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id="ldiderq" class="right"> <ul class="inf clearfix"> <li> <p class="inst">回答數(shù)</p> <p class="number">5 </p> </li> <li> <p class="inst">瀏覽數(shù)</p> <p class="number">203</p> </li> </ul> <div id="zqx4rem" class="btns"> <a data-askid="" class="answer openchat">回答</a> <a data-asktype="7" data-askid="1997034" data-hasrss="0" class="guanzhu askRss">關(guān)注</a> </div> </div> <div id="nv4f9ig" class="zq_user"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6812c44b2771a7e04ff4bf1289cccfd47390718e.jpg"> <span>js紫外線</span> <time>2025-06-25 01:50:37</time> </div> </div> </div>   <div id="tdrczhp" class="wrapper mb" style="">  <div id="jtzdvc9" class="mk" data-mkid="31"></div>   <div id="yg55mlo" class="zq_mbx"> <a href="/">首頁</a> > <a href="/kj/">會(huì)計(jì)資格證</a> > <span>會(huì)計(jì)基本實(shí)驗(yàn)?zāi)康?/span> </div>  <div id="igugtxw" class="content clearfix" style=""> <div id="ghehkg9" class="left" style="">  <div id="avj9b94" class="mk" data-mkid="33"></div> <div id="q94k9bj" class="mk" data-mkid="38"></div>  <div id="dc4rlbp" class="answers bf bb"> <h3 class="title">5個(gè)回答 <span id="wnsnzpl" class="refresh">默認(rèn)排序</span> <div id="egdhzy9" class="downlist bb"> <ul> <li data-ordertype="default">默認(rèn)排序</li> <li data-ordertype="time">按時(shí)間排序</li> </ul> </div> </h3> </div> <div id="zbzlvkj" class="get-more-reply"> <div class="fnsgiyd" id="reply_5123976" class="p-question-answers bf bb"> <div id="ifl4r4v" class="person" data-userid="yulang1107"> <div id="fh9dgvl" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6f9ed129c9796323e3c2b17b68b3170a2f4f5b1a.jpg" alt=""> </div> <div id="9pdpiyx" class="other idcard-triggerment"> <p class="name">大璐璐131483</p> <p></p> </div> <div id="iafh4ab" class="appendDom idcard-triggerment"></div> <span id="olrnpnb" class="person-right">已采納</span> </div> <ans class="ans"><p>通過會(huì)計(jì)實(shí)訓(xùn)，使得學(xué)生較系統(tǒng)地練習(xí)企業(yè)<a href="/kj/31228/" target="_blank">會(huì)計(jì)核算的基本程序</a>和具體方法，加強(qiáng)學(xué)生對(duì)所學(xué)專業(yè)理論知識(shí)的理解、實(shí)際操作的動(dòng)手能力，提高運(yùn)用會(huì)計(jì)基本技能的水平，也是對(duì)學(xué)生所學(xué)專業(yè)知識(shí)的一個(gè)檢驗(yàn)。使每位學(xué)生掌握填制和審核原始憑證與記賬憑證，登記賬薄的會(huì)計(jì)工作技能和方法，而且能夠切身的體會(huì)出納員、材料核算員、記賬員等會(huì)計(jì)工作崗位的具體工作，從而對(duì)所學(xué)理論有一個(gè)較系統(tǒng)、完整的認(rèn)識(shí)，最終達(dá)到會(huì)計(jì)理論與會(huì)計(jì)實(shí)踐相結(jié)合的目的。