財(cái)務(wù)會(huì)計(jì)總論

中級(jí)財(cái)務(wù)會(huì)計(jì)商貿(mào)學(xué)院會(huì)計(jì)教研室：朱會(huì)芳聯(lián)系方式言為什么學(xué)學(xué)什么怎么學(xué)學(xué)習(xí)要求與學(xué)習(xí)方法溫故而知新通過(guò)多作練習(xí)題鞏固知識(shí)點(diǎn)大學(xué)學(xué)習(xí)：專(zhuān)而博學(xué)習(xí)心態(tài)：專(zhuān)心致志、心平氣和索疑引總膜論貨懇幣摧資延金垃和削應(yīng)稍收驚項(xiàng)避目存明貨金密融跡資殿產(chǎn)長(zhǎng)羊期昌股播權(quán)林投棍資投借資規(guī)性鹿房欺地偵產(chǎn)固破定咐資繡產(chǎn)無(wú)冶形稅資宇產(chǎn)母與飯其繪他刺資蘿產(chǎn)流爆動(dòng)綱負(fù)愿?jìng)峭Ａ髁魟?dòng)狡負(fù)熄債所裂有字者債權(quán)畢益收游入略、綢費(fèi)銅用膊與增利廟潤(rùn)非心貨肅幣看資欣產(chǎn)妄交拜換債旨務(wù)話重貴組財(cái)吩務(wù)忙會(huì)滲計(jì)映報(bào)愿告1盾總幸論在裙《雷基慢礎(chǔ)氏會(huì)竿計(jì)欠》叨的迷基藏礎(chǔ)慘上鼻，訂進(jìn)配一導(dǎo)步資深雪入救理告解倒會(huì)咱計(jì)耀信息孕質(zhì)翅量降要皇求治、籮會(huì)艷計(jì)糠核伶算峽的元基斬本管前錘提店和飄核康算鹽基機(jī)礎(chǔ)趁，會(huì)搭計(jì)電要店素版，袋會(huì)事計(jì)瘋計(jì)島量朗屬暈性尾。學(xué)蛙習(xí)我目?jī)吹拿浥c夢(mèng)要設(shè)求管啊理懷會(huì)愚計(jì)寨（佳M初a評(píng)n掘a亞g耗e申r誓i國(guó)a袋l井A俱c赤c罷o銜u柳n務(wù)t才i癥n逃g隊(duì)）企裂業(yè)鍵會(huì)見(jiàn)計(jì)財(cái)甚務(wù)喜會(huì)這計(jì)魯(扇F潛i箭n釘a縣n圖c琴i尚a少l缸A陜c僚c剖o為u定n頓t現(xiàn)i喉n駱g染)會(huì)舞計(jì)政鹽府煩與暴非暮營(yíng)桑利反組勉織峽會(huì)密計(jì)財(cái)務(wù)會(huì)計(jì)管理會(huì)計(jì)目標(biāo)對(duì)外提供決策有用信息為內(nèi)部管理所用對(duì)象資金成本規(guī)范專(zhuān)門(mén)的準(zhǔn)則與制度內(nèi)部規(guī)范報(bào)告通用財(cái)務(wù)報(bào)告內(nèi)部報(bào)告（較靈活）模式賬—證—表無(wú)特定模式1負(fù)總從論中勵(lì)級(jí)擇財(cái)遷務(wù)榆會(huì)仔計(jì)之的瓣定打位范與馳特組點(diǎn)1鐵.蜘會(huì)丸計(jì)催學(xué)鬼原錄理登（史也切稱(chēng)次基左礎(chǔ)宮會(huì)狠計(jì)嶄學(xué)第）記挽賬四、虛算慨賬招和慌報(bào)句賬估等溪方桶面舊的床基趴本軌理界論南、潤(rùn)基威本寄方憂(yōu)法賽和置基鬧本沈技幕能。2邊.晚中隨級(jí)壤財(cái)倡務(wù)昂會(huì)遵計(jì)冠（拆也枝稱(chēng)森財(cái)離務(wù)助會(huì)益計(jì)載）會(huì)筋計(jì)光確息認(rèn)尚、綢計(jì)嘴量叢、標(biāo)記片錄謠和弓報(bào)逐告書(shū)的賤程冒序宏和紅方春法耀，吧既遇是蠟財(cái)慈務(wù)治會(huì)夢(mèng)計(jì)哀知哈識(shí)烤體筍系乞的壘主善體太部面分滾，夢(mèng)又主是絨企勉業(yè)廚會(huì)涂計(jì)物工享作花中動(dòng)最岡重屠要傲、疤最松基封本恐的貞內(nèi)瓶容序。騰居圍于批承涌前員啟香后擠的惰地少位沈，汗既頑是緊對(duì)桂會(huì)葛計(jì)農(nóng)學(xué)畜原鍛理?yè)嶂兄陆壹?xì)示潔的弱基評(píng)本宴理隆論扇、臣基辛本趕知糕識(shí)勒和命基州本夕方繭法鼠的具截體塌運(yùn)趁用，仍又怖是半進(jìn)錫一布步箭學(xué)誤習(xí)拒高浪級(jí)常會(huì)姑計(jì)袖學(xué)率的僵必胖要扯前令提捐和企基己礎(chǔ)嗽。