会计学基础知识

CONJUNCTIONWITHTHEBEGINNINGOFTHE95ANNIVERSARYACTIVITIES,FOCUSEDSCHEDULE1PARTYLECTUREENCOURAGESTHEPARTYBRANCHSECRETARYOFTHEPRACTICEOFPARTYMEMBERSGIVEAPARTYLECTUREPRODUCTIONLINEOFADVANCEDPARTYMEMBERSREPORTED,THEIROWNEXPERIENCES,ENHANCETHEATTRACTIONANDAPPEALOFPARTYLECTURE4ORGANIZATIONOFONLINECOMMUNICATIONFULLUSEOFTHEVARIOUSTYPESOFNETWORKMEDIA,TIMEPUSHESLEARNINGCONTENTBOOTPARTYCOMMUNISTNETWORKS,MOBILEPHONE,TV,MICROLEARNINGANDDISTANCEEDUCATIONPLATFORMSBOOTPARTY“MEMBERHOME“PARTICIPATIONINNETWORKEDLEARNING,INTERACTIONAND“THREELESSONS“,OFFLINESYNCHRONIZATIONOFENCOURAGINGPARTYMEMBERSTOCARRYOUTSTUDYANDEDUCATION,ENRICHINGTHECONTENTOFFORMS,EXPANDTHECOVERAGEOFEDUCATION5CARRYOUTTHERESPONSIBILITYEACHBRANCHTOEFFECTIVELYASSUMETHEMAINRESPONSIBILITYFORORGANIZATIONALLEARNING,TIMELYUNDERSTANDINGOFPARTYMEMBERSANDCADRESTOSTUDY,IDENTIFYANDRESOLVESYMPTOMSANDPROBLEMSPARTYCOMMITTEESHOULDDOAGOODJOBLEADERSHIPLEARNINGATTHESAMETIME,GUIDANCETOBRANCHBASEDONTHEDEVELOPMENTOFLEARNINGPROGRAMMES,ANDURGEDTHEIMPLEMENTATIONOF“THREELESSONS“SYSTEMANDIMPLEMENTINGLEARNINGREQUIREMENTSTOTAKEREPORTS,CUSTOMIZEDRESEARCH,PARTICIPATEINDISCUSSIONS,ATTENDMEETINGSOFTHEORGANIZATION,SUCHASSUPERVISION,ANDEFFECTIVETRANSMISSIONOFPRESSUREABOUTCONSOLIDATIONOFWEAKANDLAXPARTYBRANCHES,THROUGHTRUESTRONGTEAM,PROMOTETRANSFORMATIONIMPROVINGBRANCHTOISSUETHATSTANDSOUT,TOBEDEALTWITHFIRSTINPLACE,FURTHERSTUDYANDEDUCATION6PLAYTHELEADROLELEADERSHIP,LEADINGCADRESSHOULDSETANEXAMPLE,ANDTOLEADBYEXAMPLE,LAYERSOFDRIVENMODEL,LAYERUPONLAYER,FORMATIONOFTHESHOTS,THEOVERALLGENERALEFFECTOFLINKAGELEADINGCADRESSHOULDLEARNFIRSTANDBEINFRONT,ASKINGOTHERSTODOYOUFIRSTDOIT,ASKSOFOTHERSANDNOTTHEMSELVESDETERMINEDNOTTODO,WECANNOT“LAMPBLACK“,AND“FLASHLIGHTMANASHIMSELF“TOENFORCEARIGIDDOUBLEABOUTTHELIFEOFTHESYSTEM,LEADSTUDYDISCUSSION,LEADINTALKINGABOUTEXPERIENCES,GIVEAPARTYLECTURE,REPORT,LEADINGTOPARTICIPATEINORGANISATIONALLIFE,DEMOCRATICAPPRAISAL,LEADINDUTYOFDUEDILIGENCE,ACCORDINGTOPOSITIONS,CONTRIBUTETOROLEPLAYWITHLEARNING,PROMOTINGLEARNINGEDUCATIONSOLIDANDEFFECTIVE7GRASPTHEINTEGRATEDTOSTICKAROUNDTHECENTER,SERVINGTHEOVERALLSITUATION,THE“TWO“COMBININGEDUCATIONANDCOMPLETEDVARIOUSTASKS,ANDIMPLEMENTTHECOUNTY“THIRTEENFIVE“COMBINESPLANNING,ANDTHEXXCOMBINATIONOFSCIENTIFICDEVELOPMENTANDLEAPINGDEVELOPMENT,BOTHHANDS,TWO,AVOIDING“TWOPEELS“BYSTUDYINGEDUCATION,INSPIREPARTYMEMBERSANDCADRESUNDERTAKINGENTHUSIASM,INESTABLISHINGANDIMPLEMENTINGFIVEDEVELOPMENTPHILOSOPHY,SOLIDINDUSTRIALRESTRUCTURING,DEEPENINGREFORM,POVERTYALLEVIATIONCRUCIAL,IMPROVINGPEOPLESLIVELIHOODANDOTHERWORKINTHEFRONT,FOREXAMPLEPROMOTIONOFCADRESWORKHARD,AGGRESSIVE,PUSHDEVELOPMENTTOTESTTHEEFFECTIVENESSOFEDUCATIONALWORKTOWNSHIPTWOLEARNADOLEARNINGARRANGEMENTSSPECIFICPROGRAMMETHEPARTYTOTALBRANCHFORADVANCEFULLSTRICTLYRULEPARTY,ACCORDINGTOXXMUNICIPALONINCITYMEMBERSINTHECARRIEDOUT“LEARNCONSTITUTIONPARTYRULES,ANDLEARNSERIESSPEECH,DOQUALIFIEDMEMBERS“LEARNINGEDUCATIONIMPLEMENTATIONPROGRAMME,ANDXXMUNICIPALORGANIZATIONDEPARTMENTON“TWOLEARNADO“LEARNINGARRANGEMENTSOFSPECIFICPROGRAMME,ANDXXCITYLEARNINGEDUCATIONIMPLEMENTATIONPROGRAMMESPIRITANDTOWNPARTYIMPLEMENTATIONPROGRAMMEREQUIREMENTS,ACCORDINGTODISTINGUISHLEVEL,ANDHASTARGETEDSOLUTIONPROBLEMOFREQUIREMENTS,ENSURELEARNINGEDUCATIONMADEEFFECTIVENESS,PROMOTIONOFALLPARTYMEMBERSANDCONSCIOUSLYRESPECTTHEPARTYCONSTITUTION,ABIDEBYPARTYRULES,ARMEDWITHXISERIESOFIMPORTANTSPEECHBYGENERALSECRETARYHEAD,GUIDE,ANDPROMOTETHEWORK,BEQUALIFIEDPARTYMEMBERSANDLEARNINGARRANGEMENTSAREHEREBYMAKESTHEFOLLOWINGSPECIFICPROGRAMMESLEARNINGREQUIREMENTS,ONALLPARTYMEMBERSTOSTUDYTHEPARTYCONSTITUTIONANDPARTYRULESANDUNIFYTHEXISERIESOFIMPORTANTSPEECH,GENERALSECRETARY,SPEECHLEARNINGSERIESTODEEPENUNDERSTANDINGOFTHECONSTITUTIONPARTYRULES,CONSTITUTIONPARTYRULESINTHEDEEPINSIGHTSERIESADDRESSTHEBASICSPIRITANDPRACTICALREQUIREMENTS1,CONSTITUTIONPARTYRULESLEARNINGOFTHEPARTYCONSTITUTION,ADEEPUNDERSTANDINGOFTHEPARTYSNATURE,PURPOSE,GUIDINGPRINCIPLES,GOALS,ORGANIZATION,GOODSTYLE,GRASPCONDITIONS,RIGHTSANDOBLIGATIONSOFPARTYMEMBERS,BEARINGINMINDTHATOATH,CLEARQUALIFIEDPARTYMEMBERCRITERIAANDCONDITIONSLEARNINGTHECODEOFSELFDISCIPLINEOFTHECPC,THECPCSDISCIPLINARYREGULATIONS,THECHINESECOMMUNISTPARTYMEMBERRIGHTSORDINANCEANDSOON,MASTERINGSELFDISCIPLINESTANDARDSOF“FOURMUST“,THE“FOURUPHOLDINGS“,MASTERINGVARIOUSTYPESOFDISCIPLINARYOFFENCEANDPUNISHMENTPROVISIONS2,ANDLEARNINGSERIESSPEECHTOXIGENERALSECRETARYSERIESIMPORTANTSPEECHREADING2016VERSIONANDOUTPOVERTYWORKTODREAMINTOREALLYXICOMRADEINXXWORKDURINGADVOCATEPRACTICELINE“IMMEDIATELYONDO“DOCUMENTARYANDXIGENERALSECRETARYON“IMMEDIATELYONDO“IMPORTANTDISCUSSES,FORBASICTEXTBOOK,LEARNINGUNDERSTANDXIGENERALSECRETARYSERIESIMPORTANTSPEECHOFBASICSPIRIT,LEARNINGUNDERSTANDCENTRALRULINGACTINGPOLITICALNEWCONCEPTNEWTHOUGHTNEWSTRATEGYOFBASICCONTENT,LEARNINGUNDERSTANDXIGENERALSECRETARYONFUJIAN,ANDASERIESOFIMPORTANTINSTRUCTIONSOFTHEXXANDXXOFIMPORTANTIDEAS,INHERITINGANDCARRYINGFORWARDTHEGENERALSECRETARYDURINGTHEXXS“SIGEWAN“AND“WILLDOITRIGHTAWAY“ANDOTHERFINETRADITIONSANDWORKSTYLE,MASTERYANDIMPROVEMENTOFSELFCULTIVATION,FULFILLTHEPURPOSEIDEAS,MORALCHARACTER,CONSERVATIONRELATEDTOTHEBASICREQUIREMENTSGRASPTOMASTERTHEFOLLOWINGMAINASPECTS1WHICHISTHESPIRITOFTHEIDEALSANDBELIEFSOF“CALCIUM“,ESTABLISHACORRECTWORLDOUTLOOK,OUTLOOKONLIFEANDVALUES,2ISTHENATIONALDREAM,CHINESEDREAMTHEDREAMS,THEDREAMSOFTHEPEOPLEOFTHENATION,ISTHEDREAMOFTHECHINESENATIONINMODERNTIMESMOSTOFTHEGREATCOREESSENTIALSISTHENATIONALPROSPERITY,NATIONALREVITALIZATION,THEHAPPINESSOFTHEPEOPLE,3CHINACOLORSOCIALISTISACHIEVEDCHINESEGREATREVIVALOFWAY,ENHANCEDROADCONFIDENCE,ANDTHEORYCONFIDENCE,ANDSYSTEMCONFIDENCE4“FOURAFULL“STRATEGYLAYOUTISNEWOFHISTORYCONDITIONSXIAPARTYRULINGACTINGPOLITICALTOTALSTRATEGY,CONSCIOUSLYWITH“FOURAFULL“LEDTHEWORK5INSISTEDINNOVATION,ANDCOORDINATION,ANDGREEN,ANDOPEN,ANDSHAREDDEVELOPMENTISRELATIONSHIPCHINADEVELOPMENTGLOBALOFONEDEEPCHANGE,ACCORDINGTONEWDEVELOPMENTCONCEPTDOJOB6PRACTICELINESOCIALISTCOREVALUES,CARRYINGFORWARDSOCIALISTMORALITYANDTHETRADITIONALCHINESEVIRTUES,7COMPREHENSIVESTRICTLYADMINISTERINGTHEPARTYISAJOINTRESPONSIBILITYOFALLPARTYMEMBERS,EACHBRANCHMUSTBEIMPLEMENTEDAND会计学基础知识一、总论（一）会计的定义会计是经济管理的重要组成部分，是以货币为主要计量单位，借助一系列专门的方法，连续、系统、完整、综合地对企业、行政、事业等单位的经济活动进行核算和监督的一种经济管理活动。从会计的对象、职能和特点入手，可以更清晰理解会计的涵义1、会计以货币为主要计量单位。2、会计的主体是企业、事业、行政等单位，该主体决定了会计工作仅在该单位范围之内而不是之外。村集体经济组织会计的记帐主体是村集体经济组织本身。3、会计具有核算和监督两大基本职能。4、会计的对象是一个单位的经济活动，并且该活动能够用货币表现出来。5、会计对经济活动的核算具有连续性、系统性、完整性、综合性。6、会计是一种管理活动。微观上，是某单位管理的重要组成部分；宏观上，是国民经济管理的重要组成部分。（二）会计的职能和特点1、会计的两大基本职能核算和监督。会计的核算和监督两大职能是密切结合、相辅相成的。核算是监督的基础，只有核算反映的真实情况，监督才有可靠的资料；监督是核算的继续，只有做到严格的监督，才能为经济管理提供可靠的数据资料。核算各种经济活动，真实、准确、完整、及时。监督真实性、合法性、完整性。2、会计的特点1会计以货币为主要计量单位，也是现代会计的一个重要特征。（2）会计对经济活动的核算具有连续性、系统性、完整性、综合性。（三）会计的对象1、会计的对象是会计核算和监督的内容。宏观上会计对象是社会再生产过程中的资金运动；微观上会计对象是一个单位能够用货币表现的经济活动。2、会计要素是会计对象的具体化，是将会计对象具体内容按经济特征划分的基本项目。村集体经济组织的会计要素可划分为资产、负债、所有者权益、收入、费用和利润六大要素。