財(cái)務(wù)會(huì)計(jì)實(shí)務(wù)

Financialaccountingpractice財(cái)務(wù)會(huì)計(jì)實(shí)務(wù)山東外國(guó)語職業(yè)學(xué)院ShandongForeignLanguagesVocationalCollege2WelcometoOurClasses新學(xué)期新起點(diǎn)第一部分財(cái)務(wù)會(huì)計(jì)基本理論3目底錄基礎(chǔ)知識(shí)一會(huì)計(jì)的概念、分類和職能基礎(chǔ)知識(shí)二財(cái)務(wù)會(huì)計(jì)的目標(biāo)和基本前提基礎(chǔ)知識(shí)三會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告的基礎(chǔ)基礎(chǔ)知識(shí)四會(huì)計(jì)信息質(zhì)量要求基礎(chǔ)知識(shí)五會(huì)計(jì)要素及其確認(rèn)與計(jì)量基礎(chǔ)知識(shí)六財(cái)務(wù)會(huì)計(jì)規(guī)范體系【倉基渡礎(chǔ)峽知賊識(shí)鎮(zhèn)一波】一、會(huì)計(jì)的概念二、會(huì)計(jì)的分類三、會(huì)計(jì)的職能一核、休會(huì)沾計(jì)君的臭概磨念會(huì)騎計(jì)吃是顛指世以眼貨裁幣撫為趴計(jì)踐量室單息位彼，漠連巾續(xù)謠、死全擔(dān)面欣、鉆系嘆統(tǒng)停、降綜塘合只地堤反愧映章和塔監(jiān)默督膝會(huì)享計(jì)遺主卷體霉經(jīng)歸濟(jì)法活細(xì)動(dòng)慣的置一貪種階經(jīng)循濟(jì)番管垮理葛工柱作殼。會(huì)題計(jì)咽的狀特望點(diǎn)1、全會(huì)奴計(jì)炭是路一匠項(xiàng)壺經(jīng)積濟(jì)機(jī)管叔理道活礦動(dòng)蘋。2、繁會(huì)鞭計(jì)吸對(duì)銜經(jīng)潮濟(jì)待活擴(kuò)動(dòng)獸具還有偉核殿算病與姨監(jiān)建督棗職圍能映。3、勤以粗貨普幣姿為邊主合要餓計(jì)酒量村單知位緣瑞。4、榨核絲式算分的晝連缺續(xù)岔性賠、寶系水統(tǒng)奸性攜、雙全駕面扛性迷、遭綜蝦合偏性8二店、帽會(huì)優(yōu)計(jì)乳的鳥分?jǐn)R類（蛋一暮）預(yù)澆算裝會(huì)夢(mèng)計(jì)以隙預(yù)臥算翅管駕理智為令中愚心范，挑以紅預(yù)織算螺收命支采核處算垮為貞重橫點(diǎn)玻，報(bào)用折于依核詳算金各積級(jí)酬政冤府莫部泡門布、晴行側(cè)政肚單左位丟、賓非淘營(yíng)掀利奶組轉(zhuǎn)織燙預(yù)貸算崗執(zhí)哀行霜情熔況及的局專由門丙會(huì)途計(jì)混。（塵二代）企哥業(yè)陷會(huì)合計(jì)是遷對(duì)宇企鍋業(yè)蘋經(jīng)悉濟(jì)得活臉動(dòng)目進(jìn)碑行素連螺續(xù)醉、慚系仙統(tǒng)拼、懂全施面槽、塊綜檔合村地煤反姥映航和寫監(jiān)護(hù)督非的掏專敲門彈會(huì)凳計(jì)般。財(cái)雁務(wù)盤會(huì)高計(jì)與管組理橡會(huì)粘計(jì)9三療、燙會(huì)償計(jì)籠的沸職苦能會(huì)純計(jì)瘡的貓基福本江職泡能慈核談算就職袍能監(jiān)焰督兆職鬧能監(jiān)督職能

會(huì)計(jì)的監(jiān)督職能，是指會(huì)計(jì)按照一定的目的和要求，利用會(huì)計(jì)核算所取得的會(huì)計(jì)信息，對(duì)會(huì)計(jì)主體的經(jīng)濟(jì)活動(dòng)進(jìn)行事前、事中和事后的控制，使之達(dá)到預(yù)期目標(biāo)的功能。核算職能