</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/c2d0d75289804db7db9c1a4f50836f25.jpg" style="margin: 0 auto;" alt="會(huì)計(jì)基本實(shí)驗(yàn)?zāi)康?></p> </ans> <div id="cnjlwts" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">114</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評(píng)論（12）</a> <span id="xydyavd" class="from"><time>1小時(shí)前發(fā)布</time></span> </div></div><div id="b9dxpoe" class="mk" data-mkid="36"></div><div id="adjcmlk" class="mk" data-mkid="37"></div><div class="ml7lfo6" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="7tay1j2" class="person" data-userid="free_allan"> <div id="hymftsp" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6d70f8a2483eeb63791909534695ebc22df3403b.jpg" alt=""> </div> <div id="yvyi7ck" class="other idcard-triggerment"> <p class="name">1982吃貨一枚</p> <p></p> </div> <div id="667su2p" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>會(huì)計(jì)主體的經(jīng)濟(jì)業(yè)務(wù)不斷發(fā)生，紛繁復(fù)雜。雖然每項(xiàng)經(jīng)濟(jì)業(yè)務(wù)均有特定的內(nèi)容，但從數(shù)量上分析，可概括為四種類型：資金進(jìn)入企業(yè)（資產(chǎn)和權(quán)益同時(shí)增加，總額增加）；資金退出企業(yè)（資產(chǎn)和權(quán)益同時(shí)減少，總額減少）；資產(chǎn)內(nèi)部轉(zhuǎn)化（資產(chǎn)內(nèi)部有增有減，總額不變）；權(quán)益內(nèi)部轉(zhuǎn)化（權(quán)益內(nèi)部有增有減，總額不變）。審核原始憑證是會(huì)計(jì)的一項(xiàng)重要工作，它涉及到會(huì)計(jì)提供的信息的正確性、真實(shí)性、合理性、合法性。那么什么是原始憑證呢，原始憑證是在企業(yè)經(jīng)濟(jì)業(yè)務(wù)發(fā)生或完成時(shí)取得或填制的，用以記錄或證明經(jīng)濟(jì)業(yè)務(wù)發(fā)生或完成情況的書面證明。原始憑證是會(huì)計(jì)核算的原始資料和重要依據(jù)，具有法律效力。原始憑證必須做到所載明的經(jīng)濟(jì)業(yè)務(wù)清晰，經(jīng)濟(jì)責(zé)任明確。原始憑證按來源的不同，分為外來原始憑證和自制原始憑證，按填制手續(xù)及內(nèi)容不同，又分為一次憑證、累計(jì)憑證和匯總憑證，按格式的不同，分為通用憑證和專用憑證，通用憑證是由有關(guān)部門統(tǒng)一印刷、僅在本單位內(nèi)部使用的原始憑證，環(huán)宇公司十月上旬和中旬的原始憑證中出現(xiàn)的都是通用憑證，下旬出現(xiàn)了內(nèi)部轉(zhuǎn)帳單等專用憑證。為了如實(shí)反映經(jīng)濟(jì)業(yè)務(wù)的發(fā)生和完成情況，充分發(fā)揮<a href="/kj/12353/" target="_blank">會(huì)計(jì)的監(jiān)督職能</a>，保證會(huì)計(jì)信息的真實(shí)性、可靠性和正確性，應(yīng)由有關(guān)人員嚴(yán)格審核原始憑證，在這里就是我們對(duì)其進(jìn)行審核，應(yīng)審核憑證日期是否真實(shí)、業(yè)務(wù)內(nèi)容是否真實(shí)、數(shù)據(jù)是否真實(shí)等。對(duì)外來原始憑證，必須有填制單位公章和填制人員簽章，對(duì)自制原始憑證，必須有經(jīng)辦部門和經(jīng)辦人員的簽章或簽名。對(duì)于通用原始憑證，還應(yīng)審核憑證本身的真實(shí)性，以防假冒。審核原始憑證所記錄的經(jīng)濟(jì)業(yè)務(wù)是否有違反國家法律法規(guī)，是否有貪污腐化等行為；還要審核原始憑證的合理性；對(duì)原始憑證各項(xiàng)要素是否齊全，是否有遺漏情況，日期是否完整，數(shù)字是否清晰，文字是否工整，有關(guān)人員簽章是否齊全，憑證的聯(lián)次是否正確；還要審核原始憑證各項(xiàng)金額的計(jì)算極其相關(guān)部門是否正確，憑證中有書寫錯(cuò)誤的應(yīng)采用正確的方法更正,不能采用涂改、刮擦、挖補(bǔ)等不正確的方法，最后還應(yīng)對(duì)原始憑證的及時(shí)性進(jìn)行審核。