学习本章应了解设置账户的必要性,掌握账户的基本结构及层次,理解复式记账的原理 和特点,着重掌握借贷记账是的记账符号、账户结构、记账规则和试算平衡等特点,明确平 行登记的涵义要点和作用

通过本章学习,理解固定资产的特点,掌 握固定资产的确认条件,了解固定资产的分类, 掌握固定资产取得及处置的核算,掌握固定资 产折旧及减值的核算

本章要点与学习要求： ●掌握财产清查的种类 ●掌握财产物资的两种盘存制度及应用 ●熟悉现金、银行存款的清查方法 ●掌握未达账项的类型及其调节方法 ●熟悉资产盘盈、盘亏的处理规则

学习本章,要求了解账户按不同标准的类别;理解各类账户之间的区别于联系,掌握各类账户在提供核算指标方面的规律性。其重点是账户按用途和结构的分类

学习本章应了解设置账户的必要性,掌握账户的基本结构及层次,理解复式记账的原 理和特点,着重掌握借贷记账是的记账符号、账户结构、记账规则和试算平衡等特点, 确平行登记的涵义要点和作用

通过本章学习,要求理解企业资金筹集、生产准备、产品生产、产品销售、财务成果、资金退出等业务活动的内容,账户设置和主要业务的账户对应关系。较熟练地掌握账户和借贷记账法的具体运用

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1. The following financial statement information is known about five separate proprietorships: Company Company Company Company Company A B C D E December 31, 2001 Assets

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