3勁.斯高找級(jí)強(qiáng)財(cái)挑務(wù)個(gè)會(huì)視計(jì)嗚（木也略稱(chēng)堅(jiān)特贈(zèng)種龜會(huì)賀計(jì)樣）特美殊潛會(huì)智計(jì)刷業(yè)獨(dú)務(wù)串的走處隆理相，媽包長(zhǎng)括肌：毅特概殊混財(cái)誰(shuí)務(wù)飛報(bào)固告鍋問(wèn)霸題裕、扒企東業(yè)蛛會(huì)旁計(jì)鑼中院較悟特莖殊南且撓復(fù)聰雜模的猶問(wèn)奴題害，憶以碑及嫌企休業(yè)漿處富于鑰非吐持波續(xù)拒經(jīng)鵲營(yíng)循等捉特腸殊叨情硬況敏下全的生會(huì)欄計(jì)廉問(wèn)久題董。1立總擁論會(huì)紐奉計(jì)殺環(huán)蕉境蘭與援會(huì)蛙計(jì)限假粒設(shè)財(cái)朵務(wù)暗會(huì)獎(jiǎng)計(jì)修目惠標(biāo)會(huì)除計(jì)沸信其息帝質(zhì)團(tuán)量擁要復(fù)求財(cái)光務(wù)牢報(bào)幫表罷的霜基肺本盟要碗素確能認(rèn)米與割計(jì)稼量祖原尖則1礦總成論財(cái)輕務(wù)訊會(huì)較計(jì)部的赴理曠論穩(wěn)結(jié)之構(gòu)財(cái)務(wù)會(huì)計(jì)的目標(biāo)3.如何提供信息2.提供哪些信息1.向誰(shuí)提供信息4.信息的質(zhì)量標(biāo)準(zhǔn)決召策培有福用閣觀受講托災(zāi)責(zé)閥任自觀二邀、繭財(cái)坡務(wù)洪會(huì)謊計(jì)灶的鏟目蔽標(biāo)三盲、筆財(cái)撥務(wù)涌會(huì)譜計(jì)散的庫(kù)信墾息兔處知理剝程宜序1旨總轟論確棕認(rèn)麗r際e繼c著o噴g壩n駐i材t磨i息o硬n記是錄招r柏e炎c驢o綁r唐d諸i田n咳g報(bào)鬼告萬(wàn)r賞e氧p炮o旱r版t穗i久n婚g計(jì)險(xiǎn)量捷m租e炭a拉s探u草r察e捐m毯e姻n屢t將繡某攪一吩項(xiàng)猛目稿作贊為壘會(huì)婚計(jì)敘要掏素龍加紀(jì)以卻記稅錄刮和列午入忍財(cái)臺(tái)務(wù)甩報(bào)挽表掏的誕過(guò)寬程遮。解京決那如座何輕對(duì)酸會(huì)追計(jì)筐要厚素解在撥記榨錄茄時(shí)閉和改在俗報(bào)表濾中漂數(shù)坑量侮描伐述老的館問(wèn)爹題苦。將致經(jīng)垂過(guò)珠確遺認(rèn)擱和村計(jì)問(wèn)量鏟的僵項(xiàng)槳目恭在黨賬離戶(hù)哥中質(zhì)正式存記烈載拆的蹤蝶過(guò)底程嗎。以肢財(cái)社務(wù)來(lái)報(bào)筍表榴或變其吸他參財(cái)泳務(wù)誓報(bào)雹告代的險(xiǎn)形駐式散向信前息萬(wàn)使億用攻者媽提爭(zhēng)供潔會(huì)瞧計(jì)豆信慈息慌的遭過(guò)密程擦。會(huì)懇計(jì)崗循京環(huán)企赤業(yè)允經(jīng)濟(jì)毀活危動(dòng)數(shù)吃據(jù)代收捧集州、屋整叼理癢、嘉分板析編決制膜會(huì)咳計(jì)信分受錄登獨(dú)記嶼賬各戶(hù)賬雪戶(hù)鳥(niǎo)記劑錄債核振查編哄制遞財(cái)貿(mào)務(wù)催報(bào)考表會(huì)易計(jì)筒信遼息越系醫(yī)統(tǒng)決艷策懲有巷用會(huì)辜計(jì)犬信逗息1桃總蓋論第把二社節(jié)牛財(cái)寒務(wù)乎會(huì)衣計(jì)膠核直算斧的球基琴本邊前謎提鑰與蜂基尋礎(chǔ)一逢、香會(huì)絡(luò)計(jì)椒假棋設(shè)改（緒會(huì)仗計(jì)鼻核垃算神的宵基麻本憑前吉提賴(lài)）1慌總尿論會(huì)計(jì)假設(shè)會(huì)計(jì)主體貨幣計(jì)量持續(xù)經(jīng)營(yíng)會(huì)計(jì)分期1廟、會(huì)墨計(jì)肢主禍體假現(xiàn)設(shè)會(huì)勵(lì)計(jì)繳主欄體掛假頃設(shè)睛限政定情了斷會(huì)姜計(jì)釣核臣算斷的集空鄉(xiāng)豐間軌范疫圍陣，秤為滑會(huì)冠計(jì)對(duì)人惠員銹的載會(huì)絲式計(jì)渣核睜算揪提貓供樣了據(jù)立洋場(chǎng)店。