资金清算会计总结

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1、资金清算会计总结会计基础总结1．会计要素是会计对象按照经济特征所做的进一步分类。2．会计科目是对会计要素对象的具体内容进行分类核算的类目。3．会计要素增减变动的情况。遵循基本会计等式：资产－负债－权益－收入＋费用＝0；一项资产增加，另一项资产减少一项负债增加，另一项负债减少一项权益增加，另一项权益减少一项资产增加，一项负债增加一项资产增加，一项权益增加一项资产减少，一项负债减少一项资产减少，一项权益减少一项负债减少，一项权益增加一项负债增加，一项权益减少4．会计科目就其隶属关系可以分为总账户科目和明细科目，明细科目又可分为二级明细科

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