[word]初级会计职称考试教材《初级会计实务》电子书[word版]...............................................1第一章总论..........................................................................................................................2第一节会计概述......................................................3第二节会计要素......................................................6第三节会计科目和会计账户............................................12第四节会计凭证......................................................16第五节会计账簿......................................................28第六节账务处理程序..................................................48第七节会计电算化....................................................52第二章资产..........................................................................................................................59第一节货币资金......................................................60第二节交易性金融资产................................................66第三节应收及预付款项................................................69第四节存货..........................................................75第五节长期股权投资..................................................96第六节固定资产....................................................102第七节无形资产及其他资产..........................................117第三章负债......................................................................................................................124第一节流动负债....................................................125第二节非流动负债..................................................150第四章所有者权益...........................................................................................................154第一节实收资本..................................................154第二节资本公积....................................................160第三节留存收益....................................................162第五章收入、费用和利润...............................................................................................165第一节收入........................................................166第二节费用...................