A會(huì)財(cái)計(jì)動(dòng)主分體A容從饑B區(qū)購(gòu)潤(rùn)入智設(shè)謠備望一兼臺(tái)躺，房誠(chéng)款蛾項(xiàng)勤未船付B縣會(huì)猜計(jì)列主版體A主體作設(shè)備購(gòu)入核算:固定資產(chǎn)增加,債務(wù)增加B主體作商品銷(xiāo)售核算:收入增加，債權(quán)增加2偵、持亭續(xù)撇經(jīng)姥營(yíng)是味指前會(huì)繭計(jì)座主再體栗在公可播以尋預(yù)儲(chǔ)見(jiàn)民的唐未掘來(lái)鐮，鎖其情經(jīng)太濟(jì)牲活蒙動(dòng)梢是牲持辰續(xù)支正帶常英進(jìn)慶行忙的萄，牢不鋪會(huì)玻面您臨檢破拒產(chǎn)模清燒算蠶。持懸續(xù)約經(jīng)開(kāi)營(yíng)題發(fā)級(jí)展某會(huì)計(jì)主體兩種發(fā)展趨勢(shì)破噴產(chǎn)清顆算月怎度季份度半觀年哭度1234567891011123偶、奧會(huì)組計(jì)兼分良期將論會(huì)乎計(jì)眠主質(zhì)體拾的帆持停續(xù)情不炒斷帝的垮經(jīng)瓜濟(jì)蝦活攀動(dòng)元過(guò)奸程克，預(yù)劃談分筋為棗若慮干狼個(gè)才首挪尾背相枝連戴、質(zhì)等提間裁距斯的蒼時(shí)馳間努段搖，禿每哄一缸個(gè)制時(shí)籍間右段友即芝稱(chēng)搏為驅(qū)一疼個(gè)會(huì)論計(jì)擋期知間。會(huì)望計(jì)撐期五間載分納為廉年削度販、邀半堤年沙度抄、通季窯度勇和鹽月多度機(jī)。踏我爽國(guó)砌《勝會(huì)頸計(jì)近法發(fā)》初規(guī)扒定乳以鑼公控歷挺年撫度窯作制為程會(huì)責(zé)計(jì)娛年猴度丙。會(huì)朗計(jì)域期荷間會(huì)裹計(jì)船年床度會(huì)把計(jì)拔中控期貨咐幣暑是脆商幟品矛的激一籃般工等陽(yáng)價(jià)裙物漏，稱(chēng)能栽用蓋以市計(jì)朗量民所崇有礙會(huì)英計(jì)謝要鼠素際，柱也近便政于值綜災(zāi)合感，使實(shí)依際倒成存本牽、秧可快比幅性業(yè)和利謹(jǐn)椅慎沖性絡(luò)等擁會(huì)雙計(jì)武核刺算豈質(zhì)條量畝標(biāo)假準(zhǔn)虜?shù)奶到ǚ绷r成誤為承可址能窗。4稻、擋貨擊幣服計(jì)刮量企業(yè)經(jīng)濟(jì)活動(dòng)資產(chǎn)負(fù)債所有者權(quán)益收入費(fèi)用利潤(rùn)貨幣計(jì)量二戒、送企暴業(yè)章會(huì)處計(jì)希核咬算六基翼礎(chǔ)透—百—棉權(quán)曠責(zé)析發(fā)慈生彼制搶(紋a前c潤(rùn)c雹r慚u蹈a哈l碌b壯a(bǔ)太s串i階s叛)有逃了哀權(quán)疲責(zé)頭發(fā)倍生懶制說(shuō)，侮才展有懂了駐應(yīng)至付玻、援預(yù)廉付域、株應(yīng)毅收尚、視預(yù)義收釣等侄概春念握。權(quán)塵責(zé)吐發(fā)巡壽生取制錯(cuò)的雙優(yōu)淘點(diǎn)鈴：心更瘡好絮地爆反乞映載企毒業(yè)饞的曠業(yè)納績(jī)適。第泥三微節(jié)勢(shì)會(huì)匆計(jì)存信恒息寶質(zhì)性量囑要廣求我盆國(guó)老《交企極業(yè)洪會(huì)黃計(jì)介準(zhǔn)涌則盯—見(jiàn)基鏈本奪準(zhǔn)憲則代》真實(shí)性(reliability)相關(guān)性(relevance)明晰性(understandability)可比性(comparability)實(shí)質(zhì)重于形式(substanceoverform)重要性(materiality)謹(jǐn)慎性(prudence)及時(shí)性(timeliness)1沿總途論可屋靠民性票又蠢稱(chēng)挪客短觀律性升或瓜真嚼實(shí)豬性嶼，呆要喝求靠企掀業(yè)鏟應(yīng)奪當(dāng)厚以愚實(shí)籍際垂發(fā)噴生梁的密交奧易捎或震者持事炕項(xiàng)羨為撫依岔?yè)?jù)勒進(jìn)傻行膝確孟認(rèn)刷、稻計(jì)傲量截和婦報(bào)仙告織，破如士實(shí)交反攔映常符馬合五確振認(rèn)完和宿計(jì)腳量米要青求蕉的噸各爹項(xiàng)步會(huì)晝計(jì)鴨要著素合及音其嗓他娃相誓關(guān)顫信低息究，多保拳證稿會(huì)跌計(jì)庫(kù)信釣息伍真宿實(shí)剖可困靠崗、該內(nèi)爬容位完釀?wù)麖?。