會(huì)計(jì)制度設(shè)計(jì)概論

《會(huì)計(jì)制度設(shè)計(jì)》重慶文理學(xué)院盧登琴課程導(dǎo)學(xué)課程性質(zhì)必選課綜合性理論性較強(qiáng)課程目的培養(yǎng)適應(yīng)經(jīng)濟(jì)體制改革的新型經(jīng)濟(jì)管理人才學(xué)習(xí)方法了解比較領(lǐng)會(huì)識(shí)記掌握

第一章會(huì)計(jì)制度設(shè)計(jì)概論

第一節(jié)會(huì)計(jì)制度設(shè)計(jì)概述

第二節(jié)會(huì)計(jì)制度設(shè)計(jì)的意義和任務(wù)

第三節(jié)會(huì)計(jì)制度設(shè)計(jì)的原則

第四節(jié)會(huì)計(jì)制度設(shè)計(jì)的程序與方法學(xué)予習(xí)央指憐導(dǎo)學(xué)葵習(xí)頌?zāi)颗锏慕蹋和ㄏ踢^波本且章嗓學(xué)誼習(xí)滲，錫了獎(jiǎng)解繪會(huì)鞋計(jì)仇制易度址與役會(huì)這計(jì)舉制匆度廊設(shè)辟計(jì)匆的樹概煌念似、暗會(huì)障計(jì)由制甘度畝設(shè)呈計(jì)萬的咬意咸義擾；熟聾悉徒內(nèi)友部諷會(huì)完計(jì)妥控五制股、翼會(huì)慰計(jì)驚制煮度歉及萌會(huì)惹計(jì)誕制酷度爹設(shè)般計(jì)搞之握間承的閣關(guān)奸系尿；掌狀握閃會(huì)善計(jì)騰制夜度諷的賢基螞本護(hù)內(nèi)逝容餅、掙會(huì)陰計(jì)業(yè)制梳度淺設(shè)傍計(jì)乏方范法衰及鎮(zhèn)其括運(yùn)慎用岔。學(xué)授習(xí)就指渣導(dǎo)學(xué)岔習(xí)猛重玻點(diǎn)呀：1、宵會(huì)攔計(jì)耳制敘度椅的臭概葵念2最、州會(huì)解計(jì)酷制弄度先設(shè)松計(jì)蛇的軟概肅念駱及斧任淡務(wù)3刮、崖內(nèi)某部碼控甲制塔制泄度酷的旺概甚念4娛、棚會(huì)浮計(jì)湯制怒度吼的室分扭類5獲、退會(huì)同計(jì)自制六度抹的嬌原沙則（叔一裕）紙制奪度要戰(zhàn)求只成溝員玩共燈同陡遵關(guān)守檢的賊，雀按哄一呀定肉程肌序缺辦劍事別的銷規(guī)紙矩（蛙二砌）粒會(huì)惠計(jì)以通貨厚幣費(fèi)為富主多要網(wǎng)計(jì)估量融單刊位驚，膀運(yùn)雞用肅專塔門黃的姐程良序復(fù)和蛛方瓶法缸，愈對(duì)掀各斬個(gè)殼單獎(jiǎng)位民在沸經(jīng)厘濟(jì)些活可動(dòng)孩中叉所蝦反碗映套的近信熱息愛進(jìn)驢行賤歸等集蜻、沙匯碗總辰、殊分掙析催與快報(bào)殘告評(píng)的塊一辛個(gè)肅系棍統(tǒng)葬。第答一灶節(jié)頭會(huì)婚計(jì)慈制投度閣概侄述會(huì)求計(jì)廉制武度是扎由糟政炮府將部慮門偵和未企桂業(yè)廊單慮位牽對(duì)兵會(huì)顧計(jì)窮工黃作盈的規(guī)號(hào)則無、漂方買法摸、蚊程盒序所孩制槐定諷的規(guī)委范鄰性語文康件佩。政斃府踏部躲門戀：器統(tǒng)勉一侍的詢、塔通智用搜的齒、泄強(qiáng)年制沾性氧較勇大企丘業(yè)截單師位英：閣專院業(yè)蝴的值、蛋具所體滿的娘、蛋強(qiáng)燥制貪性章較淘小這齒里董的蜜政僵府磁部喇門致是姐指財(cái)翻政睬部。例月如艇：由環(huán)政驕府功部易門謹(jǐn)和最企吸業(yè)疲單蝴位踢對(duì)軟會(huì)驅(qū)計(jì)另工程作斃的蛾規(guī)淡則頓、算方寨法朱和蹦程集序質(zhì)所傲制猴定招的蹈規(guī)伸范鞋性夏文檔件是學(xué)指稼（厚）A鍋.會(huì)嚴(yán)計(jì)漸法B我.會(huì)聽計(jì)墳準(zhǔn)萍則C羽.會(huì)痕計(jì)第制墨度D沿.會(huì)撒計(jì)報(bào)程紐奉序第撲一絹節(jié)蛛會(huì)割計(jì)腎制穿度煤概郊述2、四會(huì)哪計(jì)會(huì)制襪度雪的學(xué)分吊類貪及稻特吩點(diǎn)【選弟擇遺題】（1）按朽會(huì)糧計(jì)屠制票度萬本拐身翅的此內(nèi)累容，呀分盲為怎綜麥合其性甲會(huì)狐計(jì)璃制詳度傘、描業(yè)閉務(wù)漏性納會(huì)礙計(jì)兩制柳度法和箭會(huì)值計(jì)娘人勤員秤制貿(mào)度坡三遙類好。a紋.綜君合給性硬會(huì)辟計(jì)訂制旨度內(nèi)浪容迅：陣規(guī)膠范設(shè)全誓國共會(huì)喬計(jì)奮工鞭作比的監(jiān)法蛾律蠟、躍法火規(guī)議和蔑制叨度揉，嗚如《會(huì)絮計(jì)終法》、《企蛾業(yè)代會(huì)皂計(jì)師準(zhǔn)定則》特蝕點(diǎn)夫：禾普最遍縫適永用徑性撐；倡內(nèi)喉容鉛的帥概宴括御性欲和優(yōu)原線則究性顛；糾強(qiáng)徐制酬性b校.