佛山會(huì)計(jì)培訓(xùn)[金帳本]佛山會(huì)計(jì)考證培訓(xùn)會(huì)計(jì)要素的確認(rèn)

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1、會(huì)計(jì)學(xué)習(xí)交流fs.jinzhangben.cn　　　　　會(huì)計(jì)實(shí)務(wù)操作　會(huì)計(jì)要素的確認(rèn)（一）含義：會(huì)計(jì)要素是對(duì)會(huì)計(jì)對(duì)象進(jìn)行的基本分類(lèi)，是會(huì)計(jì)核算對(duì)象的具體化，是用于反映企業(yè)會(huì)計(jì)主體財(cái)務(wù)狀況，確定經(jīng)營(yíng)成果的基本單位。（二）六大要素流動(dòng)資產(chǎn)：庫(kù)存現(xiàn)金、銀行存款、應(yīng)收賬款、存貨等1、資產(chǎn)：非流動(dòng)資產(chǎn)：長(zhǎng)期應(yīng)收款、長(zhǎng)期股權(quán)投資、固定資產(chǎn)、無(wú)形資產(chǎn)等流動(dòng)負(fù)債：短期借款、應(yīng)付賬款、應(yīng)付職工薪酬、應(yīng)交稅費(fèi)反映財(cái)務(wù)2、負(fù)債預(yù)收賬款、應(yīng)付賬款等狀況長(zhǎng)期負(fù)債：長(zhǎng)期借款、應(yīng)付債券、長(zhǎng)期應(yīng)付款實(shí)收資本/股本反映資本的項(xiàng)目資本公積3、所有者權(quán)益盈余公積反映留存收益未分配利潤(rùn)銷(xiāo)售收入4、收入提供勞務(wù)收入讓渡資產(chǎn)

2、使用權(quán)收入營(yíng)業(yè)成本：主營(yíng)業(yè)務(wù)成本、其它業(yè)務(wù)成本、制造費(fèi)用反映經(jīng)營(yíng)成果5、費(fèi)用期間費(fèi)用：管理費(fèi)用、銷(xiāo)售費(fèi)用、財(cái)務(wù)費(fèi)用、銷(xiāo)售費(fèi)用。營(yíng)業(yè)利潤(rùn)6、利潤(rùn)利潤(rùn)總額凈利潤(rùn)1、資產(chǎn)舉例：甲購(gòu)買(mǎi)了一套價(jià)值為50萬(wàn)元的房產(chǎn)，其中10萬(wàn)為自己的首付，40萬(wàn)元是向乙銀行貸的款，請(qǐng)問(wèn)甲的資產(chǎn)總額為多少？（50萬(wàn)）（1）概念：資產(chǎn)是指過(guò)去的交易或事項(xiàng)形成并由企業(yè)擁有或者控制，預(yù)期會(huì)給企業(yè)帶來(lái)經(jīng)濟(jì)利益（流入）的資源。（2）特征：①資產(chǎn)預(yù)期能夠給企業(yè)帶來(lái)經(jīng)濟(jì)利益。資產(chǎn)直接或間接導(dǎo)致現(xiàn)金和現(xiàn)金等價(jià)物流入企業(yè)。如果某一項(xiàng)目預(yù)期不能給企業(yè)帶來(lái)經(jīng)濟(jì)利益，那么就不能將其確認(rèn)為企業(yè)的資產(chǎn)。②資產(chǎn)是企業(yè)擁有或者控制的。擁有：是

3、指擁有資產(chǎn)的所有權(quán)，可以按照自己的意愿使用或者處置。MonitoringCentersecuritydeploymentstatisticsareasfollows:securitypointdistributionstatistics-medicalbuilding,rehabilitationbuilding,2ndfloor,serialnumberF1F2F3F4F5B1B2cameracameraalarmdetectionaccesscontrolalarmdetectionaccesscontrolpickuppickupcameracameraalarmdetect

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