虛植假?jīng)劉濟(jì)勒業(yè)太務(wù)紋、雪會(huì)總計(jì)綱信煮息會(huì)計(jì)核算會(huì)計(jì)信息報(bào)送?？捎】肯赃`蓮反普可唐靠象性徒的臺(tái)兩郵種高表森現(xiàn)灰形晌式奴：虛惜假罪的謠經(jīng)享濟(jì)慎業(yè)夠務(wù)真仍實(shí)幫的隊(duì)經(jīng)輸濟(jì)掀業(yè)臭務(wù)填岡制登核記日記賬總賬明細(xì)賬違冊(cè)反噸會(huì)初計(jì)制攻度晃規(guī)書(shū)定填濕制麗憑觸證日記賬總賬明細(xì)賬登倦記偽垮造遵會(huì)顫計(jì)協(xié)憑智證變候造波會(huì)以計(jì)劇憑復(fù)證虛顆假會(huì)瞇計(jì)限信鎮(zhèn)息遵云循完可肉靠過(guò)性蔥的抵意胖義雙：真涌實(shí)至?xí)矣?jì)戀信崇息虛役假會(huì)右計(jì)滲信陳息虛淚假制反則映擠：財(cái)辣務(wù)靠狀淹況經(jīng)踢營(yíng)范成鐘果現(xiàn)破金圈流儲(chǔ)量如眉實(shí)抬反船映籌：財(cái)夾務(wù)鍛狀宮況經(jīng)脖營(yíng)急成楊果現(xiàn)居金雄流竿量正至確正決格策錯(cuò)剩誤件決喘策相輕關(guān)敘性相捕關(guān)快性總原側(cè)則又踐稱(chēng)凝有槍用另性掩原款則晃，條要混求來(lái)企傍業(yè)獅提曬供電的盒會(huì)態(tài)計(jì)巖信航息耳應(yīng)梯當(dāng)容與訂財(cái)閥務(wù)腦報(bào)練告捎使架用故者者的衰經(jīng)旗濟(jì)弓決因策辰需懸要揪相勺關(guān)捏。只作有鴨相賺關(guān)旱的發(fā)會(huì)搜計(jì)呢信誰(shuí)息稿才現(xiàn)有附助蔑于茂財(cái)夢(mèng)務(wù)浮報(bào)姻告銅使悼用粱者皇對(duì)戒企裳業(yè)漠過(guò)予去賊、癥現(xiàn)扎在腥或治者蝕未霜來(lái)植的們情尼況槽做說(shuō)出歷評(píng)輸價(jià)守或中者大預(yù)夢(mèng)測(cè)怕。投伙資勵(lì)者和公債準(zhǔn)權(quán)朝人頁(yè)等國(guó)溜家夢(mèng)宏吧觀經(jīng)低濟(jì)釣管賊理編部樣門(mén)會(huì)押計(jì)信坡息企串業(yè)窯內(nèi)呆部經(jīng)壇營(yíng)燦管缸理拐者其猶他湖方孩面男：社吵會(huì)跌公火眾嫂、舒客待戶(hù)酷、千職扛工會(huì)么計(jì)詠信機(jī)息吼需棉求怒者國(guó)膏際日資舌金知的丹流痛動(dòng)可夸理蕩解妻性要鏈求顯企失業(yè)癥提益供記的箱財(cái)灑務(wù)招會(huì)逐計(jì)僑信爐息報(bào)應(yīng)壺當(dāng)圈清尤晰莖明擋了糞，勿便及于暢財(cái)核務(wù)跑報(bào)惡告鋤使少用尸者理撤解輕和幼運(yùn)隸用。可測(cè)理掏解畝性原始憑證記賬憑證會(huì)計(jì)賬簿

會(huì)計(jì)報(bào)表

會(huì)計(jì)賬簿可底比告性家的黎要光求壓：可勒比盆性枝要牽求稿企吵業(yè)姜提喬供跌的伸會(huì)軌計(jì)爺信識(shí)息相電互阿可偏比，廁即鑒不暢同叨單熊位舉同消一寄時(shí)沾期藍(lán)的弓會(huì)萌計(jì)盒信拋息祥應(yīng)握相湊互凍可霧比希，聞稱(chēng)南為磚“橫任向成可霧比”像，第同傭時(shí)棕，督可騙比仙性雪也埋要另求派同日一寬單剖位餃不美同臂時(shí)我期熱的攪會(huì)蹲計(jì)纖信格息赴相瓜互增可栗比呈，賀稱(chēng)譽(yù)為參“縱館向酒可牢比”筒。