業(yè)幸務(wù)浮性泉會(huì)禍計(jì)少制凈度內(nèi)旱容哀：喂規(guī)娛范凝會(huì)老計(jì)之核碧算招業(yè)抓務(wù)仔的范處斯理岡方塞法勿和眠程會(huì)序豎方艙法罪，暗如《企耍業(yè)購會(huì)財(cái)計(jì)速準(zhǔn)貼則-應(yīng)膝用年指誤南》、《企嘩業(yè)孫會(huì)泄計(jì)膚制慰度》特京點(diǎn)蒸：陜適爐用撿于價(jià)某皺一嚴(yán)類吃企弓業(yè)員或壘業(yè)竊務(wù)稈；曬可紫操喪作電性坐及戀技乘術(shù)妹性粉強(qiáng)代；餓規(guī)讓范睜對(duì)路象蘇是極會(huì)灣計(jì)坡工散作逐的臂客司體c尊.會(huì)匠計(jì)網(wǎng)人熊員蜘制原度內(nèi)峽容酸：甘規(guī)己范轉(zhuǎn)會(huì)貼計(jì)廚工結(jié)作果者柴行盒為際和駁會(huì)裳計(jì)巨人線才把選神拔鐮、雪管戴理筍方間面斜的寸制沒度寶，自如《會(huì)宴計(jì)綁人厘員支職譽(yù)業(yè)甩道駛德》、《總腐會(huì)繡計(jì)疾師期條粥例》特悔點(diǎn)盤：鏡規(guī)迫范幕對(duì)情象這是宮會(huì)棄計(jì)盟行哄為側(cè)主難體樣；積體綠現(xiàn)廚政醒府糊對(duì)往會(huì)喪計(jì)為人電員怨的乏管言理源模宋式第糟一尚節(jié)機(jī)會(huì)散計(jì)虜制歌度殿概臨述第之一可節(jié)風(fēng)會(huì)喝計(jì)狀制特度連概貿(mào)述（2）酷按兔會(huì)途計(jì)贊制悶度目的贈(zèng)制北定綱單調(diào)位踢，分皆為鄰統(tǒng)面一茄會(huì)鍛計(jì)菊制彈度鉆和長單浸位圈內(nèi)葉部裝會(huì)映計(jì)距制注度敘兩財(cái)類朝。a疑.統(tǒng)必一讀會(huì)策計(jì)其制職度藥：—內(nèi)污容蕩：曉財(cái)演政緞部緩門勁和獎(jiǎng)業(yè)匆務(wù)裙主蹦管庭部烘門壺統(tǒng)巾一栗制宜定臘，搏如《會(huì)威計(jì)哨法》、《企大業(yè)寬會(huì)捷計(jì)啟準(zhǔn)存則》，《企松業(yè)驢會(huì)掉計(jì)桂制罵度》等—特絞點(diǎn)遠(yuǎn)：稠適耀用夜面獎(jiǎng)廣旬；撈處暢理減共逆性掀問燒題b賓.單貝位張內(nèi)渴部肥會(huì)佩計(jì)安制嫌度捧：—內(nèi)振容適：鉤會(huì)堪計(jì)綿主熟體胸自屢行南制步定—特墳點(diǎn)問：熱適放用渣面間窄且；卸針東對(duì)扔性污強(qiáng)第在一史節(jié)畝會(huì)唉計(jì)屑制員度涌概系述（3）根按緒會(huì)閘計(jì)悲工鑒作診內(nèi)沈容，彎分者為毫?xí)苡?jì)股核此算笛制榜度怕、研會(huì)扶計(jì)接分暮析脅制基度宏和芬會(huì)景計(jì)搬監(jiān)粘督丘制化度軟。a星.會(huì)程計(jì)幼核嫌算袍制盜度碌：—內(nèi)舒容痕：撞以湖貨櫻幣礙為拌統(tǒng)專一頑計(jì)隨量崇單裹位孤對(duì)貨會(huì)秧計(jì)幸對(duì)類象狀進(jìn)軋行項(xiàng)確梳認(rèn)哀、納計(jì)曠量譽(yù)、顫記肉錄紛和畜報(bào)冤告看的抄各替種甘規(guī)乏范擠，《企灘業(yè)咽會(huì)文計(jì)劃準(zhǔn)殊則》，《企蝦業(yè)戒會(huì)降計(jì)興制遼度》等—特疼點(diǎn)戰(zhàn)：隊(duì)可衛(wèi)操宿作汽性刻及個(gè)技稱術(shù)網(wǎng)性裕強(qiáng)雀；仙規(guī)狂范薦對(duì)舟象蝕是扶會(huì)鼠計(jì)鑄工斑作提的皇客籍體b辟.會(huì)音計(jì)冤分睛析挨制谷度聲：—內(nèi)柱容番：亂利但用雹會(huì)淘計(jì)債信曲息車對(duì)來相株關(guān)毛會(huì)蠟計(jì)同對(duì)蜘象籠進(jìn)陣行云分拳析煙和擋考球核拘，掙以陪比沸較媽財(cái)匠務(wù)敘狀資況搬和效經(jīng)啦營餓成替果針，隨如襯考卡核調(diào)企跑業(yè)銜的俘經(jīng)斬濟(jì)嘗指亞標(biāo)腎體種系幕等—特溫點(diǎn)見：炒總慌結(jié)壇性軟；駝前攏瞻腹性謠或隙預(yù)京測(cè)愿性勺；撒建枝設(shè)塌性c鞋.會(huì)謎計(jì)憤監(jiān)溉督剃制哀度朋：—內(nèi)策容喉：森對(duì)照會(huì)儲(chǔ)計(jì)雅核仔算犁結(jié)接果畝依在據(jù)鵲一唱定臉的獎(jiǎng)標(biāo)鍋準(zhǔn)仇進(jìn)避行陜檢診查怠和汗驗(yàn)坑證枝的梨會(huì)捎計(jì)虎規(guī)鵝范周，池如《注忙冊(cè)陶會(huì)理計(jì)謹(jǐn)師丈法》等—特朽點(diǎn)搬：維目起的斥性徐強(qiáng)撫；集監(jiān)概督顧性請(qǐng)強(qiáng)第遷一旬節(jié)荷會(huì)撤計(jì)遺制進(jìn)度腥概飄述（4）部按滑適蕩用獅單生位閣和阿部從門，嘩分麥為飾企鍬業(yè)側(cè)會(huì)地計(jì)游制怖度古和歲預(yù)肆算極會(huì)掉計(jì)奏制是度價(jià)。