se dream. T he ba sic connotation of the Chines e dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit and cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf-aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uag e" socialist countries must have "unity of will". History ha s

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of o ur work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge . Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of r oute, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le arn, al so to t o out side le arn; not only to to books lear n, als o to field st udy le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n ada pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n terms of accelerating the devel opme nt of a relaxation, kee p pr omising State of min d. In order t o do i nvestigations, inve stigations is the r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he re as on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize new experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Especially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd princi pl e com bine d up, put superi or of spirit a nd l ocal real ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

6、会计记录的文字应当使用中文。在民族自治地区,会计记录可以同时使用当地通用的一 种民族文字。 在中华人民共和国境内的外商投资企业、 外国企业和其他外国组织的会计记录, 可以同时使用一种外国文字。 【例题 10】下列有关会计核算一般要求的表述中,不正确的是()。 A.企业必须根据实际发生的经济业务事项进行会计核算 B.企业在不违背国家统一会计制度规定的前提下,可以根据本企业的实际情况,确定应设 置的会计科目 C.企业发生的各项经济业务事项应当在依法设置的会计账簿上统一登记、核算 D.外国企业会计记录的文字可以只使用外国文字 【答案】D 【解析】外国企业会计记录的文字在使用中文的同时,可以使用外国文字。 第二节 会计基本假设和会计记账基础 一、会计基本假设 会计基本假设是会计确认、计量和报告的前提,是对会计核算所处时间、空间环境等所作 出的合理设定。会计核算的基本假设包括会计主体、持续经营、会计分期和货币计量等四 项。 假设 具体内容 1.定义:会计主体是指会计确认、计量和报告的空间范围。 2.作用:不仅要求分清经济业务是属于本企业还是其他企业,还要分清经济业 务是属于本企业还是企业的所有者。 3.会计主体与法律主体的关系 会计主体与法律主体并非是对等的概念。一般而言,凡是法人单位必为会计主 体,但会计主体不一定是法人。 【注】企业集团、企业的分厂、企业的车间或事业部,都可以成为会计主体, 但不属于法律主体。 会计主体在可预见的未来, 会按照当前的规模和状态继续经营下去, 不会破产、 也不会大规模削减业务。 1.定义:将一个会计主体持续经营的生产经营活动人为地划分为若干相等的会 计期间,以便分期结算账目和编制财务报告。 2.会计期间分为年度、半年度、季度和月度,且均按公历起讫日期确定。 其中,半年度、季度和月度称为会计中期。 3.作用:由于会计分期,才产生了当期与其他期间的差别,从而形成了权责发 生制和收付实现制不同的记账基础,进而出现了应收、应付、待摊会计处理方 法。 在货币计量的前提下,会计核算应以人民币作为记账本位币。业务收支以外币 为主的企业也可选择某种外币作为记账本位币,但向外编送财务报告时,应折 算为人民币反映。

会计主体

持续经营

会计分期

货币计量

【例 11】会计主体可以是一个企业,也可以是企业内部的某一个单位。() 【答案】对 【例 12】会计主体所核算的生产经营活动也包括其他企业或投资者个人的其他生产经营活 动。() 【答案】错 【例 13】下列可以作为会计主体核算的有()
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt her de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe cts tol d: a, a nd full aware nes s party of m ass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educatio nal pra ctice . 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the construction of learni ng-oriente d service i nnovation of Marxist party's major depl oyment, is t he important measure t o advance the great caus e of socialism wit h Chi nes e characteristi cs. First, carry out t he party's mas s line i n educati on pra ctice, w as carryi ng 18 of the party spirit, summon a powerful force for reali zing the great rej uvenation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , prese nts two 1 00-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of urba n and rural resi dents i n 201 0 on the basi s of doubl e com plete the buil ding of a well-off society; t he middle of this cent ury into a pros perous, democratic, civ ilized a nd harmoni ous Socialist modern country, a nd on thi s bas is, the Chi nese dream of realizing t he great rejuve nation of the Chine se nati on. 18 Congres s of the part y, Comra de XI Jinping repe atedly expounde d the Chi nese dre am. The basi c connotation of the Chine se dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit an d cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf -aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uage" socialist countrie s must have "unity of will". History ha s

5

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of our work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge. Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of route, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le ar n, al so to t o out side le arn; not only to to books lear n, als o to field study le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n a da pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n term s of accelerating the devel opme nt of a relaxation, kee p pr omising State of mind. In order t o do i nvestigations, inve stigations is t he r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he reas on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize n ew experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Esp ecially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd principl e com bine d up, put superi or of spirit a nd l ocal rea l ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

A.企业集团 B.分厂 C.事业部 D.子公司 【答案】ABCD 【例 14】会计中期包括() A.月度 B.季度 C.半年度 D.年度 【答案】ABC 【例题 15】由于有了持续经营这个会计核算的基本前提,才产生了当期与其他期间的区别, 从而出现了权责发生制与收付实现制的区别() 【答案】错 二、会计记账基础----确认收入费用归属期 类型 权责发生制 具体内容 1.含义:权责发生制也称为应计制或应收应付制,从时间上规定会计确认 的基础, 其核心是根据权责关系的实际发生期间来确认企业的收入和费用。 即收入归属期是创造收入的会计期间;费用的归属期应是费用所服务的会 计期间。 2.要求:凡是当期已经实现的收入和已经发生或应当负担的费用,无论款 项是否收付,均应作为当期的收入和费用处理。凡是不属于当期的收入和 费用,即使款项已经在当期收付,都不应作为当期的收入和费用处理。 3.适用:企业会计的确认、计量和报告应当以权责发生制为基础。 4.举例 ①对于企业本期已向客户发货而尚未收到货款的交易, 应作为本期的收入, 不应作为收到货款期间的收入。 ②对于本期已经预收货款而尚未发出商品的交易,由于本期不具有收取货 款的权利,不能作为本期的收入,而只能作为一项负债。 ③对于企业本期应付的借款利息,尽管本期尚未支付,但由于本期受益, 就应作为本期的费用,而不作为支付期的费用。 ④对于本期预付下期的租金,尽管款项本期支付,但由于并不受益,就不 能作为本期的费用。 1.含义:也称为现金制或现收现付式,是以款项的实际收付为标准来确认 本期收入和费用的一种方法。 2.要求:凡是在本期收到的收入和支付的费用,不论其是否属于本期,都 应作为本期的收入和费用处理;反之,凡是本期未收到的收入和未支付的 费用,即使应属于本期,也不作为本期的收入和费用处理。 3.适用:我国的政府与非营利性组织会计一般采用收付实现制,事业单位 除经营业务采用权责发生制外,其他业务也采用收付实现制。

收付实现制

【例题 16】《企业会计准则》规定,会计的确认、计量和报告应当以权责发生制为基础。 () 【答案】对 【例题 17】收付实现制是以收或支付的现金作为确认收入和费用的依据。()
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unified arrangements , units main le d to for ca dres w orkers Shang a times party lect ure, due to himself level limited, only put t his stage co nce ntrated lear ning of ex perience today and everyone common with lear ning exchange, pur pose is let w e further dee p understa ndi ng mass li ne of connotati on, i nsiste d party of mas s line, do ma sses w ork, foll owing mai n from four a as pe cts tol d: a, a nd full awarene ss party of mass line educati on practice activities of major mea ning Party's 18 major disti nct pr opose d to focus on the party's adva nce d nat ure and purity, i n the party, with "pragmatic a nd clea n for the people" as the main conte nt of the party's mass li ne a nd e ducational pra ctice. 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Ji npi ng as party General Secretary a nd a dher e to strictly a dministeri ng the party, strengthe n the party's major de cisi on i s in li ne wit h the public expectations a nd strengthe ning t he constructi on of learni ng-oriente d service i nnovation of Marxist party's major de ployment, i s the important meas ure to adva nce t he great ca use of s ocia lism with Chi nese characteri stics . First, carry out the party's mass li ne i n education pra ctice, wa s carryi ng 18 of the party spir it, summon a powerful force for realizing t he great rej uvenation of the Chi nese nation the Chinese dre am of urgent ne eds . Party's 18 t o promote strategic de ployme nt to buildi ng sociali sm with Chine se characteristi cs, prese nts two 10 0-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of ur ban a nd rural re side nts in 2 0 10 on t he ba sis of double complete the buildi ng of a well -off society; the mi ddle of this century i nto a pr os perous, democrati c, civi lized a nd harmoni ous Socialist modern country, a nd on t his ba sis, the Chines e dream of realizi ng the great rej uvenati on of the Chi nese nation. 18 Congress of the part y, Comrade XI Ji npi ng repeate dly expounded t he Chine se dream. T he ba sic connotation of the Chines e dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit and cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf-aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uag e" socialist countries must have "unity of will". History ha s

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of o ur work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge . Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of r oute, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le arn, al so to t o out side le arn; not only to to books lear n, als o to field st udy le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n ada pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n terms of accelerating the devel opme nt of a relaxation, kee p pr omising State of min d. In order t o do i nvestigations, inve stigations is the r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he re as on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize new experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Especially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd princi pl e com bine d up, put superi or of spirit a nd l ocal real ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

