2022年决议重点总结内容

下面是小编为大家整理的2022年决议重点总结内容,供大家参考。希望对大家写作有帮助!

决议重点总结的内容5篇

【篇一】决议重点总结的内容

党章总纲的重点内容学习内容

中国共产党在社会主义初级阶段的基本路线是：领导和团结全国各族人民，以经济建设为中心，坚持四项基本原则，坚持改革开放，自力更生，艰苦创业，为把我国建设成为富强民主文明和谐的社会主义现代化国家而奋斗。

　　中国共产党在领导社会主义事业中，必须坚持以经济建设为中心，其他各项工作都服从和服务于这个中心。要抓紧时机，加快发展，实施科教兴国战略、人才强国战略和可持续发展战略，充分发挥科学技术作为第一生产力的作用，依靠科技进步，提高劳动者素质，促进国民经济又好又快发展。

　　坚持社会主义道路、坚持人民民主专政、坚持中国共产党的领导、坚持马克思列宁主义毛泽东思想这四项基本原则，是我们的立国之本。在社会主义现代化建设的整个过程中，必须坚持四项基本原则，反对资产阶级自由化。

　　坚持改革开放，是我们的强国之路。只有改革开放，才能发展中国、发展社会主义、发展马克思主义。要从根本上改革束缚生产力发展的经济体制，坚持和完善社会主义市场经济体制；
与此相适应，要进行政治体制改革和其他领域的改革。要坚持对外开放的基本国策，吸收和借鉴人类社会创造的一切文明成果。改革开放应当大胆探索，勇于开拓，提高改革决策的科学性，增强改革措施的协调性，在实践中开创新路。

　　中国共产党领导人民发展社会主义市场经济。毫不动摇地巩固和发展公有制经济，毫不动摇地鼓励、支持、引导非公有制经济发展。发挥市场在资源配置中的基础性作用，建立完善的宏观调控体系。统筹城乡发展、区域发展、经济社会发展、人与自然和谐发展、国内发展和对外开放，调整经济结构，转变经济发展方式。促进工业化、信息化、城镇化、农业现代化同步发展，建设社会主义新农村，走中国特色新型工业化道路，建设创新型国家。

　　中国共产党领导人民发展社会主义民主政治。坚持党的领导、人民当家作主、依法治国有机统一，走中国特色社会主义政治发展道路，扩大社会主义民主，健全社会主义法制，建设社会主义法治国家，巩固人民民主专政，建设社会主义政治文明。坚持和完善人民代表大会制度、中国共产党领导的多党合作和政治协商制度、民族区域自治制度以及基层群众自治制度。发展更加广泛、更加充分、更加健全的人民民主，切实保障人民管理国家事务和社会事务、管理经济和文化事业的权利。尊重和保障人权。广开言路，建立健全民主选举、民主决策、民主管理、民主监督的制度和程序。完善中国特色社会主义法律体系，加强法律实施工作，实现国家各项工作法治化。

　　中国共产党领导人民发展社会主义先进文化。建设社会主义精神文明，实行依法治国和以德治国相结合，提高全民族的思想道德素质和科学文化素质，为改革开放和社会主义现代化建设提供强大的思想保证、精神动力和智力支持，建设社会主义文化强国。加强社会主义核心价值体系建设，坚持马克思主义指导思想，树立中国特色社会主义共同理想，弘扬以爱国主义为核心的民族精神和以改革创新为核心的时代精神，倡导社会主义荣辱观，增强民族自尊、自信和自强精神，抵御资本主义和封建主义腐朽思想的侵蚀，扫除各种社会丑恶现象，努力使我国人民成为有理想、有道德、有文化、有纪律的人民。对党员还要进行共产主义远大理想教育。大力发展教育、科学、文化事业，弘扬民族优秀传统文化，繁荣和发展社会主义文化。

　　中国共产党领导人民构建社会主义和谐社会。按照民主法治、公平正义、诚信友爱、充满活力、安定有序、人与自然和谐相处的总要求和共同建设、共同享有的原则，以保障和改善民生为重点，解决好人民最关心、最直接、最现实的利益问题，使发展成果更多更公平惠及全体人民，努力形成全体人民各尽其能、各得其所而又和谐相处的局面。加强和创新社会管理。严格区分和正确处理敌我矛盾和人民内部矛盾这两类不同性质的矛盾。加强社会治安综合治理，依法坚决打击各种危害国家安全和利益、危害社会稳定和经济发展的犯罪活动和犯罪分子，保持社会长期稳定。

　　中国共产党领导人民建设社会主义生态文明。树立尊重自然、顺应自然、保护自然的生态文明理念，坚持节约资源和保护环境的基本国策，坚持节约优先、保护优先、自然恢复为主的方针，坚持生产发展、生活富裕、生态良好的文明发展道路。着力建设资源节约型、环境友好型社会，形成节约资源和保护环境的空间格局、产业结构、生产方式、生活方式，为人民创造良好生产生活环境，实现中华民族永续发展。

【篇二】决议重点总结的内容

一、关于延长预备党员转正的决议的内容和格式《中国共产党发展党员工作细则（试行）》第二十五条规定：“预备党员预备期满，党支部应按时讨论其能否转为正式党员。具备党员条件的，按期转正；
需进一步教育考察的，可延长一次预备期。延长时间不得少于半年，最长不超过一年；
不具备党员条件的应取消其预备党员资格。按期转正、延长预备期、取消预备党员资格，都必须经党支部大会通过并报上级党委批准。”一般地说，对有以下几种表现之一的人应延长预备期：⑴入党时条件较差，在预备期间转变不大，但本人愿意改正，并且有培养前途的；
⑵预备期间在思想、工作等方面出现一些缺点，在群众中影响不好，但经党组织指出后愿意改正的；
⑶工作积极，不怕困难，并有一定成绩，但思想作风上犯有骄傲自满、强迫命令、脱离群众等严重的缺点，经过教育转变不大，但愿意改正的；
⑷有一定觉悟，但先锋模范作用不好，入党后也没有什么进步，而本人愿意做共产党员，并表示愿意进步，而且有可能达到条件的；
⑸由于其他原因应该继续考察的人。延长预备党员转正决议二、关于延长预备党员转正的决议的例文关于延长×××同志预备期一年的决议 ×××党支部于××××年×月××日召开支部大会，认真听取了×××同志的转正申请和支委的意见。支部大会认为，×××同志在预备期间，能重视理论学习，钻研业务，在工作中也取得了一定的成绩。但还存在着明显的不足，特别是在对个人利益问题的处理上，距党员的标准有一定距离；
在遵守组织纪律上，也不够严格，有迟到、早退现象，在群众中造成了不良影响。经党小组和党支部的教育帮助，本人对自己的错误认识还不够深刻，这表明该同志还不完全具备成为一名共产党员的条件。经支部大会讨论，决定延长×××同志预备期一年。自××××年×月×日始至××××年×月×日止。

支部大会应到党员24人，实到23人，其中有表决权的正式党员20人。通过举手表决，同意延长×××同志预备期一年的19人；
不同意延长的l人。

大会希望×××同志能在延长预备期期间，严格按党员标准要求自己，争取成为一名合格的共产党员。

中共×××支部委员会 支部书记：×××（签名） ××××年×月×日

【篇三】决议重点总结的内容

1、part1, section1,chap1,中p3,英p1

A、Sympathy is a kind of is pity or compassion, the emotion which we feel for themisery of others, when we either see it, or are made to conceiveit in a very lively manner. we often derive sorrow from the sorrow of others, for this sentiment, like all the other original passions of human nature, no matter who you are ,the virtuous and humane, or the greatest ruffian,,can feel it with the most exquisite sensibility.

