用友ERP财务会计基本原理.docx

用友ERP财务会计基本原理

第一篇：用友ERP财务会计基本原理会计第一章总论...............................................................................................................7一、一、四个会计前提...................................................................................................7二、二、十三条会计原则：...........................................................................................7三、三、六大会计要素...................................................................................................8第二章第二章货币资金及应收项目...................................................................................9一、现金...........................................................................................................................9二、银行存款.................................................................................................................10三、其它货币资金.........................................................................................................11四、应收票据.................................................................................................................11五、五、应收账款.........................................................................................................12六、六、坏账.................................................................................................................13七、七、预付账款.........................................................................................................14八、八、其它应收款.....................................................................................................14第三章第三章存货.........................................................................................................14一、一、存货的概念.....................................................................................................14二、二、存货的确认条件.............................................................................................14三、三、取得存货：（按实际成本核算）....................................................................15四、四、发出存货的计价方法............................................