企業(yè)財(cái)務(wù)會(huì)計(jì)概述

中級(jí)財(cái)務(wù)會(huì)計(jì)1.總論

2.具體項(xiàng)目核算

3.會(huì)計(jì)報(bào)告貨幣資金應(yīng)收預(yù)付存貨投資固定資產(chǎn)……第一章總論第一節(jié)財(cái)務(wù)會(huì)計(jì)的定義和特征第二節(jié)會(huì)計(jì)核算原則第三節(jié)會(huì)計(jì)要素和核算要求第一節(jié)財(cái)務(wù)會(huì)計(jì)的定義和特征一、定義：主要是為企業(yè)外部信息使用者定期提供財(cái)務(wù)信息而進(jìn)行的會(huì)計(jì)，又稱對(duì)外報(bào)告會(huì)計(jì)。二、職能：三、特征：財(cái)希務(wù)憑會(huì)擺計(jì)賽的船職箏能通它過(guò)歷一訂定恐的賊程酷序叼和購(gòu)方凱法教，將并企哭業(yè)君生夫產(chǎn)架經(jīng)完?duì)I顯過(guò)始程宗中摧大脊量纏的尚、寬日標(biāo)常搜的恥業(yè)岸務(wù)有數(shù)原據(jù)引，經(jīng)籠過(guò)倡記押錄某、迅分稱類康和宜匯慰總梳，套定殲期搜編尚制樹(shù)通廚用久財(cái)幟務(wù)國(guó)報(bào)羊表聽(tīng)，向反企海業(yè)嬌外速部蘆信忌息智使趟用螞者提輕供勾有口關(guān)接整軍個(gè)繞企椒業(yè)度的雄財(cái)臣務(wù)度狀菊況猴、份經(jīng)尤營(yíng)代成深果燃和涼現(xiàn)清金嘉流贏量漁信籠息暫的章會(huì)蹈計(jì)鳥(niǎo)。財(cái)諸務(wù)蔥會(huì)連計(jì)石的牲特感征f揭o增r攜w孫h紙o叛m春：主農(nóng)要省為滋外降部案使?jié)h用懷者W味h私a帽t威：著而重歡提幼供籃財(cái)豪務(wù)美信訪息H寺o廁w讓t回o肥：遵班循公問(wèn)認(rèn)茄會(huì)左計(jì)挽原跟則主火要豬采顏取國(guó)通少用察財(cái)燈務(wù)名報(bào)簽表冶形桌式公鹿認(rèn)饑會(huì)些計(jì)丹原允則公汗認(rèn)社會(huì)忘計(jì)捷原匹則資：指堅(jiān)在通特甚定軋時(shí)洲期杏對(duì)津經(jīng)叢濟(jì)百業(yè)驅(qū)務(wù)夢(mèng)和易會(huì)咽計(jì)棕事跪項(xiàng)向進(jìn)筆行痰確亮認(rèn)緞、花計(jì)替量拿、盈賬舅務(wù)獅處略理份，國(guó)以沃及幻玉提命供轉(zhuǎn)財(cái)闖務(wù)洞信星息費(fèi)種嘆類煩、擊報(bào)淹表辱格糧式枝等貼方鼓面巖的嬌一專致爬意癥見(jiàn)甲。所根有圓利逮益街集遷團(tuán)路立委場(chǎng)保截證旋會(huì)椒計(jì)牌信巡壽息源的守可四靠摸性疫和扯可宮比豈性各銳國(guó)胃代壇表午文劣獻(xiàn)喂：美創(chuàng)國(guó)艘：添公縱認(rèn)刑會(huì)簡(jiǎn)計(jì)蜂原斷則犧（菠財(cái)?shù)聞?wù)命會(huì)擊計(jì)鐮準(zhǔn)帖則滲公遣告爐）英補(bǔ)國(guó)濁：司標(biāo)番準(zhǔn)危會(huì)搞計(jì)醒慣細(xì)例趁公富告中談國(guó)洞：企盛業(yè)鎖會(huì)厚計(jì)窩準(zhǔn)趣則我釣國(guó)灶企畢業(yè)選會(huì)咱計(jì)沫準(zhǔn)戒則蘋(píng)基踢本認(rèn)內(nèi)鬼容基羽本槳準(zhǔn)禍則偽：會(huì)重計(jì)虹假劍設(shè)會(huì)怎計(jì)薄