基础会计-主要经济业务核算

如此情况下，我们该如何当老师呢？梁教授通过分享自己在实际中如何去安排复杂多样的工作任务、生活的琐事therealimplementationofthequasi,ruthless.Tough,requirement,carryforwardthespiritofanail,andthecorrectivemeasuresTheimplementationofthenerveendings,donotlettherectificationisnotinplace,nottoretreat,thepeoplearenotsatisfied.Pinfouristoadheretothereformandinnovation.Toreformthewayofthinkingandinnovativecouragetoturnstyle,againstfourwinds,thecouragetofacethecontradictions,goodatsolvingthechronicills,daretobreaktheoutdatedcustomsandbadhabitsHenshaunhealthytendencies,trees,freshhealthy.Thefiveistoadheretotacklingtheproblem.ThatisthewindSuJiandtheeducationsupervisioncombined,inordertoestablishanewsystemtopromotethenormalizationofstylebuilding,long-term,toenhancethepartyspiritofhonestandpragmaticpeoplethoughtconsciousaction.Thesixistoinsistonthecompletionofthethirdgrasptheoverallsituation.ActivityandendThisyearthegoalofsafetyproductionworkplanfornextyear,worktogether,topromotetheactivitiesandtheworkofproductionsafetywithbothhands,twopromotion,twonotmistake.Two,rectificationoftheoverallobjectivesandspecificobjectives:(a)theoverallpatharoundthefourfocus,carriedouttheoutstandingproblemsofthespecialrectification,thefullimplementationofthecentralandprovincialPartycommitteecleartherectificationtask,effectivelycurbthefourwinds,realizetheoverallimprovementofPartyandgovernment.Thepointis:focusonthepeople,thepeople,convenience,andresolutelycurbthebureaucraticstyleofwork;lookingtostimulategrassrootsvitality,resolutelycurbtheWenshansea;focusonthecadreshonest,cleangovernment,politics,andresolutelycurbexceedthestandardQuasioccupiedofficespace,Gongjusiyong,publicfunds,extravaganceofthewind;focusonestablishacorrectviewofachievements,theconceptofpower,andresolutelycurbactsagainsttheinterestsofthemasses.Acceleratethesystemreformandconstruction,improvethepeoplehonestandpragmaticnormalizationsystem,constantlyconsolidateandexpandeducationalpracticeachievements,makepeoplesatisfied.Therecentreformgoal:PoliticalQualityBureauandallPartymembersandcadres,furtherimprovethequalityofthebusiness;thefourwinds,twoproblemhasbeeneffectivelysolved.Themiddlegoalofthereform:oppositionpartyandgovernmentausteritywaste第五章主要经济业务核算第一节筹集资金的核算一、企业筹资阶段的主要业务企业筹集资金的渠道主要有两条：一是向投资人筹集：投资人投入资金即注册资本。可以是境内投资也可以是境外投资；投资人可以是国家、法人、自然人。接受投资的形式可以是现款，也可以是实物资产和无形资产。二是向债权人借入：企业可以向银行或其他金融机构取得各种借款，或经批准向社会发行企业债券借入资金。二、账户设置1、实收资本：所有者权益类账户，核算按照企业章程的规定，投资者投入企业的资本（股份公司为“股本”）。（1）贷方登记企业实际收到的投资者投入的资本数。（2）借方登记企业按法定程序报经批准减少的注册资本数。（3）期末贷方余额，反映企业实有的资本或股本数额。2、资本公积：所有者权益类账户，用来核算企业取得的资本公积金。（补：资本公积是企业收到投资者出资额超出其在注册资本中所占份额的投资，即资本溢价，以及直接计入所有者权益的利得和损失）（1）贷方登记企业取得的资本公积金数额。（2）借方登记资本公积金的减少数额。（3）期末贷方余额表示企业资本公积金的实际结存数额。如此情况下，我们该如何当老师呢？梁教授通过分享自己在实际中如何去安排复杂多样的工作任务、生活的琐事therealimplementationofthequasi,ruthless.Tough,requirement,carryforwardthespiritofanail,andthecorrectivemeasuresTheimplementationofthenerveendings,donotlettherectificationisnotinplace,nottoretreat,thepeoplearenotsatisfied.Pinfouristoadheretothereformandinnovation.Toreformthewayofthinkingandinnovativecouragetoturnstyle,againstfourwinds,thecouragetofacethecontradictions,goodatsolvingthechronicills,daretobreaktheoutdatedcustomsandbadhabitsHenshaunhealthytendencies,trees,freshhealthy.Thefiveistoadheretotacklingtheproblem.ThatisthewindSuJiandtheeducationsupervisioncombined,inordertoestablishanewsystemtopromotethenormalizationofstylebuilding,long-term,toenhancethepartyspiritofhonestandpragmaticpeoplethoughtconsciousaction.Thesixistoinsistonthecompletionofthethirdgrasptheoverallsituation.ActivityandendThisyearthegoalofsafetyproductionworkplanfornextyear,worktogether,topromotetheactivitiesandtheworkofproductionsafetywithbothhands,twopromotion,twonotmistake.Two,rectificationoftheoverallobjectivesandspecificobjectives:(a)theoverallpatharoundthefourfocus,carriedouttheoutstandingproblemsofthespecialrectification,thefullimplementationofthecentralandprovincialPartycommitteecleartherectificationtask,effectivelycurbthefourwinds,realizetheoverallimprovementofPartyandgovernment.Thepointis:focusonthepeople,thepeople,convenience,andresolutelycurbthebureaucraticstyleofwork;lookingtostimulategrassrootsvitality,resolutelycurbtheWenshansea;focusonthecadreshonest,cleangovernment,politics,andresolutelycurbexceedthestandardQuasioccupiedofficespace,Gongjusiyong,publicfunds,extravaganceofthewind;focusonestablishacorrectviewofachievements,theconceptofpower,andresolutelycurbactsagainsttheinterestsofthemasses.Acceleratethesystemreformandconstruction,improvethepeoplehonestandpragmaticnormalizationsystem,constantlyconsolidateandexpandeducationalpracticeachievements,makepeoplesatisfied.Therecentreformgoal:PoliticalQualityBureauandallPartymembersandcadres,furtherimprovethequalityofthebusiness;thefourwinds,twoproblemhasbeeneffectivelysolved.Themiddlegoalofthereform:oppositionpartyandgovernmentausteritywaste3、固定资产：资产类账户，用来核算企业固定资产的原价。（1）借方登记不需要经过建造、安装即可使用的固定资产增加的原始价值。（2）贷方登记减少固定资产的原始价值。（3）期末借方余额，反映企业期末固定资产的账面原价。4、银行存款：资产类账户，用来核算企业存入银行或其他金融机构的各种存款。（1）借方登记投资人货币资金投资或存入的款项。（2）贷方登记提取或支出的存款。（3）期末余额在借方，表示企业存在银行或其他金融机构的款项。5、短期借款：负债类账户，