财务会计实1第1章总论.pptVIP

* 在会计学中，属于财务会计领域的有会计学原理、中级财务会计和高级财务会计。会计学原理主要阐述会计确认、计量、记录和报告的一般原理，属于入门课程。中级财务会计着重阐述企业一般会计事项，如货币资金、应收款项、存货、流动及长期负债、投资、固定资产、损益、所有者权益等事项的会计处理，高级财务会计着重研究企业因各种原因所面临的特殊事项的会计处理。 划分中级财务会计与高级财务会计的最基本标志在于它们所涉及的经济业务是否在四项假设的限定范围之内。属于四项假设限定范围内的会计事项属于中级财务会计的研究范围；而背离四项假设的会计事项则归于高级财务会计的研究范围。比如外币会计、物价变动会计、合并会计、破产会计等，是背离四项假设的，应属于高级财务会计研究的范畴。　　但有些会计事项虽然未背离四个基本假设，但并不具有普遍性，而业务处理的难度也较大，不宜放在中级财务会计中讲述，如商品期货、衍生金融工具、租赁业务、上市公司会计信息披露等。 * Revolutions in computing UI have been mutually reinforcing…. Example: bitmap graphics mouse + windows. Power of the PC enabled bitmap graphics, which gave rise to a better UI. Browser + internet hyperlink + search engine. Power of the UI of hyperlinking otherwise unconnected content turned into the Internet and the rich content that we now cannot live without. * Revolutions in computing UI have been mutually reinforcing…. Example: bitmap graphics mouse + windows. Power of the PC enabled bitmap graphics, which gave rise to a better UI. Browser + internet hyperlink + search engine. Power of the UI of hyperlinking otherwise unconnected content turned into the Internet and the rich content that we now cannot live without. * Revolutions in computing UI have been mutually reinforcing…. Example: bitmap graphics mouse + windows. Power of the PC enabled bitmap graphics, which gave rise to a better UI. Browser + internet hyperlink + search engine. Power of the UI of hyperlinking otherwise unconnected content turned into the Internet and the rich content that we now cannot live without. * Revolutions in computing UI have been mutually reinforcing…. Example: bitmap graphics mouse + windows. Power of the PC enabled bitmap graphics, which gave rise to a better UI. Browser + internet hyperlink + search engine. Power of the UI of hyperlinking otherwise unconnected content turned into the Internet and the rich content that we now cannot live without. * 财务会计是特殊经济环境的产物，财务会计已被公认为现代企业经营管理中不可缺少的重要组成部分。同时它又是一项技术性很强的工作，通过确认、计量、记录及报告这一程序以及设置账户、复式记账、填制和审核凭证、登