財務(wù)會計(jì)核算管理基礎(chǔ)知識

第三章會計(jì)核算基礎(chǔ)

會計(jì)核算基礎(chǔ)是指:會計(jì)核算應(yīng)當(dāng)具備的前提條件，以及在這個前提下進(jìn)行會計(jì)核算的應(yīng)當(dāng)遵循的標(biāo)準(zhǔn)和質(zhì)量要求。會計(jì)核算前提條件標(biāo)準(zhǔn)要求1第三章會計(jì)核算基礎(chǔ)

§1、會計(jì)假設(shè)

§2、會計(jì)信息質(zhì)量特征

§3、會計(jì)要素確認(rèn)、計(jì)量及其要求

§4、權(quán)責(zé)發(fā)生制與收付實(shí)現(xiàn)制2第一節(jié)會計(jì)假設(shè)一、會計(jì)假設(shè)的定義二、會計(jì)假設(shè)的內(nèi)容3一陶、兆會協(xié)計(jì)升假年設(shè)（或前歌提貢條太件蜘）的戰(zhàn)定猴義◆為御保慢證反會睛計(jì)互工露作望正珠常弦進(jìn)捷行若和蠟會漿計(jì)熄信粘息周的旦質(zhì)毫量,對稱會備計(jì)威核目算備的范夫圍、內(nèi)逢容和計(jì)懶量賊單迫位等生所津作拋的沫合紡理遷推禽斷,是責(zé)會忘計(jì)尋對較象貢、選原僚則斜、膝程辱序砌和罰方報法攪等技賴父以掌存闖在伶的生基嚼礎(chǔ)貫。會計(jì)核算前提條件核算對象核算原則核算程序核算方法4二躁、雄會難計(jì)泊假騙設(shè)展的蒸內(nèi)姜容（野一滔）會臂計(jì)壇主現(xiàn)體絹假李設(shè)1、會暴計(jì)暴主移體星假姓設(shè)機(jī)的趴定賴義◆企枯業(yè)蓮應(yīng)畜當(dāng)塑對筋其床本組身鐵發(fā)怎生描的義交帶易卸或計(jì)事靠項(xiàng)朋進(jìn)胳行蠻會飼計(jì)存的早確暴認(rèn)告、羨計(jì)薪量稠和哀報遭告顆。A會計(jì)主體C會計(jì)主體B會計(jì)主體D會計(jì)主體562、庫確烤立蠅會供計(jì)廚主逆體牌假籠設(shè)柿的彼意頭義明拍確龜會義計(jì)調(diào)工段作的空捆間塌范苗圍會蹄計(jì)繞服菜務(wù)翻對番象—債—指順會制計(jì)粥所但反登映以的陪是省某絹一落特揉定單都位擔(dān)的銳經(jīng)勻濟(jì)吧活朱動不欠是淚法跡律農(nóng)主庸體—認(rèn)—會趙計(jì)黃主躺體嬌與梨經(jīng)賽濟(jì)估上聚的蛙法惹人粘不是耗同扭一惹概焰念是津獨(dú)析立棵實(shí)街體—畏—會番計(jì)菠核萍算云應(yīng)凳當(dāng)悅記好錄畝反赴映帶主井體涌本舒身各姿項(xiàng)授業(yè)抱務(wù)課經(jīng)褲營站活續(xù)動照及泊結(jié)棚果（疊這屬一勝前除提可界辱定冷了肯會詞計(jì)信的權(quán)壁益填范劃圍）作別為日會擺計(jì)狼主刑體周必置備滑三右個任條癢件灰：具堪有顫一拼定乎數(shù)彼量蘆的弦經(jīng)脊?jié)滟Y悔源進(jìn)須行源獨(dú)澤立咐的磁業(yè)頂務(wù)甩經(jīng)漫營鉆活妨動似或懷其斤他投活什動實(shí)抬行廣獨(dú)應(yīng)立咐核喪算鬼，貝提夢供躬反腎映糕本嘆主舅體倚經(jīng)茫濟(jì)欲情刺況駝的婚財副務(wù)扇會蝦計(jì)努報有告（腐二撫）緞持野續(xù)嗎經(jīng)元營蛇假分設(shè)1、持達(dá)續(xù)蒸經(jīng)玩營牢假歉設(shè)可的凳定色義◆以躁會魄計(jì)勞主如體瀉持從續(xù)老、躁正指常橋的臘經(jīng)最營崗活附動細(xì)為類前尸提班，者而煌不螺考仍慮歐其翻破貿(mào)產(chǎn)挪和著清伏算匹等寄特湯殊杯情甩況伏。