古代會(huì)計(jì)近代會(huì)計(jì)和現(xiàn)代會(huì)計(jì)的特征

第一章導(dǎo)論本章目標(biāo)1．了解古代會(huì)計(jì)、近代會(huì)計(jì)和現(xiàn)代會(huì)計(jì)的特征2．通過(guò)會(huì)計(jì)本質(zhì)和會(huì)計(jì)目標(biāo)理解和掌握會(huì)計(jì)概念3．理解會(huì)計(jì)的職能，闡述會(huì)計(jì)的作用4．了解會(huì)計(jì)的程序與會(huì)計(jì)核算方法5．了解會(huì)計(jì)學(xué)科體系和會(huì)計(jì)職業(yè)1.1會(huì)計(jì)的產(chǎn)生與發(fā)展發(fā)展階段時(shí)期特征古代會(huì)計(jì)1494年前單式簿記和內(nèi)部控制近代會(huì)計(jì)1494~20世紀(jì)簿記系統(tǒng)，強(qiáng)調(diào)記錄和匯總現(xiàn)代會(huì)計(jì)20世紀(jì)以后會(huì)計(jì)理論和會(huì)計(jì)制度完善和系統(tǒng)，采用會(huì)計(jì)電算化，擴(kuò)大會(huì)計(jì)應(yīng)用領(lǐng)域。1滾.鬼2會(huì)躬計(jì)尼的煮涵犬義1、錘會(huì)棍計(jì)聯(lián)（A罩c帖c師o(wú)強(qiáng)u默n繪t頌i躁n宴g）甩的旁定共義三青種溪觀茅點(diǎn)抹：聲管紅理塌工鎮(zhèn)具柜論化、吃管肆理喉活賺動(dòng)很論沈和繪信競(jìng)息等系嶄統(tǒng)甘論定騙義默：揚(yáng)會(huì)談?dòng)?jì)拍是旦以旨計(jì)模量防、說(shuō)處泛理召和版?zhèn)髟兯屠灿袃S關(guān)粱一盲個(gè)張經(jīng)幅濟(jì)筐單坦位辛的誤財(cái)離務(wù)華信庫(kù)息狐為庭主掠的昏經(jīng)包濟(jì)怕信炮息敲系各統(tǒng)厚，緒根抱據(jù)塔這跪一平信沸息桑系枯統(tǒng)銹所民提刑供筆的莊信逆息振，兼會(huì)蹈計(jì)勉信活息梅的挨使牙用任者蛙可棒以育據(jù)貿(mào)以延作守出爽合裕理鈔的派經(jīng)撇濟(jì)當(dāng)決卡策洽。2、支會(huì)殲計(jì)嘴的株職祝能杜：基放本纏職捉能武：屑反頌映路和塌監(jiān)時(shí)督派屋生伏職質(zhì)能族：孔參毫與攻經(jīng)握濟(jì)疲決膛策3、敬會(huì)狂計(jì)賊的斯作扎用內(nèi)部使用者會(huì)計(jì)信息外部使用者股東管理當(dāng)局銀行賒銷(xiāo)商掌握財(cái)務(wù)狀況和經(jīng)營(yíng)成果考核計(jì)劃完成情況發(fā)現(xiàn)問(wèn)題、解決問(wèn)題預(yù)測(cè)和決策分析盈利能力、發(fā)展能力評(píng)價(jià)管理當(dāng)局能力保持、追加或轉(zhuǎn)讓投資分析資產(chǎn)的流動(dòng)性分析償債能力保持、追加或減少貸款分析財(cái)務(wù)結(jié)構(gòu)決定賒銷(xiāo)或取消賒銷(xiāo)1伙.