会计从业资格考试－会计基础学习笔记精装整理全国会计从业资格考试－会计基础学习笔记精装整理－全....................................1第一章总论................................................................................................................3第一节会计的职能与对象.................................................................................3第二节.....................................................................................................................5第三节.....................................................................................................................5第四节会计要素与会计等式.............................................................................5第二章会计核算的具体内容与一般要求..............................................................10第一节会计核算的基本内容...........................................................................10第二节会计核算的一般要求...........................................................................11第三章会计科目和账户..........................................................................................12第一节会计科目...............................................................................................12第二节账户...................................................................................................18第四章复式记账......................................................................................................21第一节复式记账法...........................................................................................21第二节借贷记账法...........................................................................................22第三节会计分录...............................................................................................30第四节总分类账户与明细分类账户的平行登记...........................................32第五章主要经济业务核算......................................................................................35第一节筹集资金的核算...................................................................................35第二节供应过程的核算.............................................................................