普通高等学校对口招收中等职业学校应届毕业生，是拓宽中等职业学校毕业生继续学习的重要渠道，是构建现代职业教育体系、促进中等职业教育科学发展的重要举措。本书为2024年河南省中等职业学校对口升学考试复习指导丛书之一，主要内容为基础会计、财政与金融基础知识及其相关试题，同时还整理了两套河南省中等职业学校毕业生对口升学考试财经类专业课综合训练题。本书可作为参加财经类专业对口升学考试的学生的复习参考资料。这套丛书适用于参加中等职业学校对口升学考试的学生和辅导教师。

河南省教育科学规划与评估院，主要承担河南省职业教育研究教研任务，组织全省老师进行教育教学研讨活动。河南省职业技术教育教学研究室主要承担河南省职业教育研究教研任务，组织全省老师进行教育教学研讨活动。

第一部分 基础会计
第一章 总论·························································································.1
第二章 会计原理入门·············································································.8
第三章 会计科目与账户·········································································.21
第四章 复式记账··················································································.26
第五章 工业企业主要经济业务核算··························································.37
第六章 会计凭证··················································································.61
第七章 会计账簿··················································································.75
第八章 财产清查··················································································.92
第九章 财务报表················································································.104
第十章 账务处理程序··········································································.118
第二部分 财政与金融基础知识
项目一 财政导论················································································.125
项目二 财政支出················································································.131
项目三 财政收入················································································.139
项目四 政府预算················································································.149
项目五 金融概述················································································.156
项目六 信用与利息·············································································.163
项目七 金融机构················································································.170
项目八 金融市场················································································.182
项目九 财政政策与货币政策·································································.191
第三部分 综合练习
综合练习卷一······················································································.200
综合练习卷二······················································································.206