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Jingdong book

厦门大学会计系列教材：会计学原理

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Jingdong book

厦门大学会计系列教材：会计学原理

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根据我们多年的教学体会，会计人才的培养，在课堂教学方面，除了要有好的教材外，还必须要有好的教师，以及学生科学的学习方法，等等。以上所述的粗浅三点，是教材编著者试图与教材使用者的一种交流，期望在使用本教材时能有所帮助。至于学生怎样才能学好“会计学原理”课程，将在本书的“导言”中涉及。
《厦门大学会计系列教材：会计学原理》以高等学校会计专业本科为对象，也照顾到经济学和管理学的本、专科生学习“会计学原理”课程的需要。同时，也可以作为会计实际工作者进修提高的用书。
Catalogue

导言
第一章 会计基本理论
第一节 什么是会计
第二节 会计的产生与发展
第三节 会计的主体、内容和对象
第四节 会计的职能与目标
第五节 基本会计假设和基本会计原则
第六节 会计的基本程序、方法与技术
第七节 会计与会计学

第二章 账户和复式记账
第一节 会计恒等式
第二节 设置账户
第三节 复式记账

第三章 会计凭证与账簿
第一节 会计凭证
第二节 会计账簿
第三节 普通日记簿与特种日记簿的应用

第四章 会计循环与会计记账程序
第一节 会计循环
第二节 会计记账程序
第三节 账项调整与基本会计报表的编制
第四节 结账与会计循环的结束

第五章 制造业主要经济业务核算与成本计算
第一节 制造业主要经济业务核算
第二节 制造业成本计算

第六章 财产清查
第一节 财产清查的意义、种类、程序和方法
第二节 财产清查应用举例

第七章 编制会计报表
第一节 会计报表的意义、分类及编制要求
第二节 资产负债表
第三节 利润表

第八章 会计工作组织与技术规范
第一节 会计机构与会计人员
第二节 会计技术规范

第九章 内部控制
第一节 内部控制的含义、目标和要素
第二节 内部控制的措施

第十章 信息技术在会计中的应用
第一节 信息技术的一般介绍
第二节 信息技术在会计中应用的基本原理
第三节 信息技术在会计中应用的特点及展望
第四节 信息技术在会计中应用对内部控制的挑战及对策
各章练习题及参考答案
附录一 中华人民共和国会计法
附录二 企业会计准则目录
Book Abstract

2.继续经营假设
继续经营假设是指在会计实践中，除非有相反的证据（如根据国家的规定，这个企业应当关、停、并、转），会计总是假设企业的经营活动具有永续性。
承认这个假设，对于会计计量企业的资产、负债、所有者权益、收入、费用、利润等所采取的一系列原则、方法，都有决定性的影响。因为既然认为企业的经营活动将继续进行下去，那么，定期总结企业的经营活动，反映其财务状况，并计算其经营成果就成为必要。同时，有关的记录也就可以，而且必须用过去的历史成本作为计量基础。下面将要述及的会计分期假设、权责发生制假设，以及历史成本计价原则、配比原则等都同这一基本假设有关。
3.会计分期假设
在继续经营的会计主体中，从时间上看，其经营活动是一个连续不断的“流”。为了使企业、企业主管部门、财政部门、银行部门、审计部门等各有关方面能够定期取得企业生产经营状况和经营得失的信息，必须人为地把连续不断的经营活动这个“流”，按时间截为若干个“片段”，这就是所谓的会计分期假设；或是说，会计分期假设，就是指假设一个企业连续不断的经营时间可以划分为比较短的时期，这一个个比较短的时期就称为会计期间。划分会计期间，就使会计能定期确定生产经营成果，及时向有关方面提供财务信息的愿望变成现实。
会计期间一旦确定之后，会计就必须在每个期间终了时，核算经营盈亏，并按照规定编制会计报告。即使在那些生产周期较长（一般指超过一年时间，如建筑和造船等）的企业里，仍然要按规定的“会计期间”来编制会计报告。
会计分期假设对许多会计原则有决定性的影响。如由于划分了会计期间，才产生了收入同其有关的费用相配合的原则，以及收入实现的原则等。会计分期假设和继续经营假设共同说明了会计活动在时间界限上的有限（阶段性）和无限（连续性）的辩证关系。
4.货币量度假设
商品生产条件下，运用货币计价就成为会计的基本特点。尽管会计有时也用实物量度进行计量，但由于企业的会计对象是资本运动，而资本就是在企业经营过程中运动着的价值，作为价值，其天然的计量尺度只能是货币。正是以货币为统一的计量单位，会计资料和会计报表的汇总才成为可能。
货币量度假设实际上包含两个方面的内容：一是会计计量的尺度是货币；二是假设货币本身的价值是稳定或基本稳定的。
币值不变的假设对货币计价至关重要。常识告诉我们，事物之所以能够进行量的比较，原因在于它们不仅是同质的，而且在于它们的计量尺度是一致的，二者缺一不可。一般的量度体现事物的自然属性，一旦确定下来，它们就是稳定的标准量度，不会自行变更，不存在假设其不变的问题。然而，货币则不同，它是一种特殊的量度。其特殊在于，货币既是其他商品的一般等价物，其自身又是商品；它体现了商品经济条件下的交换关系，也会受商品经济的客观规律——价值规律的影响；在流通中使用的纸币作为价值符号，还会受纸币流通规律的影响，等等。因此在商品经济条件下，币值的上下波动是不可避免的。假如这种变动幅度不是太大，从长期来看币值升降的影响基本上可以互相抵销，会计计量时，就假设币值稳定或基本稳定，而不考虑币值变动的影响。
……

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