</p></p></ans> <div id="udxrxjx" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">206</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（14）</a> <span id="eu7xnql" class="from"><time>8小時(shí)前發(fā)布</time></span> </div></div><div class="m6kfli2" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="c6efpxl" class="person" data-userid="free_allan"> <div id="cnrblz1" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6251037310ef2b92eda4822c8e0e0b765befd0cf.jpg" alt=""> </div> <div id="rjsczrl" class="other idcard-triggerment"> <p class="name">jjgirl2008</p> <p></p> </div> <div id="mp766z2" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>社會(huì)實(shí)踐是一個(gè)很好的親身體驗(yàn)社會(huì)生活的機(jī)會(huì), 通過我們用自己的眼睛去看、用自己的耳朵去聽、用自己的頭腦去分析，動(dòng)手動(dòng)腦，使感性認(rèn)知增強(qiáng)，通過實(shí)踐可以增長(zhǎng)不少見識(shí),加深對(duì)社會(huì)的了解,這些進(jìn)步不僅對(duì)思考能力有幫助,而且對(duì)今后的發(fā)展也是有利的。首先，在公司的財(cái)務(wù)部門進(jìn)行財(cái)務(wù)會(huì)計(jì)實(shí)習(xí)，達(dá)到熟悉公司的日常財(cái)務(wù)工作，系統(tǒng)的了解財(cái)務(wù)會(huì)計(jì)的主要業(yè)務(wù)和流程。包括1.根據(jù)原始憑證或原始憑證匯總表填制記賬憑證。2.根據(jù)收付記賬憑證登記現(xiàn)金日記賬和銀行存款日記賬。3.根據(jù)記賬憑證登記明細(xì)分類賬。4.根據(jù)記賬憑證匯總，編制科目匯總表。5.根據(jù)科目匯總表登記總賬。6.期末，根據(jù)總賬和明細(xì)分類賬編制資產(chǎn)負(fù)債表和利潤(rùn)表。其次，會(huì)計(jì)專業(yè)是一門實(shí)踐性很強(qiáng)的學(xué)科，在經(jīng)過三年的專業(yè)知識(shí)學(xué)習(xí)后，通過對(duì)《中級(jí)財(cái)務(wù)會(huì)計(jì)》、《高級(jí)財(cái)務(wù)會(huì)計(jì)》、《管理會(huì)計(jì)》、《成本會(huì)計(jì)》等專業(yè)課的學(xué)習(xí)，我們掌握了一定的會(huì)計(jì)基礎(chǔ)知識(shí)，對(duì)會(huì)計(jì)理論、基本方法和會(huì)計(jì)結(jié)構(gòu)體系都有了一定的了解。然而，這些都是一些理論知識(shí)，對(duì)于實(shí)際中的會(huì)計(jì)崗位及其主要工作我們還都很陌生。通過這次實(shí)習(xí)，可以把所學(xué)習(xí)的理論知識(shí)與實(shí)際經(jīng)濟(jì)業(yè)務(wù)處理相結(jié)合，發(fā)現(xiàn)尚未掌握的知識(shí)，不斷擴(kuò)展自己的知識(shí)層面。最后，通過實(shí)習(xí)，學(xué)習(xí)到課本上根本就學(xué)不到的知識(shí)，提高實(shí)際操作技能，豐富社會(huì)經(jīng)驗(yàn)，為今后更好的融入社會(huì)奠定基礎(chǔ)。</p></p></ans> <div id="jplzrfz" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">272</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（12）</a> <span id="svoffiy" class="from"><time>12小時(shí)前發(fā)布</time></span> </div></div><div class="oeysqwr" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="vbeox72" class="person" data-userid="free_allan"> <div id="1a2rtu7" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6c9c500210f3e09b09953382600ab54f911772b9.jpg" alt=""> </div> <div id="xhhftmz" class="other idcard-triggerment"> <p class="name">仟木源家居</p> <p></p> </div> <div id="d11zs7f" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>會(huì)計(jì)學(xué)原理實(shí)習(xí)目的范文一會(huì)計(jì)學(xué)原理作為會(huì)計(jì)的入門課程，通過該課程的學(xué)習(xí)，使我從理論上對(duì)會(huì)計(jì)有了基本認(rèn)識(shí)，會(huì)計(jì)學(xué)原理實(shí)習(xí)報(bào)告。