B、section1,chap1,中p17,英p17

the spectator must,endeavour as much as he can, to put himself in the situation of the other, and to bring home to himself every little circumstance of distress which can possibly occur to the sufferer. He must adopt the whole case of his companion with all its minutest incidents; and strive to render as perfect as possible, that imaginary change of situation upon which his sympathy is founded.

In order to produce the complete sympathy, as nature teaches the spectators to assume the circumstances of the person principally concerned, so she teaches this last in some measure to assume those of the spectators. As they are continually placing themselves in his situation, and thence conceiving emotions similar to what he feels; so he is as constantly placing himself in theirs, and thence conceiving some degree of that coolness about his own fortune, with which he is sensible that they will view it.

C、I agree with the author.

2、part1, section1,chap3,中p13,英p13

A、 two different aspects, or in twodifferent relations;: first, in relation to the cause which excites it, or the motive which gives occasion to it; and secondly, in relation to the end which it proposes, or the effect which it tends to produce.

B、In the suitableness or unsuitableness, in the proportion or disproportion which the affection seems to bear to the cause or object which excites it, consists the propriety or impropriety, the decency or ungracefulness of the consequent action.

In the beneficial or hurtful nature of the effects which theaffection aims at, or tends to produce, consists the merit or demerit of the action, the qualities by which it is entitled to reward, or is deserving of punishment.

3、part1, section1,chap5,中p19,英p19

A、Upon these two different efforts, upon that of the spectator to enter into the sentiments of the person principally concerned, and upon that of the person principally concerned, to bring down his emotions to what the spectator can go along with, are founded two different sets of virtues. The soft, the gentle, the amiable virtues, the virtues of candid condescension and indulgent humanity, are founded upon the one: the great, the awful and respectable, the virtues of self-denial, of self-government, of that command of the passions which subjects all the movements of our nature to what our own dignity and honour, and the propriety of our own conduct require, take their origin from the other.

And hence it is, that to feel much for others and little for ourselves, that to restrain our selfish, and to indulge our benevolent affections, constitutes the perfection of human nature;

Virtue is excellence, something uncommonly great and beautiful, which rises far above what is vulgar and ordinary.

B、Thus, to give a very low instance, to eat when we are hungry, is certainly, upon ordinary occasions, perfectly right and proper, and cannot miss being approved of as such by everybody. Nothing, however, could be more absurd than to say it was virtuous.

Another example is the critic examines have two standards when judging the art work, if he examine it by an idea of perfection, this work could be imperfect and full of faults, if he compare it with common degree, this one could be greater.

4. According to the author, why is our propensity to sympathize with sorrow often stronger than our inclination to sympathize with joy? What about your comments?

First of all, our sympathy with sorrow is, in some sense, more universal than that with joy. Though sorrow is excessive, we may still have some fellow-feeling with it. We often hold a very sensible concern regardless of the weakness and extravagance of the passion. However, we have no fellow-feeling of joy if we don’t know his reason, and we may even show our contempt or indignation towards him.

Besides, pain is a more prudent sensation than joy, whether to mind or body, so the sympathy with pain is generally a more lively and distinct perception than our sympathy with pleasure.

Over and above all this, we often feel the sympathy of sorrow when we wish to get rid of it; we often miss that with joy when we would be glad to have it. On the one hand, we often struggle to suppress or sympathy with the sorrow of others if we are not under the observation of the sufferer. However, we often failed to do so which enables us take more particular notice. On the contrary, envy makes us unlikely to be happy for other’s joy, while the shame of envy makes us to pretend to be sympathy. But actually we are disqualified from doing so.

I agree with the author’s opinion.

答案在Part 1 1.3.1 That though our sympathy with sorrow is generally a more lively sensation than our sympathy with joy…那一部分。答案从原文中找到的，分三点：第一是对悲伤的同情比对快乐的同情更普遍，我们即便无法理解悲伤也会试着同情他，可是无法理解快乐就没有理由同情他，甚至还会鄙视他的轻浮；
第二是伤痛的感觉往往比快乐的更强烈；
第三是我们总是试着摆脱同情悲伤，总是假装同情快乐（因为嫉妒别人又不想让自己看起来很嫉妒），导致我们反而对悲伤给予的注意力更多，对快乐给予的同情很勉强。

5. Why does the author say that the disposition to admire the rich and powerful and to despise the poor and mean is the most universal cause of the corruption of our moral sentiments?

We desire both to be respectable and to be respected. People are likely to respect two kinds of people：one is with wisdom and virtue, the other is wealthy and great. In equal degrees of merit there is scarce any man who does not respect more the rich and the great, than the poor and the humble. And the rich people are almost naturally respected. So people tend to become wealthy and great.

During this process, on the one hand, in the middling and inferior stations of life, the road to virtue and that to fortune are very nearly the same, as people have to combine them together to be successful. On the other hand, in the superior stations of life people will always give up the road to virtue to satisfy their ambition. They will learn the ability to please rather than to serve.

It is from our disposition to admire, and consequently to imitate, the rich and the great, that they are enabled to set, or to lead what is called the fashion. People will even admire the vices and follies of the rich and try to imitate it though they are not approve of it. They desire to be praised for what they themselves do not think praise-worthy, and are ashamed of unfashionable virtues which they sometimes practice in secret, and for which they have secretly some degree of real veneration.

There are hypocrites of wealth and greatness, who only imitate the splendid way of living rather than performing the duties. Ultimately, he will soon become beggary, and render his situation still more unlike that of those whom he admires and imitates, than it had been originally.

