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初级会计实务
初级会计实务
CHUJIKUAIJISHIWU
三色笔记与真题演练
— 备考2025年初级会计职称 —
目 录CONTENTS
第一章总论···································································································01
第二章会计基础································································································03
第三章资产···································································································05
第四章负债···································································································11
第五章所有者权益·····························································································15
第六章收入···································································································17
第七章费用···································································································19
第八章利润···································································································20
第九章财务报告································································································21
第十章产品成本核算··························································································23
第十一章政府会计基础······················································································24
真题演练············································································································25
2025考季三色笔记与真题演练初级会计实务
第一章总论
扫码领取25年课程讲义及其他备考资料，获取在线答疑服务
1.会计职能：基本职能（会计核算和会计监督）和拓展职能（预测经济前景、参与经济决策、评价
经营业绩等）。
会计核算与会计监督的关系：会计核算与会计监督是相辅相成、辩证统一的。会计核算是会计监督
的基础、依据，会计监督是会计核算的质量保证。
2.会计目标，是要求会计工作完成的任务或达到的标准。会计的基本目标是向财务报告使用者提供
与企业财务状况、经营成果和现金流量等有关的会计资料和信息，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。
3.会计基本假设：会计主体（空间范围）、持续
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