a逢.企還業(yè)梳會(huì)些計(jì)刪制菊度羨：—內(nèi)止容斷：腫規(guī)窮范休營狡利親單綿位合會(huì)灣計(jì)賀核耍算抬工枕作翠的據(jù)制泡度梳，怕如《企艱業(yè)桃會(huì)紹計(jì)炎制愁度》、《金肆融范企洽業(yè)故會(huì)壤計(jì)裁制僵度》、《小卡企域業(yè)株會(huì)遣計(jì)主制皺度》—特川點(diǎn)這：中反資應(yīng)超企頑業(yè)暢資付金來的膽循荒環(huán)刺運(yùn)管動(dòng)職；隱反塔應(yīng)炎自部主挪性妹特晝點(diǎn)b氧.預(yù)繩算喬會(huì)熱計(jì)慌制機(jī)度只：—內(nèi)鈴容論：丈規(guī)激范犧各慶級(jí)栽政輪府根、會(huì)使規(guī)用百預(yù)攻算在資械金丟的瘋各哈級(jí)游行祖政敗單毛位澆和邪各莫類蓬事止業(yè)蘆單惕位詳收希入浪、從分依配昨、票使贏用哈和頭報(bào)耀告懸情悼況透的嘉會(huì)紛計(jì)特制萬度厭，堆如《財(cái)沸政期總回預(yù)仆算長會(huì)紹計(jì)觸制呆度》、《行謀政霸單嘆位粉預(yù)威算氧會(huì)起計(jì)極制照度》等—特包點(diǎn)病：積反拋應(yīng)金資晚金樸的簡(jiǎn)收邀支裝運(yùn)軋動(dòng)巷；醬不晉核撈算報(bào)成宵本伸和賞盈狼虧本條書伏研螺究嗓的鋪范韻圍嶄：戴企味業(yè)糊會(huì)要計(jì)狐準(zhǔn)防則衫下賭的劍企擱業(yè)器會(huì)觸計(jì)封制掠度第逮一彈節(jié)霧會(huì)滿計(jì)茫制幟度宰概盆述例1：以拖貨墊幣鐘為逆統(tǒng)庸一康計(jì)晉量膚單龍位倆對(duì)屠會(huì)芽計(jì)盜對(duì)竊象枕進(jìn)仗行愚確袖認(rèn)機(jī)、今計(jì)運(yùn)量筒、懷記紀(jì)錄到和咬報(bào)魔告饒的非各忌種覆規(guī)茶范是坊（拒）A柳.會(huì)律計(jì)稼核頓算葵制億度B凡.會(huì)綢計(jì)付分升析蟲制棟度C有.會(huì)秒計(jì)魚監(jiān)窮督鳥制臭度D槐.會(huì)腎計(jì)鵝報(bào)朱告挨制享度例2：按墻會(huì)句計(jì)么工甩作忽的晚內(nèi)倡容夠劃喝分床，矩會(huì)瓦計(jì)跡制汽度返可承分處為永（爹）A撓.統(tǒng)陡一呈會(huì)峽計(jì)疲制掩度按和部企挺業(yè)伶內(nèi)宅部跌會(huì)昂計(jì)及制腥度B錦.會(huì)黎計(jì)槳核灘算高制虜度鮮、緊會(huì)穗計(jì)特分鳥析靈制箏度萍和留會(huì)伸計(jì)燈監(jiān)牙督馬制眾度C慶.綜驅(qū)合網(wǎng)性隙會(huì)筒計(jì)傍制坑度越、荷業(yè)角務(wù)將性遷會(huì)員計(jì)醒制號(hào)度獸和怨會(huì)翅計(jì)吩人混員魯制模度D劍.企些業(yè)位會(huì)腎計(jì)蔥制湯度售和爭(zhēng)預(yù)崇算椅會(huì)餡計(jì)揉制丈度第睜一怠節(jié)計(jì)會(huì)習(xí)計(jì)敗制線度盛概虛述3、塞會(huì)深計(jì)或制犬度申在壯會(huì)售計(jì)藏管吼理爸中樣的糟作柄用【選旺擇真或饒簡(jiǎn)舍答探題】a抄.歇會(huì)霉計(jì)簡(jiǎn)制箏度奇在帝會(huì)賠計(jì)避工喪作辱中驗(yàn)的洽地循位b腎.辜會(huì)腐計(jì)蛙制降度逗在袋內(nèi)竟部蓬控渠制花中裳的襖地維位（唉三期）丑我帖國拆會(huì)程計(jì)液制贏度鍬的督產(chǎn)銜生妹和喇發(fā)章展1仰、咸起真步燙階憂段時(shí)勻間鉛：西沸周表拆現(xiàn)敬：賬積簿奏設(shè)呢計(jì)推由將這洞一欠時(shí)絲式期度開徹始周徐朝免官慘府交為向了鞭把貢、賦、晴租熟、稅既寺總術(shù)括派又館詳未細(xì)勒地復(fù)記嗓錄槽下設(shè)來絞，舊對(duì)陜“久流皆水氣賬腫”求進(jìn)駕行柴改跑革霞，督設(shè)菜計(jì)齡出船了廊三沉種植賬腫簿：朗“鉗草拐流餐”丸、濤“催細(xì)勾流灶”崖、辭“薪總負(fù)清蹦”浙，分稱別陣相供當(dāng)暑于貢現(xiàn)必在機(jī)的日其記嗎賬液、勸明丙細(xì)寄賬讓和財(cái)總違賬。在姓會(huì)鏟計(jì)艙報(bào)瞞告疲方島面羽，催設(shè)碑計(jì)列了改三僅種司文鼓字釀性萬報(bào)礙告：吧“挑日本成朵”跟（相賭當(dāng)利于監(jiān)現(xiàn)電在榜的似日斧報(bào)配、價(jià)旬史報(bào)例）融、“青月黃要販”（碌相塌當(dāng)縫于仗現(xiàn)膽在液的芒月廉報(bào)）榨、裁“屢歲飾會(huì)川”慚（相猛當(dāng)葉于谷現(xiàn)霜在巧的擠年春報(bào)膚）終。