答案摘自1.3.3 of the corruption of our Moral Sentiments, which is occasioned by this disposition…这段我不太确定，就是在文章里的，大家可以自己看看咱们再讨论。这段答案大意是我们希望被尊重和值得尊重，人们喜欢尊重两种人，其中一种智慧美德，另一种财富地位高。当美德同等的时候，人们都会更尊重有钱的，而不是尊重穷人。有钱的人几乎天生就会被崇拜，所以人们都想变得富有。

在这个过程中，中下层的人通往财富和通往美德的路几乎是一样的，因为人们必须结合两个才能成功。另一方面，上层人几乎都要放弃美德才能满足野心，他会学习取悦他人而不是服务他人。

因为我们喜欢崇拜和模仿富人，所以富人总会引领社会的风潮。人们甚至会模仿富人的陋习，尽管他们可能不赞同。他们渴望为自己并不认为值得赞赏的东西得到赞许，他们为那些并不时髦但有时却私下坚持的美德感到惭愧，为那些暗抱有几分真心敬意的美德感到内疚。社会上还有伪君子，会模仿富人的生活奢靡，但是不履行义务。最终，这批人可能沦为乞丐，情况比最开始还要糟糕。

6. Which three things decide the nature and circumstances of an action? Use examples to explain the relationship among the three?

Three factors constitute the whole nature and circumstances of the action: first, the intention or affection of the heart; secondly, the external action or movement of the body; lastly, the consequences. Our intention or affection gives occasion to our action, and the consequence proceeds from that action.

Generally speaking, people should judge others behavior according to the intention of affection of the heart, as different intentions may lead to the same action, and the consequence depends not upon agent but upon fortune. However, people are likely to judge by the event rather than design because they care about the consequence.

For instance, as Adam Smith illustrated, he who shoots a man has different intention and affection with he who shoots a bird, but they perform the same action, is drawing the trigger of the gun. The man’s life depends on the fortune. If fortunately, the man is still alive, the shooter might be arrested and put into prison for several years. If unfortunately, the man is dead, the shooter might be sentenced to death. The judge depends on the consequence rather than the intention of affection of the shooter.

答案在Part 2 2.3 of the influence of fortune upon the sentiments of mankind, with regard to merit or demerit of actions.

行为的三个性质和情况：内心情感和意愿；
身体外部行为和动作；
行为导致的好坏结果。

关系：内心情感和意愿引发了身体的外部行为和动作，动作产生了好坏结果。

人们在判断行为时，应该依据内心的情感和意愿而非后两点。因为意愿不同，行动可能相同，而结果更多取决于命运而非施动者。可人们更注重结果，所以往往依据结果的好坏判断功过是非。

例子：亚当斯密在书中写到的，一个想要开枪射杀别人的人和一个想要开枪射击鸟类的人，他们的意愿不同，但是他们行为相同，即都扣动了扳机。这时，这个被射杀的人是死是活取决于命运。（下面是我自己的话了）如果这个人幸运地活着，那开枪的人可能会坐牢几年；
如果这个人死了，那开枪的人可能就判死刑了。这个时候判决依据受害者的结果多于依据射杀者的意图。

7.How do you distinguish between praise and the praiseworthiness? How could one deserve praiseworthiness?

Nature has endowed everyone the desire of being approved of and with the desire of being what ought to be approved of. They are called praise and praise-worthiness. The desire for praise-worthiness is founded in our admiration of the excellence of others. We must at least believe ourselves to be admirable for what they are admirable. We will try to become the impartial spectators of our own, viewing our own character and conduct. We will feel happy and content if they appear like what we wish because we believe that we are praise-worthy.

Praise can be groundless, if one desire for groundless applause, he will be considered as a vain person. They look upon themselves in which they believe their companions actually look upon them. Their superficial will hinder them from ever turning their eyes inwards or from seeing themselves in that despicable point of view in which their own consciences must tell them that they would appear to everybody. An ignorant and groundless praise can give no solid joy.

The former could only made one wish to appear to be fit for society. The second was necessary in order to render him anxious to be really fit. The first could only have prompted him to the affection of virtue, and to the concealment of vice. The second was necessary in order to inspire him with the real love of virtue, and with the real abhorrence of vice.

The man who deserves praise-worthiness should often feel the highest in doing what he knows to be praise-worthy, though he knows equally well that no praise is ever to be bestowed upon it. To obtain the approbation of mankind, where no approbation where it is really due, can never be an object of any importance to him. But to be that thing which deserves approbation, must always be an object of the highest.

答案在3.2 Of the love of Praise, and of that of praise-worthiness;

8. What, in the eyes of the author, are the general rules of conduct and, in which cases, do people follow these rules? Your opinion?

In the eyes of the author, the general rule is such a general standard which is formed by finding from experience, that all actions of a certain kind, or circumstanced in a certain manner, are approved or disapproved of. It derives from our continual observation on the conducts of others, insensibly , lead us to form to ourselves certain general rules concerning what is fit and proper either to be done or to be avoided.

For example, some actions shock all our natural sentiments. We hear everybody about us express the like detestation (hate something) against them. This further confirms our natural sense of their loss of morality. We are pleased that we view them in the proper light, when we see other people view them in the same light. Thus, we naturally make a conclusion: all such actions or objects which render us odious, contemptible or punishable should be avoided because we have most dread and aversion on them.

We frequently appeal to, or follow those general rules as to the standards of judgment, in debating concerning the degree of praise or blame that is due to certain actions of a complicated and dubious nature. They are upon these occasions commonly cited as the ultimate foundations of what is just and unjust in human conduct.

答案在part3.4 of the nature of self-deceit, and of the origin and use of general rules

亚当斯密认为：一般行为准则是根据我们从经验中发现的某种行为或某种情况下做出的行为，为人们所赞同还是反对而形成的。

这种准则来源于大量的长期的观察。

例子：即根据大量观察，在我们自己对一个行为的看法与其他人对这个行为的看法相一致时，即达成共识：这个行为是否合宜。如果不合宜，我们就会得到这样一种general rule: 不好的行为会令人鄙夷——因为我们自己是这样认为的，并且我们看到其他人也是这样认为的。

当我们因为某种行为过于复杂而弄不清其该得到何种程度的赞扬或责备时，我们会遵从这种一般准则，将其视为一种判断标准。就像法院的某一法官的判决一样，是通过首先考虑某一般准则，然后再考虑某一特定行为是否符合这一准则。

9. What is utility? Why do people spend a lot on things of little use? Why do people struggle for power and the riches? What is the function of the pursuit of wealth and greatness for society?

The utility is one of the principal sources of beauty. That the fitness of any system of machine to produce the end for which it was intended, bestows a certain propriety and beauty upon the whole, and renders the very thought and contemplation of it agreeable, is so very obvious that nobody has overlooked it. The utility of any object pleases the master by perpetually suggesting to him the pleasure or conveniency which it is fitted to promote.

But that this fitness, should often be more valued than the very end for which it was intended. The exact adjustment of the means for attaining any conveniency or pleasure , should frequently be more regarded, than that very convenience of pleasure, in the attainment of which their whole merit would seem to consist.

