职称:高级讲师
单位:福建省莆田华侨职业中专学校
主讲教师:陈金文
教师团队:共9位
《企业财务会计》是中职会计事务专业的核心课程,它是在学习了《基础会计》的基础上开设的。本课程系统介绍了资产、负债、所有者权益、收入、费用和利润六大会计要素的会计核算方法和会计报表的编制方法。本课程按照项目教学法结合会计核算岗位进行建设,内容包括教学课件、微视频、题库、讨论及作业、教学设计等教学资源。通过本课程的学习,使学生够掌握企业财务会计的相关概念;了解现行财会法规体系;理解企业会计核算的账户设置及其运用;培养学生运用会计理论及基本知识,分析和解决企业会计核算实务的能力。
课程章节 | | 文件类型 | | 修改时间 | | 大小 | | 备注 | |
1.1 财务会计知识 |
.work
|
2023-02-08 | -- | ||
.pptx
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2023-02-13 | 11.46MB | |||
.pptx
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2023-02-13 | 11.47MB | |||
.doc
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2023-02-13 | 545.50KB | |||
.doc
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2023-02-13 | 456.00KB | |||
2.1 库存现金 |
.doc
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2022-09-22 | 44.00KB | ||
.doc
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2022-09-22 | 54.55KB | |||
.mp4
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2022-09-26 | 243.05MB | |||
.work
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2023-02-08 | -- | |||
.pptx
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2023-08-07 | 11.79MB | |||
.pptx
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2023-08-07 | 12.68MB | |||
2.2 银行存款 |
.doc
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2022-09-22 | 47.50KB | ||
.doc
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2022-09-22 | 46.50KB | |||
.doc
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2022-09-22 | 67.50KB | |||
.pptx
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2022-09-22 | 12.70MB | |||
.pptx
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2022-09-22 | 11.85MB | |||
.pptx
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2022-09-22 | 12.06MB | |||
.mp4
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2022-09-26 | 256.87MB | |||
.mp4
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2022-10-10 | 41.33MB | |||
.work
|
2023-02-08 | -- | |||
2.3 其他货币资金 |
.pptx
|
2022-09-21 | 12.82MB | ||
.doc
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2022-09-22 | 62.50KB | |||
.mp4
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2022-09-26 | 226.14MB | |||
.mp4
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2022-09-26 | 406.30MB | |||
.work
|
2023-02-08 | -- | |||
3.1 存货核算 |
.pptx
|
2022-09-22 | 11.80MB | ||
.pptx
|
2022-09-22 | 113.67MB | |||
.pptx
|
2022-09-22 | 14.63MB | |||
.pptx
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2022-09-22 | 12.72MB | |||
.pptx
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2022-09-22 | 11.89MB | |||
.pptx
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2022-09-22 | 11.77MB | |||
.pptx
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2022-09-22 | 12.68MB | |||
.doc
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2022-09-22 | 44.00KB | |||
.doc
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2022-09-22 | 43.00KB | |||
.doc
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2022-09-22 | 66.50KB | |||
.doc
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2022-09-22 | 53.50KB | |||
.doc
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2022-09-22 | 47.50KB | |||
.doc
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2022-09-22 | 44.00KB | |||
.doc
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2022-09-22 | 47.00KB | |||
.mp4
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2022-10-10 | 49.67MB | |||
3.2 固定资产核算 |
.pptx
|
2022-09-22 | 12.12MB | ||
.pptx
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2022-09-22 | 11.25MB | |||
.pptx
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2022-09-22 | 11.25MB | |||
.pptx
|
2022-09-22 | 11.19MB | |||
.pptx
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2022-09-22 | 12.07MB | |||
.pptx
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2022-09-22 | 12.04MB | |||
.pptx
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2022-09-22 | 11.21MB | |||
.doc
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2022-09-22 | 48.00KB | |||
.doc
|
2022-09-22 | 142.50KB | |||
.doc
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2022-09-22 | 332.50KB | |||
.doc
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2022-09-22 | 45.00KB | |||
.doc
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2022-09-22 | 46.00KB | |||
.doc
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2022-09-22 | 52.00KB | |||
.doc
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2022-09-22 | 47.00KB | |||
.mp4
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2022-10-08 | 32.71MB | |||
.mp4
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2022-10-08 | 16.12MB | |||
.mp4
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2022-10-08 | 24.07MB | |||
.mp4
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2022-10-17 | 264.59MB | |||
.mp4
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2022-10-17 | 259.42MB | |||
.mp4
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2022-10-17 | 258.20MB | |||
3.3 无形资产核算 |
.pptx
|
2022-09-22 | 11.20MB | ||
.pptx
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2022-09-22 | 11.25MB | |||
.pptx
|
2022-09-22 | 11.21MB | |||
.doc
|
2022-09-22 | 72.50KB | |||
.doc
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2022-09-22 | 97.00KB | |||
.doc
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2022-09-22 | 46.00KB | |||
4.1 其他金融资产 |
.pptx
|
2022-09-22 | 11.72MB | ||
.pptx
|
2022-09-22 | 11.67MB | |||
.doc
|
2022-09-22 | 982.50KB | |||
.doc
|
2022-09-22 | 362.00KB | |||
.mp4
|
2022-09-26 | 330.76MB | |||
.mp4
|
2022-09-26 | 263.42MB | |||
.mp4
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2022-10-10 | 45.17MB | |||
.mp4