CONJUNCTIONWITHTHEBEGINNINGOFTHE95ANNIVERSARYACTIVITIES,FOCUSEDSCHEDULE1PARTYLECTUREENCOURAGESTHEPARTYBRANCHSECRETARYOFTHEPRACTICEOFPARTYMEMBERSGIVEAPARTYLECTUREPRODUCTIONLINEOFADVANCEDPARTYMEMBERSREPORTED,THEIROWNEXPERIENCES,ENHANCETHEATTRACTIONANDAPPEALOFPARTYLECTURE4ORGANIZATIONOFONLINECOMMUNICATIONFULLUSEOFTHEVARIOUSTYPESOFNETWORKMEDIA,TIMEPUSHESLEARNINGCONTENTBOOTPARTYCOMMUNISTNETWORKS,MOBILEPHONE,TV,MICROLEARNINGANDDISTANCEEDUCATIONPLATFORMSBOOTPARTY“MEMBERHOME“PARTICIPATIONINNETWORKEDLEARNING,INTERACTIONAND“THREELESSONS“,OFFLINESYNCHRONIZATIONOFENCOURAGINGPARTYMEMBERSTOCARRYOUTSTUDYANDEDUCATION,ENRICHINGTHECONTENTOFFORMS,EXPANDTHECOVERAGEOFEDUCATION5CARRYOUTTHERESPONSIBILITYEACHBRANCHTOEFFECTIVELYASSUMETHEMAINRESPONSIBILITYFORORGANIZATIONALLEARNING,TIMELYUNDERSTANDINGOFPARTYMEMBERSANDCADRESTOSTUDY,IDENTIFYANDRESOLVESYMPTOMSANDPROBLEMSPARTYCOMMITTEESHOULDDOAGOODJOBLEADERSHIPLEARNINGATTHESAMETIME,GUIDANCETOBRANCHBASEDONTHEDEVELOPMENTOFLEARNINGPROGRAMMES,ANDURGEDTHEIMPLEMENTATIONOF“THREELESSONS“SYSTEMANDIMPLEMENTINGLEARNINGREQUIREMENTSTOTAKEREPORTS,CUSTOMIZEDRESEARCH,PARTICIPATEINDISCUSSIONS,ATTENDMEETINGSOFTHEORGANIZATION,SUCHASSUPERVISION,ANDEFFECTIVETRANSMISSIONOFPRESSUREABOUTCONSOLIDATIONOFWEAKANDLAXPARTYBRANCHES,THROUGHTRUESTRONGTEAM,PROMOTETRANSFORMATIONIMPROVINGBRANCHTOISSUETHATSTANDSOUT,TOBEDEALTWITHFIRSTINPLACE,FURTHERSTUDYANDEDUCATION6PLAYTHELEADROLELEADERSHIP,LEADINGCADRESSHOULDSETANEXAMPLE,ANDTOLEADBYEXAMPLE,LAYERSOFDRIVENMODEL,LAYERUPONLAYER,FORMATIONOFTHESHOTS,THEOVERALLGENERALEFFECTOFLINKAGELEADINGCADRESSHOULDLEARNFIRSTANDBEINFRONT,ASKINGOTHERSTODOYOUFIRSTDOIT,ASKSOFOTHERSANDNOTTHEMSELVESDETERMINEDNOTTODO,WECANNOT“LAMPBLACK“,AND“FLASHLIGHTMANASHIMSELF“TOENFORCEARIGIDDOUBLEABOUTTHELIFEOFTHESYSTEM,LEADSTUDYDISCUSSION,LEADINTALKINGABOUTEXPERIENCES,GIVEAPARTYLECTURE,REPORT,LEADINGTOPARTICIPATEINORGANISATIONALLIFE,DEMOCRATICAPPRAISAL,LEADINDUTYOFDUEDILIGENCE,ACCORDINGTOPOSITIONS,CONTRIBUTETOROLEPLAYWITHLEARNING,PROMOTINGLEARNINGEDUCATIONSOLIDANDEFFECTIVE7GRASPTHEINTEGRATEDTOSTICKAROUNDTHECENTER,SERVINGTHEOVERALLSITUATION,THE“TWO“COMBININGEDUCATIONANDCOMPLETEDVARIOUSTASKS,ANDIMPLEMENTTHECOUNTY“THIRTEENFIVE“COMBINESPLANNING,ANDTHEXXCOMBINATIONOFSCIENTIFICDEVELOPMENTANDLEAPINGDEVELOPMENT,BOTHHANDS,TWO,AVOIDING“TWOPEELS“BYSTUDYINGEDUCATION,INSPIREPARTYMEMBERSANDCADRESUNDERTAKINGENTHUSIASM,INESTABLISHINGANDIMPLEMENTINGFIVEDEVELOPMENTPHILOSOPHY,SOLIDINDUSTRIALRESTRUCTURING,DEEPENINGREFORM,POVERTYALLEVIATIONCRUCIAL,IMPROVINGPEOPLESLIVELIHOODANDOTHERWORKINTHEFRONT,FOREXAMPLEPROMOTIONOFCADRESWORKHARD,AGGRESSIVE,PUSHDEVELOPMENTTOTESTTHEEFFECTIVENESSOFEDUCATIONALWORKTOWNSHIPTWOLEARNADOLEARNINGARRANGEMENTSSPECIFICPROGRAMMETHEPARTYTOTALBRANCHFORADVANCEFULLSTRICTLYRULEPARTY,ACCORDINGTOXXMUNICIPALONINCITYMEMBERSINTHECARRIEDOUT“LEARNCONSTITUTIONPARTYRULES,ANDLEARNSERIESSPEECH,DOQUALIFIEDMEMBERS“LEARNINGEDUCATIONIMPLEMENTATIONPROGRAMME,ANDXXMUNICIPALORGANIZATIONDEPARTMENTON“TWOLEARNADO“LEARNINGARRANGEMENTSOFSPECIFICPROGRAMME,ANDXXCITYLEARNINGEDUCATIONIMPLEMENTATIONPROGRAMMESPIRITANDTOWNPARTYIMPLEMENTATIONPROGRAMMEREQUIREMENTS,ACCORDINGTODISTINGUISHLEVEL,ANDHASTARGETEDSOLUTIONPROBLEMOFREQUIREMENTS,ENSURELEARNINGEDUCATIONMADEEFFECTIVENESS,PROMOTIONOFALLPARTYMEMBERSANDCONSCIOUSLYRESPECTTHEPARTYCONSTITUTION,ABIDEBYPARTYRULES,ARMEDWITHXISERIESOFIMPORTANTSPEECHBYGENERALSECRETARYHEAD,GUIDE,ANDPROMOTETHEWORK,BEQUALIFIEDPARTYMEMBERSANDLEARNINGARRANGEMENTSAREHEREBYMAKESTHEFOLLOWINGSPECIFICPROGRAMMESLEARNINGREQUIREMENTS,ONALLPARTYMEMBERSTOSTUDYTHEPARTYCONSTITUTIONANDPARTYRULESANDUNIFYTHEXISERIESOFIMPORTANTSPEECH,GENERALSECRETARY,SPEECHLEARNINGSERIESTODEEPENUNDERSTANDINGOFTHECONSTITUTIONPARTYRULES,CONSTITUTIONPARTYRULESINTHEDEEPINSIGHTSERIESADDRESSTHEBASICSPIRITANDPRACTICALREQUIREMENTS1,CONSTITUTIONPARTYRULESLEARNINGOFTHEPARTYCONSTITUTION,ADEEPUNDERSTANDINGOFTHEPARTYSNATURE,PURPOSE,GUIDINGPRINCIPLES,GOALS,ORGANIZATION,GOODSTYLE,GRASPCONDITIONS,RIGHTSANDOBLIGATIONSOFPARTYMEMBERS,BEARINGINMINDTHATOATH,CLEARQUALIFIEDPARTYMEMBERCRITERIAANDCONDITIONSLEARNINGTHECODEOFSELFDISCIPLINEOFTHECPC,THECPCSDISCIPLINARYREGULATIONS,THECHINESECOMMUNISTPARTYMEMBERRIGHTSORDINANCEANDSOON,MASTERINGSELFDISCIPLINESTANDARDSOF“FOURMUST“,THE“FOURUPHOLDINGS“,MASTERINGVARIOUSTYPESOFDISCIPLINARYOFFENCEANDPUNISHMENTPROVISIONS2,ANDLEARNINGSERIESSPEECHTOXIGENERALSECRETARYSERIESIMPORTANTSPEECHREADING2016VERSIONANDOUTPOVERTYWORKTODREAMINTOREALLYXICOMRADEINXXWORKDURINGADVOCATEPRACTICELINE“IMMEDIATELYONDO“DOCUMENTARYANDXIGENERALSECRETARYON“IMMEDIATELYONDO“IMPORTANTDISCUSSES,FORBASICTEXTBOOK,LEARNINGUNDERSTANDXIGENERALSECRETARYSERIESIMPORTANTSPEECHOFBASICSPIRIT,LEARNINGUNDERSTANDCENTRALRULINGACTINGPOLITICALNEWCONCEPTNEWTHOUGHTNEWSTRATEGYOFBASICCONTENT,LEARNINGUNDERSTANDXIGENERALSECRETARYONFUJIAN,ANDASERIESOFIMPORTANTINSTRUCTIONSOFTHEXXANDXXOFIMPORTANTIDEAS,INHERITINGANDCARRYINGFORWARDTHEGENERALSECRETARYDURINGTHEXXS“SIGEWAN“AND“WILLDOITRIGHTAWAY“ANDOTHERFINETRADITIONSANDWORKSTYLE,MASTERYANDIMPROVEMENTOFSELFCULTIVATION,FULFILLTHEPURPOSEIDEAS,MORALCHARACTER,CONSERVATIONRELATEDTOTHEBASICREQUIREMENTSGRASPTOMASTERTHEFOLLOWINGMAINASPECTS1WHICHISTHESPIRITOFTHEIDEALSANDBELIEFSOF“CALCIUM“,ESTABLISHACORRECTWORLDOUTLOOK,OUTLOOKONLIFEANDVALUES,2ISTHENATIONALDREAM,CHINESEDREAMTHEDREAMS,THEDREAMSOFTHEPEOPLEOFTHENATION,ISTHEDREAMOFTHECHINESENATIONINMODERNTIMESMOSTOFTHEGREATCOREESSENTIALSISTHENATIONALPROSPERITY,NATIONALREVITALIZATION,THEHAPPINESSOFTHEPEOPLE,3CHINACOLORSOCIALISTISACHIEVEDCHINESEGREATREVIVALOFWAY,ENHANCEDROADCONFIDENCE,ANDTHEORYCONFIDENCE,ANDSYSTEMCONFIDENCE4“FOURAFULL“STRATEGYLAYOUTISNEWOFHISTORYCONDITIONSXIAPARTYRULINGACTINGPOLITICALTOTALSTRATEGY,CONSCIOUSLYWITH“FOURAFULL“LEDTHEWORK5INSISTEDINNOVATION,ANDCOORDINATION,ANDGREEN,ANDOPEN,ANDSHAREDDEVELOPMENTISRELATIONSHIPCHINADEVELOPMENTGLOBALOFONEDEEPCHANGE,ACCORDINGTONEWDEVELOPMENTCONCEPTDOJOB6PRACTICELINESOCIALISTCOREVALUES,CARRYINGFORWARDSOCIALISTMORALITYANDTHETRADITIONALCHINESEVIRTUES,7COMPREHENSIVESTRICTLYADMINISTERINGTHEPARTYISAJOINTRESPONSIBILITYOFALLPARTYMEMBERS,EACHBRANCHMUSTBEIMPLEMENTEDAND资产、负债、所有者权益是财务状况的静态表现，也是资产负债表的构成要素，体现的是基本产权关系。收入、费用、利润是经营成果的动态反映，也是收益分配表的构成要素，反映一定期间的经营成果。资产资产是指村集体经济组织拥有或控制的，能以货币计量的经济资源，是从事经济活动的物质基础。村集体经济组织的资产按照流动性质可分为流动资产、农业资产、长期投资和固定资产。（1）流动资产指可以在一年或超过一年的一个营业周期内变现或耗用的资产。一般包括现金、银行存款、短期投资、应收款项、存货等。（2）农业资产包括幼畜及育肥畜、产畜及役畜、经济林木和非经济林木等。（3）长期投资是指村集体经济组织不准备在一年内变现的有价证券等投资。（4）固定资产是指村集体经济组织使用年限在一年以上，单位价值在500元以上的房屋、建筑物、机器、设备、工具、器具和农业基本建设设施等劳动资料。附有的村还有无形资产，是村集体经济组织拥有的而又没有实物形态的资产，包括专利权、非专利技术、商标权、著作权、商誉等。负债负债是指村集体经济组织承担的债务，是需要在未来以交付资产或提供劳务等方式进行清偿的经济责任。负责按其偿还期限的长短，可以分为流动负债和长期负债。（1）流动负债是偿还期在一年以内（含一年）的债务，包括短期借款、应付款项、应付工资、应付福利费等。（2）长期负债是偿还期超过一年（不含一年）的债务，包括长期借款及应付款，一事一议资金等。所有者权益所有者权益是指村集体经济组织对其净资产的所有权（净资产是全部资产减去负债后的余额）。包括资本、公积公益金、未分配收益等。（1）资本是投资者实际投入村集体经济组织的各种财产物资。（2）公积公益金是村集体经济组织从收益中提取的和其他来源取得的用于扩大再生产及集体公益事业的专用基金。