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引言·····································································································································1第一讲什么是会计···················································································································1第二讲会计都干嘛···················································································································2第三讲会计名词······················································································································4第四讲财务三要素···················································································································8第五讲反映经营成果的三个要素································································································10第七讲会计循环(2)·············································································································12第九讲学做分录(一)分录总论································································································15第十讲学做分录(二)············································································································16第十三讲学做分录(五)·········································································································21第十四讲纳税人身份··············································································································22第十五讲学做分录(六)·········································································································23第十六讲学做分录(七)·········································································································25第十七讲学做分录(八)·········································································································26第十八讲学做分录(九)·········································································································27第二十讲学做分录(十一)·····································································································29第二十一讲凭证汇总··································································

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