782、鎖確釘立持棋續(xù)圓經(jīng)仍營章假境設(shè)攤的子意叼義明巷確番會洽計(jì)霉工河作時土間沖范扛圍非團(tuán)破疏產(chǎn)灘清繡算冶前玻提—燦—指透會熊計(jì)賽主仆體培的鼓經(jīng)鋸營尚期顫限凍在盛無態(tài)法意準(zhǔn)陰確股預(yù)墊測乎的禮前鴉提罵下竿應(yīng)變把特其除看越作炸一共個潤永煉久依的炊實(shí)渡體莫，柿在未可構(gòu)以重預(yù)策見優(yōu)的雖未煤來偉不逼會楊進(jìn)紐奉行罵破脅產(chǎn)卵清數(shù)算壇。會攻計(jì)陶核塌算進(jìn)的秤重借要踢前則提—庸—只悲有埋業(yè)農(nóng)務(wù)銀經(jīng)撇營予是誰無必限師期格的廉，芽才兇能醋夠怠保壁持督會羽計(jì)臘信終息希處挨理獸的馬一屢致踐性治和雖穩(wěn)鴿定笑性訴。會禮計(jì)斃準(zhǔn)嚇則伍的啄基競礎(chǔ)—聽—由涂于譯有拼持喊續(xù)蜂經(jīng)圓營弄假包設(shè)淋的專存數(shù)在層為見采鋒用家權(quán)古責(zé)鎖發(fā)部生映制物鋪畏平許了仙道擔(dān)路厭，傻使臭正況確晨區(qū)照分鑒資釀本榮與繞收待益潑成階為獲必峽要陷，部為私資連本謎保煌全抗等返奠蔬定逗了跡基特礎(chǔ)洪。（躲三貿(mào)）歇會患計(jì)謎分牧期驢假旱設(shè)1、會煉計(jì)抬分咐期優(yōu)假朽設(shè)舍的昨定浩義◆把企偶業(yè)持毯續(xù)膀不歐斷的生滴產(chǎn)較經(jīng)印營核過霞程為（資臘金老運(yùn)均動）繁劃囑分奏為尖較宣短遲的搶相凳對漿等蕉距偷的屠會餐計(jì)諒期陷間?！魰c計(jì)蝦期熱間嗓分蘆為讀年耽度五、份半剩年交度異、堂季鈴度套和激月融度辟。91眨02、朝確易立會地計(jì)袍分輕期啦假后設(shè)盛的昂意甘義對斬時嘆間貿(mào)范茫圍具叢體晨劃雀分起忽訖泥日躁期人叛為先分吧割羞持前續(xù)壞經(jīng)眾營賄期—鬧—會穴計(jì)賄期博間百通著常檔是產(chǎn)一陡年炒稱鈴之題為嫁會扮計(jì)嬸年波度劇，附其鉛間箭按賺季甲、洲月作分乎為像季姜度炸、芒月育度字等旬，壯從疤而藥產(chǎn)追生諒了拔本瞞期奴與荒非事本輩期蒜的做區(qū)鈴別妥。定瓶期冶反蠻映跟會晃計(jì)僵信聽息—榨—分?jǐn)r期該結(jié)符算脊帳陡目對和遲編益制少財傭務(wù)浸會淹計(jì)絡(luò)報奔告舅，礎(chǔ)反云映漆本疊期損的哄業(yè)反務(wù)亮、掙財斥務(wù)譜狀燒況刮（使饅權(quán)割責(zé)創(chuàng)發(fā)民生番制侵原粱則匙、隊(duì)配真比崗原執(zhí)則因等萍會插計(jì)污原劈燕則殿的攻建鬼立圍成枕為耕可穴能蹤蝶）婆。滿符足壟信在息褲需廳要墻者緞的漸要璃求—壤—以徐利汪于離各計(jì)方艇關(guān)明系富人牌對哪企份業(yè)儀的艦經(jīng)確營晃狀郊況色進(jìn)秒行蟲分繼析桿與迫比豎較役，妥預(yù)勉測杠與央決灰策哄，壓不鋤斷揉提狗高取經(jīng)鑒濟(jì)吼效孩益棵。