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2016北京会计从业知识点《会计基础》：资产负债表

来源：环球网校 时间：2016/1/26 10:01:34 作者：环球网校

<p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">为了帮助考生了解考试政策，掌握考试体系，<a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#E53333;">环球网校会计从业资格证</span></strong></a>整理了如下内容供广大考生参考！届时也请大家持续关注<a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#E53333;">环球网校会计从业资格证</span></strong></a>考试动态，<a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#E53333;">环球网校会计从业资格证</span></strong></a>小编将会在时间为大家分享更多会计考试相关信息。敬请关注！</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#003399;line-height:2;"><strong>一、资产的负债表的概念与作用</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">（二）资产的负债表的作用</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">（1）可以提供某一日期的资产的总额及其结构，表明企业拥有或控制的资源及其分布的情况；</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">（2）可以提供某一日期的负债总额及其结构，表明企业的未来需要用多少资产或劳务清偿的债务以及清偿的时间；</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">（3）可以反映所有者的所拥有的权益，据以判断资本的保值、增值的情况以及对负债的保障的程度。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#003399;line-height:2;"><strong>二、资产的负债表的列示的要求</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">1.分类别列报</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">资产的负债表应当按照资产、负债和所有者权益类别分类列报。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">2.资产和负债按流动性进行列报</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">资产和负债应当按照流动性分别分为流动的资产和非流动的资产、流动的负债和非流动的负债列示。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">3.列报相关的合计、总计的项目</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">资产类至少应当列示流动资产和非流动资产的合计项目；</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">负债类至少应当列示流动的负债、非流动负债以及负债的合计项目；</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">所有者的权益类应当列示所有者的权益的合计项目。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">资产的负债表应当分别列示资产总计的项目和负债与所有者权益之和的总计的项目，并且这二者的金额应当相等。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;"><a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#E53333;">环球网校会计从业资格证</span></strong></a>小编提醒各位：会计从业资格考试瞬息万变，想要报考会计从业资格考试的同学们要抓紧时间了，记得<a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#E53333;">环球网校会计从业资格证</span></strong></a>小编一直陪在你身边，助你轻松！想要了解更多较新会计从业资格资讯，请登录<a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#E53333;">环球网校会计从业资格证</span></strong></a>频道，届时我们将会为大家分享更多相关考试信息！</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#E53333;line-height:2;"><strong><a href="http://gxhqwx.soxsok.com/" target="_blank"><span style="color:#E53333;">环球网校会计从业资格证:http://gxhqwx.soxsok.com/</span></a></strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">编者推荐：</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;"><a href="http://gxhqwx.soxsok.com/news/409620/" target="_blank"><strong><span style="color:#337FE5;">江苏会计从业考试《财经法规》知识点：单位内部会计工作管理</span></strong></a></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;"><a href="http://gxhqwx.soxsok.com/news/408246/" target="_blank"><strong><span style="color:#337FE5;">辽宁会计从业资格考试《会计基础》知识点：原材料账户设置</span></strong></a></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;"><a href="http://gxhqwx.soxsok.com/news/407490/" target="_blank"><strong><span style="color:#337FE5;">2016山东会计从业《会计基础》知识点：原始凭证的审核</span></strong></a></span> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;"></span> </p>

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