通過對(duì)基礎(chǔ)會(huì)計(jì)的逐步系統(tǒng)學(xué)習(xí)，使自己了解了會(huì)計(jì)要素，對(duì)會(huì)計(jì)要素進(jìn)一步細(xì)致劃分，產(chǎn)生了會(huì)計(jì)科目，了解了會(huì)計(jì)分錄、會(huì)計(jì)憑證、會(huì)計(jì)賬簿、會(huì)計(jì)報(bào)表，以及<a href="/kj/31231/" target="_blank">會(huì)計(jì)核算的基本流程</a>。為期十二天的實(shí)習(xí)，使我更加深刻地理解了課本上的理論知識(shí)，同時(shí)也學(xué)到了課本上沒有的知識(shí)，理論與實(shí)踐相結(jié)合，為以后的實(shí)習(xí)工作打下了基礎(chǔ)。會(huì)計(jì)專業(yè)作為應(yīng)用性很強(qiáng)的一門學(xué)科、一項(xiàng)重要的經(jīng)濟(jì)管理工作，是加強(qiáng)經(jīng)濟(jì)管理，提高經(jīng)濟(jì)效益的重要手段，經(jīng)濟(jì)管理離不開會(huì)計(jì)，經(jīng)濟(jì)越發(fā)展會(huì)計(jì)工作就顯得越重要。范文二會(huì)計(jì)是對(duì)會(huì)計(jì)單位的經(jīng)濟(jì)業(yè)務(wù)從數(shù)和量?jī)蓚€(gè)方面進(jìn)行計(jì)量、記錄、計(jì)算、分析、檢查、預(yù)測(cè)、參與決策、實(shí)行監(jiān)督，旨在提高經(jīng)濟(jì)效益的一種核算手段，它本身也是經(jīng)濟(jì)管理活動(dòng)的重要組成部分。會(huì)計(jì)專業(yè)作為應(yīng)用性很強(qiáng)的一門學(xué)科、一項(xiàng)重要的經(jīng)濟(jì)管理工作，是加強(qiáng)經(jīng)濟(jì)管理，提高經(jīng)濟(jì)效益的重要手段，經(jīng)濟(jì)管理離不開會(huì)計(jì)，經(jīng)濟(jì)越發(fā)展會(huì)計(jì)工作就顯得越重要。針對(duì)于此，在進(jìn)行了四年的大學(xué)學(xué)習(xí)生活之后，通過對(duì)《會(huì)計(jì)學(xué)原理》、《中級(jí)財(cái)務(wù)會(huì)計(jì)》、《高級(jí)財(cái)務(wù)會(huì)計(jì)》、《管理會(huì)計(jì)》、《成本會(huì)計(jì)》及《會(huì)計(jì)理論》的學(xué)習(xí)，可以說對(duì)會(huì)計(jì)已經(jīng)是耳目能熟了，所有的有關(guān)會(huì)計(jì)的專業(yè)基礎(chǔ)知識(shí)、基本理論、基本方法和結(jié)構(gòu)體系，我都基本掌握了，但這些似乎只是紙上談兵，倘若將這些理論性極強(qiáng)的東西搬上實(shí)際上應(yīng)用，那我想我肯定會(huì)是無從下手，一竅不通。自認(rèn)為已經(jīng)掌握了一定的會(huì)計(jì)理論知識(shí)在這里只能成為空談。于是在堅(jiān)信"實(shí)踐是檢驗(yàn)真理的唯一標(biāo)準(zhǔn)"下，認(rèn)為只有把從書本上學(xué)到的理論知識(shí)應(yīng)用于實(shí)際的會(huì)計(jì)實(shí)務(wù)操作中去，才能真正掌握這門知識(shí)。</p></p></ans> <div id="fy16a2x" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">81</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（10）</a> <span id="rbsi6vo" class="from"><time>12小時(shí)前發(fā)布</time></span> </div></div><div class="mn7xlqu" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="cmqxyef" class="person" data-userid="free_allan"> <div id="k6ud2pk" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6c649cec1fe5cde92846067f226d93d041aeac55.jpg" alt=""> </div> <div id="r7t2hmj" class="other idcard-triggerment"> <p class="name">結(jié)婚201314</p> <p></p> </div> <div id="6zdff7d" class="appendDom idcard-triggerment"></div> </div> <ans 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