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2022-10-10 | 37.64MB | |||
.mp4
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2022-10-10 | 37.28MB | |||
4.2 长期股权投资 |
.pptx
|
2022-09-22 | 11.40MB | ||
.doc
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2022-09-22 | 73.00KB | |||
5.1 一般销售业务的核算 |
.pptx
|
2022-09-21 | 11.29MB | ||
.pptx
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2022-09-21 | 11.55MB | |||
.doc
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2022-09-22 | 124.50KB | |||
.doc
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2022-09-22 | 48.00KB | |||
.mp4
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2022-10-10 | 23.86MB | |||
.mp4
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2022-10-10 | 24.82MB | |||
5.2 特殊销售业务的核算 |
.pptx
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2022-09-22 | 11.53MB | ||
.pptx
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2022-09-22 | 11.50MB | |||
.doc
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2022-09-22 | 91.50KB | |||
.doc
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2022-09-22 | 50.50KB | |||
.mp4
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2022-09-26 | 452.71MB | |||
5.3 其他销售业务的核算 |
.pptx
|
2022-09-22 | 12.95MB | ||
.doc
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2022-09-22 | 45.50KB | |||
.mp4
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2022-09-26 | 228.99MB | |||
.mp4
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2022-10-10 | 16.58MB | |||
5.4 费用的核算 |
.pptx
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2022-09-21 | 11.35MB | ||
.pptx
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2022-09-21 | 11.37MB | |||
.doc
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2022-09-22 | 46.00KB | |||
.doc
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2022-09-22 | 44.50KB | |||
.mp4
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2022-09-26 | 56.47MB | |||
6.1 应收及预付账款核算 |
.pptx
|
2022-09-26 | 12.33MB | ||
.pptx
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2022-09-26 | 11.80MB | |||
.pptx
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2022-09-26 | 13.38MB | |||
.pptx
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2022-09-26 | 11.41MB | |||
.doc
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2022-09-26 | 74.00KB | |||
.doc
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2022-09-26 | 38.50KB | |||
.doc
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2022-09-26 | 44.00KB | |||
.MP4
|
2022-09-26 | 364.48MB | |||
.mp4
|
2022-09-26 | 267.43MB | |||
.mp4
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2022-10-08 | 23.13MB | |||
.mp4
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2022-10-08 | 18.62MB | |||
6.2 应付及预收账款核算 |
.pptx
|
2022-09-26 | 11.97MB | ||
.pptx
|
2022-09-26 | 13.58MB | |||
.pptx
|
2022-09-26 | 12.02MB | |||
.doc
|
2022-09-26 | 38.00KB | |||
.doc
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2022-09-26 | 38.50KB | |||
.MP4
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2022-09-26 | 253.49MB | |||
.mp4
|
2022-10-08 | 20.86MB | |||
7.1 职工薪酬核算 |
.pptx
|
2022-09-22 | 11.43MB | ||
.pptx
|
2022-09-22 | 11.66MB | |||
.doc
|
2022-09-26 | 58.50KB | |||
.mp4
|
2022-09-26 | 188.08MB | |||
.mp4
|
2022-10-10 | 14.36MB | |||
.mp4
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2022-10-10 | 17.29MB | |||
8.1 投资者投入资本 |
.pptx
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2022-09-22 | 12.52MB | ||
.doc
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2022-09-26 | 54.50KB | |||
8.2 银行借款 |
.pptx
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2022-09-22 | 11.57MB | ||
.pptx
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2022-09-22 | 11.58MB | |||
.doc
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2022-09-26 | 57.50KB | |||
.mp4
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2022-09-26 | 180.14MB | |||
.mp4
|
2022-10-08 | 11.98MB | |||
9.1 利润形成的核算 |
.pptx
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2022-09-22 | 11.64MB | ||
.pptx
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2022-09-22 | 12.40MB | |||
.doc
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2022-09-26 | 67.00KB | |||
.doc
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2022-09-26 | 54.00KB | |||
.mp4
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2022-10-10 | 55.21MB | |||
.mp4
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2022-10-10 | 39.24MB | |||
9.2 利润分配的核算 |
.pptx
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2022-09-22 | 11.53MB | ||
.doc
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2022-09-26 | 114.00KB | |||
.mp4
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2022-10-10 | 87.07MB | |||
10.1 会计报表的编制 |
.pptx
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2022-09-22 | 11.22MB | ||
.pptx
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2022-09-22 | 12.12MB | |||
.pptx
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2022-09-22 | 11.55MB | |||
.pptx
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2022-09-22 | 11.57MB | |||
.doc
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2022-09-26 | 206.50KB | |||
.doc
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2022-09-26 | 314.50KB | |||
.doc
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2022-09-26 | 229.50KB | |||
.doc
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2022-09-26 | 370.00KB | |||
.mp4
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2022-09-26 | 123.77MB | |||
.mp4
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2022-09-26 | 178.98MB | |||
.mp4
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2022-09-26 | 180.78MB |