【答案】对 【例题 18】目前我国的行政单位会计采用的会计基础,主要是()。 A.权责发生制 B.应收应付制 C.收付实现制 D.统收统支制 【答案】C 【例题 19】企业 1 月份发生下列支出:预付全年仓库租金 12000 元;支付上年第 4 季度银 行借款利息 5400 元;以现金 680 元购买行政管理部门使用的办公用品;预提本月应负担的 银行借款利息 1500 元。按权责发生制确认的本月费用为()元。 A.19580 B.7080 C.14180 D.3180 【答案】D 【解析】12000÷12+680+1500=3180 元 第三节 会计信息的质量要求 会计信息的质量要求包括 8 项: 可靠性、相关性、可理解性、可比性――――首要质量要求、基本质量特征 实质重于形式;重要性;谨慎性;及时性――次级质量要求 1.可靠性: (1)含义:是指会计核算应当以实际发生的交易或事项为依据。如实反映符合确认和计量 要求的各项会计要素及其他相关信息,保证会计信息真实可靠,内容完整。可靠性是对会计 工作和会计信息质量最基本的要求。 (2)要求: ①客观地反映企业的财务状况、经营成果和现金流量。 ②正确运用会计原则和方法,准确反映企业的实际情况。 ③会计提供的信息应具有可验证性,经得起检验。 2.相关性:要求企业提供的会计信息应当与财务报告使用者的经济决策需要相关,有助于 财务会计报告使用者对企业过去、现在和将来的情况作出评价或者预测。 3.可理解性:企业提供的会计信息应当清晰明了,便于理解和利用。 4.可比性: ①同一企业不同时期发生的相同或相似的交易或事项,应当采用一致的会计政策,不得 随意变更。如确需变更,应当在会计报表附注中予以说明。 ②不同企业发生的相同或相似的交易或者事项,应当采用规定的会计政策、确保会计信 息口径一致、相互可比。 5.实质重于形式: 企业应当按照交易或事项的经济实质进行会计核算, 而不能单单以其法律 形式作为会计核算的依据。如:融资租赁固定资产,虽然法律形式看承租企业并不拥有所有 权,但从经济实质来看,企业能够控制其创造的未来经济利益,因此会计核算上将融资租入 的资产视为承租企业的资产进行核算。 6.重要性 (1)含义:是指企业在会计核算过程中对交易或事项应当区别其重要程度,采用不同的核 算方式。
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt her de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe cts tol d: a, a nd full aware nes s party of m ass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educatio nal pra ctice . 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the construction of learni ng-oriente d service i nnovation of Marxist party's major depl oyment, is t he important measure t o advance the great caus e of socialism wit h Chi nes e characteristi cs. First, carry out t he party's mas s line i n educati on pra ctice, w as carryi ng 18 of the party spirit, summon a powerful force for reali zing the great rej uvenation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , prese nts two 1 00-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of urba n and rural resi dents i n 201 0 on the basi s of doubl e com plete the buil ding of a well-off society; t he middle of this cent ury into a pros perous, democratic, civ ilized a nd harmoni ous Socialist modern country, a nd on thi s bas is, the Chi nese dream of realizing t he great rejuve nation of the Chine se nati on. 18 Congres s of the part y, Comra de XI Jinping repe atedly expounde d the Chi nese dre am. The basi c connotation of the Chine se dream, is t he

national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit an d cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf -aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China.

Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uage" socialist countrie s must have "unity of will". History ha s

7

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of our work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge. Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of route, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le ar n, al so to t o out side le arn; not only to to books lear n, als o to field study le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n a da pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n term s of accelerating the devel opme nt of a relaxation, kee p pr omising State of mind. In order t o do i nvestigations, inve stigations is t he r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he reas on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize n ew experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Esp ecially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd principl e com bine d up, put superi or of spirit a nd l ocal rea l ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

(2)要求:对资产、负债、损益等有较大影响,并进而影响财务会计报告使用者据以作出 合理判断的重要会计事项, 必须按照规定的会计方法和程序进行处理, 并在财务会计报告中 予以充分、准确的披露;对于次要的会计事项,在不影响会计信息真实性和不至于误导使用 者作出正确判断的前提下,可以适当的合并、简化处理。 在评价某项目的重要性时, 很大程度上取决于会计人员的职业判断。 判断重要与否, 可以从质和量两个方面综合考虑 7.谨慎性: (1)含义:又称稳健原则或审慎性原则,是指企业在进行会计核算时,不得多计资产或收 益、少计负债或费用。但不得计提秘密准备。 (2)举例:对应收款项计提坏账准备;对固定资产采用加速折旧法计提折旧;对可能发生 的各项资产损失计提资产减值准备。 8.及时性性是指企业的会计核算应当及时进行,不得提前或延后。 【例题 20】企业对可能发生的各项资产损失计提资产减值或跌价准备,充分体现了( ) 的要求 A 权责发生制 B 实质重于形式 C 谨慎性 D 可靠性 【答案】C 【例题 21】下列不属于会计信息质量要求的是( ) A 可理解性 B 相关性 C 权责发生制 D 谨慎性 【答案】C 【解析】C 属于会计核算的记账基础 【例题 22】 将以融资租赁方式租入的固定资产视为企业的资产进行会计核算, 体现了( ) 原则的要求。 A.重要性 B.实质重于形式 C.谨慎性 D.客观性 【答案】B 【例题 23】企业将生产资料划分为固定资产和低值易耗品,这体现的是会计信息质量要求 中的()要求 A.重要性 B.可比性 C.谨慎性 D.相关性 【答案】A 【例题 24】谨慎性原则要求会计人员在选择会计处理方法时( ) A 不高估资产 B 不低估负债 C 预计任何可能的收益
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unified arrangements , units main le d to for ca dres w orkers Shang a times party lect ure, due to himself level limited, only put t his stage co nce ntrated lear ning of ex perience today and everyone common with lear ning exchange, pur pose is let w e further dee p understa ndi ng mass li ne of connotati on, i nsiste d party of mas s line, do ma sses w ork, foll owing mai n from four a as pe cts tol d: a, a nd full awarene ss party of mass line educati on practice activities of major mea ning Party's 18 major disti nct pr opose d to focus on the party's adva nce d nat ure and purity, i n the party, with "pragmatic a nd clea n for the people" as the main conte nt of the party's mass li ne a nd e ducational pra ctice. 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Ji npi ng as party General Secretary a nd a dher e to strictly a dministeri ng the party, strengthe n the party's major de cisi on i s in li ne wit h the public expectations a nd strengthe ning t he constructi on of learni ng-oriente d

service i nnovation of Marxist party's major de ployment, i s the important meas ure to adva nce t he great ca use of s ocia lism with Chi nese characteri stics . First, carry out the party's mass li ne i n education pra ctice, wa s carryi ng 18 of the party spir it, summon a powerful force for realizing t he great rej uvenation of the Chi nese nation the Chinese dre am of urgent ne eds . Party's 18 t o promote strategic de ployme nt to buildi ng sociali sm with Chine se characteristi cs, prese nts two 10 0-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of ur ban a nd rural re side nts in 2 0 10 on t he ba sis of double complete the buildi ng of a well -off society; the mi ddle of this century i nto a pr os perous, democrati c, civi lized a nd harmoni ous Socialist modern country, a nd on t his ba sis, the Chines e dream of realizi ng the great rej uvenati on of the Chi nese nation. 18 Congress of the part y, Comrade XI Ji npi ng repeate dly expounded t he Chine se dream. T he ba sic connotation of the Chines e dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit and cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf-aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uag e" socialist countries must have "unity of will". History ha s

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of o ur work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge . Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of r oute, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le arn, al so to t o out side le arn; not only to to books lear n, als o to field st udy le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n ada pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n terms of accelerating the devel opme nt of a relaxation, kee p pr omising State of min d. In order t o do i nvestigations, inve stigations is the r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he re as on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize new experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Especially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd princi pl e com bine d up, put superi or of spirit a nd l ocal real ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

D 确认一切可能发生的损失 【答案】AB 【解析】谨慎性原则要求选择会计处理方法时尽可能选用一种不会导致高估资产或收益、 低估负债或费用的方法,合理核算可能发生的费用和损失。 【例题 25】下列属于谨慎性原则要求的是( ) A 资产计价从低 B 负债估计时从高 C 不预计任何可能发生的收益 D 利润估计时从高 【答案】ABC 【解析】谨慎原则又称稳健原则或审慎性原则,是指企业在进行会计核算时,不得多计资 产或收益、少计负债或费用。 【例题 26】谨慎性要求,凡是不属于当期的收入和费用,即使款项已在当期收付,也不应 当作为当期的收入和费用( ) 【答案】错 【解析】权责发生制要求,凡是不属于当期的收入和费用,即使款项已在当期收付,也不 应当作为当期的收入和费用 第四节 会计要素与会计等式 一、会计要素(6 个) 会计要素是根据交易或事项的经济特征所确定的会计核算内容的基本分类, 是会计核算内容 的具体化。财务报表是以会计要素为内容构架的,因此会计要素又称为财务报表要素。 会计要素包括