一秤般雜原紹則會(huì)弓計(jì)豆六夏要床素財(cái)淺務(wù)須報(bào)唯告附引則具阻體解準(zhǔn)且則第便二徒節(jié)山會(huì)黨計(jì)令核趣算陷原憂則一脆、會(huì)鉗計(jì)鴉核融算化的陳基墾本約假膨設(shè)二坦、會(huì)攤計(jì)錦記斤錄佳原近則三騎、會(huì)桿計(jì)錦核緣瑞算畝一川般完原欄則一址、識(shí)會(huì)庫(kù)計(jì)蘋(píng)核男算石的翻基福本勞假定設(shè)會(huì)轟計(jì)醬主屠體持獵續(xù)鎮(zhèn)經(jīng)扯營(yíng)會(huì)染計(jì)屑分捷期貨體幣源計(jì)齊量會(huì)千計(jì)躁主紹體定們義詠：叨P術(shù)a竹g各e絨4會(huì)序計(jì)玩核芹算潤(rùn)應(yīng)襪當(dāng)掏以澤企援業(yè)網(wǎng)發(fā)排生船的穩(wěn)各課項(xiàng)雅經(jīng)挖濟(jì)剩業(yè)堡務(wù)網(wǎng)為四對(duì)且象地，淹記巨錄贊和罪反誤映企吹業(yè)握本吉身的扣各趟項(xiàng)撐生圣產(chǎn)館經(jīng)輛營(yíng)析活盤動(dòng)構(gòu)。應(yīng)秘用貌：會(huì)李計(jì)腎主舊體縱可姨能援大庭于兔也赤可蔥能她小秒于恩法膛律制主蓄體遠(yuǎn)（眉合郊并煉會(huì)點(diǎn)計(jì)陳報(bào)第表壁以館及林內(nèi)汗部終核翻算迎單豆位伯）局箭限擴(kuò)性介：現(xiàn)抵代護(hù)企修業(yè)吊形詳式譯的耽發(fā)鋪展姥，兼尤趨其拳是樣互樣聯(lián)損網(wǎng)隙虛君擬金企刻業(yè)壤的越存飲在哲，薄使悉會(huì)毯計(jì)迅主挖體列假恰設(shè)撐受蒙到公沖起擊煌。持債續(xù)他經(jīng)曾營(yíng)定鋼義爆：茂P緣瑞a售g巧e普5會(huì)駛計(jì)淋核芽算襯應(yīng)艦當(dāng)影以策企婆業(yè)危持每續(xù)古、到正辛常瞞的果生肅產(chǎn)啊經(jīng)接營(yíng)灣活貼動(dòng)孫為抓前熊提與。應(yīng)慰用究：固但定跌資壟產(chǎn)很、井待的攤幸預(yù)惕提伐費(fèi)五用燃等漏賬恭戶遣的盈核溝算舞。清腔算傻狀歉況累下吹不擱適夢(mèng)用飽持怕續(xù)悔經(jīng)饒營(yíng)社假怎設(shè)姨。局宴限出性懲：虛宋擬液企帥業(yè)宰的恒存靠在弦，任使場(chǎng)持蠢續(xù)媽經(jīng)示營(yíng)雕假贏設(shè)逐受雅到個(gè)質(zhì)笑疑檢。會(huì)果計(jì)磚分氏期定敞義懼：賭P員a墳g岡e歡5會(huì)鎮(zhèn)計(jì)階核限算基應(yīng)配當(dāng)刮劃郊分賓會(huì)株計(jì)爐期掌間終，偏分限期暴結(jié)呢算嫌賬頑目匠和鋸編胖制染會(huì)桶計(jì)杠報(bào)洞表梅。踏（誦公刃歷謠日鳥(niǎo)期兼，臨年神度紋、波半稈年刊度折、置季舒度侄、傾月詞度饒）應(yīng)餐用象：它啞是挽權(quán)妖責(zé)木發(fā)稻生細(xì)制脈和務(wù)收雖付狠實(shí)灰現(xiàn)洞制謙的瓜區(qū)攏分想前欺提度。局稅限萍性京：信艷息痕技圖術(shù)浩的槳發(fā)狀展盯，睡使扎實(shí)眨時(shí)掘報(bào)再告硬成死為值可寒能亡，豎使欲分組期切的益必?cái)z要循性樸大退打寒折屢扣鎮(zhèn)。貨哄幣輔計(jì)毒量定救義絞：翠P確a迷g弱e吊6會(huì)飯計(jì)障核袋算收以存人虎民辭幣生為片記憤賬恢本渡位影幣噴。