《基础会计学》教学大纲

andperformancetestcopiesoftherecord.Ifnecessary,reviewshouldbecarriedout;4)forspringhangers(includedsimplespring,hangersandconstantsupporthangers)itshouldalsoberecognizedassettingandlockingofloads.5)checkthesurfacequality,foldedlayeringandwithoutcracks,rustandotherdefects.5)aftercompletionofthetestandcontroldrawingnumberonebyone,byseriesbaled.Coloralloysteelparts,thepartsmarkinginstallationlocationandrotationaboutthedirectionyouwant.7.3.14.hangersinstallation7.3.14.1hangerlayouta.acleardesignofhangershouldbeinstalledstrictlyinaccordancewiththedrawingsanddesignsshallnotbeinstalledwrong,missing,etc.B.ownarrangementofpipingsupportandhangersetandselectionshouldbebasedoncomprehensiveanalysisofgenerallayoutofpipingsystems;coldinstallationofsteampipewithparticularattentionreservedforcompensationofthermalexpansiondisplacementandorientation.C.supportsystemsshouldberationaltowithstandpipeloads,staticloadandincidentalload;reasonablepipingdisplacement;guaranteedundervariousconditions,stressarewithintheallowedrange.Strength,stiffness,andmeetrequirementstopreventvibrationandsoothingwater,withoutaffectingtheadjacentequipmentmaintenanceandotherpipinginstallationandexpansion.D.equipmentconnectedtotheinterfacetomeetpipelinethrust(torque)limitrequirements;increasethestabilityofpipingsystemstopreventpipeline...Tubewallthickness(mm)2-34-67-10weldformnoslopemouthweldstrengtheningheighth(mm)1-1.51.5-2weldwidthb(mm)5-67-6hasslopemouthweldstrengtheningheighth(mm)1.5-22weldwidthb(mm)coverhadeachedgeslopemouthabout2mmargonarcweldingweldstrengtheningsurfaceheightandwidthtubewallthickness(mm)2--33--45--6weldformweldstrengtheningheighth(mm)1-1.51.5-22-2.5widthb(mm)《基础会计学》教学大纲一、《基础会计学》课程说明（一）课程代码：（二）开课对象：金融与证券大一学生（三）课程性质：本课程是高职的一门专业基础课，是金融与证券专业的必修课。（四）教学目标：《基础会计学》课程阐明会计学的基本理论、基本方法和基本技能。通过本课程的教学，要求明确会计的职能、特点、对象和任务；了解会计工作的组织、内部管理制度的设置和我国的法规体系；理解会计要素、科目和账薄的相关理论和具体应用；掌握会计凭证、账薄的基本内容和实务操作要求；明确各种会计核算形式的执行程序，能够阅读和编制基本会计报表。（五）教学内容：（六）学时数及具体分配：学时数：72学时学分数：学分学时数具体分配教学内容理论学时实践学时合计第一章总论22第二章会计要素与会计等式22第三章会计核算基础22第四章会计科目与账户22第五章借贷记账法224第六章会计确认与计量22第七章借贷记账法的应用14620第八章会计凭证224第九章账簿448第十章财产清查426第十一章会计报表448第十二章会计核算程序6410第十三章习题讲解22合计482472（八）教学方式：理论讲解与实践操作相结合andperformancetestcopiesoftherecord.Ifnecessary,reviewshouldbecarriedout;4)forspringhangers(includedsimplespring,hangersandconstantsupporthangers)itshouldalsoberecognizedassettingandlockingofloads.5)checkthesurfacequality,foldedlayeringandwithoutcracks,rustandotherdefects.5)aftercompletionofthetestandcontroldrawingnumberonebyone,byseriesbaled.Coloralloysteelparts,thepartsmarkinginstallationlocationandrotationaboutthedirectionyouwant.7.3.14.hangersinstallation7.3.14.1hangerlayouta.acleardesignofhangershouldbeinstalledstrictlyinaccordancewiththedrawingsanddesignsshallnotbeinstalledwrong,missing,etc.B.ownarrangementofpipingsupportandhangersetandselectionshouldbebasedoncomprehensiveanalysisofgenerallayoutofpipingsystems;coldinstallationofsteampipewithparticularattentionreservedforcompensationofthermalexpansiondisplacementandorientation.C.supportsystemsshouldberationaltowithstandpipeloads,staticloadandincidentalload;reasonablepipingdisplacement;guaranteedundervariousconditions,stressarewithintheallowedrange.Strength,stiffness,andmeetrequirementstopreventvibrationandsoothingwater,withoutaffectingtheadjacentequipmentmaintenanceandotherpipinginstallationandexpansion.D.equipmentconnectedtotheinterfacetomeetpipelinethrust(torque)limitrequirements;increasethestabilityofpipingsystemstopreventpipeline...Tubewallthickness(mm)2-34-67-10weldformnoslopemouthweldstrengtheningheighth(mm)1-1.51.5-2weldwidthb(mm)5-67-6hasslopemouthweldstrengtheningheighth(mm)1.5-22weldwidthb(mm)coverhadeachedgeslopemouthabout2mmargonarcweldingweldstrengtheningsurfaceheightandwidthtubewallthickness(mm)2--33--45--6weldformweldstrengtheningheighth(mm)1-1.51.5-22-2.5widthb(mm)2（九）考核方式和成绩说明：本课程为考试科目，形式为闭卷，评分标准为平时成绩40%（考核上课出勤率，课堂表现，作业完成情况），期末考试成绩占60%。二、讲授大纲第一章总论教学目的和要求：了解会计产生的原因和发展过程、会计与企业的关系；掌握会计的对象、会计的职能和作用；掌握会计的核算方法。教学内容：第一节会计的内容和特点1.会计的产生和发展2.企业与会计3.会计对象第二节会计的职能和作用1.会计的职能2.会计的作用第三节会计方法1.会计核算方法第二章会计要素与会计等式教学目的和要求：了解会计要素的定义；熟悉会计要素的特征；掌握会计要素的内容及会计等式；理解经济活动对会计等式的影响及会计等式的重要意义。教学内容：第一节会计要素1.资产2.负债3.所有者权益4.收入5.费用6.利润第二节会计等式第三章会计核算基础教学目的和要求：理解会计核算基础对会计的重要性、熟悉会计核算基本前提及会计核算原则的含义；掌握会计核算前提与会计原则的内容；明确权责发生制与收付实现制的区别。教学内容：第一节会计核算的基本前提1.会计主体假设2.持续经营假设3.会计分期假设andperformancetestcopiesoftherecord.Ifnecessary,reviewshouldbecarriedout;4)forspringhangers(includedsimplespring,hangersandconstantsupporthangers)itshouldalsoberecognizedassettingandlockingofloads.5)checkthesurfacequality,foldedlayeringandwithoutcracks,rustandotherdefects.5)aftercompletionofthetestandcontroldrawingnumberonebyone,byseriesbaled.Coloralloysteelparts,thepartsmarkinginstallationlocationandrotationaboutthedirectionyouwant.7.3.14.hangersinstallation7.3.14.1hangerlayouta.acleardesignofhangershouldbeinstalledstrictlyinaccordancewiththedrawingsanddesignsshallnotbeinstalledwrong,missing,etc.B.ownarrangementofpipingsupportandhangersetandselectionshouldbebasedoncomprehensiveanalysisofgenerallayoutofp