膽這續(xù)標(biāo)艦志抽著恢我匠國槳會(huì)糖計(jì)蔬制由度未設(shè)梯計(jì)俘工躁作床步蛙入漫起遍步湊階桑段脫。2密、論發(fā)英展景和攝初償步捷完敘善愛階番段時(shí)顯間嗚：秦堆漢邊-廁-蒙清急朝西該漢疼時(shí)搜期宰，幻玉為僻了傳反都映衛(wèi)地破租代的塔收嘗付但，炕出籃現(xiàn)彩了收兩”炸、恨“擇付龜”孟兩匆個(gè)衰記環(huán)賬膛符鳳號(hào)抓；“艇收移入霸－沾付紋出城＝您結(jié)儉存里”巨的團(tuán)平務(wù)衡置公漲式被嗽廣選泛別應(yīng)文用智，賠從熄而肆大很大鉗促紡進(jìn)隊(duì)了使賬被簿枕格摧式閉的籠改駕進(jìn)增。唐笛宋咽明懼清滾時(shí)班期巾的摸“四膏柱主清盆冊(cè)”員、晨“龍忍門奧賬”衡是綱我巡壽國眨賬允簿乏體精系技初偵步仇完猛善覺的騾表佳現(xiàn)闖。“滿四蛛柱欺清閱冊(cè)壞”店是尾我堂國半會(huì)班計(jì)劃制巖度繭設(shè)資計(jì)腸工侵作領(lǐng)發(fā)截展蕩的籃一景個(gè)宣里維程宣碑多。敲在寬那敵以支后拆，是1疤4次9槐4間年溉歐咱洲俱才廈出延現(xiàn)叉“界借被貸跪記輝賬類法案”準(zhǔn)。1帥4療9煎4然年,億意唯大沾利泉數(shù)藥學(xué)劈燕家調(diào)、晴會(huì)組計(jì)玻學(xué)逢家揉盧鎮(zhèn)卡稱·雷帕脆喬美利蹈(頭盧捐卡妨·那巴漁其肺阿虜勒赴)濾在娘《怠算插術(shù)封、烤幾謎何攔及盾比甜例蠅概靈要駐》程中食系墾統(tǒng)益地窩闡返述六了穩(wěn)借氧貸油記纖賬蒸法儉。丹這暮種瘋方篩法艘開天始剛廣之為左流翻傳殲。3綁、允確愉立含記把賬輝程飛序攜階飲段時(shí)謠間桶：民幻玉國桐-狀-霞新躍中友國趴成巧立1撒9寶1續(xù)4敏年旨，延北第洋字政腦府梅對(duì)脫會(huì)略計(jì)教制演度犁進(jìn)旅行鏡了申較育徹綿底您的轉(zhuǎn)改朗造能，右不芝但塑建欺立唇了射較炸完詞整狗的臉賬矛簿爺體彎系肝，渾設(shè)零計(jì)隨了照會(huì)慕計(jì)科科巴目識(shí)，貝初墓步功建損立造起“獲會(huì)背計(jì)雹憑震證賬宅簿會(huì)格計(jì)燦報(bào)砍表斬”的碌記竿賬啟程欲序飼，淋而牌且仔，朵改嶺傳蟲統(tǒng)閱的鹿自星右石向漫左坊直仆書勺式催為自堂左汁向鉤右堵的慮橫全式誘書據(jù)寫，比在腥與肯國趁際拋慣蜜例助接決軌慮中元邁彈出療了才可伯喜守的帳一消步酸。4、額會(huì)敘計(jì)摔制宿度道改海革余階晚段瓜：持2誕0弊世隱紀(jì)臨7練0祝年暢代裂末繁－膨1扛9踢9索3邀年單歉一離的乎計(jì)皮劃寺經(jīng)踏濟(jì)視體龜制評(píng)向貫社趁會(huì)著主錄義琴市沙場(chǎng)答經(jīng)鈴濟(jì)耐體讀制跨顫地碰區(qū)焦、寇跨保部束門夕、班跨寇所剪有食制咬、替跨毅行意業(yè)鹿的潔企殿業(yè)娘集蜻團(tuán)茂開酸始搏興裹起棗，節(jié)證創(chuàng)券皆和服股掏票矛市媽場(chǎng)瀉開辯始顫建涂立移（丸1巨9勤9謊0迷年斥1職2征月棉1臟9煉日資，蘇上潮交暗所崖成即立介；北1尸9簽9性1線年正4語月交，世深爹交忍所軋成棉立顛）縣，夫股疫份跪制傲、眾中幅外痛合舟資架企怒業(yè)項(xiàng)不涼斷猾涌件現(xiàn)籠，旱對(duì)看外遼貿(mào)旗易酸和唐跨痛國曬投晃資賞迅找速到發(fā)木展幻玉。分根行煉業(yè)中、搭分褲部揚(yáng)門瞧、拘分齒所斗有墳制累一害統(tǒng)縱到表底倒的磁會(huì)蛛計(jì)密制寬度灰的齒弊途端侮日壯益縣顯嗎霹繩出介來南。1憐9屈8逐5氏年識(shí)頒也布閣《僻中任華鐮人帥民臂共花和牙國么會(huì)烤計(jì)分法賣》1乘9惕9異2妥年吩財(cái)孩政但部獵出憶臺(tái)藥《怪企騎業(yè)搬會(huì)意計(jì)稀準(zhǔn)桌則字》昨＋1隔3典個(gè)戰(zhàn)分旬行膜業(yè)寶會(huì)遇計(jì)標(biāo)制棟度1昌9電9版3圾年束底額頒垮布胞了厭《中粘華觀人姑民草共梁和命國注刃冊(cè)獲會(huì)撒計(jì)抵師理法紐奉》竟，浴改甜革庫了導(dǎo)會(huì)劉計(jì)暢監(jiān)糖督侵制腥度日，貍變?cè)竾z家親行黃政機(jī)監(jiān)閱督北為引社肯會(huì)國監(jiān)頭督5、板逐撞步僑與驅(qū)國捎際瓦慣扛例盒接浪軌木階尚段1驅(qū)9圍9房誠9炮年煉1缺0國月催3卵1強(qiáng)日驚經(jīng)明第刺九疾屆旱全展國線人鞋民間代墨表渡大聽會(huì)諒第惡十遇二懸次桂會(huì)教議女審絮議件通就過頁了修腐訂亞的舞(遞會(huì)黨計(jì)肥法戀)，群完淺善綢了寸新茂時(shí)效期垂會(huì)封計(jì)軟工嶺作奸的咳基標(biāo)本昆大抓法盜。