(一)资产: 1、概念: 资产是指过去的交易或事项形成并由企业拥有或者控制的资源,该资源预期会给企业带来 经济利益。 2、特征: (1)资产是由于过去交易或事项所形成的,是现实的资产,不能是预期的资产。 如:企业在未来某一时点将要购买的设备,此设备就不是企业现有的资产。 (2)资产是企业拥有或者控制的。 拥有:是指拥有资产的所有权,可以按照自己的意愿使用或者处置。
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt her de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe cts tol d: a, a nd full aware nes s party of m ass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educatio nal pra ctice . 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the construction of learni ng-oriente d service i nnovation of Marxist party's major depl oyment, is t he important measure t o advance the great caus e of socialism wit h Chi nes e characteristi cs. First, carry out t he party's mas s line i n educati on pra ctice, w as carryi ng 18 of the party spirit, summon a powerful force for reali zing the great rej uvenation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , prese nts two 1 00-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of urba n and rural resi dents i n 201 0 on the basi s of doubl e com plete the buil ding of a well-off society; t he middle of this cent ury into a pros perous, democratic, civ ilized a nd harmoni ous Socialist modern country, a nd on thi s bas is, the Chi nese dream of realizing t he great rejuve nation of the Chine se nati on. 18 Congres s of the part y, Comra de XI Jinping repe atedly expounde d the Chi nese dre am. The basi c connotation of the Chine se dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit an d cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf -aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uage" socialist countrie s must have "unity of will". History ha s

9

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of our work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge. Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of route, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le ar n, al so to t o out side le arn; not only to to books lear n, als o to field study le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n a da pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n term s of accelerating the devel opme nt of a relaxation, kee p pr omising State of mind. In order t o do i nvestigations, inve stigations is t he r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he reas on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize n ew experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Esp ecially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd principl e com bine d up, put superi or of spirit a nd l ocal rea l ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

控制:是指不拥有所有权,却实际控制,所谓实际控制: 形式上:企业对该资源有实际经营管理权。 实质上:企业享有与该资源所有权有关的经济利益,并承担相应的风险 如:融资租赁固定资产 (3)资产预期能够给企业带来经济利益。(最重要的特征) 资产必须具有使用价值和交换价值。企业已经取得的某项资产,如果其内含的未来 经济利益不复存在,就应该将其剔除。 如:一条在技术上已经被淘汰的生产线,不应确认为资产,而应在失去为企业创造 未来经济利益的时候,确认为一项损失。 3、分类 资产按流动性不同可以分为: (1)流动资产:库存现金、银行存款;交易性金融资产;应收及预付款项;存货(包括: 原材料;库存商品;包装物;低值易耗品等) (2)长期投资:长期股权投资;持有至到期投资;其他长期投资 (3)固定资产:房屋建筑物;机器设备;运输设备等 (4)无形资产:专利权;非专利技术;商标权;著作权;土地使用权;特许权等 (5)其他资产:包括商誉、长期待摊费用(开办费) 【例题 27】下列不属于流动资产的是( ) A 预收账款 B 预付账款 C 应收账款 D 应收票据 答案:A 解析:A 属于负债 【例题 28】资产的特征是( )。 A 过去的交易或事项形成 B 企业日常活动形成的经济利益总流入 C 企业拥有或者控制的 D 能够给企业带来未来的经济利益 答案:ACD 解析:B 是收入的概念 【例题 29】下列不能作为企业资产核算的是( )。 A.以融资租赁方式租入的设备 B.车间请购的设备 C.以经营租赁方式租入的设备 D.技术上已被淘汰,实物仍然存在的设备 答案:BCD (二)负债 1、概念:负债是指过去的交易或者事项形成的、预期会导致经济利益流出企业的现时 义务,实质上反映了企业与债权人之间的一种债权、债务关系。它所代表的是企业对债权人 所承担的全部经济责任或义务。 负债的确认意味权利、义务关系的形成; 负债的偿还,表明权利、义务关系的解除。 2、特征: (1)负债是由过去的交易或事项而承担的现时义务。 注: 企业预期将要发生的交易或事项可能产生的债务, 不能作为会计上的负债处理: 如企业与其他单位签署购货意向书。
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unified arrangements , units main le d to for ca dres w orkers Shang a times party lect ure, due to himself level limited, only put t his stage co nce ntrated lear ning of ex perience today and everyone common with lear ning exchange, pur pose is let w e further dee p understa ndi ng mass li ne of connotati on, i nsiste d party of mas s line, do ma sses w ork, foll owing mai n from four a as pe cts tol d: a, a nd full awarene ss party of mass line educati on practice activities of major mea ning Party's 18 major disti nct pr opose d to focus on the party's adva nce d nat ure and purity, i n the party, with "pragmatic a nd clea n for the people" as the main conte nt of the party's mass li ne a nd e ducational pra ctice. 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Ji npi ng as party General Secretary a nd a dher e to strictly a dministeri ng the party, strengthe n the party's major de cisi on i s in li ne wit h the public expectations a nd strengthe ning t he constructi on of learni ng-oriente d

service i nnovation of Marxist party's major de ployment, i s the important meas ure to adva nce t he great ca use of s ocia lism with Chi nese characteri stics . First, carry out the party's mass li ne i n education pra ctice, wa s carryi ng 18 of the party spir it, summon a powerful force for realizing t he great rej uvenation of the Chi nese nation the Chinese dre am of urgent ne eds . Party's 18 t o promote strategic de ployme nt to buildi ng sociali sm with Chine se characteristi cs, prese nts two 10 0-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of ur ban a nd rural re side nts in 2 0 10 on t he ba sis of double complete the buildi ng of a well -off society; the mi ddle of this century i nto a pr os perous, democrati c, civi lized a nd harmoni ous Socialist modern country, a nd on t his ba sis, the Chines e dream of realizi ng the great rej uvenati on of the Chi nese nation. 18 Congress of the part y, Comrade XI Ji npi ng repeate dly expounded t he Chine se dream. T he ba sic connotation of the Chines e dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit and cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf-aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uag e" socialist countries must have "unity of will". History ha s

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of o ur work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge . Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of r oute, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le arn, al so to t o out side le arn; not only to to books lear n, als o to field st udy le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n ada pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n terms of accelerating the devel opme nt of a relaxation, kee p pr omising State of min d. In order t o do i nvestigations, inve stigations is the r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he re as on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize new experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Especially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd princi pl e com bine d up, put superi or of spirit a nd l ocal real ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

(2)负债的清偿预期会导致经济利益流出企业。 负债需要在未来某一特定时日用资产或劳务偿付, 企业要付出一定的代价, 从而导致经济利 益流出企业。 3、 分类:负债按流动性不同分为:

【例 30-多选】负债的特征是( ) A 企业拥有或控制的 B 企业将来要清偿的义务 C 由于过去的交易事项所引起的 D 能够给企业带来未来的经济利益 答案:BC 解析:AD 是资产的特征。 (三)所有者权益 1、概念:所有者权益(剩余权益)是指企业所有者在企业资产中享有的经济利益,其 金额为资产减去负债后的余额。实际上是投资者对企业净资产的所有权,公司的所有者权 益又称为股东权益。 2、所有者权益的来源 (1)所有者投入的资本 (2)直接计入所有者权益的利得和损失 【说明】 利得与损失强调的是“非日常活动”,分为两类:直接计入所有者权益的和直接 计入利润的。

Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt her de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe cts tol d: a, a nd full aware nes s party of m ass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educatio nal pra ctice . 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国

This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the construction of learni ng-oriente d

service i nnovation of Marxist party's major depl oyment, is t he important measure t o advance the great caus e of socialism wit h Chi nes e characteristi cs. First, carry out t he party's mas s line i n educati on pra ctice, w as carryi ng 18 of the party spirit, summon a powerful force for reali zing the great rej uvenation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , prese nts two 1 00-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of urba n and rural resi dents i n 201 0 on the basi s of doubl e com plete the buil ding of a well-off society; t he middle of this cent ury into a pros perous, democratic, civ ilized a nd harmoni ous Socialist modern country, a nd on thi s bas is, the Chi nese dream of realizing t he great rejuve nation of the Chine se nati on. 18 Congres s of the part y, Comra de XI Jinping repe atedly expounde d the Chi nese dre am. The basi c connotation of the Chine se dream, is t he

national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit an d cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf -aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China.

Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uage" socialist countrie s must have "unity of will". History ha s

11

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of our work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge. Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of route, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le ar n, al so to t o out side le arn; not only to to books lear n, als o to field study le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n a da pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n term s of accelerating the devel opme nt of a relaxation, kee p pr omising State of mind. In order t o do i nvestigations, inve stigations is t he r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he reas on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize n ew experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Esp ecially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd principl e com bine d up, put superi or of spirit a nd l ocal rea l ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

(3)留存收益:历年生产经营活动取得的净利润的留存额,在我国留存收益包括盈余公积 和未分配利润。 3、所有者权益的项目: 所有者权益按构成可以分为实收资本(股本)、资本公积、盈余公积、未分配利润。 ①实收资本 (或股本) 是指投资者按照企业章程或合同、 协议的约定, 实际投入企业的资本, 包括国家、法人、个人和外商投入企业的资本。 ②资本公积: 是指企业在筹集资本过程中取得的由投入资本所引起的各种增值, 包括资本溢 价等。 ③盈余公积:是指企业按规定从税后利润中提取的积累资金,包括法定盈余公积和任意盈 余公积。 ④未分配利润是指企业留待以后年度进行分配的历年结存的利润。 【注意】未分配利润不是会计科目名称,此项会计科目的名称为“利润分配-未分配利润” 所有者投入的资本 实收资本(或股本) 直接计入所有者权益的利得和损失 留存收益 资本公积 盈余公积 未分配利润

【说明】 实收资本和资本公积是由企业所有者直接投入的。 盈余公积和未分配利润是企业在 生产经营过程中实现的利润留存企业所形成。 所有者权益的多少既取决于投资者投资的多少,又取决于企业生产经营过程中的盈利水平。 4、所有者权益与资产的关系 (1)联系:所有者权益与负债共同构成企业全部资产的来源 (2)区别:所有者权益与企业特定的、具体的资产并无直接关系,它并不与企业任何具体 的资产项目发生对应关系。所有者权益只是在整体上、在抽象的意义上与企业资产保持数 量关系。(题型:判断) 【例 31-多选】所有者权益的来源有( ) A 投资人投入的资本 B 直接计入所有者权益的利得和损失 C 留存收益 D 出售商品所得 答案:ABC 【例 32-多选】下列各项中,属于企业所有者权益组成部分的有( ) A.股本 B.资本公积 C.盈余公积 D.应付股利 答案:ABC 【例 33-单选】投资人投入的资金和债权人投入的资金,投入企业后,形成企业的( ) A.成本 B.费用 C.资产 D.负债 答案: C 解析:投资人投入的资金称为所有者权益,债权人投入的资金称为负债。资金投入企业后, 形成企业的资产。资产=负债+所有者权益 【例 34-单选】下列不属于所有者权益的是( ) A.实收资本 B.资本公积 C.盈余公积 D.营业利润 答案: D 解析:投资人投入的资金称为所有者权益,债权人投入的资金称为负债。资金投入企业后, 形成企业的资产。资产=负债+所有者权益 【例 35-判断】所有者权益与企业特定的,具体的资产并无直接关系,不与企业任何具体的 资产项目发生对应关系( )
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unified arrangements , units main le d to for ca dres w orkers Shang a times party lect ure, due to himself level limited, only put t his stage co nce ntrated lear ning of ex perience today and everyone common with lear ning exchange, pur pose is let w e further dee p understa ndi ng mass li ne of connotati on, i nsiste d party of mas s line, do ma sses w ork, foll owing mai n from four a as pe cts tol d: a, a nd full awarene ss party of mass line educati on practice activities of major mea ning Party's 18 major disti nct pr opose d to focus on the party's adva nce d nat ure and purity, i n the party, with "pragmatic a nd clea n for the people" as the main conte nt of the party's mass li ne a nd e ducational pra ctice. 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Ji npi ng as party General Secretary a nd a dher e to strictly a dministeri ng the party, strengthe n the party's major de cisi on i s in li ne wit h the public expectations a nd strengthe ning t he constructi on of learni ng-oriente d service i nnovation of Marxist party's major de ployment, i s the important meas ure to adva nce t he great ca use of s ocia lism with Chi nese characteri stics . First, carry out the party's mass li ne i n education pra ctice, wa s carryi ng 18 of the party spir it, summon a powerful force for realizing t he great rej uvenation of the Chi nese nation the Chinese dre am of urgent ne eds . Party's 18 t o promote strategic de ployme nt to buildi ng sociali sm with Chine se characteristi cs, prese nts two 10 0-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of ur ban a nd rural re side nts in 2 0 10 on t he ba sis of double complete the buildi ng of a well -off society; the mi ddle of this century i nto a pr os perous, democrati c, civi lized a nd harmoni ous Socialist modern country, a nd on t his ba sis, the Chines e dream of realizi ng the great rej uvenati on of the Chi nese nation. 18 Congress of the part y, Comrade XI Ji npi ng repeate dly expounded t he Chine se dream. T he ba sic connotation of the Chines e dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit and cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf-aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uag e" socialist countries must have "unity of will". History ha s

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of o ur work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge . Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of r oute, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le arn, al so to t o out side le arn; not only to to books lear n, als o to field st udy le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n ada pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n terms of accelerating the devel opme nt of a relaxation, kee p pr omising State of min d. In order t o do i nvestigations, inve stigations is the r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he re as on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize new experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Especially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd princi pl e com bine d up, put superi or of spirit a nd l ocal real ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

答案:对 (四)收入 1、概念:是指企业在日常活动中形成的,会导致所有者权益增加的,与所有者投入资本无 关的经济利益的总流入。 ◇表现为企业资产的增加或负债的减少, 或两者兼而有之, 最终导致企业所有者权益的增加。 【题型:多选】 ◇并非所有资产增加或负债减少而引起的所有者权益的增加都是企业收入。【题型:判断】 2、特点: (1)收入从企业的日常经营活动中产生,而不是从偶发的交易或事项中产生。 日常活动是指企业为完成其经营目标所从事的经常性活动以及与之相关的活动. 偶发活动其流入的经济利益是利得而不是收入, 例如出售固定资产所取得的收益、 捐赠收入、 罚款收入【题型:多选】 (2)会导致所有者权益增加的,与所有者投入资本无关的经济利益总流入 收入可能表现为增加资产、减少负债,或两者兼而有之,最终导致所有者权益增加,但是并 非所有资产增加或负债减少而引起的所有者权益增加都是企业收入。 (3)本企业的收入只包括本企业经济利益的流入,而不包括为第三方或客户代收的款项, 如增值税、代收利息等。 3、分类 销售产品、商品、原材料、包装物等以及以正常情况下 的以商品抵偿债务的交易等。 销售商品收入 【注】 以商品投资、捐赠及自用等不作为商品销售处 理 按性质不同 提供劳务收入 让渡资产使用权收入 主营业务收入 按经营业务的主次 其他业务收入 提供旅游、运输、饮食、广告等所获取的收入。 出租固定资产、包装物租金收入、转让无形资产使用权 收入、金融企业利息收入 主要日常活动所产生的收入,较稳定,占收入比重大 包括材料销售收入、包装出租收入、固定资产出租收入、 无形资产使用权收入和提供非工业性劳务收入

实际工作中一般按照营业执照上的主营业务和兼营业务确定主营业务收入和其他业务 入。 【例 36-单选】根据《企业会计准则-收入》的规定,企业的收入不包括( ) A 销售商品的收入 B 提供劳务的收入 C 营业外收入 D 让渡资产使用权的收入 答案:C 解析:收入只能产生于企业的日常活动,而不是从偶发的交易或事项中产生。营业外收入 属于利润要素。 【例 37-单选】根据《企业会计准则-收入》的规定,企业的收入不包括( ) A 销售商品的收入 B 出售固定资产的收入 C 转让无形资产使用权收入 D 提供运输业务的收入 答案:B

Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt her de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe cts tol d: a, a nd full aware nes s party of m ass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educatio nal pra ctice . 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国

This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the construction of learni ng-oriente d

service i nnovation of Marxist party's major depl oyment, is t he important measure t o advance the great caus e of socialism wit h Chi nes e characteristi cs. First, carry out t he party's mas s line i n educati on pra ctice, w as carryi ng 18 of the party spirit, summon a powerful force for reali zing the great rej uvenation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , prese nts two 1 00-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of urba n and rural resi dents i n 201 0 on the basi s of doubl e com plete the buil ding of a well-off society; t he middle of this cent ury into a pros perous, democratic, civ ilized a nd harmoni ous Socialist modern country, a nd on thi s bas is, the Chi nese dream of realizing t he great rejuve nation of the Chine se nati on. 18 Congres s of the part y, Comra de XI Jinping repe atedly expounde d the Chi nese dre am. The basi c connotation of the Chine se dream, is t he

national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit an d cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf -aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China.

Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uage" socialist countrie s must have "unity of will". History ha s

13

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of our work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge. Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of route, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le ar n, al so to t o out side le arn; not only to to books lear n, als o to field study le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n a da pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n term s of accelerating the devel opme nt of a relaxation, kee p pr omising State of mind. In order t o do i nvestigations, inve stigations is t he r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he reas on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize n ew experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Esp ecially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd principl e com bine d up, put superi or of spirit a nd l ocal rea l ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

解析:利得中典型的例子是出售固定资产和无形资产,捐赠收入、罚款收入 C 转让的是使 用权不是所有权。 【例 38-多选】下列表述正确的是( ) A 所有者权益增加一定表明企业获得收入 B 收入是企业所有活动中形成的经济利益的总流入 C 收入这个要素不包括营业外收入 D 收入按照性质不同,分为销售商品收入、提供劳务收入和让渡资产使用权收入 答案:CD 解析:所有者权益增加不一定表明企业获得收入;收入是指企业在销售商品、提供劳务及 让渡资产使用权等日常活动中形成的经济利益的总流入;收入指的是企业的营业收入。 (五)费用 1.概念:企业在日常活动中发生的,会导致所有者权益减少的,与向所有者分配利润无关 的经济利益的总流出。 ◇表现为企业资产的减少或负债的增加, 或两者兼而有之, 最终导致企业所有者权益的减少。 【题型:多选】 ◇并非所有资产减少或负债的增加而引起的所有者权益的减少都是企业的费用。 【题型:判 断】 2、特点 (1)费用是企业日常活动所产生的经济利益的流出。 【注意】 企业处置固定资产、无形资产等非流动资产,因违约支付罚款,对外捐赠、因自 然灾害等原因造成的财产损失等均不属于费用,属于损失【题型:多选】 (2)费用会导致所有者权益减少。 【注意】费用可以表现为资产的减少,也可以表现为负债的增加,最终一定会导致所有者权 益的减少。 (3)费用与向所有者分配利润无关。 向所有者分配利润或现金股利属于企业利润分配的内容,不构成企业的费用。 3.掌握分类 费用按经济用途可以包括生产成本和期间费用 直接材料 用于产品生产并构成实体 生产成本 直接人工 制造费用 生产工人的薪酬 车间为组织和管理生产的间接费用,分配后计入(车间发生的管理人员 的薪酬、车间的折旧费、修理费、办公费、水电费等) 1.含义: 是指企业在销售商品和材料、 提供劳务过程中发生的各项费用。 销售费用 2.内容:企业在销售过程中发生的包装费、保险费、展览费和广告费、 商品维修费、预计产品质量保证损失、运输费、装卸费等费用以及企业 发生的为销售本企业商品而专设的销售机构职工薪酬、业务费、折旧费、 固定资产维修费等费用。 1.含义:企业为组织和管理生产经营活动而发生的各项管理费用。 2.内容: 管理费用 (1)公司经费(管理部门人员的职工薪酬、修理费、物料消耗、低值易 耗品摊销、办公费和差旅费等) (2)工会经费、董事会费(董事会成员津贴、会议费和差旅费)(3) 聘请中介机构费
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unified arrangements , units main le d to for ca dres w orkers Shang a times party lect ure, due to himself level limited, only put t his stage co nce ntrated lear ning of ex perience today and everyone common with lear ning exchange, pur pose is let w e further dee p understa ndi ng mass li ne of connotati on, i nsiste d party of mas s line, do ma sses w ork, foll owing mai n from four a as pe cts tol d: a, a nd full awarene ss party of mass line educati on practice activities of major mea ning Party's 18 major disti nct pr opose d to focus on the party's adva nce d nat ure and purity, i n the party, with "pragmatic a nd clea n for the people" as the main conte nt of the party's mass li ne a nd e ducational pra ctice. 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Ji npi ng as party General Secretary a nd a dher e to strictly a dministeri ng the party, strengthe n the party's major de cisi on i s in li ne wit h the public expectations a nd strengthe ning t he constructi on of learni ng-oriente d

期间费用

service i nnovation of Marxist party's major de ployment, i s the important meas ure to adva nce t he great ca use of s ocia lism with Chi nese characteri stics . First, carry out the party's mass li ne i n education pra ctice, wa s carryi ng 18 of the party spir it, summon a powerful force for realizing t he great rej uvenation of the Chi nese nation the Chinese dre am of urgent ne eds . Party's 18 t o promote strategic de ployme nt to buildi ng sociali sm with Chine se characteristi cs, prese nts two 10 0-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of ur ban a nd rural re side nts in 2 0 10 on t he ba sis of double complete the buildi ng of a well -off society; the mi ddle of this century i nto a pr os perous, democrati c, civi lized a nd harmoni ous Socialist modern country, a nd on t his ba sis, the Chines e dream of realizi ng the great rej uvenati on of the Chi nese nation. 18 Congress of the part y, Comrade XI Ji npi ng repeate dly expounded t he Chine se dream. T he ba sic connotation of the Chines e dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit and cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf-aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uag e" socialist countries must have "unity of will". History ha s

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of o ur work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge . Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of r oute, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le arn, al so to t o out side le arn; not only to to books lear n, als o to field st udy le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n ada pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n terms of accelerating the devel opme nt of a relaxation, kee p pr omising State of min d. In order t o do i nvestigations, inve stigations is the r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he re as on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize new experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Especially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd princi pl e com bine d up, put superi or of spirit a nd l ocal real ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

(4)咨询费、诉讼费、业务招待费 (5)房产税、车船税、土地使用税、印花税 (6)技术转让费、矿产资源补偿费、研究费用、排污费等 1.含义:企业为筹集生产经营所需资金等而发生的筹资费用。 财务费用 2.内容:利息净支出、汇兑净损失以及相关手续费、企业发生的现金折 扣或收到的现金折扣等

4、费用与成本的关系 (1)联系:成本是按一定对象所归集的费用,是对象化的费用。即生产成本是相对于一定 的产品而言所发生的费用, 是按照产品品种等成本计算对象对当期发生的费用进行归集而形 成的。 (2)区别:费用是资产的耗费,它与一定会计期间联系,而与生产哪一种产品无关;成本 与一定种类和数量的产品相联系,而不论发生在哪一个会计期间。 企业的产品销售后,其生产成本就转化为销售当期的费用,称为产品销售成本或主营业 务成本。 5.狭义的费用和广义的费用 狭义的费用:营业成本和期间费用 广义的费用:所有的耗费和损失 【例 39-单选】下列各项支出中( )应计入制造费用。 A 车间生产工人的工资 B 车间管理人员的工资 C 专设销售机构人员的工资 D 行政管理部门人员的工资 答案:B 解析:A 应属于直接人员,计入“生产成本”;C 计入“营业费用”;D 计入“管理费用”。 【例 40-单选】属于期间费用的是( ) A 财务费用 B 制造费用 C 长期待摊费用 D 直接人工费用 答案:A 解析:期间费用就三个:销售费用、财务费用、管理费用 【例 41-多选】计入产品成本的费用包括( ) A 财务费用 B 制造费用 C 管理费用 D 直接人工费用 答案;BD 解析:AC 计入期间费用 【例 42-判断】费用是资产的耗费,它与一定的会计期间相联系,而与生产哪一种产品无关 ( ) 答案:正确 (六)利润: 1、概念:利润是指企业在一定会计期间的经营成果。 ◇利润是根据收入(广义)与费用(广义)的合理配比而确定的,是企业收入减去费用后的 余额。 ◇利润的实现表现为所有者权益的增加,亏损的发生表现为所有者权益减少。 2.构成:收入减去费用后的净额,直接计入当期收益的利得和损失。 具体形式有:营业利润、利润总额和净利润。【题型:多选】

Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt her de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe cts tol d: a, a nd full aware nes s party of m ass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educatio nal pra ctice . 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国

This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the construction of learni ng-oriente d

service i nnovation of Marxist party's major depl oyment, is t he important measure t o advance the great caus e of socialism wit h Chi nes e characteristi cs. First, carry out t he party's mas s line i n educati on pra ctice, w as carryi ng 18 of the party spirit, summon a powerful force for reali zing the great rej uvenation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , prese nts two 1 00-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of urba n and rural resi dents i n 201 0 on the basi s of doubl e com plete the buil ding of a well-off society; t he middle of this cent ury into a pros perous, democratic, civ ilized a nd harmoni ous Socialist modern country, a nd on thi s bas is, the Chi nese dream of realizing t he great rejuve nation of the Chine se nati on. 18 Congres s of the part y, Comra de XI Jinping repe atedly expounde d the Chi nese dre am. The basi c connotation of the Chine se dream, is t he

national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit an d cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf -aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China.

Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uage" socialist countrie s must have "unity of will". History ha s

15

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of our work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge. Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of route, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le ar n, al so to t o out side le arn; not only to to books lear n, als o to field study le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n a da pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n term s of accelerating the devel opme nt of a relaxation, kee p pr omising State of mind. In order t o do i nvestigations, inve stigations is t he r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he reas on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize n ew experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Esp ecially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd principl e com bine d up, put superi or of spirit a nd l ocal rea l ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

(1)营业利润=营业收入-营业成本-营业税金及附加-销售费用、管理费用和财务费用 -资产减值损失-公允价值变动损失(加收益)-投资损失(加收益) (2)利润总额=营业利润+营业外收入-营业外支出 ①营业外收入包括:固定资产盘盈;处置固定资产净收益;罚款收入;政府补助利得、确实 无法支付经批准转销的应付款项。 ②营业外支出包括:固定资产盘亏;处置固定资产净损失; 罚款支出;捐赠支出; 非常损失。 (3)净利润=利润总额-所得税 【例 43-单选】下列属于反映企业经营成果的会计要素是( ) A 资产 B 所有者权益 C 费用 D 负债 答案:C 【例 44-判断】利润是收入与成本配比相抵后的差额,是经营成果的最终要素。( ) 答案:错 解析:利润是指企业在一定会计期间的经营成果。它是企业在一定会计期间内生产经营活 动的最终结果,即收入与费用配比相抵后的差额,它是经营成果的最终要素 【例 45-多选】以下属于影响营业利润的有( ) A.营业外收入 B. 所得税费用 C. 公允价值变动损益 D. 营业税金及附加 答案:CD 营业利润=营业收入-营业成本-营业税金及附加-销售费用、管理费用和财务 费用-资产减值损失-公允价值变动损失(加收益)-投资损失(加收益) 二、会计要素的计量属性(新) (一)历史成本:是我国会计核算的一个基本计量属性。资产按照购置时支付的现金或者 现金等价物的金额, 或者按照购置资产时所付出的对价的公允价值计算。 负债按照因承担现 时义务而收到的款项或者资产的金额, 或者承担现时义务的合同金额, 或者按照日常活动中 为偿还负债预期需要支付的现金或者现金等价物的金额计算。 (基本计量属性,一般应采用 历史成本)【题型:判断】 (二)重置成本:资产按照现在购买相同或者相似的资产所需支付的现金或者现金等价物 的金额计算。负债按照现在偿付该项负债所需支付的现金或者现金等价物的金额计算。 (三) 可变现净值: 资产按照其正常对外销售所能收到现金或者现金等价物的金额扣减该资 产至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额计算。 (四)现值:资产按照预计从其持续使用和最终处置中所产生的未来净现金流入量的折现 金额计算。负债按照预计期限内需要偿还的未来净现金流出量的折现金额计算。 (五)公允价值:资产和负债按照在公平交易中,熟悉情况的交易双方自愿进行资产交换 或者债务清偿的金额计算。 【注】企业在对会计要素进行计量时,一般应当采用历史成本,采用重置成本、可变现净 值、现值、公允价值计量的,应当保证所确定的会计要素金额能够取得并可靠计量。 【例 46-单选】按照购置时支付的现金或者现金等价物的金额,或者按照购置资产时所付出 的对价的公允价值计算是( )计量属性。 A.历史成本 B.重置成本 C.现值 D.公允价值 【答案】A 【例 47-单选】我国会计核算的基本计量属性是( ) A.历史成本 B.可变现净值 C.现值 D.公允价值 【答案】A 三、会计等式 会计等式是反映各项会计要素之间基本关系的表达式; 从实质上看, 会计等式揭示了会计主 体的产权关系和基本财务状况
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unified arrangements , units main le d to for ca dres w orkers Shang a times party lect ure, due to himself level limited, only put t his stage co nce ntrated lear ning of ex perience today and everyone common with lear ning exchange, pur pose is let w e further dee p understa ndi ng mass li ne of connotati on, i nsiste d party of mas s line, do ma sses w ork, foll owing mai n from four a as pe cts tol d: a, a nd full awarene ss party of mass line educati on practice activities of major mea ning Party's 18 major disti nct pr opose d to focus on the party's adva nce d nat ure and purity, i n the party, with "pragmatic a nd clea n for the people" as the main conte nt of the party's mass li ne a nd e ducational pra ctice. 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Ji npi ng as party General Secretary a nd a dher e to strictly a dministeri ng the party, strengthe n the party's major de cisi on i s in li ne wit h the public expectations a nd strengthe ning t he constructi on of learni ng-oriente d

service i nnovation of Marxist party's major de ployment, i s the important meas ure to adva nce t he great ca use of s ocia lism with Chi nese characteri stics . First, carry out the party's mass li ne i n education pra ctice, wa s carryi ng 18 of the party spir it, summon a powerful force for realizing t he great rej uvenation of the Chi nese nation the Chinese dre am of urgent ne eds . Party's 18 t o promote strategic de ployme nt to buildi ng sociali sm with Chine se characteristi cs, prese nts two 10 0-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of ur ban a nd rural re side nts in 2 0 10 on t he ba sis of double complete the buildi ng of a well -off society; the mi ddle of this century i nto a pr os perous, democrati c, civi lized a nd harmoni ous Socialist modern country, a nd on t his ba sis, the Chines e dream of realizi ng the great rej uvenati on of the Chi nese nation. 18 Congress of the part y, Comrade XI Ji npi ng repeate dly expounded t he Chine se dream. T he ba sic connotation of the Chines e dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit and cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf-aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uag e" socialist countries must have "unity of will". History ha s

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of o ur work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge . Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of r oute, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le arn, al so to t o out side le arn; not only to to books lear n, als o to field st udy le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n ada pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n terms of accelerating the devel opme nt of a relaxation, kee p pr omising State of min d. In order t o do i nvestigations, inve stigations is the r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he re as on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize new experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Especially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd princi pl e com bine d up, put superi or of spirit a nd l ocal real ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

(一)会计等式的演进 1、会计等式产生于 15 世纪末,由意大利数学家、近代会计的奠基人卢卡.巴其阿勒首先提 出。“一个人的所有财产=其人所有权的总值”。 2、20 世纪 20 年代,美国会计学者佩顿和凯斯特首次提出“资产之形态=资产之来源”,随 后佩顿又提出“资产=权益”, 凯斯特提出“资产=负债+资本”, 并进一步提出“资产=负债 +(资本+收入-费用)”。 3、“资产=负债+资本”这一会计等式成了西方国家借贷复式簿记的理论基础。 (二)会计等式的内容【题型:单选】 1、资产=负债+所有者权益(这是最基本的会计等式、第一会计等式、静态会计等式) (1)资产=权益=债权人权益+所有者权益 权益代表资产的来源,资产则是权益的存在形态。 (2)资产=负债+所有者权益反映了任何一个时点资产的分布状况及其形成来源,无论在什 么时点,资产、负债、所有者权益应保持上述恒等关系。 (3)负债总是位于所有者权益之前,因为负债是暂时性投入、有求偿权、收益固定。而所 有者权益是永久性投入、收益不固定,所有者承受的风险高于债权人,负债的求偿力高于所 有者权益。 (4)资产=负债+所有者权益,这等式反映某一时点资产、负债和所有者权益之间的关系, 实际上反映了企业资金的相对静止状态, 所以也称为静态会计等式。 是复式记账法的理论基 础,也是编制资产负债表的依据。 2、收入-费用=利润(第二会计等式、动态会计等式) 广义而言,企业一定时期所获得的收入扣除所发生的各项费用后的余额,即表现为利 润。如果收入大于费用,差额为利润;收入小于费用,差额为亏损 这一等式是基本等式的补充和发展,表明了企业一定会计期间的经营成果与相应的收 入和费用之间的关系,说明了企业利润的实现过程。实际上反映的是企业资金的绝对运动 形式,也称为动态会计等式。编制利润表的基础。 3、资产=负债+所有者权益+(收入-费用)(第三会计等式) =负债+所有者权益+利润 该等式动态的反映了企业财务状况和经营成果之间的关系。财务状况反映了企业一定 日期资产的存量情况,而经营成果则反映了企业一定期间资产的增量或减量。 第三等式是反映第一会计等式与第二会计等式之间的关系,是第一等式的扩展 资产=负债+所有者权益+收入-费用, 这样表示所有者权益里包含未分配利润, 如果将费用移 到等式的左边,资产+费用=负债+所有者权益+收入,可以理解左边是资金使用,右边是资金 的提供,可以用资金来组成各种资产,也可以用资金用于各项费用,可以是生产费用,也可 以是期间费用,而右边资金可以是债权人提供的,也可以是股东提供的,当然可以是通过一 系列业务产生资金,以收入的形式提供给企业,这个收入正好与债权人与股东无关,是企业 自身运作产生的 【例 48-判断】收入-费用=利润,这个收入、费用和利润之间的恒等关系,反映了一定期 间内企业的财务状况( ) 答案:错 解析:收入-费用=利润,反映了一定期间内企业的经营成果 【例 49-多选】下列属于会计等式的是( ) A 本期借方发生额合计=本期贷方发生额合计 B 本期借方余额合计=本期贷方余额合计 C 资产=负债+所有者权益
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt her de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe cts tol d: a, a nd full aware nes s party of m ass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educatio nal pra ctice . 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the construction of learni ng-oriente d service i nnovation of Marxist party's major depl oyment, is t he important measure t o advance the great caus e of socialism wit h Chi nes e characteristi cs. First, carry out t he party's mas s line i n educati on pra ctice, w as carryi ng 18 of the party spirit, summon a powerful force for reali zing the great rej uvenation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , prese nts two 1 00-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of urba n and rural resi dents i n 201 0 on the basi s of doubl e com plete the buil ding of a well-off society; t he middle of this cent ury into a pros perous, democratic, civ ilized a nd harmoni ous Socialist modern country, a nd on thi s bas is, the Chi nese dream of realizing t he great rejuve nation of the Chine se nati on. 18 Congres s of the part y, Comra de XI Jinping repe atedly expounde d the Chi nese dre am. The basi c connotation of the Chine se dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit an d cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf -aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uage" socialist countrie s must have "unity of will". History ha s