People spend much on objects with little utility because of the aptness of the machines which are fitted to promote it. (他们感兴趣的不是效用，而是能增进这种效用的精巧性 aptness)

Example: a man is angry when he comes into a house with a mess of chairs. He will rearrange the chair by himself but he doesn’t want to sit the chairs or use the free floor immediately. What he wants is not so much this convenience, but arrangement of things which promotes it.

When it comes to the reason why people struggle for power and the riches, we shall find that it is not so much upon account of the superior ease or pleasure which they are supposed to enjoy, as of the numberless artificial and elegant contrivances for promoting this ease or pleasure. It is the ingenious and artful adjustment of those means to the end for which they were intended, that is the principal source of his admiration.

The pleasure of wealth and greatness, when considered in this complex view, strike the imagination as something grand and beautiful and noble, of which the attainment is well worth all the toil and anxiety which we are so apt to bestow upon it.

It is this deception which rouses and keeps in continual motion the industry of mankind. It is this which first prompted them to cultivate the ground, to build housed and similar actions that promote social establishment and development. It rouses social people to seek out the means of promoting the happiness of the society.

（答案源于第四卷）

效用是美的来源之一，任何机器设备只要能产生预期的结果，就赋予总体一定的propriety and beauty。

但是获得这种便利或愉快的过程，比这些便利和愉快本身更为人所重视，似乎想办法获得便利或愉快的过程才是全部价值所在，所以有人会愿意把钱花在看起来毫无效用的小玩意上，他们爱好的不是那种效用，而是能增进这种效用的精巧性。

我们羡慕富人的生活，并追求他们的权力和财富，不仅因为他们所拥有的东西可以带来便利，更因为这些东西具有这种增强效用的精巧性。他们所提供的实际满足，远不如他们用来增进这种满足的美感更让我们趋之若鹜。

亚当斯米认为以上这种对财富和高尚的追求是天性对我们的一种欺骗。但正是这种欺骗（对富人生活的羡慕）为人类保持勤劳，建设社会，发展文明提供了动机，即function of the pursuit of the wealth and the greatness.

10. How does the author describe the qualities: generosity, humanity, and public spirit? What is the relationship between the sentiment of approbation and utility? Your comments?

Generosity, humanity and public spirit are the qualities most useful to others.

Generosity is different from humanity.

Humanity is the virtue of a woman, generosity of a man. Humanity consists merely in the exquisite fellow-feeling which the spectator entertains with the sentiments of the persons principally concerned.

But it is otherwise with generosity. We never are generous except when in some respect we prefer some other person to ourselves, and sacrifice some great and important interest of our own to an equal interest of a friend or of a superior. In that situation, we consider those opposite interests, not in the light in which they naturally appear to themselves, but in that in which they appear to others.

It is the same case with the greater exertions of public spirit. When a young officer expose his life to acquire some inconsiderable addition to the dominions of his sovereign, it is not because the acquisition of the new territory is, to himself, an object more desirable than the preservation of his own life. He view them in the light in which they appear to the nation he fights for. To them the success of the war is the highest importance.

Our admiration (sentiment of approbation) is not so much founded upon the utility, as upon the unexpected, and on that account the great, the noble, and exalted propriety of such actions. This utility, when we come to view it, bestows upon them, undoubtedly, a new beauty, and upon that account still further recommends them to our approbation. This beauty, however, is chiefly perceived by men of reflection and speculation, and is by no means the quality which first recommends such actions to the natural sentiments of the bulk of mankind. It is to be observed, that so far as the sentiment of approbation arises from the perception of this beauty of utility, it has no reference of any kind to the sentiments of others.

11. How does the author describe custom and fashion? How do they influence our judgment of beauty and our behavior?

Custom and fashion are principles which extend their dominion over our judgments concerning beauty of every kind.

Though, independent of custom, there should be no real beauty in their union, yet when custom has thus connected them together, we feel an impropriety in their separation.

Fashion is different from custom, or rather is a particular species of it. That is not the fashion which everybody wears, but which those wear who are of a high rank, or character.

Neither is it only over the productions of the arts, that custom and fashion exert their dominion. They influence our judgments, in the same manner, with regard to the beauty of natural objects.

When custom and fashion coincide with the natural principles of right and wrong, they heighten the delicacy of our sentiments, and increase our abhorrence for every thing which approaches to evil. Fashion too will sometimes give reputation to a certain degree of disorder, and, on the contrary, discountenance qualities which deserve esteem.

It is not in the general style of conduct or behaviour that custom authorises the widest departure from what is the natural propriety of action. With regard to particular usages, its influence is often much more destructive of good morals, and it is capable of establishing, as lawful and blameless, particular actions, which shock the plainest principles of right and wrong.

12. From which aspects do we judge a person’s character? What kind of person can be called Prudent? Are you Prudent? Please explain.

When we consider the character of any individual, we naturally view it under two different aspects; first, as it may affect his own happiness; and secondly, as it may affect that of other people.

Person who cares about the health, the fortune, the rank and reputation of his own is called Prudent.

The prudent man always studies seriously and earnestly to understand whatever he professes to understand.

He is always perfectly genuine.

The prudent man is always sincere.

The prudent man is always very capable of friendship.

His conversation is always perfectly inoffensive.

The prudent man is in the steadiness of his industry and frugality, in his steadily sacrificing the ease and enjoyment of the present moment for the probable expectation of the still greater ease and enjoyment of a more distant but more lasting period of time.

The prudent man is not willing to subject himself to any responsibility which his duty does not impose upon him.

13. How does the author value the virtue of self-command? Its functions? Your comments?

这个是课文里写的

The self-command is worth praised

Some of the best ancient moralists considered those assions as divided into two different classes, and the command of each of those two sets of passions, independent of the beauty which it derives from its utility; from its enabling us upon all occasions to act according to the dictates of prudence, of justice, and of proper benevolence; has a beauty of its own, and seems to deserve for its own sake a certain degree of esteem and admiration. In the one case, the strength and greatness of the exertion excites some degree of that esteem and admiration. In the other, the uniformity, the equality and unremitting steadiness of that exertion.

Take the self-command of fear and anger as an example, the man who in danger, in torture, upon the approach of death, preserves his tranquility unaltered, and suffers no word, nogesture to escape him which doesno perfectly accord with the feelings of the most indifferent spectator, necessarily commands a very high degree of admiration, although the command of anger does not always appears upon many occasions not less generous and noble than that of fear and does not always appear in such splendid colors.

The author believes that self-command is not only itself a great virtue, but from it all the other virtues seem to derive their principal luster.

To be self-command is really hard so that it calls for a certain intrepidity, a certain firmness of nerves and hardiness of constitution, whether natural of acquired, are undoubtedly the best preparatives for all the great exertions.

