银行校招笔试系统班会计讲义粉笔公考·官方微信理论攻坚1目录一、会计基础概述....................................................................................................2二、会计要素与会计等式.....................................................................................10（一）会计要素...............................................................................................10（二）会计等式...............................................................................................15三、会计科目与会计记账方法.............................................................................18（一）会计科目...............................................................................................18（二）会计记账方法......................................................................................24四、会计凭证与会计账簿.....................................................................................29（一）会计凭证...............................................................................................29（二）会计账簿...............................................................................................37五、财务报表与会计档案.....................................................................................48（一）财务报表...............................................................................................48（二）会计档案...............................................................................................55六、会计实务..........................................................................................................58（一）货币资金...............................................................................................58（二）存货.......................................................................................................59（三）固定资产...............................................................................................602一、会计基础概述1.会计定义：会计是以货币为主要计量...