A單位B單位C單位2007年2006年2005年遵循一貫性可比性原則遵砌循恐可走比呀性妙的仔意勤義校：海南爾購(gòu)集機(jī)團(tuán)長(zhǎng)胃虹左集盡團(tuán)兩誤者諒都框遵菜循歡國(guó)旺家統(tǒng)養(yǎng)一塌會(huì)蛾計(jì)座準(zhǔn)頑則團(tuán)規(guī)悄定會(huì)脹計(jì)罪核知算會(huì)側(cè)計(jì)柴核拒算會(huì)刺計(jì)瓦信胃息會(huì)翁計(jì)遙信緣瑞息相鞠互律可膀比一厚筆宣資杯金莊投通向酒哪火里？實(shí)顛質(zhì)擁重牲于間形職式要未求網(wǎng)企高業(yè)恒應(yīng)粗當(dāng)?shù)ぐ此驼占幌桃滓刍蚵毷罗p項(xiàng)僚的羅經(jīng)書(shū)濟(jì)虎實(shí)非質(zhì)哈進(jìn)沈行約會(huì)味計(jì)仰核喜算倒，倚而麗不備應(yīng)居當(dāng)迎僅腥僅故按檢照慎它王們這的航法趟律挽形押式嚼作挪為呼會(huì)互計(jì)刃核露算被的征依燈據(jù)貸。實(shí)茶質(zhì)交重婚于謎形宅式法律形式經(jīng)濟(jì)業(yè)務(wù)二者分離經(jīng)濟(jì)實(shí)質(zhì)會(huì)計(jì)核算重贏要逃性要控求后企催業(yè)會(huì)在碧會(huì)晚計(jì)習(xí)核爭(zhēng)算蓮過(guò)燙程劑中督對(duì)皆交軍易責(zé)或初事浴項(xiàng)暈應(yīng)漢當(dāng)叮區(qū)逼別晌其伸重態(tài)要武程揭度別，杜采遭用贏不資同包的捏會(huì)蜜計(jì)組核宇算未方困法定。對(duì)尾資胸產(chǎn)厲、斃負(fù)少債婦和奮損冶益疫等店有言較須大斷影米響媽?zhuān)坎z進(jìn)營(yíng)而魔影架響跡財(cái)昏務(wù)櫻會(huì)貧計(jì)岸報(bào)繁告廟使言用金者碧據(jù)活以騰作施出買(mǎi)合暴理靠判縮慧斷虛的含重幸要房誠(chéng)會(huì)屬計(jì)圈事弓項(xiàng)碧，疾必鋒須全按乘照鵝規(guī)抖定航的嗚會(huì)舍計(jì)節(jié)方碧法絹和探程兩序從進(jìn)賭行本處濫理缺，蓬并貪在懶財(cái)覺(jué)務(wù)蘆會(huì)盯計(jì)博報(bào)崖告姑中陶予此以劇充預(yù)分熔、冒準(zhǔn)假確決地蘇披朗露載；黃對(duì)嫌于部次光要夸的兇會(huì)判計(jì)伸事背項(xiàng)把，音在斬不凳影漢響竹會(huì)總計(jì)浪信肚息熔真使實(shí)仇性狹的好前挽提盯下廢，更可率適貢當(dāng)急簡(jiǎn)樓化換處泄理。重熔要漂性謹(jǐn)山慎徒性又陣稱(chēng)嶄穩(wěn)冤健挨性針或若保清守扒性焦，憶要眠求暢企賴(lài)業(yè)矮對(duì)慰交蚊易翁或他者臥事錢(qián)項(xiàng)太進(jìn)背行嫩會(huì)席計(jì)孟確靈認(rèn)拐、紅計(jì)墨量鞠和住報(bào)鞠告虛應(yīng)捕當(dāng)添保緞持隆應(yīng)這有作的孩謹(jǐn)趴慎晃，段不拾得紐奉高呈估塵資率產(chǎn)枯或炭收繩益鬼、猴抵趕估奮負(fù)象債趁或中者遷費(fèi)霉用及。謹(jǐn)紋慎登性航原柴則青的燃要怪義渴在鋒于：呆應(yīng)扒當(dāng)揪合顯理訴預(yù)美計(jì)許可師能暫發(fā)里生瞧的挖損誕失另和佩費(fèi)罰用薦，舍而暑不喘應(yīng)漏預(yù)板計(jì)蠻可款能碎取芽得半的節(jié)收元入夾和計(jì)過(guò)世高你估杏計(jì)乳資灑產(chǎn)穿的狹價(jià)動(dòng)值紡。謹(jǐn)證慎蠢性尸的姻應(yīng)畏用啟不濃允慎許月企傻業(yè)保設(shè)焰置娛秘佛密單準(zhǔn)翁備撫。謹(jǐn)費(fèi)慎河性及寶時(shí)鞋性感原捐則是響指查會(huì)熱計(jì)大核服算娘工探作泛要贏講欣求濁時(shí)捎效梁。亭它場(chǎng)要臭求驢會(huì)哪計(jì)羽核始算漢應(yīng)逃于志經(jīng)搭濟(jì)海業(yè)扛務(wù)線發(fā)域生泳的墨當(dāng)云期拾進(jìn)渡行混，統(tǒng)既額不介能熄提篇前曠也撲不盆能降拖捐后柜。寸會(huì)推計(jì)威核杜算燈只拌有閉及饒時(shí)甘進(jìn)返行默，麗才智能肯保肚證郵會(huì)巾計(jì)跳信屯息昆使仙用痕者大及醋時(shí)遷有耽效僑地姿提踢供幟和慮利號(hào)用煩會(huì)駝?dòng)?jì)澇信春息潛。及田時(shí)答性×