2地0桌0丸0李年鞋1泛2敲月衣2劍9屢日搶，竹在挺《寇股巖份然有聞限田公膝司榆會(huì)泳計(jì)企制唉度宮)想(農(nóng)1娃9左9臟7你年斧頒侵布字)素及飛其陷補(bǔ)牌充傭規(guī)偏定流的鉆基莊礎(chǔ)若上蜂，錯(cuò)財(cái)肯政賭部斤制鮮定粒并襲發(fā)鐮布舅了《岔企毯業(yè)擺會(huì)侄計(jì)聲制銜度寬》推。該紡制科度協(xié)打欄破紀(jì)行廉業(yè)休、掃所謊有毛制扣、狀組凳織怕方恢式牛和夏經(jīng)戚營云方顏式卷的槍界撲限掙，搬適逢用步于石除世金勵(lì)融宅保店險(xiǎn)裳企嶺業(yè)踏以揀外欲的境大鄉(xiāng)豐、蠻中很型絡(luò)企勢(shì)業(yè)巧，并挪在旬此詳基食礎(chǔ)賭上折對(duì)匆各括個(gè)嶼行軌業(yè)溪、五企協(xié)業(yè)及的社個(gè)冰性餃業(yè)稿務(wù)始擬勸定竊各談個(gè)及專列業(yè)拘核仗算虎辦街法厲。2逝0朗0振1謊年綿1散1角月有頒充布慘實(shí)競(jìng)施澆了《剛金重融酸企禿業(yè)困會(huì)充計(jì)謙制螞度醋》另下外巧，泡針修對(duì)批小梯規(guī)皆模全企抵業(yè)泥的使特比點(diǎn)伸，假2況0驗(yàn)0廊4浪年特4家月吹發(fā)朱布齡了《上小根企靜業(yè)捧會(huì)騙計(jì)尋制錄度廊》。隨蜜著受市虹場(chǎng)危經(jīng)影濟(jì)襪的翅進(jìn)輕一階步膨深談化辭、去完嚷善詢和撤規(guī)唉范邁，鵲將稿會(huì)宴逐售步景加濕大坦以良會(huì)禾計(jì)招準(zhǔn)業(yè)則澡規(guī)蛋范盜會(huì)帽計(jì)仙行吧為長的何力勤度控，箱淡循化身會(huì)廣計(jì)痛制辜度短的商統(tǒng)仙一隸約漢束該。國透務(wù)辱院妻于民1晉9鳴9視2酒年肉1貿(mào)1諷月糠1偶6舞日帥批粗準(zhǔn)艱了蝕企框業(yè)首會(huì)截計(jì)巖準(zhǔn)弄?jiǎng)t敬，暑由燙財(cái)榆政絡(luò)部微在普1與9圣9沃2哀年愉1廳1害月截3喉0婦日枯頒同布柿，構(gòu)自津1堤9健9圣3松年敲7短月慎1那日冰實(shí)曉行亂，膚實(shí)素現(xiàn)現(xiàn)了蜻我便國搖會(huì)續(xù)計(jì)者制胞度且與睜國約際禾會(huì)文計(jì)田制哀度唯接念軌石。企盼業(yè)厭會(huì)首計(jì)鄙準(zhǔn)榆則質(zhì)分幟為基追本今會(huì)哥計(jì)級(jí)準(zhǔn)坐則沙和搶具鐵體慨會(huì)偏計(jì)敘準(zhǔn)鋪則。偏我瘦國這財(cái)蜂政谷部遭自伯1矮9籮9你3栗年兼開提始閥探泡討芝具剖體宴會(huì)攜計(jì)書準(zhǔn)惰則棋的裝制倦定柿，志從蹤蝶1末9拒9頑7傾年漿開瞧始航至寺2惑0芹0舞5悅年盛底抖已圓經(jīng)驕陸腐續(xù)品發(fā)顧布真了無1哲6吼項(xiàng)顫具瞧體晴準(zhǔn)傘則早。2五0距0鏟6雁年亡修孕訂窗基家本卻準(zhǔn)賽則莖，壞將周具襯體傅準(zhǔn)陸則藝擴(kuò)蚊展筍到3么8叉?zhèn)€。濾新途的纖企眼業(yè)負(fù)會(huì)頭計(jì)保準(zhǔn)制則截體尚系禾，頸自2膨0辨0顏7插年魂1年月拘1巾日凡起在上葛市葡公烘司施協(xié)行。四、劈燕我指國萄的給會(huì)標(biāo)計(jì)洲法嚴(yán)規(guī)杜體倆系會(huì)計(jì)法會(huì)計(jì)行政法規(guī)國家統(tǒng)一會(huì)計(jì)規(guī)章制度地方性會(huì)計(jì)法規(guī)《兇企鋼業(yè)悄財(cái)潤務(wù)藍(lán)會(huì)排計(jì)蟻報(bào)炒告能條君例巧》娘、淺《撕總磚會(huì)獻(xiàn)計(jì)幟師擊條銳例至》康。

會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則具體準(zhǔn)則

會(huì)計(jì)核算實(shí)務(wù)具體準(zhǔn)則指南會(huì)計(jì)制度其他會(huì)計(jì)規(guī)章

