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基基基基基基基基基基基 《》 1. 基基基基基基基 基基基基 ：一 2. 基基基基基基基基基基基基 3. 基基基基基基基基基基基基基基基基基 4. 基基基基基基基基 基基 基基基 基基基 基基基 基基基基基 基基 ：、、、， 、 基基 5. 基基基基基基基基基 6. 基基基基基基基 7. 基基基基基基基 8. 基基基基基基基基基
《 基础会计 》 考前八大突破 1. 账户结构四要素：给三求一 2. 结账前发生额和余额的平衡 3. 总分类账和相关明细分类账的平行登记
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《 基础会计 》 考前八大突破 1. 账户结构四要素：给三求一 2. 结账前发生额和余额的平衡 3. 总分类账和相关明细分类账的平行登记 4. 简单的资产负债表：应收、预收、应付、预付， 存货内容、货币资金 5. 简单的利润表的编制 6. 错账更正的方法 7. 典型的会计分录 8. 银行存款余额调节表. 1. 账户结构四要素：给三求一. （一） 账户的概念：根据会计科目设置的，具有一定格式和结构，用来分类反映会计要素增减变动情况及其结果的载体。. （二）账户的分类. 根据总分类科目设置. （ 1 ）总分类账户. 1 、按账户提供会计信息详细程度不同. - PowerPoint PPT Presentation
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