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×7陪月龜份卸購(gòu)新入熟材連料遇1燥0掠0盤(pán)0市公叮斤斃，頂單第價(jià)咐1疫0妻元散，宵用邊銀咬行鞭存襪款撿支葬付塞。幸該撕業(yè)憂(yōu)務(wù)佩應(yīng)陸在炒7革月皆份脅入擱賬龜。第波四禁節(jié)卵會(huì)外計(jì)脅要社素仰確緣瑞認(rèn)資涼產(chǎn)匠(仗a蜜s獅s栗e污t那s束)反戀映改財(cái)噴務(wù)夜?fàn)铗邲r望的尊要冒素棄負(fù)棒債飄(提l夠i汗a喬b跟i啦l贊i悄t仇i魚(yú)e常s糊)所室有座者恨權(quán)羨益膊(莖e門(mén)q證u炒i屬t小y肯)收唐入努(捧r幣e蹲v信e泊n閣u叼e美)反弟映魯財(cái)紹務(wù)濾成掘果孫的耕要負(fù)素妻費(fèi)緒用宣(招e綱x段p里e追n污s餡e麥s歡)利石潤(rùn)配(壁p貢r(shí)測(cè)o位f松i酒t經(jīng))資棵產(chǎn)栽的總確統(tǒng)認(rèn)定系義指箭企櫻業(yè)飽過(guò)順去血的崇交璃易鏡或輩者沫事婦項(xiàng)料形小成爽的露，揉由雕企姿業(yè)倘擁走有紙或怎控廚制宰的丟，預(yù)顯期后會(huì)猜給奮企左業(yè)訓(xùn)帶稿來(lái)捧經(jīng)耳濟(jì)毀利茫益棋的資岡源。三督個(gè)告特釣征艦：a古)詠過(guò)脂去當(dāng)?shù)呐越荒幸壮鸷秃鹗滦鬼?xiàng)仔形姿成掃的沸；六b薪)郊必濟(jì)須淚由倉(cāng)企片業(yè)咬擁鼠有墓或雜控箭制止；危c艙)仙包扁含錄未熟來(lái)湯經(jīng)聽(tīng)濟(jì)便利趁益夏。確研認(rèn)裁：滿(mǎn)賄足表資鄰產(chǎn)存定經(jīng)義呢的金同敬時(shí)冒，應(yīng)喉同頁(yè)時(shí)悠滿(mǎn)憤足食兩你個(gè)層確急認(rèn)查條賽件填：a拾)軋與挺該緞項(xiàng)臘目稍有賀關(guān)殘的霸經(jīng)犁濟(jì)閥利暖益很饑可艇能仿流澡入版企攜業(yè)挎；b假)創(chuàng)該掀項(xiàng)江目達(dá)的您成結(jié)本梯或沈價(jià)漸值能晶夠絲式可墓靠石地義計(jì)蟲(chóng)量壩。負(fù)紫債鬧的果確卡認(rèn)定姑義過(guò)暈去嘆企糕業(yè)朵過(guò)忽去垮的骨交私易杯或狼者杯事份項(xiàng)待形懼成殘的間，挑預(yù)爪期估會(huì)靈導(dǎo)百致槽經(jīng)堤濟(jì)吹利刺益遷流辛出繁企匠業(yè)職的悟現(xiàn)孕時(shí)活義跳務(wù)冤。三食個(gè)用特踢征燈：a癢)井過(guò)飼去接的具交某易巾和輩事很項(xiàng)走形惰成謙的甩現(xiàn)漆時(shí)拔義約務(wù)固；衰b買(mǎi))些義拖務(wù)脊包盈括呼法退定壞義兼務(wù)畝和省推技定魂義跨務(wù)屋；隸c騰)刊義釣務(wù)齊的殿履墻行生必孝須寸會(huì)罪導(dǎo)動(dòng)致喪經(jīng)前濟(jì)浙利蠶益禽的怒流件出新。確廈認(rèn)紫：滿(mǎn)糕足古負(fù)劃債別定浪義膽的師同僻時(shí)妄，應(yīng)悼同林時(shí)毯滿(mǎn)恨足召兩妖個(gè)雞確杰認(rèn)投條本件緣瑞：a性)倍與衛(wèi)該鳴項(xiàng)河目罷有韻關(guān)服的榜經(jīng)屬濟(jì)毅利匹益很遇可次能道流具出能企痰業(yè)笛；b恐)栗未繡來(lái)其經(jīng)噴濟(jì)泰利彎益佩的跪流湖出能棗夠幼可棕靠蚊的膏計(jì)劇量慨。所劑有滋者歌權(quán)進(jìn)益定剃義-仿-冒企俱業(yè)吼資孤產(chǎn)臟扣士除傅負(fù)立債簡(jiǎn)后舒，要由衛(wèi)所襯有慣者夫享刷有靜的剩幸余系權(quán)畜益。來(lái)蕩源肅包戚括：所字有懂者鴉投專(zhuān)入扇的兆資做本王、底直筐接鮮記誤入喘所往有作者獸權(quán)奔益隆的利理得榮和慮損逃失嘴、留打存耽收岔益撈。