Self-command of fear and anger is not only great virtues, but increase the splendour of those other virtues. They may however, sometimes be directed by very different motives; and in this case, though still great and respectable, they may be excessively dangerous.

The function of self-command is to support people to act according to the rules of perfect prudence, of strict justice, and of proper benevolence. Since people’s own passions are very apt to mislead them; sometimes to seduce him to violate all the rules. The perfect self-command ensure people enable themselves to do his duty.

14. How does the author elaborate on pride and vanity? Your comments?

答案在6.3 Of self-demand的后半部分，在7 of system of moral philosophy consisting of four sections的前面。

We cannot enter into and sympathize with the excessive self-estimation of those characters in which we can discern no such distinguished wuperiority. We are disgusted and revolted by it, and it is with some difficulty that we can either pardon or suffer it: we call it pride or vanity; two words, on many occasions are to be blame. However, though resembling, in some respects, as being both modifications of excessive self-estimation, are very different from one another.

Adam Smith elaborate on pride and vanity by using contrast, he compares the thoughts and actions of people with those two characters to find out differences. And by analyzing, Adam Smith finds out something in common.

The proud man is sincere and , in the bottom of his heart, in convinced of his own superiority; though it may sometimes be difficult to guess upon what that conviction is founded. If you don’t respect him as he respects himself, he is more offended that mortified and feels the same indignant resentment as if he had suffered a real injury.

However, the vain man is not sincere and is very seldom convinced of that superiority which he wishes you to ascribe to him. When you view him in different color from which he wish, perhaps in his proper color, he is much more mortified than offended.

The proud man can very seldom be accused of this folly, he is careful to preserve his independents and live frugally.

The vain man sees the respect which is paid to rank and fortune, and wishes to usurp this respects as well as that for talents and virtues. Vain man usually spends much to show his fortune though it is beyond his wealth.

The proud man does not always feel himself at his ease in the company of his equals, and still less in that of his superiors. (he prefer to be with people with low capacity than him , whom he doesn’t make friends and doesn’t respect.) he never flaters and is frequently scarce civil to any body.

It is quite otherwise wit the vain man. He courts the company of his superiors as much as the proud man shuns(回避) it. he thinks their splendid will reflect on himself.

Vanity is almost always a sprightly and a gay, and very often a good-natured passion. Pride is always a grave, a sullen, and a severe one.

Falsehoods of vain people tend to raise themselves. while falsehoods of proud people are usually envy and meant to lower other people.

The words vain and vanity are never taken in a good sense.

The words proud and pride, on the contrary, are sometimes taken in a good sense.

Though with huge different, vanity and pride are somehow in common.

First, both proud people and vain people are a good deal above the common level.

Secondly, vain man is often proud and proud man is usually vain. It is difficult to classify a quality to vanity or pride.

【篇四】决议重点总结的内容

基础会计重点内容总结

一

1.会计基本假设：会计主体假设、持续经营假设、会计分期假设、货币计量假设。

2.会计基础：
是指会计以什么为标志作为核算的基础。包括收付实现制，权责发生制。

权责发生制：
也称应收应付制，是指收入和费用应按实际发生的期间进行认定和归属，并与有关资产或负债一起记录为该期间的经济业务，而不论与该项收入和费用有关的现款是在什么期间收到或支付。会计分期假设是权责发生制基础产生的直接原因。我国企业会计准则规定企业应以权责发生制为会计基础。

现金流量表，编制基础是收付实现制，即按照权责发生制进行日程处理的会计记录，在期末通过将权责发生制调整为收付实现制再来进行现金流量表的编制。

3.会计核算基本程序和方法：设置账户、复式记账、填制与审核凭证、登记账簿、成本计算、财产清查、编制财务报告。

①设置账户：
设置账户是对会计对象的具体内容进行分类核算和监督的一种方法。

②复式记账：
复式记账是对每一项经济业务都要以相等的金额，同时记入两个或两个以上的相互对应账户的一种方法。

③填制凭证：
填制与审核会计凭证是为了保证经济业务的合法合理，登记入账的会计记录正确、完整而采用的一种方法。

④登记账簿：
登记账簿是根据审核无误的会计凭证，在账簿中连续、完整与分门别类地记录和循序地汇集计算所发生的经济业务的一种方法。

⑤成本计算：
成本计算是按照一定对象归集和分配在生产经营过程中不同部门、不同阶段所发生的各种费用支出，以确定该对象的总成本和单位成本的方法。

⑥财产清查：财产清查是通过盘点实物、核对账目来保持账实相符的一种方法。

⑦编制财务报告：是定期总括地反映会计主体财务状况、经营成果与现金流量情况的一种方法。财务报告主要以账簿记录为依据经过加工整理而产生的一套信息。

4.会计核算方法的联系

经济业务发生后，经办人员填制或取得的原始凭证，经会计人员审核整理后，应按照设置的账户，运用复式记账，编制记账凭证，经会计人员审核整理后,并据以登记账簿；
对于生产经营过程中发生的各项费用，会计人员要进行成本计算，最终计算企业的经营成果；
对于账簿记录，会计人员要通过财产清查加以核实，在保证账实相符的基础上，定期编制财务报告。会计通过上述的核算基本程序与方法，相互联系，互相配合，循序渐进，按照确认-计量-记录-报告这样一个程序而形成会计信息系统。