應(yīng)袋用強(qiáng)：業(yè)禮務(wù)宮收廁支琴以藏外偏幣制為針主端的擦企辜業(yè)謠，咸可合以快選那定練某哨種企外婆幣懶為昆記躍賬閃本芹位來(lái)幣聰。痰但感報(bào)黨表英應(yīng)遠(yuǎn)當(dāng)芬折涂算工為且人關(guān)民寸幣襖反磚映揪。境茅外烏企嗚業(yè)呀向慢國(guó)面內(nèi)喇有著關(guān)改部殃門治編適報(bào)只會(huì)因計(jì)故報(bào)餅表惱時(shí)期，獅應(yīng)朱當(dāng)泰折榴算顯成因人免民喇幣甲反趨映俊。采嘴用傷某鹿些囑非拼貨蓬幣梯指黨標(biāo)捏作晚為祝補(bǔ)腥充誦。貨蓮幣極計(jì)闊量局岡限監(jiān)性錢：貨逼幣赴計(jì)釘量伐假址設(shè)府以問(wèn)幣贏值瘡穩(wěn)棍定恥為葵前摩提寬。做如舉果局幣段值生不疫穩(wěn)玩定治，翅會(huì)探計(jì)淺信蔑息骨的城質(zhì)桶量泡就案會(huì)拋受搶到鎮(zhèn)極墊大魚(yú)影巷響非。二世、莖會(huì)末計(jì)熄記川錄炮原區(qū)則會(huì)吼計(jì)皺記纖賬葬采扁用借窩貸泳記杠賬各法。會(huì)列計(jì)或記旅錄概的嬌文瘋字詢應(yīng)蚊當(dāng)運(yùn)使倦用導(dǎo)中悲文溜，眉少細(xì)數(shù)膜民膝族桃自賽治牙地夾區(qū)返可圈以這同心時(shí)霞使或用自少禮數(shù)婚民筍族棒文徑字諒，奸外猴商的投邀資鼓企嶄業(yè)窯和急外躬國(guó)榴企價(jià)業(yè)昆也躲可潤(rùn)以鍛同佳時(shí)致使麥用廊某碰種童外輸國(guó)拿文圖字銳。借拾貸聾記散賬鉆法點(diǎn)的錘復(fù)例習(xí)記斑賬書(shū)規(guī)答則貝：有角借廚必日有賠貸答，緊借緒貸增必愚相轉(zhuǎn)等比。賬恭戶珠的辮借銜貸慶含寧義嚼：借的：資肯產(chǎn)鑼、種費(fèi)車用河增畢加負(fù)蛋債兄、錫所悠有夏者借權(quán)催益今、窗收滲入弊、敲利該潤(rùn)辟減始少貸思：負(fù)統(tǒng)債忽、柴所現(xiàn)有綿者蝦權(quán)柿益瞞、江收作入翼利岡潤(rùn)殼增伴加資謊產(chǎn)膏、技費(fèi)辮用貴減備少三鉛、冠會(huì)省計(jì)狹核柿算妨一皂般尖原咱則會(huì)供計(jì)震確倦認(rèn)王原弱則合：權(quán)乳責(zé)軌發(fā)圈生貿(mào)制駁原假則撈配瀉比應(yīng)原悟則脹原找則劃階分熄收靈益劣性盒支筋出還與蛙資貓本幻玉性極支憶出造原店則會(huì)丙計(jì)續(xù)計(jì)濁量茄原識(shí)則捎：歷程史遞成撤本篩原忌則會(huì)棵計(jì)曲信虹息默質(zhì)橫量傷特引征品：客連觀約性水原躲則可駕比依性罩原誕則惑一改致蘇性裁原罩則及倒時(shí)美性匯原叮則錘明難晰訪性茫原粱則鋪相幼關(guān)大性悔原綢則會(huì)階計(jì)與修圍訂多性住慣火例抓原冒則累：重鑄要濁性威原截則標(biāo)謹(jǐn)無(wú)慎蛾性定原層則囑實(shí)高質(zhì)見(jiàn)重驚于雜形死式藝原益則會(huì)基計(jì)棉確爪認(rèn)例原叢則權(quán)虧責(zé)芬發(fā)講生紅制宴原寇則會(huì)化計(jì)桑核垃算棚應(yīng)霧當(dāng)塘以著權(quán)圖責(zé)憂發(fā)飯生賀制統(tǒng)為昨基敲礎(chǔ)但。配很比陽(yáng)原穴則壓原和則帶：收患入玩與墾其慣相哈關(guān)添的侮成屯本維、所費(fèi)說(shuō)用乏應(yīng)胖當(dāng)勝相統(tǒng)互良配駐比密。劃市分賄收左益究性披支劈燕出公與侄資型本截性偶支擠出須原典則冠：會(huì)給計(jì)清核儉算翅應(yīng)漁當(dāng)辯合辯理娘劃滋分合收虧益姐性仍支暑出宅與暗資嘉本兵性庸支歪出問(wèn)。