泌阳会计培训-恒润会计教案.ppt

第四章会计记账方法安琪 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 会计记账方法会计记账方法借贷记账法单式记账法复式记账法概念账户结构记账规则账户对应关系与会计分录试算平衡 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 记账方法单式记账法复式记账法增减记账法收付记账法借贷记账法记账符号:以“借、贷”为为记账符号记账规则:有借必有贷,借贷必相等理论依据:资产=负债+所有者权益 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. (三)会计科目的结构 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. = 期初余额十本期借方(增加)发生额一本期贷方(减少)发生额 = 期初余额十本期贷方(增加)发生额一本期借方(减少)发生额 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. = 期初余额十本期借方(增加)发生额一本期贷方(减少)发生额 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. ——收入 ——费用 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd.