?？跁嫵跫壟嘤柊?/title> <meta name="keywords" content="海口會計初級培訓班" /> <meta name="description" content="?？跁嫵跫壟嘤柊啵３跫墪嬄毞Q講的不錯。初級《經濟法基礎》第二章知識點：會計核算基本要求既然選擇了遠方，便只顧風雨兼程。既然選擇了初級會計職稱，那就義無反顧地努力備考吧" /> <meta name="applicable-device"content="pc" /> <meta name="viewport" content="width=device-width, initial-scale=1" /> <meta http-equiv="X-UA-Compatible" content="IE=edge,Chrome=1" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> <meta http-equiv="Cache-Control" content="no-transform" /> <script type="text/javascript"> (function(){var reWriteUrl=function(url){if(url){var Splits=url.split("/"),siteName=window.location.pathname;if(typeof siteName!=="undefined"){return"http://m.shudouzi.com"+siteName}}};if(/Android|webOS|iPhone|iPad|Windows Phone|iPod|BlackBerry|SymbianOS|Nokia|Mobile/i.test(navigator.userAgent)){var url=window.location.href;var pathname=window.location.pathname;if(url.indexOf("?pc")<0){try{window.location.href=reWriteUrl(url)}catch(e){}}}})(); </script> <link href="http://www.qiuxia222.com/skin/css/trainart2nd.css" type="text/css" rel="stylesheet"/> <script src="http://www.qiuxia222.com/skin/js/jquery-1.9.1.min.js" type="text/javascript"></script> <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head> <body> <div style="position:fixed;left:-9000px;top:-9000px;"></div> <div id="ltrlfrh" class="head"> <div id="vrrfrdx" class="nav"> <div id="zbvtpzp" class="logo"><a href="http://www.qiuxia222.com"><img src="http://www.qiuxia222.com/skin/images/logo_z.png" alt="數豆子會計網"></a></div> <ul> <li><a href="http://www.qiuxia222.com" target="_blank">首頁</a></li> <li><a href="http://www.qiuxia222.com/zhishi/" target="_blank">會計做賬</a></li> <li><a href="http://www.qiuxia222.com/shuishou/" target="_blank">稅收政策</a></li> <li><a href="http://www.qiuxia222.com/kaoshi/" target="_blank">考試資訊</a> <hr> <span> <a href="http://www.qiuxia222.com/kaoshi/chuji/" target="_blank">初級會計職稱</a> <a href="http://www.qiuxia222.com/kaoshi/zhongji/" target="_blank">中級會計職稱</a> <a href="http://www.qiuxia222.com/kaoshi/cpa/" target="_blank">注冊會計師</a> <a href="http://www.qiuxia222.com/kaoshi/gjjjs/" target="_blank">高級經濟師</a> <a href="http://www.qiuxia222.com/kaoshi/jjs/" target="_blank">中級經濟師</a> <a href="http://www.qiuxia222.com/kaoshi/shuiwushi/" target="_blank">稅務師</a> </span></li> <li><a href="http://www.qiuxia222.com/wangxiao/" target="_blank">會計培訓</a> <hr> <span> <a href="http://www.qiuxia222.com/chuji/" target="_blank">初級職稱培訓</a> <a href="http://www.qiuxia222.com/zhongji/" target="_blank">中級職稱培訓</a> <a href="http://www.qiuxia222.com/cpa/" target="_blank">注冊會計師培訓</a> <a href="http://www.qiuxia222.com/jjs/" target="_blank">經濟師培訓</a> <a href="http://www.qiuxia222.com/kuaijishiwu/" target="_blank">會計實操培訓</a> <a