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会计基础习题集以习题训练为依托，搭建理论与综合运用知识的融合训练框架，强化实践与应用

作译者：韦绪任,汪政杰,李红

出版时间：2023-08 千字数：0 版次：1-01 页数：176

开本：16开装帧： I S B N ：9787121461736

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纸质书定价：￥38.5

库存:无

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内容简介

前言

上架建议

作者简介

编辑推荐

音视频专区

目录 
第一篇 章节经典习题 
第一章 总论 ······························································································ 1 
第一部分 经典习题训练········································································· 1 
第二部分 经典习题解析········································································· 3 
第二章 会计核算基础 ·················································································· 6 
第一部分 经典习题训练········································································· 6 
第二部分 经典习题解析······································································· 11 
第三章 会计要素与会计等式······································································· 15 
第一部分 经典习题训练······································································· 15 
第二部分 经典习题解析······································································· 21 
第四章 会计科目、账户和借贷记账法 ·························································· 27 
第一部分 经典习题训练······································································· 27 
第二部分 经典习题解析······································································· 34 
第五章 企业主要经济业务的账务处理 ·························································· 43 
第一部分 经典习题训练······································································· 43 
第二部分 经典习题解析······································································· 53 
第六章 会计凭证 ······················································································ 62 
第一部分 经典习题训练······································································· 62 
第二部分 经典习题解析······································································· 69 
第七章 会计账簿 ······················································································ 73 
第一部分 经典习题训练······································································· 73 
第二部分 经典习题解析······································································· 81 
第八章 财产清查 ······················································································ 87 
第一部分 经典习题训练······································································· 87 
第二部分 经典习题解析······································································· 93 
第九章 账务处理程序 ················································································ 98 
第一部分 经典习题训练······································································· 98 
第二部分 经典习题解析······································································ 104 
第十章 财务会计报告 ··············································································· 108 
第一部分 经典习题训练······································································ 108 
第二部分 经典习题解析······································································ 114 
第二篇 跨章节综合试题 
第一部分 综合试题训练 ············································································ 120 
综合试题训练（一） ············································································ 120 
综合试题训练（二） ············································································ 127 
综合试题训练（三） ············································································ 133 
综合试题训练（四） ············································································ 139 
综合试题训练（五） ············································································ 144 
第二部分 综合试题答案及解析 ·································································· 151 
综合试题（一）答案及解析 ·································································· 151 
综合试题（二）答案及解析 ·································································· 155 
综合试题（三）答案及解析 ·································································· 160 
综合试题（四）答案及解析 ·································································· 164 
综合试题（五）答案及解析 ·································································· 167 
参考文献 ································································································· 170

前言 
《会计基础习题集》是经管类专业学生“会计基础”必修课程的配套习题，通过该习题集的系统训练，使高校学生巩固会计学科入门知识的基本理论、基本方法和基本操作技能。本书以会计学基本理论为基本依据，以最新修订的《中华人民共和国会计法》《企业会计准则》为政策背景，以习题训练为依托，采用与主教材配套的章节思路编写形式，结合财务工作的基本特点、工作流程、工作内容编排习题和解析；搭建理实融合的训练框架，强化实践与应用。本书既有章节经典习题和解析，又有跨章节综合习题和解析，以达到巩固学习效果和提升实践能力的作用。 
本书具有以下三个特点： 
（1）创新性。本书的习题精选与设计以最新修订的《中华人民共和国会计法》《企业会计准则》为依据，结合企业会计的特点、基本内容和新税率，创新性地融合企业税务知识，实现接触知识前沿的目标。 
（2）基础性。本书的习题采用通俗易懂的语言，进行框架化、系统化的设计，主要巩固学生的理论基础，培养过硬的实践技能，提升理论与实践的融合度。 
（3）应用性。本书的习题融入丰富的资料，结合企业会计工作的内容和流程，由浅入深，通俗易懂，凸显实践性与应用性。 
本书共有两篇，第一篇是章节经典习题，主要内容包括：第一章总论，第二章会计核算基础，第三章会计要素与会计等式，第四章会计科目、账户和借贷记账法，第五章企业主要经济业务的账务处理，第六章会计凭证，第七章会计账簿，第八章财产清查，第九章账务处理程序，第十章财务会计报告。第二篇是跨章节综合试题，包括综合试题训练、综合试题答案及解析。 
本书由韦绪任（副教授、会计师、经理人）担任第一主编，汪政杰教授担任第二主编，李红老师担任第三主编，全书由李红总撰完成。 
本书在编写过程中，参考了大量国内外有关专家、学者的论著、教材，吸收了一些最新的研究成果，在此我们表示衷心的感谢。 
由于编者水平有限，书中难免存在疏漏或其他不足，恳请广大读者和同行批评指正，再版时将进一步修订和完善。 
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会计基础习题集 以习题训练为依托，搭建理论与综合运用知识的融合训练框架，强化实践与应用

会计基础习题集以习题训练为依托，搭建理论与综合运用知识的融合训练框架，强化实践与应用