稼3會(huì)粉計(jì)訴程萬(wàn)序卵與例會(huì)省計(jì)慘核失算西方侵法1、辟會(huì)帥計(jì)但程動(dòng)序記錄交易或事項(xiàng)將記錄結(jié)果加以分類將記錄結(jié)果加以匯總編制報(bào)道會(huì)計(jì)報(bào)表分析利用會(huì)計(jì)資料2、徐會(huì)難計(jì)低核狡算妹方泄法三尼大疲會(huì)瀉計(jì)開(kāi)方托法會(huì)趕計(jì)篩核籌算襲方世法會(huì)機(jī)計(jì)桿檢牛查銀方級(jí)法會(huì)掙計(jì)犁分個(gè)析金方桌法會(huì)圾計(jì)慕核編算錄方奶法民：拳設(shè)弦置畢賬拌戶奮、藝復(fù)受式撐記愉賬仙、朱填掏制仆和絨審仿核輝憑商證謊、思登喜記坑賬際簿獎(jiǎng)、渠成定本領(lǐng)計(jì)攪算伶、膠財(cái)玩產(chǎn)柏清目查引和嬸編踐制窮會(huì)霧計(jì)認(rèn)報(bào)告表1柄.貧4會(huì)蝦計(jì)求學(xué)哄科妄體票系批和沾會(huì)貸計(jì)轎職覽業(yè)1、敏會(huì)嫩計(jì)潑學(xué)仇科魄體巡壽系財(cái)鑼務(wù)姿會(huì)眉計(jì)沃和番管嫌理猛會(huì)融計(jì)企捆業(yè)惕會(huì)寄計(jì)徹和表非磨營(yíng)吉利謎單很位免會(huì)粗計(jì)審歉計(jì)絹學(xué)2、孝會(huì)雀計(jì)不職焦業(yè)企就業(yè)登內(nèi)窩部嘗會(huì)撞計(jì)總延會(huì)興計(jì)絨師股和訓(xùn)財(cái)世務(wù)編總夫監(jiān)高穩(wěn)級(jí)其會(huì)滅計(jì)視師論和組會(huì)畢計(jì)還師公蝴共山會(huì)壓計(jì)—稈—注癥冊(cè)圈會(huì)森計(jì)批師答（C腦P遵A）會(huì)站計(jì)鼻考寧證1、野會(huì)倍計(jì)萍證會(huì)聰計(jì)托從溫業(yè)林資牙格甩考阿試：?jiǎn)T財(cái)靜經(jīng)忌法備規(guī)剝與蒙職丑業(yè)迷道廚德爬、狗會(huì)絡(luò)計(jì)昨基媽礎(chǔ)枯知攏識(shí)賺、嘉會(huì)蒜計(jì)頂實(shí)壞務(wù)元、攝初胃級(jí)平會(huì)倒計(jì)俱電牛算露化凡創(chuàng)在槍兩懶年敵內(nèi)禾參它加錯(cuò)四課門(mén)陽(yáng)考婆試朋成輪績(jī)競(jìng)合勝格慨者罩，珍考口試牌結(jié)濕束3個(gè)錘月倉(cāng)后孤可湯領(lǐng)續(xù)取《會(huì)肝計(jì)瀉從雖業(yè)老資餃格陰證重書(shū)》，厚單暴科銜合捧格賺成猜績(jī)剃可污保怠留憶一能年星。2、全郵國(guó)纖會(huì)計(jì)計(jì)修專侵業(yè)印技犁術(shù)房誠(chéng)資旁格兆考摧試指（彼職愈稱敢考承試果）初槍級(jí)爐資脊格辛考課試第（忽助觸理當(dāng)會(huì)勢(shì)計(jì)耳師撲）閑：比：意經(jīng)凡濟(jì)搖法凝基徐礎(chǔ)怨、咸初儀級(jí)題會(huì)虹計(jì)躲實(shí)左務(wù)警。扭考這生總必牧須兵一模次瘡性灣通謊過(guò)2個(gè)暮科攻目派，稍才飯可傅以濁取辱得驅(qū)助黃理器會(huì)嫂計(jì)煙師妻證難書(shū)拆。中曲級(jí)較資范格杏考罷試渣（豎中亭級(jí)掀會(huì)暈計(jì)消師科）湖：涼財(cái)家務(wù)講管敢理銜、驚經(jīng)紛濟(jì)互法雁、突中笨級(jí)犁會(huì)侮計(jì)產(chǎn)實(shí)后務(wù)勻（森一宇）用、床中呈級(jí)染會(huì)舍計(jì)凳實(shí)冠務(wù)膏（范二毒）瞧，或考厭生巷須拉在伸連鑰續(xù)賴的鹿兩綱個(gè)蓋考鬼試儀年勻度昌內(nèi)火全筍部亮通訓(xùn)過(guò)流，妖才皆可濾取學(xué)得繞證抓書(shū)殊。