（隸四洋）飲貨腳幣隔計(jì)徑量谷假執(zhí)設(shè)1、咳貨魯幣芽計(jì)雙量肆假危設(shè)石的途定劍義◆以切貨腥幣昨?yàn)槭柚鹘湟嵊?jì)深量旺單弓位鑰（幻玉輔粉之袍以夸實(shí)碌物臨量螺、勞瓜動創(chuàng)工令時等徑計(jì)廢量珠單誤位捎）記梳錄壘和社反恨映秀會乞計(jì)碗主斑體普的牧生牛產(chǎn)擱經(jīng)濁營毯活憂動哄。族解木決山了雖會佳計(jì)蛙核突算蛛的暫方扭法武尺喉度泛的憑統(tǒng)粒一屆（能罷用蛾以等計(jì)避量或所糊有族會功計(jì)幟要坐素績）。1合11宋22去、竭確敬立貨形幣棉計(jì)頌量腎假宜設(shè)蒼的蔽意駛義包笛含潔內(nèi)擠容須斥能熔用朱貨溉幣僑計(jì)姐量寨的半經(jīng)融濟(jì)磁業(yè)嫁務(wù)—欲—凡向不投能貫用迫貨遙幣準(zhǔn)計(jì)婚量仙的納經(jīng)撈濟(jì)鍋活只動鋪，魂均懲不尤能殃成阿為鴨會凍計(jì)牢核渠算卡的榮對尖象慎。人燃民麗幣瞧是驗(yàn)記冠帳呀本脅位箏幣—絡(luò)—我辭國澆企謹(jǐn)業(yè)歷會總計(jì)萬制格度德規(guī)袖定糊會買計(jì)位核濤算咽以大人起民乏幣嶄為李記趁帳擁本孝位幫幣喚，質(zhì)業(yè)鏟務(wù)制收肅支躍以液外述幣楊為胸主戶的饅企昂業(yè)邁也礎(chǔ)可往選冤擇跳某際種繳外霜幣其作差為認(rèn)記尿帳綁本影位盡幣胳，葉但疏編廣制祥的犯會陸計(jì)浙報篩表疲應(yīng)行當(dāng)兵折酷算膠為懂人逢民斃幣誦反料映駐。幣當(dāng)值沾不柳變—迷—是返對娃會尼計(jì)滑核墨算何的尚計(jì)療量姥尺狡度劉的不假泉設(shè)榮。使岡歷班史成蟲本裳原知則已、油可衛(wèi)比窯性嚇原緣瑞則價等群會及計(jì)株原敞則腹的康建摔立冤成潑為僚可糖能躺。第艘二飼節(jié)散會雁計(jì)再信閑息充質(zhì)尿量謠特午征一但、饞會芹計(jì)意信喜息嫩質(zhì)女量矛特客征托的陶含劣義二技、輸會標(biāo)計(jì)霉信炎息卡質(zhì)乎量蜻特之征俗的熔內(nèi)皮容1鋒3一葛、開會勒計(jì)協(xié)信伏息慨質(zhì)股量散特?zé)o征度的贏含阻義亦與稱失：場會通計(jì)昨信呼息循質(zhì)忙量泉要逝求貫?！粼谛蜁溆?jì)刃核駛算概前翁提羽條催件其下吸會蓋計(jì)帆核串算額提懼供輛信罰息肢應(yīng)梁遵登循棒的聰基閥本洗要憑求敵?！艟呔芋w真處拼理廢會陪計(jì)羨業(yè)念務(wù)安的染基南本細(xì)依先據(jù)裕?！暨M(jìn)槽行柜會愈計(jì)珍核蘿算亞工浪作邪質(zhì)誼量體標(biāo)泡準(zhǔn)圓和技要巧求堆。我任國瘡最根新諸頒議布鑒的《企脖業(yè)美會注計(jì)摘準(zhǔn)棚則—閥—基牌本岸準(zhǔn)糠則》（2蕉0溜0丈6年對）世規(guī)啦定氏會蠟計(jì)稀信晌息好質(zhì)逆量他要丙求呢包劣括鋒有拍八吩個希方睬面狹：可患靠置性穿、獻(xiàn)相泉關(guān)肯性嶼、麗可橫理奴解壯性省、冤可扶比愧性配、歉實(shí)帆質(zhì)豆重鴿于仰形侮式障性筋、抖重喪要桌性腿、丑謹(jǐn)唉慎麗性星、愁及墨時回性蹈。1搖4二槳、歉會己計(jì)許信咳息工質(zhì)徹量右特橡征初的沖內(nèi)諒容1、苗可避靠醋性要謎求企佩業(yè)烈應(yīng)尋當(dāng)拒以坑實(shí)注際趴發(fā)佩生女的莖交然易殃或字事延項(xiàng)喇為古依搶據(jù)紫，珍如律實(shí)劈燕反關(guān)映父符兆合針確擁認(rèn)踐和項(xiàng)計(jì)晶量盜要室求滴的捉各偷種缺會岸計(jì)灰要碑素奔及島其際他逆相始關(guān)社信辭息木，班保短證囑會頌計(jì)掃信雁息砌真油實(shí)效可設(shè)靠屋、廳內(nèi)囑容慈完氧整氣。會計(jì)核算停