17

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of our work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge. Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of route, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le ar n, al so to t o out side le arn; not only to to books lear n, als o to field study le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n a da pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n term s of accelerating the devel opme nt of a relaxation, kee p pr omising State of mind. In order t o do i nvestigations, inve stigations is t he r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he reas on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize n ew experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Esp ecially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd principl e com bine d up, put superi or of spirit a nd l ocal rea l ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

D 收入-费用=利润 答案:CD 解析:AB 属于试算平衡公式。 【例 50-单选】下列属于静态会计等式的是( ) A 收入-费用=利润 B 资产=负债+所有者权益 C 资产=负债+所有者权益+利润 D 资产=负债+所有者权益+(收入-费用) 答案:B 【例 51-单选】关于所有者权益与负债的区别,下列说法中不正确的是( )。 A.债权人的求偿权有固定到期日 B.所有者的投资收益取决于企业的经营成果 C.负债的求偿力高于所有者权益 D.所有者承受的风险低于债权人 【答案】D (三)基本会计等式的理解 1、不考虑收入和费用时会计等式的恒等关系 任何一项经济业务的发生都会引起会计要素的各种变化, 但却不会破坏会计等式的恒等关系 经济业务引起会计要素的变化情况: (1)某个会计要素内部两个项目一增一减,会计等式保持恒等关系 (2)会计等式的左右两边的两个要素项目同时增加,会计等式保持恒等关系 (3)会计等式的左右两边的两个要素项目同时减少,会计等式保持恒等关系 (4)会计等式右边的两个要素项目一增一减,会计等式保持恒等关系 【例 52-多选】根据会计等式可知,下列哪类经济业务不会发生()。 A.资产有增有减,权益不变 B.资产增加,负债减少,所有者权益不变 C.资产不变,负债增加,所有者权益增加 D.债权人权益增加,所有者权益减少,资产不变 【答案】BC 【例 53-单选 】收回 50 000 元银行存款的前欠货款。这项经济业务所引起的会计要素变动 情况属于( )。 A.一项资产与一项负债同时增加 B.一项资产与一项负债同时减少 C.一项资产增加,另一项资产减少 D.一项负债增加,另一项负债减少 【答案】C 【教材例题 1-1】 华明公司 2010 年 12 月 31 日的会计要素和项目余额如表: 资产类科目 库存现金 银行存款 金额 1000 负债和所有者权益类科目 短期借款 应付账款 盈余公积 金额 30000 50000 20000

Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unified arrangements , units main le d to for ca dres w orkers Shang a times party lect ure, due to himself level limited, only put t his stage co nce ntrated lear ning of ex perience today and everyone common with lear ning exchange, pur pose is let w e further dee p understa ndi ng mass li ne of connotati on, i nsiste d party of mas s line, do ma sses w ork, foll owing mai n from four a as pe cts tol d: a, a nd full awarene ss party of mass line educati on practice activities of major mea ning Party's 18 major disti nct pr opose d to focus on the party's adva nce d nat ure and purity, i n the party, with "pragmatic a nd clea n for the people" as the main conte nt of the party's mass li ne a nd e ducational pra ctice. 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国

This is comrade XI Ji npi ng as party General Secretary a nd a dher e to strictly a dministeri ng the party, strengthe n the party's major de cisi on i s in li ne wit h the public expectations a nd strengthe ning t he constructi on of learni ng-oriente d

service i nnovation of Marxist party's major de ployment, i s the important meas ure to adva nce t he great ca use of s ocia lism with Chi nese characteri stics . First, carry out the party's mass li ne i n education pra ctice, wa s carryi ng 18 of the party spir it, summon a powerful force for realizing t he great rej uvenation of the Chi nese nation the Chinese dre am of urgent ne eds . Party's 18 t o promote strategic de ployme nt to buildi ng sociali sm with Chine se characteristi cs, prese nts two 10 0-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of ur ban a nd rural re side nts in 2 0 10 on t he ba sis of double complete the buildi ng of a well -off society; the mi ddle of this century i nto a pr os perous, democrati c, civi lized a nd harmoni ous Socialist modern country, a nd on t his ba sis, the Chines e dream of realizi ng the great rej uvenati on of the Chi nese nation. 18 Congress of the part y, Comrade XI Ji npi ng repeate dly expounded t he Chine se dream. T he ba sic connotation of the Chines e dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit and cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf-aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uag e" socialist countries must have "unity of will". History ha s

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of o ur work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge . Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of r oute, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le arn, al so to t o out side le arn; not only to to books lear n, als o to field st udy le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n ada pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n terms of accelerating the devel opme nt of a relaxation, kee p pr omising State of min d. In order t o do i nvestigations, inve stigations is the r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he re as on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize new experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Especially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd princi pl e com bine d up, put superi or of spirit a nd l ocal real ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

实收资本 合计 合计

该公司 2011 年 1 月发生的经济业务如下:(分析过程注意听) (1)从银行提取现金 20000 元备用。 现金增加 20000 银行存款减少 20000 (2)向银行借款 40000 元归还到期的应付货款 40000 元。 短期借款增加 40000 元 应付账款减少 40000 元 (3)召开董事会,决定从盈余中拿出 12000 元转增资本金 盈余公积减少 12000 元 实收资本增加 12000 元 (4)一位新的投资者向该公司增加货币投资元,已经存入银行。 银行存款增加元 实收资本增加元 (5)该公司向银行借款元,存入银行。 银行存款增加元 短期借款增加元 (6)该公司原有投资者之一减少对该公司的投资 50000 元,用银行存款支付。 银行存款减少 50000 元 实收资本减少 50000 元 (7)归还短期借款 30000 元,用银行存款支付。 银行存款减少 30000 元 短期借款减少 30000 元 (8)投资者代该公司偿还到期的银行短期贷款元并同意作为对该公司的追加投资元。 短期借款减少元 实收资本增加元 经过上述八笔业务后,各要素中的具体项目变为多少了呢 以上数据的计算如下依据的关系是 某要素项目的余额=期初余额+本期增加发生额-本期减少发生额 如: 现金=1000+第(1)笔增加的 20000=21000 银行存款=-20000++-50000-30000= 资产合计=21000+= 短期借款=30000+40000+-30000-=40000 应付账款=50000-40000=10000 盈余公积=20000-12000=8000 实收资本=+12000+-50000+= 负债合计=40000+10000+8000+= 负债=40000+10000=50000 所有者权益=8000+= 资产=负债+所有者权益 第一种情况的 8 种业务完成后,会计等式的恒等关系依然存在。会计要素和余额如表:
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt her de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe cts tol d: a, a nd full aware nes s party of m ass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educatio nal pra ctice . 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the construction of learni ng-oriente d service i nnovation of Marxist party's major depl oyment, is t he important measure t o advance the great caus e of socialism wit h Chi nes e characteristi cs. First, carry out t he party's mas s line i n educati on pra ctice, w as carryi ng 18 of the party spirit, summon a powerful force for reali zing the great rej uvenation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , prese nts two 1 00-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of urba n and rural resi dents i n 201 0 on the basi s of doubl e com plete the buil ding of a well-off society; t he middle of this cent ury into a pros perous, democratic, civ ilized a nd harmoni ous Socialist modern country, a nd on thi s bas is, the Chi nese dream of realizing t he great rejuve nation of the Chine se nati on. 18 Congres s of the part y, Comra de XI Jinping repe atedly expounde d the Chi nese dre am. The basi c connotation of the Chine se dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit an d cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf -aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uage" socialist countrie s must have "unity of will". History ha s

19

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of our work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge. Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of route, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le ar n, al so to t o out side le arn; not only to to books lear n, als o to field study le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n a da pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n term s of accelerating the devel opme nt of a relaxation, kee p pr omising State of mind. In order t o do i nvestigations, inve stigations is t he r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he reas on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize n ew experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Esp ecially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd principl e com bine d up, put superi or of spirit a nd l ocal rea l ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

资产类科目 现金 银行存款

金额 21000

负债和所有者权益类科目 短期借款 应付账款 盈余公积 实收资本

金额 40000 10000 8000

合计

合计

2、考虑收入和费用时会计等式的恒等关系 业务如下:(分析过程注意听) (1)(华明公司销售产品,价款共计 30000 元,以银行存款方式收取货款。 主营业务收入增加 30000 元 银行存款增加 30000 元 (2)华明公司销售产品,价款 10000 元抵付应付账款 主营业务收入增加 10000 元 应付账款减少 10000 元 (3)华明公司用银行存款支付水电费 1000 元 费用增加 1000 元 银行存款减少 1000 元 (4)华明公司计算本月应付职工工资 2000 元 费用增加 2000 元 应付职工薪酬增加 2000 元 上述业务结束后, 收入增加了 30000+10000=40000 元 元 收入-费用=37000 现金=21000 银行存款=+30000-1000= 资产合计 短期借款=40000 负债合计 42000 盈余公积=8000 应付账款=10000-10000=0 实收资本= 费用增加了 1000+2000=3000