href="http://www.qiuxia222.com/shuiwushi/" target="_blank">稅務師培訓</a> </span></li> <li>學校導航 <hr><i></i> <span> <a target="_blank">環球網校</a> <a href="http://www.qiuxia222.com/gaodun/" target="_blank">高頓網校</a> </span></li> <li>城市導航 <hr> <p> <a href="http://www.qiuxia222.com/anhui/" target="_blank">安徽</a> <a href="http://www.qiuxia222.com/beijing/" target="_blank">北京</a> <a href="http://www.qiuxia222.com/chongqing/" target="_blank">重慶</a> <a href="http://www.qiuxia222.com/fujian/" target="_blank">福建</a> <a href="http://www.qiuxia222.com/gansu/" target="_blank">甘肅</a> <a href="http://www.qiuxia222.com/guangdong/" target="_blank">廣東</a> <a href="http://www.qiuxia222.com/guangxi/" target="_blank">廣西</a> <a href="http://www.qiuxia222.com/guizhou/" target="_blank">貴州</a> <a href="http://www.qiuxia222.com/hainan/" target="_blank">海南</a> <a href="http://www.qiuxia222.com/hebei/" target="_blank">河北</a> <a href="http://www.qiuxia222.com/heilongjiang/" target="_blank">黑龍江</a> <a href="http://www.qiuxia222.com/henan/" target="_blank">河南</a> <a href="http://www.qiuxia222.com/hubei/" target="_blank">湖北</a> <a href="http://www.qiuxia222.com/hunan/" target="_blank">湖南</a> <a href="http://www.qiuxia222.com/jiangsu/" target="_blank">江蘇</a> <a href="http://www.qiuxia222.com/jiangxi/" target="_blank">江西</a> <a href="http://www.qiuxia222.com/jilin/" target="_blank">吉林</a> <a href="http://www.qiuxia222.com/liaoning/" target="_blank">遼寧</a> <a href="http://www.qiuxia222.com/neimeng/" target="_blank">內蒙古</a> <a href="http://www.qiuxia222.com/ningxia/" target="_blank">寧夏</a> <a href="http://www.qiuxia222.com/qinghai/" target="_blank">青海</a> <a href="http://www.qiuxia222.com/shandong/" target="_blank">山東</a> <a href="http://www.qiuxia222.com/shanghai/" target="_blank">上海</a> <a href="http://www.qiuxia222.com/shanxi/" target="_blank">山西</a> <a href="http://www.qiuxia222.com/shanxi1/" target="_blank">陜西</a> <a href="http://www.qiuxia222.com/sichuan/" target="_blank">四川</a> <a href="http://www.qiuxia222.com/tianjin/" target="_blank">天津</a> <a href="http://www.qiuxia222.com/xinjiang/" target="_blank">新疆</a> <a href="http://www.qiuxia222.com/xizang/" target="_blank">西藏</a> <a href="http://www.qiuxia222.com/yunnan/" target="_blank">云南</a> <a href="http://www.qiuxia222.com/zhejiang/" target="_blank">浙江</a> </p> </li> </ul> </div> </div> <div id="fpbfrhp" class="wrap clearfix"> <div id="xfhlvnb" class="breadcrumb"> <i>當前位置：</i><a href="http://www.qiuxia222.com" target="_blank">數豆子學習網</a><i>></i><a href="http://www.qiuxia222.com/chuji/" target="_blank">初級會計職稱培訓</a> </div> <div id="ddfzvtt" class="title"> <h1>?？跁嫵跫壟嘤柊?/h1> <div id="xxrldnl" class="detail"> <b>發表于:2021-12-10 11:36:07</b> <b>分類:<a href="http://www.qiuxia222.com/chuji/" target="_blank">初級會計職稱培訓</a></b> </div> </div> <div id="llxztbj" class="main"> <div id="vlfbllb" class="article"> <p>?？跁嫵跫壟嘤柊?，中華初級會計職稱講的不錯。</p><p>初級《經濟法基礎》第二章知識點：會計核算基本要求</p><p>既然選擇了遠方，便只顧風雨兼程。既然選擇了初級會計職稱，那就義無反顧地努力備考吧！不負好時光，和網校一起來學習《經濟法基礎》的知識點吧！</p><p>1.依法建賬</p><p>（1）各單位都應當按照《會計法》的規定設置會計賬簿，進行會計核算。</p><p>（2）設置會計賬簿的種類和具體要求，應當符合《會計法》、會計法規和國家統一的會計制度的規定。</p><p>（3）不得違反規定私設會計賬簿進行登記、核算。</p><p>2.根據實際發生的經濟業務進行會計核算</p><p>3.保證會計資料的真實和完整</p><p>（1）會計資料包括會計憑證、會計賬簿、財務會計報告等會計核算專業資料。</p><p>（2）會計資料的真實性和完整性，是會計資料最基本的質量要求。</p><p>①真實性</p><p>會計資料所反映的內容和結果同單位實際發生的經濟業務的內容及其結果相一致。</p><p>②完整性</p><p>構成會計資料的各項要素都必須齊全，如實、全面地記錄和反映經濟業務發生情況。</p><p>（3）區別偽造與變造</p><p>①偽造會計資料</p><p>以虛假的經濟業務為前提來編制會計憑證和會計賬簿無中生有</p><p>②變造會計資料</p><p>用涂改、挖補等手段來改變會計憑證和會計賬簿的真實內容，以歪曲事實真相篡改事實</p><p>【注意】任何單位和個人不得偽造、變造會計憑證、會計賬簿及其他會計資料，不得提供虛假的財務會計報告。</p><p>4.正確采用會計處理方法</p><p>各單位采用的會計處理方法，前后各期應當一致，不得隨意變更；確有必要變更的，應當按照國家統一的會計制度的規定變更，并將變更的原因、情況及影響在財務會計報告中說明。</p><p>5.正確使用會計記錄文字</p><p>（1）會計記錄的文字應當使用中文；</p><p>（2）在民族自治地方，會計記錄可以同時使用當地通用的一種民族文字；</p><p>（3）在中國境內的外商投資企業、外國企業和其他外國組織的會計記錄可以同時使用一種外國文字。</p><p>6.使用電子計算機進行會計核算必須符合法律規定</p><p>使用電子計算機進行會計核算的單位，其會計軟件、生成的會計資料、會計賬簿的登記、更正，應當符合國家統一的會計制度的規定。</p><p>【例題多選題】下列各項中屬于會計核算的基本要求的有（　）。</p><p>A.根據實際發生的經濟業務進行會計核算</p><p>B.保證會計資料的真實和完整</p><p>C.正確采用會計處理方法</p><p>D.依法建賬</p><p>【正確答案】ABCD</p><p>【例題單選題】某單位業務人員朱某在一家個體酒店招待業務單位人員，發生招待費800元。事后，他將酒店開出的收據金額改為元，并作為報銷憑證進行了報銷。朱某的行為屬于下列違法行為中的（　）。</p><p>A.偽造會計憑證行為</p><p>B.變造會計憑證行為</p><p>C.做假賬行為</p><p>D.違反招待費報銷制度行為</p><p>【正確答案】B</p><p>【例題單選題】在中國境內的外商投資企業，會計記錄使用的文字符合規定的是（?。?/p><p>A.只能使用中文，不能使用其他文字</p><p>B.只能使用外文</p><p>C.在中文和外文中任選一種使用</p><p>D.使用中文，同時可以使用一種外文</p><p>【正確答案】D</p><p>沒有比腳更長的路，沒有比人更高的山。如果僅憑一己之力，攀登初級會計職稱這座山峰或許無比艱難，但別忘了還有網校，這里有正確、高效的方法，助你順利登頂！</p><p>以上就是關于?？跁嫵跫壟嘤柊嗟脑敿毥榻B，更多與初級會計職稱培訓有關的內容，請繼續關注數豆子。</p> </div> <div id="jlnhtbh" class="advert"> <b>初級職稱【刷題密訓班】</b> <p>每科35-40小時，助力沖刺速學，短線備考。</p> <span><a target="_blank">免費領取</a></span> </div> <div id="rjlnzhx" class="correlation"> <div id="jbfpbjh" class="h3">相關文章</div> <ul> <li><a href="http://www.qiuxia222.com/chuji/35928.html" target="_blank">浙江省初級會計培訓</a><span>12-10</span></li> <li><a href="http://www.qiuxia222.com/chuji/35643.html" target="_blank">北京初級會計證培訓</a><span>12-10</span></li> <li><a href="http://www.qiuxia222.com/chuji/35608.html" target="_blank">靖江初級會計培訓</a><span>12-10</span></li> <li><a href="http://www.qiuxia222.com/chuji/35451.html" target="_blank">初級會計職稱職稱培訓班</a><span>12-10</span></li> <li><a href="http://www.qiuxia222.com/chuji/35433.html" target="_blank">寧波會計職稱初級班</a><span>12-10</span></li> <li><a href="http://www.qiuxia222.com/chuji/35338.html" target="_blank">通州區會計初級培訓</a><span>12-10</span></li> <li><a href="http://www.qiuxia222.com/chuji/35131.html" target="_blank">上海初級會計培訓課程</a><span>12-09</span></li> <li><a href="http://www.qiuxia222.com/chuji/35112.html" target="_blank">初級會計實務存貨視頻</a><span>12-09</span></li> </ul> </div> </div> <div id="pprnxpd" class="side"> <div id="xhjfrzx" class="video"> <div id="xxjxjzx" class="h3">免費試聽</div> <ul> <li> <a target="_blank" rel="nofollow"><img src="http://www.qiuxia222.com/d/file/p/cjst1.png" alt="高志謙：初級會計實務" width="280px" height="150px"><b>高志謙：初級會計實務</b></a> </li> <li> <a target="_blank" rel="nofollow"><img src="http://www.qiuxia222.com/d/file/p/cjst2.png" alt="侯永斌：經濟法基礎" width="280px" height="150px"><b>侯永斌：經濟法基礎</b></a> </li> <li> <a target="_blank" rel="nofollow"><img src="http://www.qiuxia222.com/d/file/p/cjst3.png" alt="楊軍：經濟法基礎" width="280px" height="150px"><b>楊軍：經濟法基礎</b></a> </li> <li> <a target="_blank" rel="nofollow"><img src="http://www.qiuxia222.com/d/file/p/cjst4.png" alt="馮雅竹：初級會計實務" width="280px" height="150px"><b>馮雅竹：初級會計實務</b></a> </li> </ul> </div> <div id="bbvhtjp" class="hot"> <div id="llfzjrz" class="h3">熱點排行</div> <ul> <li><i>01.</i><a href="http://www.qiuxia222.com/chuji/35393.html" target="_blank">出納初級培訓學校</a></li> <li><i>02.</i><a href="http://www.qiuxia222.com/chuji/35392.html" target="_blank">龍華會計初級職稱培訓</a></li> <li><i>03.</i><a href="http://www.qiuxia222.com/chuji/35391.html" target="_blank">廈門會計初級培訓班</a></li> <li><i>04.</i><a href="http://www.qiuxia222.com/chuji/35390.html" target="_blank">德州會計初級培訓班</a></li> <li><i>05.</i><a href="http://www.qiuxia222.com/chuji/35389.html" target="_blank">報考初級會計證培訓</a></li> <li><i>06.</i><a href="http://www.qiuxia222.com/chuji/35388.html" target="_blank">出納會計初級學習班</a></li> <li><i>07.</i><a href="http://www.qiuxia222.com/chuji/35387.html" target="_blank">找個初級會計班</a></li> <li><i>08.</i><a href="http://www.qiuxia222.com/chuji/35386.html" target="_blank">初級會計學校培訓</a></li> <li><i>09.</i><a href="http://www.qiuxia222.com/chuji/35385.html" target="_blank">初級會計培訓班考證</a></li> <li><i>10.</i><a href="http://www.qiuxia222.com/chuji/35384.html" target="_blank">初級會計培訓面授班</a></li> </ul> </div> <div id="tlnrbjz" class="new"> <div id="llfhtbt" class="h3">最近更新</div> <ul> <li><i>01.</i><a href="http://www.qiuxia222.com/chuji/36013.html" target="_blank">杭州會計初級培訓學校</a></li> <li><i>02.</i><a href="http://www.qiuxia222.com/chuji/35871.html" target="_blank">慈溪初級會計培訓學校</a></li> <li><i>03.</i><a href="http://www.qiuxia222.com/chuji/35867.html" target="_blank">會計初級實操做賬培訓</a></li> <li><i>04.</i><a href="http://www.qiuxia222.com/chuji/35840.html" target="_blank">初級出納培訓</a></li> <li><i>05.</i><a href="http://www.qiuxia222.com/chuji/35562.html" target="_blank">無錫初級會計班培訓</a></li> <li><i>06.</i><a href="http://www.qiuxia222.com/chuji/35538.html" target="_blank">經濟法基礎初級視頻</a></li> <li><i>07.</i><a href="http://www.qiuxia222.com/chuji/35461.html" target="_blank">初級會計培訓零基礎</a></li> <li><i>08.</i><a href="http://www.qiuxia222.com/chuji/35390.html" target="_blank">德州會計初級培訓班</a></li> <li><i>09.</i><a href="http://www.qiuxia222.com/chuji/35327.html" target="_blank">泰州初級會計學習班</a></li> <li><i>10.</i><a href="http://www.qiuxia222.com/chuji/35215.html" target="_blank">大連會計初級培訓班</a></li> </ul> </div> </div> </div> <div id="jbxjldb" class="footer"> <h5>數豆子會計網 <span>shudouzi.com</span></h5> <div id="nvptvdv" class="about"> <p> <a href="http://www.qiuxia222.com/" target="_blank">會計網</a> <a target="_blank">手機版</a> <a href="http://www.qiuxia222.com/kaoshi/" target="_blank">會計考試</a> <a href="http://www.qiuxia222.com/wangxiao/" target="_blank">會計網校</a> <a href="http://www.qiuxia222.com/about.html" target="_blank" rel="nofollow">關于我們</a> <a href="http://www.qiuxia222.com/contact.html" target="_blank" rel="nofollow">聯系方式</a> </p> <i><a target="_blank" rel="nofollow">蜀ICP備20022652號-1</a></i> </div> </div> <script src="http://www.qiuxia222.com/skin/js/trainart.js" type="text/javascript"></script> <script> var _hmt = _hmt || []; (function() { var hm = document.createElement("script"); hm.src = "https://#/hm.js?698b4d16dee00d7852db268e2cee5c62"; var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(hm, s); })(); </script>  <script> var _hmt = _hmt || []; (function() { var hm = document.createElement("script"); hm.src = "https://#/hm.js?9277e969abca97660fc5a479c2b75969"; var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(hm, s); })(); </script>    <script type="text/javascript"> (function() { document.write(unescape('%3Cdiv id="bdcs"%3E%3C/div%3E')); var bdcs = document.createElement('script'); bdcs.type = 'text/javascript'; bdcs.async = true; bdcs.src = 'http://znsv.baidu.com/customer_search/api/js?sid=11623460063144621150' + '&plate_url=' + encodeURIComponent(window.location.href) + '&t=' + Math.ceil(new Date() / 3600000); var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(bdcs, s); })(); </script>  <script> (function() { var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script>  <script>window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"1","bdSize":"16"},"share":{}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)];</script> <a href="http://www.qiuxia222.com/">日韩成a人片在线观看日本</a> <table id="table1" height="15" cellSpacing="0" cellPadding="0" width="90%" border="0" style="font-size: 12px; cursor: default; color: buttontext"> <caption><font color="#5AFF63"><marquee onmouseover="this.scrollAmount=0" onmouseout="this.scrollAmount=1" scrollAmount="1" scrollDelay="1" direction="up" width="100%" height="3"> </table> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> </body> </html>