中華人民共和國會(huì)計(jì)法等法律企業(yè)財(cái)務(wù)報(bào)告條例中即國稈現(xiàn)確行那會(huì)青計(jì)北規(guī)搏范聰體錦系滋的恥構(gòu)瀉成全坐國阻人麗大責(zé)常叨委斥會(huì)國永務(wù)購院/財(cái)洽政廁部第剩二替節(jié)齡會(huì)牌計(jì)龜制篩度催設(shè)優(yōu)計(jì)漫的葬意較義沖和怠任鉛務(wù)1丙.愧會(huì)蠢計(jì)纏制擾度摧設(shè)蹈計(jì)會(huì)蛙計(jì)貌制棒度垮是隔會(huì)降計(jì)恐制絮度肌設(shè)柔計(jì)塵人盈員訓(xùn)的響工模作鑰成堤果塔或口產(chǎn)騎品勝。從實(shí)旬踐方段面品來股看龍，勝會(huì)義計(jì)改制閉度喝設(shè)傘計(jì)栗是好對(duì)稈會(huì)筍計(jì)帝業(yè)過務(wù)指的士處救理慎方率法廉和算處認(rèn)理俱手薦續(xù)迷以調(diào)及西會(huì)挖計(jì)苗工善作夠組粗織浸進(jìn)上行串系臂統(tǒng)紙規(guī)售劃叉的蒜工漲作緞，祝是蝴會(huì)謙計(jì)爐管遞理刑的定重燃要蛛組浮成愿部晃分險(xiǎn)。從理擊論上歉看扒，偏作旬為腫一繼門辭學(xué)斯問古，巴會(huì)巡壽計(jì)勁制敬度菠設(shè)衡計(jì)甩是渠設(shè)噴計(jì)雷工裁作提的默經(jīng)閥驗(yàn)孔總用結(jié)沸和宣科左學(xué)條概倉括攝，號(hào)它肝已熟發(fā)降展泥成閃為健會(huì)丙計(jì)掠科夠?qū)W皂的體一駐個(gè)送分們支匹學(xué)壞科四，輸主危要競(jìng)研愚究領(lǐng)如妖何稼系客統(tǒng)朗地目規(guī)贈(zèng)劃畢和筑擬待定無各巡壽項(xiàng)耳會(huì)氣計(jì)等制岔度捕的鐮一掃般彩原燈理從和盆基袋本仔方洗法萬。2績(jī).配會(huì)蠢計(jì)執(zhí)制姓度錄設(shè)羅計(jì)挨的押內(nèi)輔容會(huì)穴計(jì)帳制涉度紅有咐廣個(gè)義砌和純狹稍義樹之魯分雞。廣鴿義垃的會(huì)蝦計(jì)芝制砌度翠包績(jī)括尺會(huì)真計(jì)頂法千律倡（閃會(huì)捕計(jì)趴法蘋）聾和共會(huì)百計(jì)蠢法摸規(guī)納、踐會(huì)疏計(jì)白準(zhǔn)碗則踏、徒會(huì)懼計(jì)帆制弓度野以筐及憤各劣單殊位譯的妹會(huì)正計(jì)樸規(guī)曬章包制捆度守。狹磚義輝的會(huì)靠計(jì)陽制叛度步一繪般嘆只新包榨括會(huì)牧計(jì)鋸準(zhǔn)翅則樓、漂會(huì)稿計(jì)柴制猜度求和刻單該位舒會(huì)巾計(jì)喇規(guī)哪章譽(yù)制卻度災(zāi)。本繁課彈程惕著角重顛研秘究容手虎工張簿屑記赴系字統(tǒng)雪下洋狹時(shí)義符會(huì)找計(jì)悉制學(xué)度沸設(shè)儀計(jì)的惰基命本沿原付理面和令基簽本滅方啊法忌。說在閃我丈國綠，鞭會(huì)駱計(jì)戴準(zhǔn)犁則無、殖會(huì)器計(jì)盡制改度把由務(wù)國營家壇財(cái)叫政奴部員統(tǒng)恥一文制氏定痕，丸本宏書受著桿重重研披究單宗位釀會(huì)梨計(jì)昨制知度壞的防設(shè)盯計(jì),察這型也尺是歉計(jì)安算該機(jī)障會(huì)粱計(jì)它系臺(tái)統(tǒng)為設(shè)含計(jì)低的綱基熱礎(chǔ)或和晴前服提適。單擇位燙會(huì)弦計(jì)鞏制鉗度暖設(shè)倦計(jì)德的主岡要歉任毯務(wù)：次運(yùn)跳用鍬系靜統(tǒng)壇的橡理邁論櫻和敘方寨法葵，餐充買分策體區(qū)現(xiàn)遲加傘強(qiáng)內(nèi)自部洋控西制的貿(mào)精不神豈，檔將炭會(huì)候計(jì)枯科逢目許、柴會(huì)店計(jì)刮憑雜證艷、豆會(huì)萍計(jì)澆賬疼簿民、柿?xí)H計(jì)唇報(bào)成表煌、框成甲本沃核舟算仍制逮度上、銳會(huì)黎計(jì)繁核線算捷組漫織墓形叮式叨等孕規(guī)航范昏化信地超組兆成囑一累套?？山Y(jié)以駝實(shí)懂施效的虜會(huì)驚計(jì)弊程像序吼和士方法法杯。一鋸般飯企帝業(yè)爸會(huì)男計(jì)象制趣度浴設(shè)奇計(jì)土由陵以桑下統(tǒng)幾艙個(gè)怒方啊面滔組惑成覺：（逮1星）終財(cái)誦務(wù)疑會(huì)蓄計(jì)迅制從度慨設(shè)坊計(jì)段。包動(dòng)括撐：環(huán)會(huì)子計(jì)劑科礦目巷設(shè)勵(lì)計(jì)纖、竿會(huì)君計(jì)肅憑障證博設(shè)惠計(jì)議、牲會(huì)男計(jì)沸賬中簿允設(shè)站計(jì)儉、平會(huì)嶼計(jì)顫報(bào)時(shí)表參設(shè)虛計(jì)貿(mào)和倆會(huì)膏計(jì)湖核益算占程處序總設(shè)馳計(jì)饑。（謊2片）鏈成獵本提核香算眠制煩度懷設(shè)構(gòu)計(jì)。業(yè)包師括界：璃成免本桑會(huì)桑計(jì)朝憑拐證董設(shè)涉計(jì)訪、餓制傅造超成匆本幣方窮法聰體巷系母設(shè)膛計(jì)很和勻制換造蘇成街本甜會(huì)用計(jì)扇事脅務(wù)摸處徹理率程萍序賢設(shè)擴(kuò)計(jì)商。（含3哄）箱管冤理玩成借本危會(huì)樓計(jì)桐制笨度梅設(shè)炊計(jì)。絮包槐括通：洪標(biāo)釀準(zhǔn)辱成選本悉會(huì)擦計(jì)葉制羊度屠設(shè)牙計(jì)憲、輔責(zé)庫任滔會(huì)靈計(jì)鉤制侍度名設(shè)壞計(jì)終等針。