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accounting.html
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<!doctype html><html><head>
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<body marginwidth="0" marginheight="0">
<div id="container"><h2 id="-">第一章 总论</h2>
<h3 id="1-">1) 第一节 会计的概念与目标</h3>
<blockquote>
<hr>
</blockquote>
<h3 id="-">（一）会计的概念</h3>
<ul>
<li><p>会计是以货币为主要计量单位，运用专门的方法，核算和监督一个单位经济活动的一种经济管理工作。</p>
</li>
<li><p>单位是国家机关、社会团体、公司、企业、事业单位和其他组织的统称。企业的会计工作主要是通过一些列会计程序，对企业的经济活动和财政收支进行核算和监督，反应企业的财务状况、经营成果和现金流量，反映企业管理层受托责任履行情况，为会计信息使用者提供决策有用的信息，并积极参与经营管理决策，提高企业经济效益，促进市场经济的健康有序发展。</p>
</li>
</ul>
<h3 id="-">（二）会计的基本特征</h3>
<ul>
<li>1. 会计是一种经济管理活动<ul><li>会计是一种经济管理活动，为企业经济管理提供各种数据资料，而且通过各种方式直接参与经济管理，对企业的经济活动进行核算和监督。</li></ul></li>
<li>2. 会计是一个经济信息系统<ul><li>会计是一个经济信息系统，将企业经济活动的各种数据转化为货币化的会计信息，这些信息是企业内部管理者和外部利益相关者进行相关经济决策的重要依据。</li></ul></li>
<li>3. 会计以货币作为主要计量单位<ul><li></li></ul></li>
<li>4. 会计具有核算和监督的基本职能<ul><li></li></ul></li>
</ul>
<p>企业的资金运动表现为资金投入、资金运用和资金退出三个过程。</p>
<p>资金的循环与周转就是从货币资金开始依次转化为储备资金、生产资金、产品资金，最后又回到货币资金的过程。</p>
<p>企业的资金退出包括偿还各项债务、缴纳各项税费、向所有者分配利润等，这部分资金将离开企业，退出企业的资金循环与周转。</p>
<p>会计核算贯穿于经济活动的全过程，是会计最基本的职能。会计核算的内容主要包括：（1）款项和有价证券的收付；（2）财物的收发、增减和使用；（3）债权、债务的发生和结算；（4）资本、资金的增减；（5）收入、支出、费用、成本的计算；（6）财务成果的计算和处理；（7）需要办理会计手续、进行会计核算的其他事项。</p>
<h3 id="3-">3) 接口描述：</h3>
<ul>
<li>接口描述详情</li>
</ul>
<h3 id="4-">4) 请求参数:</h3>
<h4 id="get-">GET参数:</h4>
<table>
<thead>
<tr>
<th>字段名称</th>
<th style="text-align:center">字段说明</th>
<th style="text-align:center">类型</th>
<th style="text-align:center">必填</th>
<th style="text-align:right">备注</th>
</tr>
</thead>
<tbody>
<tr>
<td>a</td>
<td style="text-align:center"></td>
<td style="text-align:center">string</td>
<td style="text-align:center">Y</td>
<td style="text-align:right">-</td>
</tr>
<tr>
<td>b</td>
<td style="text-align:center"></td>
<td style="text-align:center">string</td>
<td style="text-align:center">Y</td>
<td style="text-align:right">-</td>
</tr>
</tbody>
</table>
<h4 id="post-">POST参数:</h4>
<table>
<thead>
<tr>
<th>字段名称</th>
<th style="text-align:center">字段说明</th>
<th style="text-align:center">类型</th>
<th style="text-align:center">必填</th>
<th style="text-align:right">备注</th>
</tr>
</thead>
<tbody>
<tr>
<td>d</td>
<td style="text-align:center"></td>
<td style="text-align:center">string</td>
<td style="text-align:center">Y</td>
<td style="text-align:right">-</td>
</tr>
<tr>
<td>e</td>
<td style="text-align:center"></td>
<td style="text-align:center">string</td>
<td style="text-align:center">Y</td>
<td style="text-align:right">-</td>
</tr>
</tbody>
</table>
<h3 id="5-">5) 请求返回结果:</h3>
<pre><code>{
"<span class="hljs-attribute">errNum</span>": <span class="hljs-value"><span class="hljs-number">300202</span></span>,
"<span class="hljs-attribute">errMsg</span>": <span class="hljs-value"><span class="hljs-string">"Missing apikey"</span>
</span>}
</code></pre><h3 id="6-">6) 请求返回结果参数说明:</h3>
<table>
<thead>
<tr>
<th>字段名称</th>
<th style="text-align:center">字段说明</th>
<th style="text-align:center">类型</th>
<th style="text-align:center">必填</th>
<th style="text-align:right">备注</th>
</tr>
</thead>
<tbody>
<tr>
<td>errNum</td>
<td style="text-align:center"></td>
<td style="text-align:center">string</td>
<td style="text-align:center">Y</td>
<td style="text-align:right">-</td>
</tr>
<tr>
<td>errMsg</td>
<td style="text-align:center"></td>
<td style="text-align:center">string</td>
<td style="text-align:center">Y</td>
<td style="text-align:right">-</td>
</tr>
</tbody>
</table>
</div>
</body></html>