烈凡恥支講出拒的蒙效跟益保僅葬與桿本蹈會(huì)劈燕計(jì)阿年某度懶相逮關(guān)伶的員，井應(yīng)章當(dāng)舟作曠為莊收坡益蘭性職支古出側(cè)，探凡植支揪出貴的望效粒益象與糊幾舟個(gè)縱會(huì)爬計(jì)辭年汁度哪相數(shù)關(guān)鐵的充，牙應(yīng)場(chǎng)當(dāng)轎作稀為終資筍本朗性勵(lì)支蠢出識(shí)。會(huì)追計(jì)環(huán)計(jì)邁量的原港則歷凈史忍成挪本撐原枝則各暴項(xiàng)售財(cái)闖產(chǎn)此物撥資升應(yīng)頁(yè)當(dāng)母按悶取腳得緒時(shí)齡的叛實(shí)矛際角成腫本腰計(jì)偵價(jià)俯。申物潛價(jià)怒變澇動(dòng)練時(shí)告，蠶除洞國(guó)號(hào)家丹另?xiàng)U有尺規(guī)島定齊者砌外蜜，六不是得雕調(diào)淘整頸其役賬講面后價(jià)抖值捉。局扯限擴(kuò)：奴歷晝史叫成慮本叔未秋必盞能區(qū)夠遺反同映增企廊業(yè)攀真丸實(shí)疼財(cái)廉務(wù)蠅狀賊況效，隨如囑：濃短朋期五投扒資偵，腦固殲定陣資奧產(chǎn)資等圓等恩。會(huì)困計(jì)獅信負(fù)息絹質(zhì)立量解特使征客吧觀章性高原雜則會(huì)泛計(jì)謊核模算費(fèi)應(yīng)鳴當(dāng)層以續(xù)實(shí)玻際威發(fā)取生園的味經(jīng)懶濟(jì)裙業(yè)友務(wù)仆為注依鴿據(jù)額，密如逢實(shí)頌反兄映敵財(cái)臥務(wù)波狀拍況忌和純經(jīng)冤營(yíng)爪成描果資。真足實(shí)吼性準(zhǔn)腦確鏈性可既檢床驗(yàn)便性會(huì)漢計(jì)聞信跨息萄質(zhì)驅(qū)量風(fēng)特槳征可機(jī)比秒性祥原垃則會(huì)除計(jì)兔核建算尼應(yīng)貌當(dāng)慌按藥照披規(guī)美定滿的柄會(huì)程計(jì)脫處辛理泳方佛法扶進(jìn)舍行呢，點(diǎn)會(huì)檔計(jì)壤指喪標(biāo)毒應(yīng)如當(dāng)廈口愈徑耕一謊致碧、沙相跨互沈可澡比拼。一種致變性漁原卻則控*會(huì)瓶計(jì)汽處?kù)`理半方嚇?lè)o(wú)前疤后贏各衡期留應(yīng)瞧當(dāng)秘一控致躬，午不獎(jiǎng)得佳隨生意剩變綢更自。忍如隱確卻有甜必莫要案變屬更墳，渡應(yīng)丑當(dāng)唉將開(kāi)變縮慧更去的蛇情堂況見(jiàn)、耳變洽更醒的沫原趁因破及盛其等對(duì)捷企圓業(yè)勒財(cái)蜂務(wù)泡狀毒況民和稼經(jīng)領(lǐng)營(yíng)事成迷果滅的脅影泰響咐，陶在揭財(cái)劣務(wù)挽報(bào)乳告顧中粒說(shuō)盈明撥。會(huì)腔計(jì)申信價(jià)息觸質(zhì)歇量棒特纖征及竄時(shí)微性麥原奮則*會(huì)胖計(jì)芬核略算嗽應(yīng)蠢當(dāng)瓜及欺時(shí)爆進(jìn)恨行硬。及嬌時(shí)針收級(jí)集牛，吸及擔(dān)時(shí)溪處葡理勤，珠及劍時(shí)薪傳歌遞遙。明遣晰掙性愉原捐則會(huì)適計(jì)同記逃錄眾和室會(huì)門計(jì)號(hào)報(bào)群表畝應(yīng)全當(dāng)跡清嫌晰較明汽了帶，級(jí)便潑于掉理呈解楚和拆利仆用按。相駕關(guān)肝性絞原摔則會(huì)舅計(jì)窮信氣息脅應(yīng)聚當(dāng)脖符及合壞國(guó)勿家僚宏忌觀熱經(jīng)項(xiàng)濟(jì)兆管橡理蘋(píng)的鋼要?jiǎng)∏蠓?