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虛假會計(jì)信息會計(jì)報告1沙52、介相野關(guān)宮性要輔求會蚊計(jì)遮核饞算胸所楊提塔供待的朱信稱息柏應(yīng)返當(dāng)虛有柄助杏于醋信機(jī)息椅使梳用營者槽做晌出予經(jīng)唉濟(jì)勉決帥策依。投資者和債權(quán)人等其他方面國家宏觀經(jīng)濟(jì)管理部門會計(jì)信息企業(yè)內(nèi)部的經(jīng)營管理者1拖63、可玻理草解據(jù)性要父求企棍業(yè)袖提替供貞的暗會尼計(jì)就信襯息鋸應(yīng)陡當(dāng)臨清鬧晰寺明逐了政，珠便術(shù)于邁財誼務(wù)竄會復(fù)計(jì)幕報烤告燭使垃用鳥者菊理擦解梁和岡使扭用。1攤74、頂可排比謊性要濤求企群業(yè)鑼提砍供役的豈會陣計(jì)錯信迷息世應(yīng)勉當(dāng)功具丘有秤可壤比淋性態(tài)。包鄰含頸有絕兩初個矩方確面定內(nèi)辟容巧：1）抖縱禍向暑比灶較即“敗同嘩一激企班業(yè)氧不蹤蝶同恢時孫期午發(fā)另生亮的家相南同封或汁者莫相度似笛的饑交喪易兆或涉事發(fā)項(xiàng)宴，粥應(yīng)膨當(dāng)爺采廈用驅(qū)一視致辦的嗓會墾計(jì)暫政飽策表，張不杰得絲式隨金意醒變奴更芒，唇確晃需矩變我更鍛的巖，枝應(yīng)歉當(dāng)弄在桑附筋注位中嶄說乖明拆。做”1頁8可麻比逮性—自—縱鍛向講圖包示2）槽橫莖向投比怠較即強(qiáng)：“叔不渣同催企各業(yè)擱發(fā)樸生塘的洋相瘋同元或妹者象相花似銳的抄交爽易匯或勞者央事廳項(xiàng)收，場應(yīng)鞠當(dāng)衰采賞用展規(guī)滾定寫的奧會濫計(jì)箱政雖策啦，親確央保思會正計(jì)證信頑息援口悲徑孕一蟻致乓、鴉相材互疤可低比皺。等”1略9可毫比燒性—延—橫蝕向摩圖嬸示5、實(shí)澇質(zhì)捆重航于緊形夕式要植求“企勸業(yè)出應(yīng)護(hù)當(dāng)虹按卡照識交低易移或番事甚項(xiàng)貢的乳經(jīng)腐濟(jì)忙實(shí)差質(zhì)裳進(jìn)綿行屯會顆計(jì)泥確鑼認(rèn)字、唯計(jì)故量可和穴報名告鑄，乓不椒應(yīng)陸僅徑以州交晉易仆或喉者揀事側(cè)項(xiàng)和的卸法擾律訂形絡(luò)式背為膊依綁據(jù)除?！?羽06、重拾要林性要株求“序企臥業(yè)憑提有供子的胞會撕計(jì)比信亡息貓應(yīng)認(rèn)當(dāng)拘反恢映脆于隨企豆業(yè)畢財束務(wù)牌狀渠況打、幣經(jīng)姑營最成矩果岔和氣現(xiàn)羨金屋流計(jì)量丙等寇有昆關(guān)燦的確所穴有鎮(zhèn)重嘴要辟交釀易麥或攔者日事傭項(xiàng)免。莫”具困體央要旨求民：①掘每喚個手企漂業(yè)籌應(yīng)完根砌據(jù)觸會港計(jì)合信甚息革使數(shù)用敲者盞的壘需層要施而日確焰定心自燭己例重繡要縣的設(shè)會拖計(jì)擠事苦項(xiàng)鴨。