二：会计六要素

1.会计六要素：资产、负债、所有者权益、收入、费用、利润

①资产：资产是指企业过去的交易或者事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。

特征：1.资产是资源，而且该资源预期会给企业带来经济利益。

2.资产应当由企业拥有或者控制。

3.资产是由过去的交易或者事项形成。

确认：1.与该资产有关的经济利益很可能流入企业。

2.该资源的成本或者价值能够可靠计量。

分类：
流动资产—主要包括货币资金、交易性金融资产、应收及预付款项和存货等。

非流动资产—主要包括固定资产、无形资产、投资性房地产、持有至到期投资、可供出售金融资产、长期股权投资和长期应收款。

②负债：负债也称债权人权益，是指企业过去的交易或者事项形成的，预期会导致经济利益流出企业的现时义务。

特征：1.负债是企业承担的现时义务。

2.负债是由过去的交易或者事项形成的。

3.负债的清偿会导致经济利益流出企业。

确认：1.与该义务有关的经济利益很可能流出业务。

2.未来流出的经济利益的金额能可靠地计量。

分类：流动负债—主要包括短期借款、交易性金融资产、应付及预收款项、应付职工薪酬、应付利息、应付利润或股利、应缴税费。

非流动负债—包括长期借款、应付债券、长期应付款。

③所有者权益：也称净资产是指企业资产扣除负债后由企业所有者享有的剩余权益。公司的又称为股东权益。

特征：1.所有者权益一般不需要企业偿还，但企业发生减资、清算等情况例外。

2.企业清算时，只有在清偿所有的负债以后，才能将剩余的资产返还给所有者。

3.所有者权益起初需由所有者投入，而且所有者有权参与企业利润的分配，并需承担企业经营风险

4.随着企业生产经营活动的进行，所有者权益通常会因企业实现利润或发生亏损以及其他原因而发生增减变动。

5.所有者权益的计量依赖于资产和负债的计量。

分类：按其来源可分为所有者投入的资本、直接计入所有者权益的利得和损失、留存收益。

资产、负债、所有者权益均是企业资金运动的静态表现。

④收入：收入是指企业在日常活动中形成的，会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。

特征：1.收入是从企业的日常活动中产生的，而不是从偶发的交易或者事项中产生的。

2.收入可能表现为企业资产的增加，或负债的减少，或两者兼而有之。

3.收入最终会导致企业所有者权益的增加。

4．收入只包括本企业经济利益的流入，并不包括本企业为第三方或者客户代收的款项。

分类：从事日常活动的性质:销售商品收入、提供劳务收入和让渡资产使用权收入等。

经营业务的主次：主营业务收入、其他业务收入。

⑤费用：费用是指企业在日常活动中形成的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出。

特征：1.费用是企业在日常活动中发生的经济利益流出。

2.费用可能表现为资产的减少，或负债的增加，或者两者兼而有之。

3.费用最终会导致企业所有者权益的减少。

分类：生产费用—直接材料、直接人工和制造费用 ；

期间费用—销售费用、管理费用。财务费用。

⑥利润：利润是指企业在一定会计期间的经营成果。

特征：1.利润的形成主要依赖于收入和费用的发生，因而利润不属于一项独立的会计要素但列入利润表中。

2.由于企业会计的确认基础为权责发生制，所以实现利润并不完全等同于取得货币资金。

3.利润的本质属于企业的所有者权益。

4.利润应当予以分配，如为亏损则应当予以弥补。

分类：营业利润、利润总额、净利润。

收入、费用、利润三项会计要素，均属于时期要素或动态要素。

三：设置账户复式记账

1.会计科目：会计科目简称科目，是指对会计要素进行分类核算与控制的具体项目，也就是按照经济内容对各项会计要素所作的进一步分类。确定会计科目是正确组织会计核算的一个重要条件。

确定会计科目的原则：1.体现企业经济活动及其资金运动的特点。

2.全面、系统地反映会计要素的内容。

3.保持相对稳定。4.适应经济业务不断发展变化的需要和会计理念更新的要求。

5.保证统一性与灵活性相结合。6.简明实用并具有分类和编号。

2.复式记账的概念：复式记账法是指对发生的每一项经济业务都要在两个或两个以上相互关联的账户中以相等的金额进行记录的记账方法。

特征、优点：1.对于任何一项经济业务，都要在两个或者两个以上相互关联的账户中以相等的金额进行记录，从而全面、清晰反映经济业务的来龙去脉。

2.对于所有的经济业务,需要设置完整的账户体系,从而连续、系统地反映各项会计要素的增减变动及其结果。

3.以会计等式为理论依据，便于对一定时期所作的全部会计记录进行失算平衡，以便根据试算平衡的结果检查账户记录是否正确。

3．借贷记账：借贷记账法是以“借”、“贷”作为记账符号，对任何一笔经济业务都必须以借贷相等的金额在相互联系的两个或者两个以上的有关账户中进行登记的一种复式记账法。

4．总账：总分类账户也称“总账账户”或“一级账户”，它是根据总分类科目设置的用来提供总括核算资料的账户。

5.明细帐：明细分类账户是按照明细分科目设置的用来提供详细核算资料的账户。

6.平行登记的要点：1.依据相同；
2.期间相同；
3.方向相同；
4.金额相等。

四：企业主要经营过程的核算

1.采购业务核算:

“材料采购”：核算企业已购买但尚未验收入库的材料物资的采购成本，属于资产类账。验收入库时转入“原材料”。按供应单位或物资种类进行明细核算。

“原材料”：
核算企业库存的各种材料的收、发、结存情况，属于资产类账户。借方登记验收入库成本，贷方记因经营领用、对外出售等原因发出成本。按保管地点、品种进行明细核算。

“库存现金”：反映企业库存现金的收、付、结存情况属于资产类。

“应付账款”：核算企业因购买材料、商品和接受劳务等经营活动应支付的款项，属于负债类。不设置“预付账款”的企业可在“应付账款”的借方登记预付款项。

“预付账款”：核算企业因购买物资而预先支付给供应单位的款项，属于资产类。期末如为贷方余额，则表示企业尚未补付的款项，属于应付账款。

“应付票据”：核算企业购买材料、商品和接受劳务等开出、承兑的商业汇票包括银行承兑汇票和商业承兑汇票，属于负债类账户。

借：材料采购

应交税费-应交增值税（进项税额）

贷：银行存款

或应付票据、应付账款

借：原材料 借：预付账款

贷：材料采购 贷：银行存款

2.生产业务的核算

“生产成本”：
核算企业进行工业性生产发生的各项生产成本，包括生产产品、提供劳务、自制材料等。属于成本类账户。贷方：原材料、银行存款、应付职工薪酬、制造费用。

“制造费用”：
核算企业为生产产品和提供劳务而发生的各项间接生产费用，属于成本类账户。所谓间接生产费用是指生产费用是指生产多种产品或劳务的共同耗费，不能直接计入某成本核算对象，需要分配，包括企业生产车间为组织和管理生产而发生的费用。

“管理费用”：
核算企业为了组织和管理生产经营活动所发生的各种耗费，包括行政管理部门人员的薪酬、管理使用固定资产的折旧费、管理部门办公费以及生产车间和行政管理部门发生的固定资产修理费等，属于损益类账户。

“累计折旧”：
贷方登记逐期计提的固定资产折旧，即逐期转移计入成本费用的价值，余额在贷方，反映现有固定资产的累计折旧，是固定资产的备抵账户。

“应付职工薪酬”：核算企业按照规定应付给职工的各种薪酬，属于负债类账户。按“工资”、“职工福利”进行明细。按部门分别计入生产成本、管理费用。

“库存商品”：
核算企业库存的各种商品的收入、发出和结存情况，属于资产类账户。

借：生产成本 借：制造费用（生产车间） 借：生产成本-甲

制造费用（车间一般耗用、车间范围） （归集后分配给各产品生产成本） 生产成本-乙

管理费用 管理费用（管理部门） 贷：制造费用

贷：原材料、应付职工薪酬 贷：累计折旧

3.销售业务的核算

“主营业务收入”：核算企业在销售商品、提供劳务等主营业务中所取得的收入，属于损益类账户。期末余额从借方转至“本年利润”贷方。

“主营业务成本”：核算企业确认销售商品、提供劳务等主营业务收入时应结转的成本属于损益类账户。期末余额从贷方转入“本年利润”借方。

“其他业务收入”：核算企业除主营业务活动以外其他经营活动实现的收入包括销售材料、出租固定资产等取得的收入。期末结转至“本年利润”。

“其他业务成本”：核算企业除主营业务活动以外其他经营活动发生的支出，包括销售材料的成本，出租固定资产的折旧额等。期末转入“本年利润”。

“销售费用”：核算企业销售商品、提供劳务过程中发生的费用，包括运输费、装卸费、包装费、保险费、展览费和广告费，以及专设销售机构发生的职工薪酬、业务费等经营费用，属于损益类账户。

