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Jingdong book

会计学基础习题集

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Jingdong book

会计学基础习题集

Name: 会计学基础习题集
Brand: Jingdong book
SKU: 3110012231
Price: 25.04 USD
Availability: OutOfStock

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Content Description

《会计学基础习题集》是《会计学基础》（陈炳辉主编，经济科学出版社出版）的配套教材，可作为高等院校基础会计教学的辅助教材，也可作为企业管理人员学习基础会计的参考用书。
《会计学基础》是一本内容新颖、富有特色、实用型强的规范化教材，符合我国新会计准则以及与国际接轨的要求。本习题集根据《会计学基础》教学大纲的要求，设计了本章主要内容、本章重点与难点、本章练习题等内容，并配有练习题参考答案。练习题的设计突出理论联系实际，题型主要有重要名词、单项选择题、多项选择?、判断题、问答题、业务题等，通过练习能使学生加深对知识点的理解，提高分析问题和解决问题的能力。
本习题集由广东外语外贸大学南国商学院陈炳辉教授主编。主编提出写作指导思想和编写大纲，并对习题集的初稿进行修改与总纂。第一、第二、第三、第四、第八、第十二章由陈炳辉编写，第七、第十一章由文佑云编写，第九、第十章由吴再芳编写，第五章由刘娜编写，第六章由吴海燕编写。
由于作者理论水平有限，书中难免存在疏漏和不足，恳请读者批评指正。

Catalogue

习题部分
第一章总论
第二章会?准则
第三章会计要素与会计等式
第四章会计科目与复式记账
第五章制造业企业主要经营业务的核算
第六章会计凭证
第七章会计账簿
第八章财产清查
第九章账户的分类
第十章财务报表
第十一章会计核算组织程序
第十二章会计工作组织
参考答案部分
第一章总论
第二章会计准则
第三章会计要素与会计等式
第四章会计科目与复式记账
第五章制造业企业主要经营业务的核算
第六章会计凭证
第七章会计账簿
第八章财产清查
第九章账户的分类
第十章财务报表
第十一章会计核算组织程序
第十二章会计工作组织

Book Abstract

答：主要有三种观点：
其一是“工具论”，即认为会计是经济管理或经济核算的工具，一种反映的工具。它强调的是会计在经济活动中的核算作用。这种观点是苏联会计学者马卡洛夫在20世纪50年代初提出后传人我国的，其在相当长时期内在我国会计界占主导地位。它把会计看成一个方法体系，强调了会计的服务性，主要在微观经济领域中应用。
其二是“信息系统论”，即认为会计是一个收集、处理和输送经济信息的信息系统。最早提出这个观点的是美国会计学家A.C.利特尔顿。
其三是“管理活动论”，即认为会计是经济管理的重要组成部分，是一种以价值形式进行的管理活动，并且使用了“会计管理”的概念。这种观点是20世纪80年代以后我国的一些会计学专家结合我国的实际情况首先提出来的。
3.如果有人说，会计就是指会计核算，你同意吗？为什么？
答：如果有人说，会计就是指会计核算，我不同意，因为会计是一项管理活动，除了会计核算外，还有会计监督、会计分析等内容。
4.什么是会计学？会计学由哪些内容组成？
答：会计学是研究会计发展规律的一门科学，是关于人们如何从事会计这一实践活动的知识体系。会计学由以下内容组成：会计原理、财务会计、管理会计、成本会计、国际会计、社会责任会计、政府及非营利组织会计、会计检查和会计分析、会计史、会计理论。
5.会计有哪些职能？会计的作用是什么？
答：按照“管理活动论”的观点，会计有六项职能：核算职能、监督职能、预测职能、决策职能、控制职能、分析职能。会计的作用主要有：保护企业财产、加强经济核算、报告投资权益、扩大投资诱惑力。
6.试述会计核算职能的特点。
答：会计核算职能具有以下三方面的特点：
第一，会计核算主要利用货币计量单位从数量方面核算企业的经济活动情况；
第二，会计核算主要是对已发生的经济活动进行事中、事后核算，同时也为分析预测经济前景，尽可能提供有关未来经济活动效果的会计资料；
第三，会计核算具有完整性、连续性和系统性的特点。
7.请分别用受托责任观、决策有用观说明会计目标的内涵。
答：受托责任观认为，会计目标就是向资源所有者（股东）如实地反映资源的受托者（企业管理当局）对受托资源的管理和使用的情况，会计报告应主要反映企业历史的、客观的信息，即强调会计信息的可靠性。在市场经济条件下，股份公司大量出现，企业的所有权与经营权相分离，受托责任几乎无所不在的现实是其确立的基础。作为委托人的所有者十分关注资本的保值与增值，而通过会计报告所反映的资源的管理和使用情况，可达到此目的。它所强调的是会计人员与资源委托者之间的关系，把会计人员置于委托者与受托者之间的中间角色；强调企业编制会计报告的依据是会计准则和会计系统整体的有效性，而不单纯强调会计报告本身是否有助于决策。
……

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