會(huì)鏟計(jì)芝考乖證3、注涉冊(cè)牢會(huì)茂計(jì)倉(cāng)師嘗考柄試(熊C藥P約A驢)國(guó)望內(nèi)千最以有祥知書(shū)名滑度長(zhǎng)、膝“序含戰(zhàn)金云量今”喂最凱高癥的艙考螺試努之?dāng)傄慌?。?疤9雹9唐1年踢設(shè)周立揀，守累耐計(jì)1喪4萬(wàn)湊人挑通泥過(guò)歌。2商0姿0毀8年8月2巾6日粘，贊中坊注曉協(xié)頑發(fā)溝布《注斬冊(cè)彈會(huì)粥計(jì)疾師魂考幕試灘制脊度老改春革泡工報(bào)作塊方瓣案忍（客征磁求委意診見(jiàn)灘稿許）》，衣為幼了燃便管于機(jī)銜紅接蒜，2眨0載0敲9（杰舊+新蝦）冊(cè)，2晌0燈1獅0全權(quán)新考呈試顆課哨程忽分怕兩冒個(gè)皆層棟級(jí)絡(luò)：第販一納層遞級(jí)獵：器專緩業(yè)室階渣段滔，遞共6科拆，物包辰括尋會(huì)來(lái)計(jì)史、維審添計(jì)香、圓財(cái)開(kāi)務(wù)腐成身本掏管互理碼、無(wú)經(jīng)御濟(jì)前法涼、僅稅蕩法炊和公漠司證戰(zhàn)想略撕與碌風(fēng)德險(xiǎn)抓管貝理描，坦單織科劍成棉績(jī)5年皆內(nèi)遵有歪效講。第山二督層賺級(jí)廉：杜高陰級(jí)傲階檢段價(jià)，急僅1科拜，傍綜炕合戀測(cè)由試?yán)酰?年策內(nèi)鈴?fù)瓯P(pán)成英揭語(yǔ)藝水疏平凡測(cè)寇試槍：竟全慢科柜合濫格特后崗才盡能或報(bào)袖考駁。安英酬語(yǔ)唇水回平她測(cè)烈試顧合上格掌證璃書(shū)否獨(dú)咬立字于嚴(yán)注末冊(cè)洽會(huì)余計(jì)瀉師火合占格涉證昏書(shū)在獵國(guó)斤內(nèi)斧考司試謀、舅國(guó)見(jiàn)外差認(rèn)歇證拳的短會(huì)爭(zhēng)計(jì)柴師竭資君格做證暢書(shū)A宅C蔬C身A（揉英挑國(guó)誼特功許病公獅會(huì)那會(huì)材計(jì)雄師歇認(rèn)量證炕）A萄I氏A（艇國(guó)墓際鄉(xiāng)豐會(huì)塵計(jì)遠(yuǎn)師運(yùn)專飽業(yè)退資意格桂證壓書(shū)田）C護(hù)G怠A（則加樓拿晝大睛注校冊(cè)嚴(yán)會(huì)摟計(jì)志師厘）C古M螞A（則美要國(guó)妥管盆理產(chǎn)會(huì)援計(jì)捏師冒協(xié)獎(jiǎng)會(huì)啦）A響S店C碧P買(mǎi)A（牽澳初大印利培亞攻注膽冊(cè)哄會(huì)譽(yù)計(jì)偽師類協(xié)辣會(huì)勢(shì)）第濕五藏章賬執(zhí)戶鈔的趕分蓮類本舌章嬌學(xué)羅習(xí)鑰目塔標(biāo)1．熄掌菠握糕賬浸戶挑按爬經(jīng)獨(dú)濟(jì)培內(nèi)備容悅的逝分盜類條及絕其焰意向義窯；2．頸掌尸握亞賬款戶啄按斗用胡途潛和而結(jié)她構(gòu)雙的秒分奮類善及游其伴意股義意瞇義坊：組正筑確產(chǎn)設(shè)翻置遍和糾運(yùn)淋用碌各葵種才賬卻戶集，忍建魂立存科浸學(xué)殿的恰賬柜戶砍體泄系柴,寸掌婦握控各術(shù)類必賬挎戶切在進(jìn)提仰供給會(huì)報(bào)計(jì)侮核羨算筑信次息芹方肺面體的強(qiáng)規(guī)產(chǎn)律破性臣.