利粘得尺和皇損傭失哈：（圖1責(zé)）標(biāo)利記得哲(鮮g脫a膚i足n束s館)-踩-侄是嚴(yán)指嫌由繁企陶業(yè)非熱日仰常平活丈動(dòng)所戚形截成失的做、喜會(huì)廣導(dǎo)叉致坡所淋有墾者攻權(quán)勢(shì)益增裳加借的、避與肉所師有徒者焰投秩入勤資域本輝無(wú)鑄關(guān)獄的敘經(jīng)橋濟(jì)每利刃益盯的流噴入。（正2臉）甘損伍失企(頭l龍o應(yīng)s牽s住e丸s排)-謝-慎是哪指鹽由跨企橡業(yè)非麗日榆常披活委動(dòng)所方發(fā)地生克的粗、候會(huì)昂導(dǎo)總致加所擠有崇者宜權(quán)設(shè)益減索少棍的、但與衣向銹所爹有裂者丟分璃配交利談潤(rùn)兄無(wú)排關(guān)勞的沉經(jīng)嶼濟(jì)鍋利巴益辨的流篇出。收撫入定血義饅-芹-收掌入匹是毀指由企今業(yè)它在日寬常活延動(dòng)竟中惠形亞成賢的系、裂會(huì)佳導(dǎo)脹致崗所得有紫者借權(quán)機(jī)益殊增雪加哄的粱、駝與剖所考有側(cè)者端投郵入侄資華本奶無(wú)盒關(guān)絹的顧經(jīng)甚濟(jì)飄利軌益踩的總毅流旗入揮。確淘認(rèn)性：只質(zhì)有忌在未費(fèi)來(lái)朝經(jīng)懷濟(jì)港利聾益擋很武可嶺能校流灘入嶼，號(hào)從襯而鎖導(dǎo)注致接資分產(chǎn)狗增芹加趁或獨(dú)負(fù)扔債葡減鉆少紙，且炭經(jīng)土濟(jì)域利差益粘流揉入女金數(shù)額能餃夠亦可膨靠控計(jì)蠢量負(fù)時(shí)才融能擇確壘認(rèn)像。費(fèi)兆用定灣義-貪-蘭費(fèi)恨用桑是浸指裹企清業(yè)睜在量日高常溫活臉動(dòng)筒中湯發(fā)亭生注的驗(yàn)、制會(huì)謠導(dǎo)棄致煙所偷有岔者構(gòu)權(quán)味益烏減林少姨的極、船與鉗向血所盾有旗者泥分術(shù)配六利傲潤(rùn)父無(wú)享關(guān)咸的經(jīng)信濟(jì)仿利液益勵(lì)的嫂總重流持出。確之認(rèn)叛：費(fèi)狐用悉只敏有屯在經(jīng)蘿濟(jì)匆利纏益北很巖可嗽能廊流屠出從監(jiān)而窮導(dǎo)怪致唯資容產(chǎn)覽減梳少命或裁者逢負(fù)飾債德增積加渣、矛且浪經(jīng)略濟(jì)轎利濤益恨的流濾出造額牲能企夠扮可陸靠售計(jì)款量時(shí)離才艦?zāi)苷秤梵H以?xún)r(jià)確態(tài)認(rèn)意。為餅生弓產(chǎn)條產(chǎn)猴品貝、釀提芳供集勞扎務(wù)爺?shù)裙冒l(fā)川生橡的憂(yōu)可趕歸你屬霞于悼產(chǎn)搬品引成蹤蝶本腔、趕勞除務(wù)憂(yōu)成晌本伙等勁的閑費(fèi)層用烈，梢應(yīng)哲當(dāng)棒在錦確監(jiān)認(rèn)刮產(chǎn)喊品啦銷(xiāo)飾售敲收類(lèi)入睡、尤勞卡務(wù)酬收盆入經(jīng)等享時(shí)丈，忽將察已雙銷(xiāo)族售脹產(chǎn)基品掙、售已恢提經(jīng)供隨勞愿務(wù)津的鴿成換本猛等貫計(jì)朵入河當(dāng)薄期腿損字益父。利猜潤(rùn)利哭潤(rùn)是饅指筐企遼業(yè)耳在晉一抬定跡會(huì)瓜計(jì)奶期各間以的的經(jīng)范營(yíng)窯成振果遍,森利游潤(rùn)芹包尼括移收星入絕減簡(jiǎn)去乓費(fèi)收用稠后傻的阿凈駝?lì)~艦、直郊接克計(jì)百入費(fèi)當(dāng)維期炭利撞潤(rùn)息的且利利得遠(yuǎn)和爽損梯失等銷(xiāo)。直脖接鍋計(jì)原入博當(dāng)?shù)哑诩o(jì)利父潤(rùn)送的刪利該得倡和裁損脈失鹿，是銳指折應(yīng)類(lèi)當(dāng)塵計(jì)柔入陜當(dāng)想期劣損冠益蔥、費(fèi)會(huì)折導(dǎo)叫致刺所鑄有原者頃權(quán)畏益恭發(fā)屑生暴增糠減女變啟動(dòng)思的丈、鉤與選所旅有芳者徑投懷入胳資儲(chǔ)本聾或音者著向摘所揪有糞者即分賭配熔利膊潤(rùn)德無(wú)塑關(guān)捷的傻利嫌得鋒或櫻者誕損險(xiǎn)失坦。

直接計(jì)入利潤(rùn)——營(yíng)業(yè)外收支利得和損失

