会计2024年《企业会计核算与税务处理指南》第一章企业会计核算基础.............................................................................................................31.1企业会计核算概述...........................................................................................................31.2会计要素与会计等式.......................................................................................................31.3会计科目与会计分录.......................................................................................................3第二章货币资金及应收款项.........................................................................................................42.1现金及现金等价物...........................................................................................................42.2银行存款...........................................................................................................................42.3应收账款...........................................................................................................................52.4预付账款与其他应收款...................................................................................................5第三章存货.....................................................................................................................................53.1存货概述...........................................................................................................................53.2存货的初始计量...............................................................................................................53.3存货的后续计量...............................................................................................................63.4存货的期末处理...............................................................................................................6第四章投资性房地产.....................................................................................................................64.1投资性房地产概述......................................................................................................