②起要爹求航企份業(yè)旱在揚(yáng)會愧計(jì)禁核攝算恢過粱程摧中無對希交港易會或船事?lián)ы?xiàng)輛應(yīng)谷當(dāng)?shù)絽^(qū)斑別捉其默重被要釋程菌度酒，姨采活用廚不霧同纏的慣會氧計(jì)碌核銹算君方只法偉。2撫1▲對不…詳…阻重戰(zhàn)要鉛會憲計(jì)種事谷項(xiàng)舒，勿必室須膀按收照梨規(guī)攝定網(wǎng)的婦會躬計(jì)太方臘法秤和妙程披序堵進(jìn)刷行訓(xùn)處孫理謝，喬并欺在玻財拘務(wù)錘會屋計(jì)爛報肺告狡中蘿予孫以耳充材分顏、分準(zhǔn)廣確洪地闊披桂露膝；▲對落于魚次隨要絡(luò)的添會往計(jì)亦事寄項(xiàng)獻(xiàn)，痕…場…么可裂適伯當(dāng)聚簡憤化稍處栗理帶。2文2原材料——價值較低，發(fā)揮效益時間較短。固定資產(chǎn)——價值較高，發(fā)揮效益時間較長。原材料＋、－＋、－固定資產(chǎn)原始價值累計(jì)折舊損耗價值2廣37、謹(jǐn)棗慎執(zhí)性要態(tài)求“侄企抹業(yè)盛對向交鎮(zhèn)易腎或勻者蹦事倦項(xiàng)贏進(jìn)展行盲會珠計(jì)礎(chǔ)確澡認(rèn)回、騰計(jì)女量繪和絲式報菜告削應(yīng)優(yōu)當(dāng)縣保刺持謙應(yīng)瞧有串的兇謹(jǐn)預(yù)慎譯，柏不燭應(yīng)味高啟估恭資鞭產(chǎn)籃或掘收姓益俊、杯低侄估取負(fù)慮債阿或復(fù)費(fèi)啦用幟。紅”要絞義逗在軍于蓋：應(yīng)續(xù)當(dāng)謀合厲理聚預(yù)劈燕計(jì)誼可迅能伴發(fā)哪生古的鑒損穩(wěn)失喇和座費(fèi)輩用翠，嬌而巨不根應(yīng)斥預(yù)偶計(jì)物可鵝能衡發(fā)植生間的排收垃入際和市過四高侵估鏡計(jì)居資蛙產(chǎn)湖的寺價腔值義。2另48、及取時臥性要勒求“際企吳業(yè)摸對屯于斑已玩經(jīng)回發(fā)落生北的刊交救易味或氧者麻事她項(xiàng)最，商應(yīng)料當(dāng)消及爭時石進(jìn)竄行秋會急計(jì)灰確樹認(rèn)耗、男計(jì)件量興和孟報泄告索，懇不加得魯提察前丟或張延路后第。甲”2顫5第僚三循節(jié)性會倆計(jì)圾確雕認(rèn)醒、身計(jì)膊量拾及膜其屠要吸求一蝴、亂會疲計(jì)籌確售認(rèn)驗(yàn)與篩計(jì)懇量筑的正含版義二籠、膽會量計(jì)豈確做認(rèn)瘋與睡計(jì)庭量窮的咳要真求2雨6一基、槍會句計(jì)糕確欺認(rèn)挽與劍計(jì)老量評的限含采義（筑一群）草會仇計(jì)篩確務(wù)認(rèn)竭的版含骨義概類括竹地法說箏，歲會擴(kuò)計(jì)閣確塌認(rèn)的是搞一蹤蝶個蘿過貢程褲、肺兩匪個妹階城段判。交攔易反事傻項(xiàng)吼帳扒戶霞會醋計(jì)損報傳表1、像初伴次征確慈認(rèn)含吧義飄：—美—指圍對授輸觸入陡會指計(jì)懷核麗算拐系涉統(tǒng)高的加原膊始博經(jīng)嚴(yán)濟(jì)迎信塵息酸進(jìn)斬行儉確滿認(rèn)罪。任冶務(wù)底：—厘—將澆經(jīng)準(zhǔn)濟(jì)憶信淹息脈轉(zhuǎn)詞換貢為菜會這計(jì)葵信秧息剪進(jìn)喜入岔會碗計(jì)濟(jì)核稱算個系步統(tǒng)雞。初名次背確羨認(rèn)再風(fēng)次壇確狀認(rèn)①(初痰步午信辜息培）②（茄最輕終瘋信戲息匹）2芬7層博次密（瞧內(nèi)亭容駛）—苦—一臥般廳經(jīng)獸過腦三之個醋層蛙次擺。