(基础会计实务案例.pptVIP

基础会计实务案例 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 复式记账基本原理 有借必有贷,借贷必相等 资产=负债+所有者权益 对发生的每项经济业务至少要在两个相互联系的账户上以相等的金额作双重的记录 所有账户之间的数字存在平衡关系，可以进行试算平衡 --------------------------------------------------------- 借方 | 贷方　　①资产的增加； | ①资产的减少； 　　②费用的增加； | ②费用的减少;　　③负债的减少； | ③负债的增加;　　④所有者权益的减少；| ④所有者权益的增加;　　⑤收入、利润的减少；| ⑤收入、利润的增加; Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 企业一般性经济活动 经营类活动 采购原材料 投入生产 发生各种成本费用 销售产品或提供劳务 往来收付 纳税 …… 投资类活动 股权投资 债权投资 …… Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 企业一般性经济活动 筹资类活动 吸收投资 借款、还款 发行股票、债券 …… Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 工业企业常用会计实务 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 工业企业常用会计实务 收到股东投资，固定资产和流动资产各500000元 借：银行存款 500000 固定资产 500000 贷：股本 1000000 报销5000元办公费用 提取现金20000元用于经营 借：现金 20000 贷：银行存款 20000 借：管理费用 5000 贷：现金 5000 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.