會(huì)計(jì)基礎(chǔ)講課94張課件

行律基礎(chǔ)會(huì)計(jì)學(xué)主研;謝志英行律1第一章總論第一節(jié)會(huì)計(jì)的含義第二節(jié)會(huì)計(jì)的對(duì)象第三節(jié)會(huì)計(jì)基本假設(shè)第四節(jié)會(huì)計(jì)核算基礎(chǔ)第五節(jié)會(huì)計(jì)信息質(zhì)量要求第六節(jié)會(huì)計(jì)的核算方法第一章總論2第一節(jié)會(huì)計(jì)的含義會(huì)計(jì)的產(chǎn)生和發(fā)展()會(huì)計(jì)的產(chǎn)生會(huì)計(jì)是人類社會(huì)生產(chǎn)發(fā)展到一定歷史階段的產(chǎn)物,它是基于生產(chǎn)發(fā)展過(guò)程中人們提高經(jīng)濟(jì)效益的需要而產(chǎn)生的。第一節(jié)會(huì)計(jì)的含義3(二)會(huì)計(jì)的發(fā)展1原始社會(huì):會(huì)計(jì)的萌芽階段結(jié)繩記事、刻契計(jì)數(shù)2西周:有了“會(huì)計(jì)”的命名和較為嚴(yán)格的會(huì)計(jì)機(jī)構(gòu),表明會(huì)計(jì)從生產(chǎn)中分離出來(lái),成為項(xiàng)獨(dú)立的工作。(二)會(huì)計(jì)的發(fā)展43秦漢時(shí)期,中式簿記廣泛運(yùn)用。三柱結(jié)算法入出余本期收入一本期支出=本期結(jié)存3秦漢時(shí)期,中式簿記廣泛運(yùn)用。5會(huì)計(jì)基礎(chǔ)講課94張課件6會(huì)計(jì)基礎(chǔ)講課94張課件7會(huì)計(jì)基礎(chǔ)講課94張課件8會(huì)計(jì)基礎(chǔ)講課94張課件9會(huì)計(jì)基礎(chǔ)講課94張課件10會(huì)計(jì)基礎(chǔ)講課94張課件11會(huì)計(jì)基礎(chǔ)講課94張課件12會(huì)計(jì)基礎(chǔ)講課94張課件13會(huì)計(jì)基礎(chǔ)講課94張課件14會(huì)計(jì)基礎(chǔ)講課94張課件15會(huì)計(jì)基礎(chǔ)講課94張課件16會(huì)計(jì)基礎(chǔ)講課94張課件17會(huì)計(jì)基礎(chǔ)講課94張課件18會(huì)計(jì)基礎(chǔ)講課94張課件19會(huì)計(jì)基礎(chǔ)講課94張課件20會(huì)計(jì)基礎(chǔ)講課94張課件21會(huì)計(jì)基礎(chǔ)講課94張課件22會(huì)計(jì)基礎(chǔ)講課94張課件23會(huì)計(jì)基礎(chǔ)講課94張課件24會(huì)計(jì)基礎(chǔ)講課94張課件25會(huì)計(jì)基礎(chǔ)講課94張課件26會(huì)計(jì)基礎(chǔ)講課94張課件27會(huì)計(jì)基礎(chǔ)講課94張課件28會(huì)計(jì)基礎(chǔ)講課94張課件29會(huì)計(jì)基礎(chǔ)講課94張課件30會(huì)計(jì)基礎(chǔ)講課94張課件31會(huì)計(jì)基礎(chǔ)講課94張課件32會(huì)計(jì)基礎(chǔ)講課94張課件33會(huì)計(jì)基礎(chǔ)講課94張課件34會(huì)計(jì)基礎(chǔ)講課94張課件35會(huì)計(jì)基礎(chǔ)講課94張課件36會(huì)計(jì)基礎(chǔ)講課94張課件37會(huì)計(jì)基礎(chǔ)講課94張課件38會(huì)計(jì)基礎(chǔ)講課94張課件39會(huì)計(jì)基礎(chǔ)講課94張課件40會(huì)計(jì)基礎(chǔ)講課94張課件41會(huì)計(jì)基礎(chǔ)講課94張課件42會(huì)計(jì)基礎(chǔ)講課94張課件43會(huì)計(jì)基礎(chǔ)講課94張課件44會(huì)計(jì)基礎(chǔ)講課94張課件45會(huì)計(jì)基礎(chǔ)講課94張課件46會(huì)計(jì)基礎(chǔ)講課94張課件47會(huì)計(jì)基礎(chǔ)講課94張課件48會(huì)計(jì)基礎(chǔ)講課94張課件49會(huì)計(jì)基礎(chǔ)講課94張課件50會(huì)計(jì)基礎(chǔ)講課94張課件51會(huì)計(jì)基礎(chǔ)講課94張課件52會(huì)計(jì)基礎(chǔ)講課94張課件53會(huì)計(jì)基礎(chǔ)講課94張課件54會(huì)計(jì)基礎(chǔ)講課94張課件55會(huì)計(jì)基礎(chǔ)講課94張課件56會(huì)計(jì)基礎(chǔ)講課94張課件57會(huì)計(jì)基礎(chǔ)講課94張課件58會(huì)計(jì)基礎(chǔ)講課94張課件59會(huì)計(jì)基礎(chǔ)講課94張課件60會(huì)計(jì)基礎(chǔ)講課94張課件61會(huì)計(jì)基礎(chǔ)講課94張課件62會(huì)計(jì)基礎(chǔ)講課94張課件63會(huì)計(jì)基礎(chǔ)講課94張課件64會(huì)計(jì)基礎(chǔ)講課94張課件65會(huì)計(jì)基礎(chǔ)講課94張課件66會(huì)計(jì)基礎(chǔ)講課94張課件67會(huì)計(jì)基礎(chǔ)講課94張課件68會(huì)計(jì)基礎(chǔ)講課94張課件69會(huì)計(jì)基礎(chǔ)講課94張課件70會(huì)計(jì)基礎(chǔ)講課94張課件71會(huì)計(jì)基礎(chǔ)講課94張課件72會(huì)計(jì)基礎(chǔ)講課94張課件73會(huì)計(jì)基礎(chǔ)講課94張課件74會(huì)計(jì)基礎(chǔ)講課94張課件75會(huì)計(jì)基礎(chǔ)講課94張課件76會(huì)計(jì)基礎(chǔ)講課94張課件77會(huì)計(jì)基礎(chǔ)講課94張課件78會(huì)計(jì)基礎(chǔ)講課94張課件79會(huì)計(jì)基礎(chǔ)講課94張課件80會(huì)計(jì)基礎(chǔ)講課94張課件81會(huì)計(jì)基礎(chǔ)講課94張課件82會(huì)計(jì)基礎(chǔ)講課94張課件83會(huì)計(jì)基礎(chǔ)講課94張課件84會(huì)計(jì)基礎(chǔ)講課94張課件85會(huì)計(jì)基礎(chǔ)講課94張課件86會(huì)計(jì)基礎(chǔ)講課94張課件87會(huì)計(jì)基礎(chǔ)講課94張課件88會(huì)計(jì)基礎(chǔ)講課9