散(怒賬幼戶肢即作有豈個(gè)豈性探又溝有助共篩性渣)賬廳戶攏分棄類績(jī)的客標(biāo)痛志按漏經(jīng)巧濟(jì)昂內(nèi)印容按愿用斜途斬和污結(jié)或構(gòu)按寸統(tǒng)劉馭魄關(guān)矮系按衛(wèi)表宿內(nèi)碰表浸外一罩、鞋賬堆戶鏈按魚(yú)經(jīng)其濟(jì)鏟內(nèi)脅容清的積分切類賬接戶祥按齊經(jīng)袋濟(jì)纏內(nèi)肝容蠅分欠類貴，最癢基妙本恨的里分厲類安，銅是雜指嘉賬闖戶凝所區(qū)反售映班和醬核圾算余的第會(huì)姿計(jì)鄉(xiāng)豐對(duì)彈象涼的餅具橫體溫內(nèi)倆容詳.相換當(dāng)博于債按復(fù)會(huì)貞計(jì)普科姨目狡表連的鞏分咽類驚。資戶產(chǎn)虜類艦賬植戶所社有樣者塔權(quán)篇益倘類言賬清戶負(fù)澆債團(tuán)類米賬揭戶成淺本擁類課賬芝戶央：實(shí)讀質(zhì)止是金資掙產(chǎn)損基益各類棕賬焰戶資捷產(chǎn)帳負(fù)娛債龜表注賬艘戶利紋潤(rùn)危表萬(wàn)賬靈戶賬立戶檢按璃經(jīng)噸濟(jì)擇內(nèi)貢容羊分竄類資倦產(chǎn)蝕類潔賬腦戶奏:曲分臂為字流蘋(píng)動(dòng)乳資結(jié)產(chǎn)表類歡和項(xiàng)非日流醋動(dòng)沈資他產(chǎn)鴿類負(fù)艷債末類黨賬蠶戶收:五分子為牽流景動(dòng)寺負(fù)衛(wèi)債娛類做和快非嗎流男動(dòng)醋負(fù)展債購(gòu)類所緣瑞有相者浸權(quán)緒益解類更賬刮戶滴:刻分然為挨投軋入暖資星本禍類梅和殲留爭(zhēng)存拾收雅益晌類成謙本切類坑賬片戶駕:浴反丙映初企服業(yè)洞為反生雷產(chǎn)余產(chǎn)沾品嫁、滔提與供巧勞曬務(wù)疑而電發(fā)竟生和的咱經(jīng)仇濟(jì)孝利它益鐘的廁流遠(yuǎn)出悅情西況尖.損燒益獵類飯賬藍(lán)戶荷:服分彎為紛收圈入類類旨和仙費(fèi)霜用霉類欄.呀反擁映成某愚一堪會(huì)號(hào)計(jì)易期地間握經(jīng)拜營(yíng)退或傘非燃經(jīng)但營(yíng)晃活岔動(dòng)狹的榜所飲有啊損嘗益敵內(nèi)稻容芝.注馳意卵：賬質(zhì)戶壯歸駕屬笨的垃類禿別盟并姑不見(jiàn)是乏唯床一劑的樂(lè)。成蔽本澇類與賬狀戶新從凡某掩種剝意其義節(jié)上師來(lái)姨說(shuō)嶼，匙也耗是民資嗽產(chǎn)代類營(yíng)賬及戶走。雙捐重此性塘質(zhì)哀賬槽戶終的貿(mào)歸壘類肚應(yīng)孤視明賬嶺戶疼的蒜余諒額責(zé)方怨向更確愧定片。賬崖戶基按陸經(jīng)惕濟(jì)飼內(nèi)缺容醒的瞧分雹類塑，材是擁一憤切袍賬農(nóng)戶塑分裳類文的淋基淺礎(chǔ)洽。賬槳戶菊按薪用電途襪和叔結(jié)蔑構(gòu)戲分尚類賬袖戶叫的精用然途固：爽指花設(shè)泰置疑和足運(yùn)舌用挨賬涌戶籍目瞎的賬耀戶象的閥結(jié)絨構(gòu)侵：樸指薄賬斥戶蛇中限如儲(chǔ)何熟登鄉(xiāng)豐記跪經(jīng)財(cái)濟(jì)田業(yè)縣務(wù)嘗，獸借桃方柳、戲貸卷方驅(qū)登腐記罩的鍬內(nèi)敏容珠，庭余分額眨的叫意菊義鎮(zhèn)。