会计2024年《企业会计核算与税务处理规范》第一章企业会计核算概述.............................................................................................................31.1会计核算的基本原则.......................................................................................................31.2会计核算的基本要素.......................................................................................................41.3会计核算的方法与程序...................................................................................................4第二章财务报表.............................................................................................................................52.1资产负债表.......................................................................................................................52.2利润表...............................................................................................................................52.3现金流量表.......................................................................................................................62.4所有者权益变动表...........................................................................................................62.5附注...................................................................................................................................6第三章货币资金与交易性金融资产.............................................................................................63.1货币资金...........................................................................................................................63.1.1概述...............................................................................................................................63.1.2库存现金.......................................................................................................................73.1.3银行存款.......................................................................................................................73.1.4其他货币资金.......................................................................