基础会计（第2版）

本书根据《企业会计准则》和《小企业会计准则》介绍会计基础理论和基础方法，共分四部分：*部分包括第1章到第5章，主要介绍会计的基本理论。第二部分包括第6章，主要介绍企业会计处理的基本方法和实务。第三部分包括第7章和第8章，主要介绍会计凭证和会计账簿的基本知识。第四部分从第9章到第11章，主要介绍企业财务报告前的准备工作和报告方法。

史玉光，对外经济贸易大学国际商学院管理学（会计学）博士，曾在多家公司财务部任职，曾在交通部科学研究院、卫生部卫生经济研究所从事研究工作，参与多项课题研究。主要从事资产证券化、会计准则和会计理论研究，已发表论文100余篇，已出版《企业合并会计方法的经济后果研究》、《企业会计准则导论》、《企业财税差异与纳税调整》等30余部专著、教材。

第1 章 总论 ······································································································· 1
1.1 会计的含义和会计职能 ········································································· 1
1.2 会计对象和会计信息使用者 ································································ 5
1.3 我国会计规范体系······································································· 8
1.4 会计的基本假设和会计信息质量要求 ·················································· 13
思考与练习 ·································································································· 19
第2 章 会计要素和会计等式 ·················································································· 20
2.1 企业会计报表 ····················································································· 20
2.2 会计要素 ··························································································· 22
2.3 会计等式 ··················································································· 26
思考与练习 ······················································································ 30
第3 章 会计科目和会计账户 ········································································ 31
3.1 会计科目 ·························································································· 31
3.2 会计账户的结构 ·········································································· 35
3.3 会计账户的分类 ··································································· 38
思考与练习 ································································································ 49
第4 章 复式记账原理 ··············································································· 50
4.1 复式记账的演变和分类 ································································ 51
4.2 借贷记账法 ·············································································· 53
4.3 试算平衡 ················································································· 56
4.4 借贷记账法的应用举例 ································································ 57
思考与练习 ····························································································· 64
第5 章 会计处理方法 ··················································································· 65
5.1 会计处理的步骤和基础 ································································· 65
5.2 会计确认 ··················································································· 68
5.3 会计计量 ························································································ 72
5.4 会计记录 ·················································································· 74
5.5 会计报告 ························································································· 76
5.6 会计循环 ·························································································· 78
思考与练习 ······························································································ 79
第6 章 工业企业的会计实务 ············································································ 81
6.1 筹集资金的会计处理 ·············································································· 81
6.2 采购物资的会计处理 ······································································· 90
6.3 生产产品的会计处理 ·········································································· 95
6.4 生产成本的计算 ··············································································· 102
6.5 销售产品的会计处理 ·············································································· 107
6.6 其他经营活动的会计处理 ····························································· 111
6.7 利润的形成与分配的会计处理 ···························································· 114
思考与练习 ···················································································· 120
第7 章 会计凭证 ··························································································· 122
7.1 会计凭证的意义和分类 ······································································· 122
7.2 原始凭证 ···························································································· 124
7.3 记账凭证 ························································································ 132
7.4

从《企业会计准则（2006）》发布以来，我国企业会计准则体系建设取得了很大成就。截至2016 年3 月底，财政部先后发布了8 个企业会计准则解释，出版了3 版企业会计准则讲解，2011 年11 月，财政部发布了《小企业会计准则》。至此，我国企业会计准则体系基本形成。从2014 年开始，财政部陆续对2006 年发布的企业会计准则进行修订，并陆续发布新准则，如《公允价值计量》、《合营安排》、《在其他主体中权益的披露》等。
本书按照《企业会计准则》和《小企业会计准则》的要求编写而成。在编写本书时，作者结合自己近几年的课堂教学经验，力求体现理论以适用为主，侧重知识的应用性和可操作性。
本书共分为四部分：
部分（第1～5 章），主要介绍会计的基本理论。第1 章介绍了会计目标、会计职能、会计假设、信息质量要求等；第2 章介绍了会计要素和会计等式；第3 章介绍了会计科目和会计账户；第4 章介绍了复式记账和借贷记账法；第5 章介绍了会计处理方法，如会计基础、会计确认、计量、记录、报告以及会计循环。
第二部分（第6 章），主要介绍了企业会计处理的基本方法和实务，如筹资、采购、生产、成本计算、销售、利润分配等业务的会计处理。
第三部分（第7、8 章），主要介绍了会计凭证和会计账簿的基本知识。第7 章介绍原始凭证、记账凭证的基本知识；第8 章介绍了会计账簿的设置、格式、登记、对账、结账等基本知识。
第四部分（第9～11 章），主要介绍了企业财务报告前的准备工作和报告方法。第9 章介绍了编制财务前的财产清查，如库存现金、银行存款、存货、固定资产、债权债务等的清查方法和会计处理方法；第10 章介绍了会计处理的基本程序，并重点介绍了科目汇总表会计处理程序实务举例；第11 章介绍了财务报表的基本知识。
本书可以作为“会计基础”课程的教材，也可以作为企业财会人员、管理人员培训用的参考书。
国内许多学者和实务工作者对“会计学基础”进行了广泛深入的论述。本书在编写的过程中，参阅了大量文献资料，在本书的参考文献中没有逐一列举，在此深表感谢，并顺致歉意！
在本书的编写过程中，得到了对外经济贸易大学国际商学院会计学教授余恕莲老师和王秀丽老师的悉心指导；林燕、靳朝晖、郜志雄、王利梅、李岩、郑卉、丛小虎、丁珽、倪雪峰、孙一秀、周蕾、邹童英、陈月、刘欢等参加了本书的编写，在此一并表示感谢。
由于作者水平有限，书中难免存在疏漏之处，恳请广大读者批评指正。
史玉光