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会计基础复习冲刺资料（Fundamentals of accounting review sprint data）.doc

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会计基础复习冲刺资料（Fundamentals of accounting review sprint data）

会计基础复习冲刺资料（Fundamentals of accounting review sprint data） Section 1: Accounting summary 1., traditional accounting is divided into two major branches of financial accounting and management accounting, and the application of electronic computers in the field of accounting is an important symbol of the formation of modern accounting. . In 2.1985 years, the first Peoples Republic of China accounting law was promulgated in New China, which marked the beginning of the legalization of accounting work in China 3. two systems promulgated, marking Chinas accounting model and the realization of the initial coordination of convergence with international accounting practices. In February 15th 4.2006, the Ministry of Finance issued a new enterprise accounting standards, finally built the purchase and the situation of our country fully compatible with international financial reporting standards, covering all types of enterprises (small business travel) accounting standards system of all kinds of economic business, independent of the implementation of the. (two) accounting concepts Financial accounting is the most basic, but also the earliest production and development. The objective of financial accounting is to prepare financial statements to reflect the financial position, operating results and cash flow of an enterprise. (three) accounting function; The basic function of accounting is accounting and accounting supervision. Accounting is the primary function of accounting. 1., the accounting of the four links: (1) confirm; (2) measurement; (3) records; (4) report Seven methods 2. Accounting: set up accounting items and account double entry, fill and check the accounting documents, registration books, costing, inventory, accounting statements. (four) financial reporting objectives: According to the 2006 enterprise accounting standards, the objective of financial reporting is to the users of financial reports (including investors, creditors, government and its relevant department