“营业税金及附加”：核算企业在经营过程中按照规定为特定经营活动缴纳的税金，属于销售收入的抵减项目，属于损益类账户。

“应收账款”：核算企业因销售产品、提供劳务等经营活动应收取的款项，属于资产类账户。如果企业未设置“预收账款”，则“应收账款”的贷方还登记预收账款。本账户期末若为借方余额，反映企业尚未收回的应收账款；
若为贷方余额，反映企业预收的款项。

“应收票据”：核算企业因销售产品、提供劳务等而受到的商业汇票，包括银行承兑汇票和商业承兑汇票，属于资产类账户。

“预收账款”：核算企业按照合同规定预收的款项，属于负债类账户。还没履行合同规定的发出商品等义务，无法确认销售收入，因此确认为负债。期末余额若在贷方，反映企业预收的款项；
如为借方余额，则反映应由购货单位补付的款项。

借：银行存款 借：其他业务成本 借：银行存款

贷：其他业务收入 贷：原材料 贷：主营业务收入

借：应收账款 应交税费-应交增值税（销项税额）

贷：主营业务收入

4.财务成果的核算

营业利润（负数表亏损）=营业收入-营业成本-营业税金及附加-销售费用-管理费用-财务费用-资产减值损失+公允价值变动损失+投资损益

利润总额（负数表亏损）=营业利润+营业外收入-营业外支出

净利润（负数表亏损）=利润总额-所得税费用

“营业外收入”：核算企业发生的与日常活动五直接关系的各项利得，包括非流动性资产处置利得、盘盈利得、捐赠利得，属于损益类账户。

“营业外支出”：核算企业发生的与日常活动无直接关系的各项损失，包括非流动性资产处置损失、公益性捐赠支出、盘亏损失、罚款支出、非常损失，属于损益类账户。

“资产减值损失”：核算企业计提各项资产减值准备所形成的损失。借方计提各项资产减值损失；
贷方登记在原已计提的减值准备范围内，资产价值恢复增加的金额。

“坏账准备”：
企业应收款项的坏账准备。贷方按规定估计的应收款项发生的减值金额，借方登记已确认的所得税费用，贷方余额反映企业已计提的坏账准备。

“所得税费用”：核算企业按规定应从当期利润总额中扣除的所得税费用，属于损益类。借方登记确认的说的税费用，期末结转至“本年利润”。

“本年利润”：
企业当期实现的净利润，属于所有者权益类账户。贷方登记期末从损益类账户转入的利润增加项目金额，借方登记期末从损益类账户转入的利润减少项目金额。贷方余额盈利。

“利润分配”：
企业利润分配或亏损的弥补，以及历年分配或弥补后的余额，属于所有者权益类账户。借方登记从本年利润转入的年度净亏损以及按规定提取的盈余公积、向投资者分配的利润或股利。贷方登记从本年利润转入的年度净利润，以及用盈余公积弥补亏损的金额。借方余额：累计未弥补亏损。贷方：累计未分配利润。

“盈余公积”：
核算企业按规定从净利润中提取盈余公积，属于所有者权益类账户。贷方提取盈余公积，借方登记盈余公积使用。按10%提取法定盈余公积，超过注册资本50%不再计提。补亏不能超过盈余公积25%。

借：主营业务收入、其他业务收入、公允价值变动损益、投资收益、营业外收入

贷：本年利润

借：本年利润

贷：主营业务、其他业务成本、营业务税金及附加、销售、管理、销售费用、资产减值损失、营业外支出

借：所得税费用 借：本年利润 借：利润分配

贷：应交税费-应交所得税 贷：所得税费用 贷：盈余公积、应付股利

五、会计凭证

1.会计凭证：会计凭证简称凭证，是记录经济业务、明确经济责任的书面证明，是登记账簿的依据。

2.会计凭证的作用：客观反映、严格监督、明确责任、记账依据。

3.原始凭证：原始凭证是指在经济业务发生时直接取得或填制的，用以证明经济业务的发生或完成情况，并 作为记账原始依据的书面证明。

4.原始凭证分类：

①自制原始凭证：
1.一次凭证：仅反映一项经济业务或多项同类经济业务的凭证（收料单、领料单）

2.累计凭证：是指将一定时期内重复发生的同类经济业务和在一起多次记载重复使用的凭证。（限额领料单）

3.汇总原始凭证:也称原始凭证汇总表，指一定时期内将若干反映同类经济业务的原始凭证加以汇总而填制的凭证。（收料凭证汇总表、发料凭证汇总表）

②外来原始凭证：是在同外单位发生经济业务往来时，从外单位取得的凭证，外来原始凭证一般为一次凭证。

5.记账凭证：是指由会计人员根据审核无误的原始凭证或原始凭证汇总表填制的，用以记载经济业务简要内容、明确会计分录，作为记账依据的会计凭证。

注：原始凭证是记账凭证的基础，记账凭证是根据原始凭证编制的，原始凭证附在记账凭证后面作为记账凭证的附件。

6.记账凭证的种类：

①按用途格式不同，可以分为专用记账凭证和通用记账凭证。

⑴专用记账凭证是专门用来记录某一特定种类经济业务的记账凭证：收款、付款、转账凭证。

⑵通用凭证是指部分经济业务的类型，统一使用格式相同，并采用按顺序连续编号的记账凭证。

②按其是否需要经过汇总，可以分为汇总记账凭证和非汇总记账凭证。

⑴汇总记账凭证是根据一定时期内单一的记账凭证按一定的方法加以汇总而重新填制的凭证（分类汇总、全部汇总记账凭证）

⑵非汇总记账凭证是根据原始凭证编制的只反映某项经济业务即只有一笔会计分录的记账凭证（收款、付款、转账以及通用记账凭证）

③记账凭证按其填制方法可分为复式记账凭证和单式记账凭证。

⑴复式记账凭证：又称为多科目记账凭证，它将经济业务所涉及的全部会计科目集中到一张记账凭证上。（优点：便于了解经济业务的全貌及资金运动的来龙去脉便于凭证的分析和审核。缺点：不便于对会计科目发生额同时进行汇总、归类、计算和整理。）