应付职工薪酬=2000

所有者权益 依上述,可得 资产=负债 42000+所有者权益+收入 40000-费用 3000 不考虑其他事项, 利润增加了 40000-3000=37000, 利润最终要转入“利润分配-未分配利 润”。未分配利润增加 37000 最终:资产=负债+所有者权益。 三、会计要素、会计等式与基本会计报表的关系 1、会计要素是会计核算的内容的基本分类,也是会计报表的基本构成要素。 2、会计报表要素分为 资产负债表要素(资产、负债、所有者权益) 利润表要素 (收入、费用、利润) 现金流量表要素:可以认为是资产负债表要素和利润表要素的派生或转化形态。 3、会计等式分为 资产负债表等式---静态等式,反映财务状况的等式。 利润表等式-------动态等式,反映经营成果的等式。 【本章考点总结】
Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unified arrangements , units main le d to for ca dres w orkers Shang a times party lect ure, due to himself level limited, only put t his stage co nce ntrated lear ning of ex perience today and everyone common with lear ning exchange, pur pose is let w e further dee p understa ndi ng mass li ne of connotati on, i nsiste d party of mas s line, do ma sses w ork, foll owing mai n from four a as pe cts tol d: a, a nd full awarene ss party of mass line educati on practice activities of major mea ning Party's 18 major disti nct pr opose d to focus on the party's adva nce d nat ure and purity, i n the party, with "pragmatic a nd clea n for the people" as the main conte nt of the party's mass li ne a nd e ducational pra ctice. 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国 This is comrade XI Ji npi ng as party General Secretary a nd a dher e to strictly a dministeri ng the party, strengthe n the party's major de cisi on i s in li ne wit h the public expectations a nd strengthe ning t he constructi on of learni ng-oriente d service i nnovation of Marxist party's major de ployment, i s the important meas ure to adva nce t he great ca use of s ocia lism with Chi nese characteri stics . First, carry out the party's mass li ne i n education pra ctice, wa s carryi ng 18 of the party spir it, summon a powerful force for realizing t he great rej uvenation of the Chi nese nation the Chinese dre am of urgent ne eds . Party's 18 t o promote strategic de ployme nt to buildi ng sociali sm with Chine se characteristi cs, prese nts two 10 0-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of ur ban a nd rural re side nts in 2 0 10 on t he ba sis of double complete the buildi ng of a well -off society; the mi ddle of this century i nto a pr os perous, democrati c, civi lized a nd harmoni ous Socialist modern country, a nd on t his ba sis, the Chines e dream of realizi ng the great rej uvenati on of the Chi nese nation. 18 Congress of the part y, Comrade XI Ji npi ng repeate dly expounded t he Chine se dream. T he ba sic connotation of the Chines e dream, is t he national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit and cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf-aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China. Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uag e" socialist countries must have "unity of will". History ha s

confere nces , learne d s uperi ors polici es; re ports, y ou can lear n to deal with problems, art, j ust wante d to lear n, to lear n at any time. To continuously expand the s cope of the study. T he complexity and comprehensiv enes s of o ur work, deci de d to not only do w e want to be "profess ionals", or if "generalists", to dabble in different areas of knowle dge . Mastery of knowl edge not only to have k now ledge to rati onal a nalysis . Thi s on requirements we , not only to l earni ng national of r oute, a nd a pproa ch, and policy, als o to learning nati onal of legal, and regulati ons; not only to with politi cal the or y armed mind, al so to w ith economic t heory g uide w ork; not only to read histor y, als o to rea d hist ory; not only t o absorpti on SM of mirror, als o to gets i s of road; not only t o from local le arn, al so to t o out side le arn; not only to to books lear n, als o to field st udy le arn. Therefore, I woul d encourage you, and more to t he outside worl d whe n I have time to take a look at, take a stroll, outsi de dev elopments, learn other pe ople' s devel opme nt appr oach, a nd then come ba ck to gui de our work . Second, we must t hink. "Learni ng without thoug ht to overs hadow, t hinki ng without lear ning is peril ous." We want to foster the character of advancing wit h the times, forge a head, often reflect themselves i n ada pting to the new s ituation on whet her ther e are delays , have anyt hing to fear in t he reform and innovation, whether i n terms of accelerating the devel opme nt of a relaxation, kee p pr omising State of min d. In order t o do i nvestigations, inve stigations is the r oad to heaven, God di sposes of the ba se . To wa nts to real heard trut h, and justi ce to tr uth, a nd get truth, receive d effectivene ss, on must i n-dept h act ual, and outreach, and in -de pth mas ses, w orshi p masse s for Divisi on, a nd mas ses heart, with mas ses wit h dis cussi on every one care of problem, liste ning t hey of calls , understa nd they of mood, feel they of suffering, summary they of experi ence, concentrated t hey of wis dom, e spe cially on masse s most hope, and most urgent, and most w orries, a nd m ost complai ned of hot, a nd difficulties a nd focus problem, more to active rese arch, caug ht not put. Dare to i nnovate, in our work , often remai n "the ol d way doesn't w ork, the new a ppr oach would not" situati on, t he re as on, t he key is that ma ny pe ople k now t hat copying other people's i deas, me cha nically, using some one e lse's old way s. To change t his pre dicame nt, requires us to break the s ha ckles of traditi onal conce pts to overcome conservative, conformist, good at findi ng ne w problems a nd t o accept new thi ngs, s ummarize new experie nce, new i deas, developing new programmes and Maveri ck, a ne w approa ch to solve probl ems, s pee d up devel opment . Especially i n impleme nt superior poli cy s pirit of proces s in the, both impl ementation, and ca nnot mechani cally, t o to extraordi nary of courage a nd develop enter prisi ng of s pirit, put flexibility a nd princi pl e com bine d up, put superi or of spirit a nd l ocal real ity com bine d up, Yong conspira cy t o breakthrough of poli cy, a nd exerci se innovation of lift, develope d out development w orks of, and gras s-r oots wel come s of, and

1.会计概念 2.会计基本职能 3.财务报告目标 4.会计对象 5.会计核算的具体内容和一般要求 6.会计基本假设 7.会计记账基础 8.会计信息质量要求 9.会计要素 10.会计要素的计量属性 11.会计等式 12.基本会计等式的理解 13.会计要素、会计等式与基本财务报表的关系

Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt her de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe cts tol d: a, a nd full aware nes s party of m ass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educatio nal pra ctice . 确 明 有 都 样 力 能 合 综 读 阅 、 写 与 字 识 同 来 出 了 提 养 素 要 重 种 为 作 革 改 程 课 轮 新 。 位 地 的 视 忽 被 在 处 直 一 际 交 口 , 中 学 教 文 语 国

This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the construction of learni ng-oriente d

service i nnovation of Marxist party's major depl oyment, is t he important measure t o advance the great caus e of socialism wit h Chi nes e characteristi cs. First, carry out t he party's mas s line i n educati on pra ctice, w as carryi ng 18 of the party spirit, summon a powerful force for reali zing the great rej uvenation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , prese nts two 1 00-year g oal, namel y, by 2 020 China' s gross domesti c pr oduct and per capita i ncome of urba n and rural resi dents i n 201 0 on the basi s of doubl e com plete the buil ding of a well-off society; t he middle of this cent ury into a pros perous, democratic, civ ilized a nd harmoni ous Socialist modern country, a nd on thi s bas is, the Chi nese dream of realizing t he great rejuve nation of the Chine se nati on. 18 Congres s of the part y, Comra de XI Jinping repe atedly expounde d the Chi nese dre am. The basi c connotation of the Chine se dream, is t he

national prosperit y, nati onal revitalizati on, t he ha ppi nes s of the pe opl e, China important to foll ow is to kee p China Roa d, carry forwar d the s pirit an d cohesi on stre ngth of China , dream dreams of the pe opl e of Chi na, but determi ned confidence, e nha nce s elf -aware ness, a chi eve self-relia nce, to bui ld a stronger Chi na, civi lization, harm ony, bea uty, China , Chi na, China.

Strategic conce ption of China wa s 18 the spirit of the e nrichment a nd development of the party, conscie ntiously st udy the Chi nese dream, leadi ng pe ople t o hard t o realize the Chi nese dream, mass e ducation a ctivities i n depth t he fundamental starti ng point and ending poi nt. Strengthe n the e ducation of the party's mas s line , hel ps to train t he collective consci ousne ss of the unity of the party and the people, playi ng the Chine se dream i deol ogical base s. Comrade Ma o Zedong stress ed that parties s hould have "com mon lang uage" socialist countrie s must have "unity of will". History ha s

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