（弦4撈）夕內(nèi)惕部裕會(huì)磁計(jì)個(gè)控捕制貿(mào)制別度步設(shè)鎖計(jì)。批包批括微：冊(cè)貨建幣監(jiān)資附金乏內(nèi)厘部盤控激制隊(duì)制菠度鑄設(shè)溫計(jì)熊、電采飲購躬與續(xù)付佛款汗內(nèi)秒部腦控段制身制鉤度黃設(shè)汪計(jì)蛙、拍銷耀售禽與統(tǒng)收局款什內(nèi)叔部嶄控練制家制彩度孫設(shè)稀計(jì)叮、沉存生貨貴內(nèi)西部反控棒制雹制吧度忌設(shè)屈計(jì)獸、歷投偷資作內(nèi)暈部伏控民制秩制續(xù)度賓設(shè)沫計(jì)霜專豆項(xiàng)在制劍度最設(shè)頓計(jì)季。（廁5么）叉會(huì)水計(jì)飼工喜作排組呆織港設(shè)算計(jì)。透包鴉括英：刺單談位秧（欺集磚團(tuán)喂）京內(nèi)牙部舉會(huì)沾計(jì)雨核胸算皺工池作尊組線織費(fèi)形記式州設(shè)持計(jì)尾、弟會(huì)融計(jì)落機(jī)晉構(gòu)桿設(shè)糾置陶設(shè)帥計(jì)婦、齡會(huì)葬計(jì)妖崗腎位濱及向人現(xiàn)員據(jù)分壺工狼設(shè)決計(jì)謙、句會(huì)養(yǎng)計(jì)繡檔旗案驢和刑會(huì)滋計(jì)逃工腸作認(rèn)交細(xì)接車制切度心等梯。第黎二珍節(jié)羽會(huì)餓計(jì)侍制忙度錢設(shè)喊計(jì)駱的春意歪義螺和少任毀務(wù)（彈一毛）述會(huì)刪計(jì)融制也度紹設(shè)惠計(jì)獸的疫概始念叛及抓意歡義1、勺會(huì)居計(jì)哭制毫度巖設(shè)駁計(jì)胡概謝念【名葡詞淺解盼釋】會(huì)嶄計(jì)誤制跟度攪設(shè)飲計(jì)辜是續(xù)以進(jìn)會(huì)滋計(jì)味法版律鐮、薄法裙規(guī)剃為丹依憑據(jù)峰，乞用呼系手統(tǒng)政控大制眠的途理紗論遙和聲技堂術(shù)崗，售把眠單位詞的養(yǎng)會(huì)預(yù)計(jì)苗組聯(lián)織脆機(jī)析構(gòu)獵、峽會(huì)箭計(jì)巧核諸算愚與夕監(jiān)孕督這和飾會(huì)乒計(jì)貝業(yè)傷務(wù)洽處著理吵程退序紗等刺加諷以如具揚(yáng)體籌化想、找規(guī)秩范化變、缸文計(jì)件崇化翻，胳以膀便牽據(jù)巾此垃指案導(dǎo)鋒和箏處閱理郵會(huì)新計(jì)清工映作駁的確過殺程贊。特踩點(diǎn)納：刷（1）杠設(shè)戰(zhàn)計(jì)秋面最廣（2）食針駝對(duì)齡性悼強(qiáng)【選要擇藥題】（3）掃協(xié)強(qiáng)同虎度航高第省一荒節(jié)油會(huì)箭計(jì)畏制紙度晴設(shè)秋計(jì)挺的慈意增義饅和小對(duì)縣象（身一烘）濃會(huì)盈計(jì)頁制膽度拆設(shè)宋計(jì)伴的低概增念扮及喇意矩義1、芒會(huì)墓計(jì)強(qiáng)制危度笛設(shè)脹計(jì)項(xiàng)的很意炮義a櫻.保皂證妄會(huì)贈(zèng)計(jì)顯信止息鬼質(zhì)科量亞的胃需捕要b誓.建傅立恥健宇全襪內(nèi)月部參控卸制送的肥需卻要c鑄.防礙止鐘經(jīng)臂濟(jì)劃犯蔬罪賤的銷需挽要d紀(jì).杯維科護(hù)飯市景場(chǎng)邀經(jīng)真濟(jì)悲秩教序角正腦常性運(yùn)跟行廁的穿需撒要第丹二兆節(jié)經(jīng)會(huì)逼計(jì)五制侵度違設(shè)壩計(jì)擔(dān)的奔意亂義奶和勝任明務(wù)二籌、肥會(huì)第計(jì)郵制撫度劉設(shè)軌計(jì)枯與漆內(nèi)閉部帝會(huì)煤計(jì)郊控做制姓制追度1、匯內(nèi)陡部覺控設(shè)制港制揀度疤的吧概碌念【名賺詞經(jīng)解轉(zhuǎn)釋】指秧單信位沙或誘組默織嘆內(nèi)談部快各藥職史能擱部焰門腦各醋有拌關(guān)珍人粗員胡之捆間槽在痕處折理鈴經(jīng)傾濟(jì)瞇業(yè)售務(wù)烈過孫程務(wù)中絞相凍互硬聯(lián)系漠、沒相慢互冊(cè)制聯(lián)約免的滋管耍理梅制本度喪。2、攝內(nèi)餓部棄牽舒制是僅以擠賬垂目鋪間懶的鐮相冒互未核在對(duì)圓為配主敘要疏內(nèi)宋容斥并牢實(shí)饞施蔑崗誓位茶分仍離昨，射以杰確鍵保標(biāo)所翁有海賬迷目析正盜確粥無紋誤蝦的革一忍種成控忙制霧機(jī)唐制鋤。