⑵单式记账凭证：也称单科目记账凭证，它将某项经济业务所涉及的每个借方和贷方科目都分别编制借项凭证和贷项凭证（优点：便于会计人员分工记账，便于同时对于每一会计科目的发生额进行汇总计算，缺点：由于凭证张数较多，填制工作量大，且不便于从一张凭证中反映及经济业务的全貌与科目关系）

注：原始凭证、记账凭证和汇总记账凭证的保管为15年；
银行存款余额调节表和对账单的保管为5年；
总账、明细账、日记账、辅助账簿为15年；
银行和现金存款日记账为25年；
固定资产卡片为报废清理后5年；
月、季度财务报告为3年；
年度财务报告为永久；
会计移交清册为15年；
会计档案保管清册与销毁清册为永久。

六：账户的分类

1.账户按经济内容的分类，就是按账户所要核算与控制的会计对象的具体内容进行分类。

①资产类：用来反映企业各种资产增减变动情况及其结存额的账户。（流动、非流动资产）

②负债类：反映企业各种债务增减变动情况及其结存额的账户。（流动、非流动负债）

③所有者权益类：是用来反映企业所有者权益增减变动情况及其结存额的账户。（投入资本类、盈余分配）④成本类：反映制造成本或劳务成本的发生和结转情况。（生产产品、提供劳务）

⑤损益类：反映企业在一定期间内损益情况的账户。（广义的收入、费用类）

2.账户按财务报表的关系进行分类，可以提分为资产负债表账户和利润表账户。

七 会计账簿

1.账簿：以会计凭证为依据，由若干张具有一定格式且又相互联系的帐页组成的，按照会计科目开设户头，用来叙事、分类地记录和反应经济业务的会计簿籍。

2.账簿的种类：

⑴按用途分类：

①序时（普通或通用日记账；
特种日记账：银行、库存现金、销货、购货、应收应付款日记账，三栏和多栏）

②分类（总分类账户：三栏式和多栏式；
明细分类账户：进行分类登记，三栏、多栏、数量金额和平行登记）

③备查账簿（又称辅助登记簿，没有固定格式）。

⑵按外表形式：

①订本式（订本账，指启用前就将许多张账页装订成册并连续编号。总分类、库存现金、银行存款日记账）

②活页式（活页账，平时使用零散帐页并将已使用的帐页用账夹固定，年末装订成册。适用明细账）

③卡片式（卡片账，用印有记账格式和特定内容的卡片登记经济业务。适用固定资产）④磁性（存储电脑中）

⑶按账页格式：

①三栏式（由借方、贷方、余额。总账、库存现金日记账、银行存款日记账、债权、债务类明细账）。

②多栏式（借方、贷方下面设若干栏目。收入、费用、成本类明细）

③数量金额式（借方、贷方下设数量、单价、金额。原材料、库存商品明细）

④平行登记式（将前后密切相关的经纪业务贷方、借方登记在同一行。原材料采购）

4.账簿通常由封面、扉页和账页构成。

账页基本要素：账户名称、登帐日期栏、凭证种类和编号栏、摘要栏、金额栏、总页次和分户页次。

5.登记账簿的一般要求：

⑴根据审核无误的会计凭证及时登记会计账簿。

⑵登记账簿的间隔时间越短越好。

6.对账：账证核对、账账核对（总分类账、总分类与所属明细、总分类与日记账、财产物资明细分类与财产物资保管帐）、账实核对。

八：财产清查

1.财产清查就是通过对各项财产物资、货币资金及债权债务进行盘点和核对，以查明各项财产物资、货币资金及债权债务的实存数，并与账面数进行核对，从而检查账实是否相符的一种专门的会计核算方法。

2.财产清查的意义：①保护财产的安全和完整。

②解释财产物资的使用情况，促进企业改善经营管理，挖掘各项财产物资的潜力，加速资金周转，提高资金使用效率。

③加强财产物资保管人员的责任感，保证财经纪律和结算纪律的执行。

④提高会计核算资料的质量，保证会计核算资料的真实可靠。

3.永续盘存制：又称账面盘存制，是指对财产物资的收入和发出，都必须根据会计凭证在有关账簿中进行连续登记，并随时结出各种财产物资账面结存数量的一种盘存制度。

4.实地盘存制：又称以存计耗或以存计销制，是指在会计核算过程中，对于各种实物资产平时只登记收入数而不登记发出数，期末通过财产清查确定实际结存数并作为账面结存数，再倒算出本期发出数量，最后将该发出数量补记入账的一种盘存制度。

5.实物资产的清查方法与使用的凭证：实地盘点法、技术推算法、抽查盘点法。

①“实存账存对比表”是财产清查的重要报表，是调整账面记录的原始凭证。

②“盘存单”是实物财产盘点结果的书面证明，也是反映实物财产实有数额的原始凭证。

6.库存现金的清查：实地盘点法。“库存现金盘点报告表”是重要的原始凭证，既有实物财产清查的“盘存单”作用，又有“实存账存对比表”的作用。

7.银行存款清查：①一是正常的“未达账项”，即一方已经入账，另一方由于凭证传递时间影响没有入账。

②二是双方账目可能发生不正常的错帐、漏账。

8.财产清查结果的处理：

①核实清查结果，查明原因。

②调整账簿记录，实现账实相符。

③报请批准，并按批准结果进行相应的账务处理。

9.对于坏账损失的核算有（当确实无法收回应收账款时不通过“待处理财产损溢”）：

直接转销法（借：管理费用 贷：应收账款）

备抵法（借：管理费用 贷：坏账准备；
借：坏账准备 贷：应收账款）

十：会计核算程序

1.在会计核算方法体系中，填制和审核凭证、登记账簿、编制财务报告是三个主要环节。

2.主要会计核算程序：

①记账凭证会计核算程序

②科目汇总表会计核算程序

③汇总记账凭证会计核算程序

④多栏式日记账会计核算程序

3.会计核算程序的基本步骤：

①根据原始凭证或原始凭证汇总表填制记账凭证

②根据收款凭证和付款凭证，序时逐笔登记库存现金日记账和银行存款日记账。

③根据收、付、转记账凭证及其所附的原始凭证或原始凭证汇总表登记各种明细分类账。

④根据登记总账的依据登记总分类账。

⑤按照对账要求，定期将总分类账与日记账、明细分类账相核对。

⑥根据总分类账和有关明细分类账编制财务报表。

原始凭证—记账凭证—日记账—明细分类账—总分类账—核对各类账—编制财务报表

【篇五】决议重点总结的内容

决议内容公开记录

提议事项：

会议时间：
会议地点：

参会人员：

主持人：

记录人：

全文内容：

表决情况：应参会 人 ，实参加 人；

同意 人，不同意 人，弃权 人。

提议结果：