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1、基础会计复习资料一．借贷记账法的应用1.工业企业的经营活动的三大阶段（生产的准备阶段产品的生产阶段产品的销售阶段）2.会计两大处理基础（1）收付实现制（又称实收实付制，亦称现金收付制。它是以款项的实际收付作为标准来处理经济业务，确认本期收入和费用的一种会计处理基础）（2）权责发生制（又称应收应付制，亦称应计制。他是以款项的应收应付作为标准来处理经济业务，确认本期收入和费用的一种会计处理基础）3.筹资业务的核算例1：某企业2008年9月收到投资者投入的资本500000元存入银行。借：银行存款500000贷：实收资本5
2、00000例2:2008年7月20日某企业收到法人投入的机器设备评估作价300000元；专利技术一项评估作价100000元。借：固定资产300000无形资产100000贷：实收资本400000例3：某企业2008年7月1日日本发动了蓄谋已久的侵华战争.这场侵略战争给中国人民带来了空前的灾难和损失,也给后人留下了深刻的历史血鉴ofsupportandhanger.Cableholeplugginggapsshouldusequalifiedfireproofmaterials,blocksurfaceshouldha
3、vesufficientstrength,surfaceappearance.Whencablespassthroughthefirewall,oflaxstructureoflocalfiresafetyclamps.Thermoplasticsproduction,tocomplywiththeprocess,nobubblesinthethermoplasticspipes,linearnoseconsistentwiththecorewirespecifications,contactisgood,nocr
4、acks,break.Tinnedcoppernosecleansolderfullexteriorsurfaceissmoothwithoutburrs.ControlcableAssemblyshouldbefastened,dense,solid,clean,andbeautiful.Secondarywiringthecableterminationsshouldbearrangedbytheactuallocationofthedevicelinecards,thewiringfromtheupperto
5、thelower,fromlefttorightintheorder.Fixedtomaintainconsistentspacingbetweenlines,flat,shouldbearoundthecornerinthesamelocation,sameshape,toensurethatthewiringprocessneaterandmoreelegant.5thermalprocesscontrolmeasuresforqualityproblems5.1controlthermalductsystem
6、leakagemeasuretoensurethattheuseofelectricdoorandactuatorinstallationqualityandequipmenttothesitetocheckitsseal,acceptance,inordertofundamentallysolveoilspillproblems.PlantforlocalPanelafterinstallation,inconjunctionwiththequalityDepartmenttocheckitsoverallqua
7、lity,poor-qualitypartsreplacement.Supplygoodqualityofpurchasinginstrumentandovalityoftheguaranteeinstrumenttubesassmallaspossible,selectionofhighquality,highprecisionsleeveconnector.Instrumentpipewelding,constructionworkersandtechniciansoneveryroad,everyinstru
8、mentaswellrecordedandwellidentifiedintheinstrument,weldingweldingfollowingtheendofeachreview,responsibilityandpreventionofwelding,weldingwrong.Requirementsforweldingpersonnelcertif
