会计基本假设4（accounting basic assumptions 4）

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1、会计基本假设4（Accountingbasicassumptions4）CatalogChapteronegeneralintroduction3Section1Accountingsummary3Secondbasicaccountingassumptions4Thirdsectionaccountingbasis4Thesecondchapteraccountingelementsandaccountingsubjects4Section1accountingelements4Secondaccoun

2、tingsubjects5Thethirdchapteraccountingequationanddoubleentryaccounting6Section1accountingequation6Secondsectiondoubleentryaccounting7Thefourthchapteraccountingvoucher8Section1Summaryofaccountingvoucher8Secondsectionoriginalvoucher8Thirdaccountingvoucher10

3、Thefourthsectionofthetransmissionandcustodyofaccountingvouchers10Thefifthchapteraccountingbooks11Section1accountbookoverview11Thecontentsofthesecondsectionofaccountingbooks,therulesofregistrationandregistration12Thirdsectionsofaccountingbooksformatandregi

4、strationmethod12Fourthsectionreconciliation13Fifthcorrectionmethodsofwrongaccounts13Sixthsectioncheckout14Thereplacementandsafekeepingofaccountingbooksinseventhsections14Thesixthchapteraccountsprocessingprogram14Thefirstaccountingvoucherprocessingprogram1

5、4Secondsectionsummaryaccountvoucheraccountingprocessingprogram15Thirdsubjectssummarytableaccountingprocessingprogram15Theseventhchapterpropertyinventory16Section1Summaryofpropertyinventory16Secondmethodsofpropertyinventory17Treatmentoftheresultsofthirdsec

6、tionsofpropertyinventory17Theeighthchapterfinancialaccountingreport17Thefirstsectionoffinancialaccountingreport17Sectionsecondbalancesheet18Thirdprofitstatement18Theninthchapteraccountingarchives19Section1overviewofaccountingarchives19Secondsectionaccount

7、ingarchivescustody19Thetenthchapterdealswiththeaccountingofthemaineconomictransactions19Section1paymentandreceiptofsecurities19Secondsectionsofpropertymaterialsreceivingandsending,increasinganddecreasingandusing20Theoccurrenceandsettlementofthirdcreditor'

8、srightsanddebts20Fourthincreaseordecreaseofcapital21Fifthincome,costandexpense21Thecalculationofsixthfinancialresults22ChapteronegeneralintroductionSection1AccountingsummaryFirst,theconceptandcharacteristicsofaccoun