1事、不盤(pán)宏存鉆賬蟻戶盤(pán)奏存血賬育戶稼，柱用納來(lái)礎(chǔ)反繳映猛和腎監(jiān)逝督啞企食業(yè)討各桐項(xiàng)坐財(cái)惜產(chǎn)辛物毅質(zhì)脈和喜貨毛幣鐵資因金恨的爽增百減串變?nèi)蝿?dòng)薯及旱其惑結(jié)咬存宿情尺況舉的街賬舞戶航。特京點(diǎn)玩：有律實(shí)碑物濃形泄態(tài)孝或跑貨嚇幣矛形傾態(tài)曠，明織細(xì)某賬雪可過(guò)兼謝用變實(shí)魚(yú)物允計(jì)路量拍。都繞是廣財(cái)剩產(chǎn)映清積查棚的尚對(duì)拴象蹈。裁可騙以晉通殊過(guò)括實(shí)亭地服盤(pán)傳點(diǎn)殼法丟或時(shí)核蹲對(duì)罪賬產(chǎn)目慮法遭清解查忠各劈燕項(xiàng)耍貨礦幣飯資桶產(chǎn)煩和應(yīng)財(cái)抽產(chǎn)納物默資呀實(shí)獸存彩數(shù)披額堪的尖賬覺(jué)戶鐵。有凳余逼額貸，仇一胡定腦在燥借勝方代供表販性腐賬逝戶士：森庫(kù)禽存罰現(xiàn)湊金煙、護(hù)銀柄行過(guò)存額款赴、園庫(kù)眠存渾商鴿品緊、坊原伸材亦料燥、憶固毛定艷資敲產(chǎn)襲、判生濃產(chǎn)適成觸本監(jiān)、哲在孟途駱物輕資2增、筒結(jié)丈算基賬隔戶概來(lái)念捎：娘用博以填核柱算墳和蘭監(jiān)已督歪企賄業(yè)慮同汁其灶他愚單踐位胡或錦個(gè)聚人免之業(yè)間朝債嬸權(quán)余,銅債買(mǎi)務(wù)寶結(jié)遮算落情巧況字的顧賬吩戶偉.（1）廁債源權(quán)朽結(jié)王算愈賬震戶俊：搖應(yīng)阻收諸賬而款誦、擠應(yīng)京收長(zhǎng)票瞎據(jù)杠、右其紡他狹應(yīng)爸收尚款（2）石債矛務(wù)滋結(jié)挨算榴賬漠戶陜：四短食期定借穗款鵝、還長(zhǎng)秧期坦借探款切、起應(yīng)圖付嚼賬昨款斜、雹應(yīng)璃付匙票逐據(jù)客、業(yè)其兔他器應(yīng)穗付框款懶、卻應(yīng)股交跟稅戴費(fèi)（3）什債餓權(quán)孔債煤務(wù)宣結(jié)稍算尋賬蹲戶巴：應(yīng)辜收辣賬憂款居（栗當(dāng)菜企矩業(yè)鵲不籮設(shè)么置叼預(yù)宇收鏈帳羞款呢時(shí)舟）應(yīng)狐付罷賬阿款撈（含當(dāng)駝企鍛業(yè)咸不導(dǎo)單可獨(dú)氣設(shè)現(xiàn)置晝預(yù)聞付挖賬?？罨視r(shí)竟）其日他呼往答來(lái)沙（為當(dāng)附企勻業(yè)窄將救其菜他遵應(yīng)棄收比款柄和聞其濫他豪應(yīng)擠付伴款舊集專中晴在湖一潮起冤時(shí)榜）席。特達(dá)點(diǎn)誰(shuí)：養(yǎng)只暗提面供世貨喬幣脊指名標(biāo)菜，義需義定嫂期依核給對(duì)博。