3、滿內(nèi)溝部奔控裁制否制慎度份的軋作任用第晨二嚼節(jié)浸會(huì)勸計(jì)案制灣度槐設(shè)遙計(jì)貿(mào)的閃意抵義煤和籌任季務(wù)二胸、束會(huì)菜計(jì)毒制時(shí)度投設(shè)街計(jì)沫的很任托務(wù)a桑、們明悠確緣瑞會(huì)累計(jì)昂機(jī)摧構(gòu)齒的屢設(shè)忙置悼和佛會(huì)供計(jì)腹人享員洽的蒜職規(guī)責(zé)b殘、牲建蒸立芳科另學(xué)雹嚴(yán)虜密戚的司會(huì)濃計(jì)鍬指蔥標(biāo)栽體終系c仔、奇設(shè)肥計(jì)急科次學(xué)升適目用瘦的襪會(huì)拌計(jì)埋核砍算悲制泊度d容、蟻制仗定怕行纖之列有蘿效掉的夾會(huì)錘計(jì)原控殺制析和腫會(huì)罩計(jì)沸監(jiān)艷督登制畜度第朗三慕節(jié)沃會(huì)要計(jì)格制少度婆設(shè)榨計(jì)否的煎原評(píng)則要虎掌列握霧每醋一溉項(xiàng)丹原償則殘的坡含處義蕩。【名物詞翠解棟釋夠或水簡(jiǎn)宮答場(chǎng)題】1合裙法屈性禮原絨則2協(xié)栽調(diào)勁原謀則3真點(diǎn)實(shí)悅性票原圾則6穩(wěn)捷定牌性胃原掙則64適游用吊性賢原鄙則《會(huì)繡計(jì)棗法》《企槍業(yè)嚷會(huì)船計(jì)暈準(zhǔn)摔則》客影觀撥、滲可資靠以率最渡少策的掛花鋸費(fèi)色取貞得憂最蠢佳幅的牧核港算萬、鞋監(jiān)勾督匠效扮果一午經(jīng)果確信定踩，差不采得鍋隨制意店變講更必泥須團(tuán)具鋪有牲針繡對(duì)琴性有鋪效果性購原資則5一、惕會(huì)株計(jì)沿制州度踩設(shè)便計(jì)滑的創(chuàng)程園序準(zhǔn)斷備蔬階虧段調(diào)佩查撇研喜究階渾段編文寫罩階渡段試表行失修低訂階胳段第園四禾節(jié)睬會(huì)杠計(jì)知制勸度足設(shè)耗計(jì)飛的垮程討序倦及境方截法第抹四接節(jié)棋會(huì)進(jìn)計(jì)叨制售度媽設(shè)進(jìn)計(jì)蔽的憂程羞序艦及崗方修法四喘個(gè)黨階蒼段冠：準(zhǔn)換備荒階營段、香設(shè)街計(jì)掩階阻段賀、扯試鳳行梁修叼正女階革段煌、倆定嬸稿偷頒振布研階渠段【選奸擇興題】1宅.準(zhǔn)學(xué)備寇階幕段1）覆了戚解豎被螞設(shè)袋計(jì)代單農(nóng)位啄的釘基霧本項(xiàng)情間況倍：實(shí)移地灶調(diào)爸查扣：駝企憐業(yè)釣基木本隸情佳況房誠、碑現(xiàn)姑有吐會(huì)饑計(jì)陽制戀度分陡析轎研晉究存：疏確劃定仗重韻點(diǎn)倉工支作引環(huán)撿節(jié)蓮及廊資境料隙價(jià)溜值走、廉整認(rèn)體電構(gòu)畏思制棟定回計(jì)摧劃鈴：筋進(jìn)槐度黨、牙程謠序凍、格大盜綱2）正初惡步吧完翻成割總逐體從設(shè)務(wù)計(jì)慰：確秀定建設(shè)溉計(jì)出類訂型欣與賢方黨式閣、位設(shè)慮計(jì)究方掉案害，攝選礦擇慕設(shè)盆計(jì)映手越段拋和攻會(huì)濕計(jì)程政狡策爆，醉制踩定適設(shè)游計(jì)變?cè)瓌t跌和常設(shè)怎計(jì)順驗(yàn)串收令標(biāo)揀準(zhǔn)握，哪落嚼實(shí)串設(shè)熊計(jì)震人顏員轉(zhuǎn)，夾安牢排新設(shè)青計(jì)燒進(jìn)奪度第鉤四跪節(jié)己會(huì)重計(jì)桶制戲度橡設(shè)銜計(jì)泉的恭程勵(lì)序小與栽方雙法二閑、該設(shè)咸計(jì)電階午段（暮一飄）餐擬壁定啞設(shè)技計(jì)辱大遺綱（檔二周）傾進(jìn)耗行尤設(shè)臨計(jì)（偷三酷）慶試懼行寶和唐修極正督階孤段（配四阻）峽定鞭稿給頒磨布欺階取段第鴿四救節(jié)首會(huì)乓計(jì)孕制不度筑設(shè)裝計(jì)傳的您方受法一蝴、文榆件賊式說鄙明涼法二蛙、題表刑格夫法三慌、煤流宰程盤圖竄法一頁、商文肝字罰說蹄明輸法文峰字望說喘明蠅法是下會(huì)橫計(jì)派制謹(jǐn)度設(shè)嗓計(jì)徐中使救用最掘多舍的鑼方辭法

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排列得體同一層次的語句段落采用相同的字號(hào)排列；不同層次的采用合適的編號(hào)形式。二旗、咐表卻格升法表六格們尺會(huì)寸單統(tǒng)詢一（辦便刺于聚裝聲訂會(huì)保犧管父）表婦格增劃昆線側(cè)標(biāo)叮準(zhǔn)（逢空舌邊娘劃互線復(fù)，逃欄川次撤劃潮線坑）表懇格宋制貼作御控蘋制優(yōu)（斃表器格制筆作浮、逆修灑改閣及珠廢玩止的脾申目請(qǐng)舒審寧批慌程址序羅）用鋤表逐格判形敵式禮反槳映乞會(huì)鹿計(jì)橋制辰度冒中冤使睛用漁的斥憑滑證樹、紫賬孩頁基和押報(bào)仰表似格碧式有肚關(guān)薄主粉管艱部偵門陡應(yīng)品確太立漿用右紙棄規(guī)臨格表濤格幸劃課線須示修例三視欄害式立總乏賬年業(yè)憑愉證摘五要坦借段方矮金康額嗽貸乘方葛金賞額饅借榮或扯貸悔余矮額月戰(zhàn)日栗字料號(hào)會(huì)池計(jì)巷科葬目寸：起第努頁三炭、枝流起程肺圖游法（泛一城）衣框張圖慕式僑流柔程此圖（崇二差）非