碎用研圖辦示獻(xiàn)：初次確認(rèn)會計(jì)對象會計(jì)要素會計(jì)科目（晶是宵否軍引來起衫資廊金烤運(yùn)僚動蘿）（黎辨混明周會戴計(jì)民要另素?fù)螚l卻件綢）（誘確鍋定恰帳服戶銅名伸稱濾）2鎖82、掙再將次床確竄認(rèn)定樹義效：—路—指興對哲會熟計(jì)吸核脈算刪系翠統(tǒng)粉輸侄出凈的扛經(jīng)騎過貢加旬工胞的棄會紫計(jì)悉信鍋息暗進(jìn)斜行斥確謠認(rèn)乘。即暢：玻根效據(jù)脫信蝴息齒需床求模者勇的渡要靈求菊，蠶在擠初六次素確拴認(rèn)妄的傲基甜礎(chǔ)碧上超，鑰對笛帳啟簿筆數(shù)啊據(jù)絨進(jìn)鉆行顯篩丘選降、貪濃扯縮咽，妨確姿認(rèn)脊為章報柔表閃項(xiàng)習(xí)目沃。任受務(wù)—它—將凡日但常拆記擴(kuò)錄納轉(zhuǎn)稻換平為忽報巷表唉內(nèi)烏的甚信村息汗。2竟9層撫次輪（稅內(nèi)還容后）—摔—一概般辮經(jīng)花過婆三勻個牧層梢次彩。德用圾圖尚示牢：再次確認(rèn)帳戶濃縮報表項(xiàng)目會計(jì)報告帳鐘簿時記自錄3絕03、養(yǎng)會擇計(jì)租確卡認(rèn)妹的浙條是件1）街可忍定赤義糖性—親—對燥發(fā)沈生哭的注經(jīng)劇濟(jì)贈活悟動挽能蹄夠拳符醋合吐會紐奉計(jì)驕要求素雜的浮定宿義膏將繩其魯確躺定師為味某滲一會丑計(jì)酬要舟素額。2）貸可義計(jì)摧量飲性—們—有眨關(guān)歪的祝價以值毛以條及綿流壟出此或植流洗入生的供經(jīng)虎濟(jì)脖利協(xié)益悟能至夠溝可除靠寇地狂計(jì)芽量管。3）廣可勿能嘆性—訊—有岸關(guān)紡的晚經(jīng)責(zé)濟(jì)級利拆益疑流賽出省或巧流冒入字的?？闪?xí)能老性挨在5錦0采%以耍上請。4）凳經(jīng)燒濟(jì)尚信嗎息乘的逐完信整嘗性—擱—會困計(jì)揀報火表夜列遵示墨項(xiàng)舌目短必瞇須傘既坑符者合緒要崗素蟻定形義斜，廚又括要壯符意合擔(dān)要狼素烈確茅認(rèn)驕的左條承件搭。3魄1（晴二京）爸會弊計(jì)權(quán)計(jì)蝦量勾的泄含看義1、糖定亭義—輕—根果據(jù)挖被酒計(jì)剝量文對燒象短的鈴計(jì)器量百屬仁性便，護(hù)選放擇孤運(yùn)融用淚一拜定發(fā)的豬計(jì)勿量霜基撓礎(chǔ)戴和汽計(jì)松量府單及位巧，售確敘定陪應(yīng)冬記旗錄尿項(xiàng)染目樓金淡額閱的初會唇計(jì)巴處營理新過僚程必。從城會岔計(jì)艷信蛇息予系擠統(tǒng)朱運(yùn)仇行狼的怖全床過扇程忘可占以磚發(fā)秤現(xiàn)進(jìn)，鴿會炎計(jì)尊計(jì)翁量腔活爬動棕貫寫穿候會眾計(jì)帖系墻統(tǒng)靈的暮全董過肯程虹：原憲始賤數(shù)蟻據(jù)信感息選數(shù)協(xié)據(jù)會資計(jì)翠報而表初抄次擦量喊化再捷次會量悟化3濤22、耳會藝計(jì)帆確秤認(rèn)鎮(zhèn)與神會弟計(jì)兄計(jì)翠量覽的罵關(guān)搞系聯(lián)秒系柜：沒嚼有喉計(jì)且量栗，疊確造認(rèn)青就攔失東去該意仔義左；未劉經(jīng)叔確島認(rèn)艇，么也可就怎無蠶所烤謂輸計(jì)捷量悠。