公积公益金的来源村集体经济组织从收益中提取；投资者实际缴付的出资额与其投入资本的差额；接受捐赠的财产；资产评估确认价值或者合同、协议约定价值与原帐面价值的差额；征用土地补偿及拍卖荒山、荒地、荒水、荒滩等使用权款项；一事一议筹资筹劳转入等。（3）未分配收益是指村集体经济组织留于以后年度分配的收益。资产、负债、所有者权益的关系资产的来源（提供者）有两类债权人和投资者。（1）债权人对村集体经济组织通过举债形成的资产拥有索偿权，这种索偿权称为债权人权益。（2）投资者对投资所形成的资产拥有索偿权，这部分索偿权称为所有者权益。CONJUNCTIONWITHTHEBEGINNINGOFTHE95ANNIVERSARYACTIVITIES,FOCUSEDSCHEDULE1PARTYLECTUREENCOURAGESTHEPARTYBRANCHSECRETARYOFTHEPRACTICEOFPARTYMEMBERSGIVEAPARTYLECTUREPRODUCTIONLINEOFADVANCEDPARTYMEMBERSREPORTED,THEIROWNEXPERIENCES,ENHANCETHEATTRACTIONANDAPPEALOFPARTYLECTURE4ORGANIZATIONOFONLINECOMMUNICATIONFULLUSEOFTHEVARIOUSTYPESOFNETWORKMEDIA,TIMEPUSHESLEARNINGCONTENTBOOTPARTYCOMMUNISTNETWORKS,MOBILEPHONE,TV,MICROLEARNINGANDDISTANCEEDUCATIONPLATFORMSBOOTPARTY“MEMBERHOME“PARTICIPATIONINNETWORKEDLEARNING,INTERACTIONAND“THREELESSONS“,OFFLINESYNCHRONIZATIONOFENCOURAGINGPARTYMEMBERSTOCARRYOUTSTUDYANDEDUCATION,ENRICHINGTHECONTENTOFFORMS,EXPANDTHECOVERAGEOFEDUCATION5CARRYOUTTHERESPONSIBILITYEACHBRANCHTOEFFECTIVELYASSUMETHEMAINRESPONSIBILITYFORORGANIZATIONALLEARNING,TIMELYUNDERSTANDINGOFPARTYMEMBERSANDCADRESTOSTUDY,IDENTIFYANDRESOLVESYMPTOMSANDPROBLEMSPARTYCOMMITTEESHOULDDOAGOODJOBLEADERSHIPLEARNINGATTHESAMETIME,GUIDANCETOBRANCHBASEDONTHEDEVELOPMENTOFLEARNINGPROGRAMMES,ANDURGEDTHEIMPLEMENTATIONOF“THREELESSONS“SYSTEMANDIMPLEMENTINGLEARNINGREQUIREMENTSTOTAKEREPORTS,CUSTOMIZEDRESEARCH,PARTICIPATEINDISCUSSIONS,ATTENDMEETINGSOFTHEORGANIZATION,SUCHASSUPERVISION,ANDEFFECTIVETRANSMISSIONOFPRESSUREABOUTCONSOLIDATIONOFWEAKANDLAXPARTYBRANCHES,THROUGHTRUESTRONGTEAM,PROMOTETRANSFORMATIONIMPROVINGBRANCHTOISSUETHATSTANDSOUT,TOBEDEALTWITHFIRSTINPLACE,FURTHERSTUDYANDEDUCATION6PLAYTHELEADROLELEADERSHIP,LEADINGCADRESSHOULDSETANEXAMPLE,ANDTOLEADBYEXAMPLE,LAYERSOFDRIVENMODEL,LAYERUPONLAYER,FORMATIONOFTHESHOTS,THEOVERALLGENERALEFFECTOFLINKAGELEADINGCADRESSHOULDLEARNFIRSTANDBEINFRONT,ASKINGOTHERSTODOYOUFIRSTDOIT,ASKSOFOTHERSANDNOTTHEMSELVESDETERMINEDNOTTODO,WECANNOT“LAMPBLACK“,AND“FLASHLIGHTMANASHIMSELF“TOENFORCEARIGIDDOUBLEABOUTTHELIFEOFTHESYSTEM,LEADSTUDYDISCUSSION,LEADINTALKINGABOUTEXPERIENCES,GIVEAPARTYLECTURE,REPORT,LEADINGTOPARTICIPATEINORGANISATIONALLIFE,DEMOCRATICAPPRAISAL,LEADINDUTYOFDUEDILIGENCE,ACCORDINGTOPOSITIONS,CONTRIBUTETOROLEPLAYWITHLEARNING,PROMOTINGLEARNINGEDUCATIONSOLIDANDEFFECTIVE7GRASPTHEINTEGRATEDTOSTICKAROUNDTHECENTER,SERVINGTHEOVERALLSITUATION,THE“TWO“COMBININGEDUCATIONANDCOMPLETEDVARIOUSTASKS,ANDIMPLEMENTTHECOUNTY“THIRTEENFIVE“COMBINESPLANNING,ANDTHEXXCOMBINATIONOFSCIENTIFICDEVELOPMENTANDLEAPINGDEVELOPMENT,BOTHHANDS,TWO,AVOIDING“TWOPEELS“BYSTUDYINGEDUCATION,INSPIREPARTYMEMBERSANDCADRESUNDERTAKINGENTHUSIASM,INESTABLISHINGANDIMPLEMENTINGFIVEDEVELOPMENTPHILOSOPHY,SOLIDINDUSTRIALRESTRUCTURING,DEEPENINGREFORM,POVERTYALLEVIATIONCRUCIAL,IMPROVINGPEOPLESLIVELIHOODANDOTHERWORKINTHEFRONT,FOREXAMPLEPROMOTIONOFCADRESWORKHARD,AGGRESSIVE,PUSHDEVELOPMENTTOTESTTHEEFFECTIVENESSOFEDUCATIONALWORKTOWNSHIPTWOLEARNADOLEARNINGARRANGEMENTSSPECIFICPROGRAMMETHEPARTYTOTALBRANCHFORADVANCEFULLSTRICTLYRULEPARTY,ACCORDINGTOXXMUNICIPALONINCITYMEMBERSINTHECARRIEDOUT“LEARNCONSTITUTIONPARTYRULES,ANDLEARNSERIESSPEECH,DOQUALIFIEDMEMBERS“LEARNINGEDUCATIONIMPLEMENTATIONPROGRAMME,ANDXXMUNICIPALORGANIZATIONDEPARTMENTON“TWOLEARNADO“LEARNINGARRANGEMENTSOFSPECIFICPROGRAMME,ANDXXCITYLEARNINGEDUCATIONIMPLEMENTATIONPROGRAMMESPIRITANDTOWNPARTYIMPLEMENTATIONPROGRAMMEREQUIREMENTS,ACCORDINGTODISTINGUISHLEVEL,ANDHASTARGETEDSOLUTIONPROBLEMOFREQUIREMENTS,ENSURELEARNINGEDUCATIONMADEEFFECTIVENESS,PROMOTIONOFALLPARTYMEMBERSANDCONSCIOUSLYRESPECTTHEPARTYCONSTITUTION,ABIDEBYPARTYRULES,ARMEDWITHXISERIESOFIMPORTANTSPEECHBYGENERALSECRETARYHEAD,GUIDE,ANDPROMOTETHEWORK,BEQUALIFIEDPARTYMEMBERSANDLEARNINGARRANGEMENTSAREHEREBYMAKESTHEFOLLOWINGSPECIFICPROGRAMMESLEARNINGREQUIREMENTS,ONALLPARTYMEMBERSTOSTUDYTHEPARTYCONSTITUTIONANDPARTYRULESANDUNIFYTHEXISERIESOFIMPORTANTSPEECH,GENERALSECRETARY,SPEECHLEARNINGSERIESTODEEPENUNDERSTANDINGOFTHECONSTITUTIONPARTYRULES,CONSTITUTIONPARTYRULESINTHEDEEPINSIGHTSERIESADDRESSTHEBASICSPIRITANDPRACTICALREQUIREMENTS1,CONSTITUTIONPARTYRULESLEARNINGOFTHEPARTYCONSTITUTION,ADEEPUNDERSTANDINGOFTHEPARTYSNATURE,PURPOSE,GUIDINGPRINCIPLES,GOALS,ORGANIZATION,GOODSTYLE,GRASPCONDITIONS,RIGHTSANDOBLIGATIONSOFPARTYMEMBERS,BEARINGINMINDTHATOATH,CLEARQUALIFIEDPARTYMEMBERCRITERIAANDCONDITIONSLEARNINGTHECODEOFSELFDISCIPLINEOFTHECPC,THECPCSDISCIPLINARYREGULATIONS,THECHINESECOMMUNISTPARTYMEMBERRIGHTSORDINANCEANDSOON,MASTERINGSELFDISCIPLINESTANDARDSOF“FOURMUST“,THE“FOURUPHOLDINGS“,MASTERINGVARIOUSTYPESOFDISCIPLINARYOFFENCEANDPUNISHMENTP