，亡滿踩足緩有踩關(guān)紗各良方遭了藝解箱企歷業(yè)撒財(cái)目務(wù)饒狀抽況哪和飾經(jīng)互營(yíng)頌成衡果訪的社需柿要糟，舍滿刺足住企喪業(yè)之加濁強(qiáng)應(yīng)內(nèi)褲部買經(jīng)絞營(yíng)片管學(xué)理仿的氣需杯要猜。會(huì)具計(jì)餓修居訂芽性帽慣爹例灶原場(chǎng)則謹(jǐn)今慎過(guò)性逼原辯則*脖*會(huì)戲計(jì)籠核止算貨應(yīng)配當(dāng)司遵鄰循里謹(jǐn)趴慎牛原踩則忍的滔要全求綱，逃合戀理噸核栗算愁可齊能淹發(fā)處生昆的猶損薄失房誠(chéng)和吃費(fèi)弦用單。重我要者性含原孝則財(cái)敘務(wù)浪報(bào)敏告孟應(yīng)脖當(dāng)很全盛面駁反瞞映黑企亡業(yè)種的累財(cái)誕務(wù)綱狀攪況怪和賢經(jīng)父營(yíng)善成朵果柴。識(shí)對(duì)蹈于握重挎要獅的品經(jīng)中濟(jì)鄰業(yè)趨務(wù)紗，借應(yīng)測(cè)當(dāng)多單甚獨(dú)漠反肚映夜。實(shí)震質(zhì)她重距于升形鉗式債原返則丘*會(huì)巡壽計(jì)嗽核漢算宮過(guò)姨程療中乘，晉某魔一眠交扣易界或流事?lián)眄?xiàng)鑰的苦經(jīng)袍濟(jì)肚實(shí)給質(zhì)凝重?cái)R于眼其送法騙律泡形阻式乳。第別三新節(jié)蜘會(huì)冷計(jì)傅要放素從和懸核尖算埋要擾求資穿產(chǎn)負(fù)喂債所畢有典者嶺權(quán)境益收載入費(fèi)追用利學(xué)潤(rùn)資限產(chǎn)企極業(yè)絡(luò)擁把有沃或霜者僻控晴制昂的爆能牧以半貨湖幣謙計(jì)赴量毒的荒經(jīng)幣濟(jì)桂資訂源縫，鞋包灑括強(qiáng)各融種森財(cái)丸產(chǎn)皆、蟲(chóng)債嚷權(quán)羅和犁其鄭他熄權(quán)親利免。包腿括深：流擔(dān)動(dòng)燒資臉產(chǎn)長(zhǎng)呢期票投剛資固童定不資揉產(chǎn)無(wú)忠形揀資大產(chǎn)遞商延恢資導(dǎo)產(chǎn)其療他奧資雀產(chǎn)負(fù)槐債企累業(yè)蠻所觸承撈擔(dān)箭的沉能殲以抖貨明幣尺計(jì)房誠(chéng)量叫、望需滑以毛資樣產(chǎn)仁或關(guān)勞猶務(wù)劣償武付鞠的濃債刑務(wù)口。包斜括窮：流辱動(dòng)置負(fù)顆債長(zhǎng)廊期鴿負(fù)位債*或頭有歲項(xiàng)飽目背引基起扯的冤可教能弊負(fù)咸債姻，菠一屆般倉(cāng)不輕在功表列內(nèi)裂列院示蠢，牙而威作漂為鴨會(huì)肌計(jì)笨報(bào)谷表俯附將注槍體趙現(xiàn)輛。所沃有而者淘權(quán)翅益企矛業(yè)食投籮資惜人遣對(duì)乳企宿業(yè)稼凈劈燕資劣產(chǎn)乎的嚴(yán)所恐有乞權(quán)泊。包朗括悟：實(shí)浴收羅資胡本端（乏股伸本逢）資恢本癥公罪積語(yǔ)*盈慎余愁公億積未厚分西配毛利貝潤(rùn)收堡入企盜業(yè)屠在啞銷覆售淹商何品障或淘者做提叼供古勞章務(wù)篇等商經(jīng)由營(yíng)梨業(yè)毛務(wù)略中彈實(shí)針現(xiàn)致的豬營(yíng)逮業(yè)水收機(jī)入測(cè)。包項(xiàng)括概：基營(yíng)本皺業(yè)英務(wù)質(zhì)收巴入其防他池業(yè)渴務(wù)桑收聚入費(fèi)樸用諒和勾利爺潤(rùn)費(fèi)識(shí)用伙：企恰業(yè)