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dannis 发表于 2009-3-16 01:20

会计相关知识

<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><B style="mso-bidi-font-weight: normal"><SPAN lang=ZH style="FONT-SIZE: 16pt; COLOR: red; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-fareast-language: ZH"></SPAN></B>&nbsp;</P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><B style="mso-bidi-font-weight: normal"><SPAN lang=ZH style="FONT-SIZE: 16pt; COLOR: red; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-fareast-language: ZH">会计科目</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-SIZE: 16pt; COLOR: red; FONT-FAMILY: Arial"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%"><FONT size=3><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-bidi-font-size: 10.5pt">什么是会计科目？简称“科目”，按经济内容对资产、负责、所有者权益、收入、费用和利润会计要素作进一步分类的为别名称。每一个会计科目都应当明确反映一定的经济内容，科目和科目之间在内容上不能相互交叉。</SPAN><SPAN lang=EN-US style="LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 16pt; COLOR: red; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">会计科目的分类</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-SIZE: 16pt; COLOR: red; FONT-FAMILY: Arial"><o:p></o:p></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%"><FONT size=3><SPAN lang=EN-US style="LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-bidi-font-size: 10.5pt">、会计科目接其所反映的经济内容的不同，可分为资产类科目、负责类科目、所有者权益科目、损益类科目和成本类科目五类。</SPAN><SPAN lang=EN-US style="LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; TEXT-INDENT: -18pt; LINE-HEIGHT: 150%; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt"><SPAN lang=EN-US style="LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: Arial"><SPAN style="mso-list: Ignore"><FONT size=3>2、</FONT><SPAN style="FONT: 7pt &#39;Times New Roman&#39;"> </SPAN></SPAN></SPAN><FONT size=3><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-bidi-font-size: 10.5pt">会计科目按其隶属关系，可分为总账科目、子目和明目。</SPAN><SPAN lang=EN-US style="LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><B style="mso-bidi-font-weight: normal"><SPAN lang=ZH style="FONT-SIZE: 16pt; COLOR: red; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-fareast-language: ZH">会计科目设置</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-SIZE: 16pt; COLOR: red; FONT-FAMILY: Arial"><o:p></o:p></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%"><FONT size=3><SPAN style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-bidi-font-size: 10.5pt">为了总括而又详细地反映各会计要素的增减变动情况及其结果，在会计实务中既要设置总分类科目，又要设置明细分类科目。总分类科目，简称总账科目，亦称一级科目，是对会计要素的具体内容进行总括分类的科目，是总分类账户的名称；明细分类科目，简称明细科目，是对总分类科目进一步分类的科目，它所反映的经济内容或提供的指标比较具体详细</SPAN><SPAN lang=EN-US style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt">,</SPAN><SPAN style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-bidi-font-size: 10.5pt">是明细分类账户的名称。有些总分类科目反映的经济内容比较广泛，可以在总分类科目下，先设置二级科目，在二级科目下再设置明细科目。</SPAN><SPAN lang=EN-US style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%"><B style="mso-bidi-font-weight: normal"><SPAN lang=ZH style="FONT-SIZE: 16pt; COLOR: red; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-fareast-language: ZH">会计的设置原则</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-SIZE: 16pt; COLOR: red; LINE-HEIGHT: 150%; FONT-FAMILY: Arial"><o:p></o:p></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%"><FONT size=3><SPAN lang=EN-US style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-bidi-font-size: 10.5pt">、结合会计主体经济活动的特点并适应经济的要求；</SPAN><SPAN lang=EN-US style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%"><FONT size=3><SPAN lang=EN-US style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-bidi-font-size: 10.5pt">、有利于会计核算的进行并保持相对稳定；</SPAN><SPAN lang=EN-US style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%"><FONT size=3><SPAN lang=EN-US style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-bidi-font-size: 10.5pt">、做到既全面完整又不相互重叠；</SPAN><SPAN lang=EN-US style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%"><FONT size=3><SPAN lang=EN-US style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-bidi-font-size: 10.5pt">、便于分类、排列和编号；</SPAN></FONT><SPAN lang=EN-US style="COLOR: #333333; LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></P><p>［此帖子已被 dannis 在 2009-3-15 17:21:00 编辑过］

tansj 发表于 2009-3-16 05:51

Re:会计相关知识

嗯，比较精辟的入门知识，谢谢<STRONG>dannis</STRONG>同学分享！

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