直接計(jì)入所有者權(quán)益—其他資本公積第史五極節(jié)枕會(huì)雁計(jì)宰計(jì)仍量政屬迷性歷鼻史禍成郵本（H亦i升s蹄t缸o(hù)寬r歪i畫(huà)c杠a槽l竿C工o杰s勇t）重蹄置散成涉本（C撈u其r猛r潤(rùn)e問(wèn)n跌t鑰C仙o普s桂t，乞即證“怒現(xiàn)捆行感成務(wù)本屈”井）可幅變播現(xiàn)陵凈腥值（N喪e坦t恭R恨e劉a罪l恥i冷z極a煙b協(xié)l搬e滿(mǎn)V壤a注l分u礎(chǔ)e）現(xiàn)販值（P侄r峽e日s塊e楊n嶄t遞V撥a問(wèn)l息u電e）公注允墳價(jià)李值（F買(mǎi)a累i挺r懷V宰a趴l嬌u永e）1藥總末論這組些轟計(jì)梨量縣屬雀性期是徒互跳不宵相鑄容等的哥嗎巷？一劍、掀歷晚史甲成擁本歷清史熟成欺本喂，驢是婚指伏取部得竹或紋制很造扁某容項(xiàng)友財(cái)焰產(chǎn)怕物和資垮時(shí)徹所納實(shí)粱際獸支鼠付盞的聽(tīng)現(xiàn)渡金魂或球現(xiàn)吃金利等宰價(jià)夠物桐。優(yōu)容點(diǎn)總：咬具鎮(zhèn)有獻(xiàn)客安觀考性慚，偶可抬驗(yàn)臣證芽性苗，美且閱取罪得妙的船成膀本煤低卻．缺貨點(diǎn)丈：廉預(yù)燙測(cè)望價(jià)全值踏趨密弱狡，乎不鈴能們計(jì)坦量染金露融距工先具棄及俊其拿衍科生查產(chǎn)喬品餃，鞠不尼滿(mǎn)扣足演信綠息坦的沉相句關(guān)傾性往。二仍、鞠重波置煌成逮本重睜置巖成含本搭，來(lái)是繼指寶按徐照乎當(dāng)購(gòu)前顧市郵場(chǎng)隆條昂件無(wú)，業(yè)重訪新政取新得醫(yī)一涼項(xiàng)皂資王產(chǎn)令所航需模支傅付約的?，F(xiàn)磨金柔或膚現(xiàn)梢金咽等醫(yī)價(jià)痰物筍金賞額與。優(yōu)在點(diǎn)價(jià)：幟滿(mǎn)藍(lán)足邊會(huì)西計(jì)掌信姥息挺相海關(guān)掉性駐。缺曠點(diǎn)支：?jiǎn)慰尚趴烤托粤y醋以掙保齒證封。三職、掠可望變哭現(xiàn)旗凈此值可喚變聞現(xiàn)振凈川值老，姐是難指巾在寇正朝常耗生屠產(chǎn)主經(jīng)坐營(yíng)碰過(guò)好程啞中貞，揪以貢預(yù)窗計(jì)怪售即價(jià)白減巨去跨進(jìn)街一母步哄加連工圓成農(nóng)本卸和映預(yù)僑計(jì)衰銷(xiāo)餓售井費(fèi)栽用作以末及柴相燈關(guān)呼稅倆費(fèi)室后監(jiān)的饅凈頸值只。優(yōu)巾點(diǎn)暗：瓦資愁產(chǎn)異的墨價(jià)汪值辭比看較德客袋觀紀(jì)，曲具康有叉一領(lǐng)定堡的殊相啄關(guān)艇性潑，治具聽(tīng)有蓬可煩加燈總絡(luò)性逮。缺煉點(diǎn)怪：刪不浸能零適的用刪于稼所盜有加資釘產(chǎn)禍，咬例梅如塵礦藍(lán)井傻、舞商肯譽(yù)希等愛(ài)。四足、舅現(xiàn)混值現(xiàn)植值由，調(diào)是蜘指僚對(duì)浪未處來(lái)汪現(xiàn)莫金池流蒸量姑以候恰流當(dāng)自的雁折耕現(xiàn)紗率袖進(jìn)皮行蛛折指現(xiàn)暮后奸的赴價(jià)史值認(rèn)，賓是亮考煮慮籃貨崖幣誼時(shí)師間講價(jià)斬值債的畝一營(yíng)種導(dǎo)計(jì)誓量描屬乓性娃。優(yōu)粥點(diǎn)顧：思最截符非合奮資求產(chǎn)眼的拳本遞質(zhì)踩特征征悟。缺槳點(diǎn)區(qū)：段現(xiàn)塔值跟的偏計(jì)戒算滴包王含框大飯量紋的快人膜為配估創(chuàng)計(jì)謀，銳容翅易緩為跌管所理怎層沈所踢操敲縱膀，奴且和計(jì)營(yíng)量訓(xùn)成品本蚊也內(nèi)較垃大些。五房誠(chéng)、引公征允給價(jià)青值公芳允飾價(jià)艱值悶是室指柏在曬公毒平雹交動(dòng)易丸中嘴，帽熟交悉屬情妥況停的再交悄易老雙肉方經(jīng)自肢愿虹進(jìn)階行義資總產(chǎn)接交橡換際或手者恢債降務(wù)勾清牲償電的寨金軍額嗎。優(yōu)欣點(diǎn)筆：播相權(quán)對(duì)湊歷男史梯成滅本糟，穴公倡允壞價(jià)譽(yù)