債垂權(quán)很債蚊務(wù)衡結(jié)荒算迅賬搭戶歪舉漁例6/1期初數(shù)1000006/10收到貨款1000006/15賒銷(xiāo)商品585006/25預(yù)收貨款1200006/30本期發(fā)生額585006/30本期發(fā)生額2200006/30期末余額61500應(yīng)脈收土賬免款—寶—垃Q耕Q公火司3腎、客跨玩期瘡攤停派用賬贊戶由網(wǎng)幾謹(jǐn)個(gè)花會(huì)叮計(jì)跟期頑間銷(xiāo)共疲同增負(fù)泥擔(dān)愧的文費(fèi)泊用“劇待友攤脾費(fèi)錯(cuò)用總”朽、面“春預(yù)櫻提摔費(fèi)藥用尤”揪（擦現(xiàn)屋已木取渴消迫）相盯同熊點(diǎn)據(jù)：衛(wèi)付鼓費(fèi)齊，晝都你在邪借劇方狀；柳確像認(rèn)倆，累都冠在順貸積方不個(gè)同蓮點(diǎn)肥：遣“統(tǒng)待晉攤捐費(fèi)柿用品”四支拼付嫂在首前披，閥享六受管在桂后君；趴“湊預(yù)廊提梅費(fèi)廉用頂”但享奧受遙在菌前液，汗支婦付悲在社后池。4側(cè)、據(jù)集臥合耕分壩配核賬歸戶概抓念挪:逐用責(zé)來(lái)柄歸叨集勻和趙分哭配爽企肅業(yè)舒生叉產(chǎn)量經(jīng)蹤蝶營(yíng)見(jiàn)過(guò)根程扁中魄某態(tài)一償階推段暖所僅發(fā)攜生按的后成栽本妻費(fèi)蘇用臣的洗賬船戶吊.它即期撿間撫內(nèi)替歸商集蛛，及期跟末氣分竿配粱至話各巷成漸本尿計(jì)捉算招對(duì)杠象特魔點(diǎn)爪:墊期晌末削分舌配項(xiàng)計(jì)味入都成扣本痕后廳無(wú)譯余棍額觸(修過(guò)類渡訊性嚴(yán)質(zhì)者)謠,揮可灶進(jìn)蠶行煌明裂細(xì)牧核箏算撕,歷只吩提庭供襯貨伸幣跨指將標(biāo)連.代取表餐性閃賬歸戶畜：冶“日制熄造蜻費(fèi)按用拌”5蓋、旋成先本載計(jì)句算槽賬丹戶歸慈集范特姜定曠對(duì)壁象風(fēng)的弓全級(jí)部綱費(fèi)垂用陣，清計(jì)笨算晃其秤實(shí)啟際她成插本跪。特億點(diǎn)狡:譜具童有向盤(pán)浴存祖賬申戶摔的犁性味質(zhì)集,索可蝴采冷用范貨肌幣倒、滋實(shí)掛物甘或們勞久動(dòng)潮計(jì)籃量標(biāo).余嘴額魂表蛇示金為戰(zhàn)完貨成玩的忠成弄本維計(jì)也算較對(duì)冠象羅的池實(shí)虜際現(xiàn)成折本謹(jǐn)。代伏表竊性棍賬京戶喂：筑“孩生貌產(chǎn)犯成趁本諷”躺、陜“暑在筐途骨物撥資湖”唱、慎“改在馬建動(dòng)工回程縱”垂等6席、叫調(diào)毒整頸賬隨戶備抵附加賬戶備抵賬戶附加賬戶調(diào)整賬戶調(diào)印整愿賬工戶概彎念內(nèi):用朗以阻調(diào)匹整同某拋個(gè)尸賬嘩戶著的貓余咱額挺,汪以閑表隔明藍(lán)其該實(shí)運(yùn)際配金趁額封的粒賬從戶資.被道調(diào)翻整選賬減戶倡與宰調(diào)繳整珍賬蹄戶記膊錄根反庸映披原博始撕數(shù)夕字怕的充賬伯戶押，游稱塵被仍調(diào)傘整診賬臣戶疊；記工錄筋反阻映丘對(duì)默原殺始崖數(shù)找字座進(jìn)演行倚調(diào)疑整肯的臨賬該戶攀，道稱臘調(diào)喉整瘦賬伐戶延。三先種方調(diào)急整澤方嬌式（1）漿備度抵宣賬料戶叢(漏抵鈔減墊賬臥戶輸)：被酸調(diào)快整阿賬芬戶奇余哪額大－似備腰抵押賬概戶雷余疲額徐＝集被始調(diào)濫整魂賬徒戶低實(shí)毯際班金正額代斃表性賬霉戶曬:國(guó)“劫累乒計(jì)臉折匯舊返”述、純“懂固痰定憲資賠產(chǎn)琴減兆值混準(zhǔn)腦備妙”礦、梨“芬利葵潤(rùn)股分膀配倘”特津點(diǎn)脈:東備吊抵弱賬乘戶珠與功被腦調(diào)械整拜賬扒戶糧結(jié)糟構(gòu)幫相腐反丙、剃余雙額交方菌向狼相渠反（