區(qū)藥別煎：①從添實(shí)情際椒的迅會拐計(jì)折操糕作插分安析會榜計(jì)句計(jì)察量—遷—是眾具惱體巖的會塌計(jì)休確什認(rèn)—纖—是估抽果象礦的即絮：會瞎計(jì)裂確鐮認(rèn)是鈔對胸財唯務(wù)劣會杰計(jì)緒信續(xù)息輸進(jìn)剃行歷識陜別槳分膜類遙的該過忘程捐，兵為描會酒計(jì)驕計(jì)很量奠熟定旺基澡礎(chǔ)舉；會左計(jì)肝計(jì)炊量是棕對讀會欺計(jì)焦確曾認(rèn)肉的伐對橋象酒在泰適塑當(dāng)梨時僅，你以調(diào)特形定狐的者單理位料作可出汁的數(shù)滲量飽表授示念。3疫3②從住會揮計(jì)囑發(fā)同展荒的是角黑度臣分傘析會偵計(jì)男計(jì)欄量—乳—是湊從謊會們計(jì)璃產(chǎn)嫩生箭之探日替起會櫻計(jì)頸確派認(rèn)—滑—是貸從1敘9取3椅8年架才播開巾始成提儀出3、促會策計(jì)患計(jì)支量揪的阿過舅程會計(jì)計(jì)量計(jì)量對象計(jì)量單位計(jì)量屬性3念44、肯會龜計(jì)滾計(jì)蠻量鬧屬皂性相（燦計(jì)鼓量老基躬礎(chǔ)策）—藏—即喚采柿用何味時的辨金宴額棄記辭錄四會山計(jì)繪要匠素會。3季5計(jì)量屬性對資產(chǎn)的計(jì)量對負(fù)債的計(jì)量歷史成本按購置時的金額按承擔(dān)現(xiàn)時義務(wù)時的金額重置成本按現(xiàn)在購買時的金額按現(xiàn)在償還時的金額可變現(xiàn)凈值按現(xiàn)在銷售時的金額現(xiàn)值按將來時的金額折現(xiàn)公允價值在公平交易中，熟悉情況的交易雙方自愿進(jìn)行資產(chǎn)交換或債務(wù)清償?shù)慕痤~二水、桌會塑計(jì)韻確紡認(rèn)攏與溪計(jì)幸量削的暑要挖求1、劃復(fù)分俊收券益茅性蒼支威出陡與嗽資砍本老性誤支猴出要閥求倉企朗業(yè)扁的鏟會訓(xùn)計(jì)夢核民算岔應(yīng)慕當(dāng)焰合汽理酒劃單分嫁收再益娃性汪支辮出窮與善資糊本籃性團(tuán)支蔑出縫的拉界絕限狗。凡合支灘出窮的泛效飼益坡僅駛及必于與本洪年依度俯（做或軌一艇個捉營詠業(yè)市周業(yè)期李）疤的餐，嫩應(yīng)誘當(dāng)拉作測為收漸益箱性墓支雜出。凡相支需出性的癥效震益植及貪于怒幾販個形會乘計(jì)放年匠度消（蹦或列幾章個據(jù)營漸業(yè)挽周幟期眼）倍的脖，仇應(yīng)觸當(dāng)津作殲為資同本睡性差支競出。舉蘋例綿：3糟63槳72、舒收局入檔與份費(fèi)碧用配警比要討求雅“舍企頑業(yè)總進(jìn)歸行啟會冊計(jì)仗核杯算寄時越，共收騎入專與煉其釣成捐本枝、滑費(fèi)彈用愛應(yīng)泰當(dāng)晝相蜘互伍配作比姿，鄭同驗(yàn)一槍會箱計(jì)聽期熔間塊內(nèi)糖的徹各僵項(xiàng)貍收炕入撤和少與款其效相呈關(guān)古的晌成識本拴、專費(fèi)敬用狗，沈應(yīng)帥當(dāng)攻在蝦該芳會羨計(jì)站期使間集內(nèi)擱確檢認(rèn)沸。籍”3音83、歷層史越成及本螞計(jì)蘭量也渴稱實(shí)家際梅成首本計(jì)律量頁或原頂始鼓成切本計(jì)飼量男。餡要繭求拘“灰企例業(yè)咳的刻各要項(xiàng)乞財趨產(chǎn)就在取理得背時應(yīng)據(jù)當(dāng)快按授照實(shí)路際頃成猶本正計(jì)攤價。張其臟后都，峰各夢項(xiàng)叮財憂產(chǎn)退如噴果亦發(fā)緩生斯減盜值償，研應(yīng)趣當(dāng)診按褲照驅(qū)會沾計(jì)林制陽度匠規(guī)隊(duì)定棉計(jì)償提嗽相藥應(yīng)蹄的樣減凍值堅(jiān)準(zhǔn)番備鞠。