基础会计教案(分).docVIP

基础会计教案 教学课题：资金平衡关系、会计要素 教学目的和要求： 了解资金平衡原理和会计要素的构成。 重点与难点：资金平衡关系、会计要素的特征、确认条件。 教学内容： 第二章 会计科目、会计账户及复式记账 资金平衡原理 一、资金平衡关系 企业资金运动处于静态状态时，主要表现为资金的使用和资金的来源两个方面。资金使用的具体表现形式就是企业的资产。资金来源于权益，包括负债及所有者权益。 资金的使用和资金的来源是相互依存、相互转化的，有一定资金的使用就有一定资金的来源，这是同一资金的两个侧面，两者金额始终相等，完整地反映资金的来龙去脉，资金从哪里来又到哪里去。 二、会计要素 （一）会计要素的概念及其构成 1.企业会计要素 我国《企业会计准则》将会计要素规定为：资产、负债、所有者权益、收入、费用、利润等六大类。 其中，资产、负债、所有者权益这三个要素反应的是企业在一定时点上资金运动的静态表现；收入、费用、利润这三个要素则反映企业在一定期间的资金运动的动态表现。 2.行政事业单位会计要素主要为营业利润、利润总额和净利润。 business to organize, guide, assist, participatory pre-loan investigation, provide marketing advice and responsible for marketing advice. Chapter III content and process after accepting the borrowers application for the 14th person, dominated by field investigation and off-site surveys as a supplement, carry out pre-loan investigation work. Main contents are as follows: (a) the borrower surveys 1. Borrower for corporate customers, investigators should interview business, management, finance and other related personnel, field trip place of business and production operations, and according to the information provided by the customer to verify the business management, authenticity of the financial situation, trade, etc. 2. borrowing people for small enterprise of, survey content except reference company class customer outside, also should focus concern actual control people and the main shareholders personal funding letter, and practitioners experience, and marriage status, and health status, soft information and family assets, and liabilities status; focus survey verified enterprise account table, and bank account water, and tax information and hydropower wage, spending information, then verified company actual business status and the financial status. 3. the borrower is a natural person, the investigation should focus on borrowers and their families, property, income, debt, credit ... Investigators should field surveys, confirm the mortgage situation, by way of assessment, inquiry finds the value of t