2）偵附選加誕賬玩戶：被抵調(diào)勻整翁賬學(xué)戶兵余格額米+虛附奔加醉賬她戶慮余愧額宣=績(jī)被被調(diào)猶整掉賬熔戶點(diǎn)實(shí)貌際膏金叉額“溫債枕券順溢蘿價(jià)脅”特遇點(diǎn)膝:慎附誘加騙賬玩戶革與討被畫(huà)調(diào)蚊整態(tài)賬膠戶遵的蘆結(jié)瞎構(gòu)支一增致差，攀余嗚額災(zāi)方阻向并一聽(tīng)致（3）襲備創(chuàng)抵寒附皮加肆賬退戶:灣兼搭有孕備蛛抵包賬予戶怖與慈附憤加污賬之戶盼的焰作屈用簡(jiǎn),戀具駝體柱由酸其纖余懷額竹方遮向屈決錢(qián)定硬.代蘿表導(dǎo)賬紛戶葬：購(gòu)“尖材俱料游成抱本開(kāi)差吧異嗚”備跡抵帶賬儀戶適調(diào)耍整播舉黑例“迅固尊定羅資勞產(chǎn)該”冠借伴方宗余弓額政：5土0淋0父0榮0攪0“累夏計(jì)咸折和舊些”叉貸渴方勉余家額拴：2翁0軟0煙0肯0怎0“固訊定湖資絞產(chǎn)飲減雀值釘準(zhǔn)嶼備戴”鹽貸陡方乘余防額挎：3退0春0條0找0調(diào)漢整糾過(guò)理程單：“固定資產(chǎn)”（原價(jià)）500000減：“累計(jì)折舊”200000固定資產(chǎn)賬面凈值300000減：“固定資產(chǎn)減值準(zhǔn)備”30000固定資產(chǎn)實(shí)際數(shù)額270000第及一啦次陸調(diào)質(zhì)整第搶二翻次愧調(diào)葵整備港抵砍附絮加歇賬慚戶摧調(diào)期整職舉斯例當(dāng)稱原腰材促料葛用啄計(jì)讀劃絡(luò)成利本真計(jì)溪價(jià)敲時(shí)拿，蓮“券原宇材之料利”舌表何示趙計(jì)拌劃竿價(jià)愿格吵，頭而猴非炎實(shí)注際饑成違本下。例字如全，級(jí)某緒種托原叫材束料蒼計(jì)靜劃餡價(jià)稼格旱每吼千盾克1桃0灰0元憤。脅某億日么，限外彼購(gòu)貸該監(jiān)種劑材降料1襪0稈0初0千巾克糟，中并短驗(yàn)希收牽入楚庫(kù)躺。謠發(fā)飛票站賬栗單屆上研顯集示虹該畫(huà)批盒材部料興的乏實(shí)訓(xùn)際撞單婚價(jià)1傾0捷2元叔，目增茄值扮稅粥率1溜7康%，眉款揚(yáng)項(xiàng)效尚灶未猜支國(guó)付沉。光會(huì)籮計(jì)師處巨理雕如梨下鍋：備郊抵襪附盤(pán)加歪賬蹲戶拐調(diào)重整躺舉質(zhì)例（1）壘根坦據(jù)當(dāng)材壇料玩的旨入瓣庫(kù)臂單解，擺按暮計(jì)靠劃的成葛本蔬入乘賬狂：借纏：冠原銷(xiāo)材群料1鎮(zhèn)0仔0萍0歉0艙0貸羊：瘦材派料崇采砌購(gòu)1浩0舒0壁0恐0男0（2）朝根慣據(jù)跡發(fā)腥票眼等衣賬遍單搏，吐按遞實(shí)芽際籠成職本渣計(jì)夾入罰材企料醫(yī)采珍購(gòu)額成柳本借欲：園材植料共采論購(gòu)1招0營(yíng)2屈0辜0僵0應(yīng)喉交隙稅漁費(fèi)—應(yīng)芝交擇增腰值督稅—進(jìn)粥項(xiàng)濱稅1石7請(qǐng)3迎4步0貸醬：險(xiǎn)應(yīng)路付領(lǐng)賬急款1俯1姥9薪3答4結(jié)0（3）墻期擾末憂，姐將思實(shí)次際賺成喘本膜大蠻于腿計(jì)湖劃茶成豪本產(chǎn)的交數(shù)貝額早，舒轉(zhuǎn)綢入恭材午料閃成戲本塑差汗異借代：炮材評(píng)料尿成罩本荷差