棚除捐法眨律委、膀行盞政配法喊規(guī)昨和催統(tǒng)川一梳的撒會鍛計(jì)陰制陽度鋪另肌有邁規(guī)博定蹲者討外順，獎企傍業(yè)默一伏律溫不都得擾自濫行乘調(diào)橡整惕其豪賬鼠面趴價舞值截。粘”3粗9第肺四般節(jié)傳收胳付竟實(shí)炮現(xiàn)縮慧制銷與跑權(quán)克責(zé)震發(fā)瞧生尤制一努、串研電究今收形付惑實(shí)狠現(xiàn)爭制趟和用權(quán)瞧責(zé)小發(fā)返生阿制魄的僅意鋸義二柏、煙收約付吉實(shí)術(shù)現(xiàn)溜制三己、士權(quán)被責(zé)東發(fā)擦生奴制4急0一寸、換研條究株收擺付徐實(shí)括現(xiàn)燭制津和今權(quán)另責(zé)雄發(fā)汽生共制立的確意權(quán)義收戶付倆實(shí)督現(xiàn)緞制和權(quán)荷責(zé)哈發(fā)痕生釣制是料在確暴認(rèn)徹收疲入和費(fèi)鉛用時集采圈用淋的歡兩斬種版不重同巡壽方皺法霧。在目實(shí)街際蹈工布作倉中跪，嘩款型項(xiàng)翼的厚收押支援時公間男與茄其都?xì)w塵屬專期更間夫往墻往此出肚現(xiàn)諷不濟(jì)一立致皂。占為羨保故證嫂相輩關(guān)獅的咐收來入云與月其虹相素關(guān)茂的胞費(fèi)壁用戶相丘互纖配型比戶，憤就德要們研乘究緒按謝照守什甜么漆樣孩的最方恒法趣確秘認(rèn)泄收錢入恰和秧費(fèi)前用佛的掘問個題駁?？盥旐?xiàng)處的極收拉支老時牌間沉與扭其戰(zhàn)歸慣屬役期束間溝的容關(guān)竿系彎見聲下較圖愧：（城例鞋題P美.歉3師7）4考1例2：7月10日銷售產(chǎn)品40000元，8月10日收到貨款存入銀行。4步2二賀、紹收通付摩實(shí)后現(xiàn)偷制也巡壽稱現(xiàn)鴿收忠現(xiàn)車付衡制或現(xiàn)騎金撫制卡。1狼、概收插付攜實(shí)蔑現(xiàn)縣制銷確菌認(rèn)標(biāo)收鏈入妄和叫費(fèi)務(wù)用醒的綱標(biāo)執(zhí)準(zhǔn)—芒—實(shí)巷收型實(shí)煤付在綿處槽理懇與男收偉入粱和漢費(fèi)雀用范有棍關(guān)哥的趙經(jīng)呆濟(jì)躍業(yè)眼務(wù)裝時襯不近問檔收達(dá)入朗和型費(fèi)強(qiáng)用片的芝歸天屬妙期凡實(shí)便際戀收毀到模了觸款他項(xiàng)即圓作賄為本騰期趟收么入處收理脈；凡實(shí)氧際課支恭出恒了浸款婦項(xiàng)即外作蕩為本滅期挑費(fèi)臉用處悔理魂。4疏32氧.父收超付茅實(shí)壩現(xiàn)患制萬確噸認(rèn)貸收元入稻和貍費(fèi)獄用搞舉剪例（見焰教道材P射.扣3族7）4繭43擔(dān).興收哈付榮實(shí)唯現(xiàn)械制拐確款認(rèn)岸收外入他和馳費(fèi)資用怨的冶特友點(diǎn)1攀）胳不蓮考價慮么預(yù)碌收超款者項(xiàng)蠟和賺預(yù)根付硬款攻項(xiàng)車，蒸以氏及喊應(yīng)悉計(jì)緞收步入桑和檔應(yīng)辰計(jì)搜費(fèi)靠用瞇。騾只繪要埋款謠項(xiàng)淹已澡收路入嫌或組支抗出世，巖就巨作剖為們當(dāng)甩期救收罵入遷和洞費(fèi)永用職處甩理隔。2搜）唱于被會剪計(jì)支期喇末