核算是指會(huì)計(jì)通過確認(rèn)、計(jì)量、記錄、報(bào)告，從數(shù)量上反映各會(huì)計(jì)主體經(jīng)濟(jì)活動(dòng)的發(fā)生及完成情況，為經(jīng)濟(jì)管理提供信息的功能。會(huì)戲計(jì)陵核閑算得以受貨卡幣柄作奪為頃統(tǒng)柱一輪的興計(jì)享量爆單這位會(huì)難計(jì)核暖算群應(yīng)以合倦法丹的會(huì)坐計(jì)慰憑騙證摟為共依紡據(jù)會(huì)弓計(jì)核奶算采破用六一給整左套底科器學(xué)眾的鴨方體法，對(duì)油會(huì)板計(jì)題對(duì)榮象吵進(jìn)菊行祝全撓面憑、曲系研統(tǒng)傍、護(hù)連學(xué)續(xù)澡、繞綜駕合駛的記預(yù)錄會(huì)慚計(jì)莊監(jiān)止督疼具僅有頃經(jīng)倦常蹄性鏡和杰連腸續(xù)返性會(huì)幟計(jì)利監(jiān)炎督主姥要艙是杰進(jìn)繪行驕價(jià)蛾值傾監(jiān)著督,具盜有綜例合綠性.會(huì)捏計(jì)錄監(jiān)架督遞具腿有早強(qiáng)債制撿性【基礎(chǔ)知識(shí)二】財(cái)務(wù)會(huì)計(jì)的目標(biāo)和基本前提1抬11確2財(cái)學(xué)務(wù)路會(huì)屬計(jì)閘提奧供有的堅(jiān)信烤息仙應(yīng)聽當(dāng)證符患合領(lǐng)國(guó)夕家橫宏產(chǎn)觀急經(jīng)困濟(jì)眉管誦理班的水要京求綱，酒滿羨足穗有落關(guān)流方轉(zhuǎn)面幣了載解駕企臭業(yè)鵲財(cái)伯務(wù)紛狀害況味和睬經(jīng)想營(yíng)捧成鄉(xiāng)豐果器的餐需伙要浩，料滿溉足蒜企堵業(yè)呆加玻強(qiáng)達(dá)內(nèi)洋部所經(jīng)賤營(yíng)津管深理糠的吐需欄要蹦。一胸、屢財(cái)喇務(wù)會(huì)捏計(jì)流目孩標(biāo)1循、鵝符雜合榮國(guó)艦家襯宏幼觀益經(jīng)米濟(jì)題管悠理周的否要黎求2橡、途滿泰足劇有繳關(guān)香方究面標(biāo)了億解刮企融業(yè)肌財(cái)漢務(wù)德狀刻況墊和清經(jīng)趟營(yíng)岔成刃果稈的暈需裙要3丟、謀滿院足祝企腎業(yè)葵加援強(qiáng)觸內(nèi)連部河經(jīng)全營(yíng)綿管由理弟的化需天要財(cái)管務(wù)敲會(huì)姥計(jì)跟的桂目呢標(biāo)悟主宿要驅(qū)體收現(xiàn)招在巾：基會(huì)計(jì)主體本持續(xù)經(jīng)營(yíng)前會(huì)計(jì)分期提貨幣計(jì)量二1、會(huì)計(jì)主體假設(shè)會(huì)臂計(jì)樸主縫體率是易指?jìng)銜?huì)健計(jì)法確聞?wù)J旱、權(quán)計(jì)翁量當(dāng)和捧報(bào)慎告山的緩空男間役范堪圍御。我獨(dú)巧立顛經(jīng)吐營(yíng)欺、條自曲負(fù)押盈條虧五的篩單寸位民都體可滔以病成憂為辨一舞個(gè)龜會(huì)總計(jì)洞主騰體芹。麗一間個(gè)無法褲律須主撲體城可斜以辜是養(yǎng)一商個(gè)示會(huì)精計(jì)致主荷體數(shù)，蝦但失一吧個(gè)折會(huì)環(huán)計(jì)航主少體屈不大一稈定絕是谷一或個(gè)貸法評(píng)律偏主負(fù)體淡。國(guó)有企業(yè)獨(dú)資企業(yè)合伙企業(yè)公司分公司會(huì)計(jì)主體獨(dú)自立負(fù)經(jīng)盈營(yíng)虧法惡律征主壺體具拋有跡獨(dú)臨立白法鬧人赤資休格行撫政\事煤業(yè)捆單漠位痛和名社盜會(huì)鏟團(tuán)訴體具有法人資格的企業(yè)具有法人資格的公司行政\事業(yè)單位和社會(huì)團(tuán)體會(huì)躲計(jì)發(fā)主遼體冒假宴設(shè)土限串定申了津會(huì)講計(jì)加核改算俯的慰空忠間象范宵圍拆，糧為即會(huì)昆計(jì)界人蒸員溝的晝會(huì)鈴計(jì)蜜核勢(shì)算東提虎供僻了湯立脆場(chǎng)做。灶會(huì)躬計(jì)恩主舒體蛛假紡設(shè)差是陵持透續(xù)妙經(jīng)晉營(yíng)舊、坡會(huì)縣計(jì)端分剝期往和秩貨怎幣融計(jì)逮量憐假財(cái)設(shè)禽以蜻及斗全辦部賺會(huì)口計(jì)湯核芽算鍛原劇則溜建控立康的亞基慌礎(chǔ)親。會(huì)奸計(jì)鴨主者體捎假元設(shè)書的動(dòng)意折義B會(huì)撞計(jì)投主島體A會(huì)顧計(jì)主唇體A從B購搶入地材克料詞一芬批叢，承款麻項(xiàng)隨未治付A主體作材料購入核算：材料增加，債務(wù)增加B主體作商品銷售核算：收入增加，債權(quán)增加2、持續(xù)經(jīng)營(yíng)假設(shè)持騾續(xù)蠟經(jīng)詳營(yíng)掠是裂指僑會(huì)科計(jì)鐘主絲式體伯在賠可絮以夏預(yù)部見銹的腐未坊來伴，過其套經(jīng)亭濟(jì)蹲活啄動(dòng)漏是引持遠(yuǎn)續(xù)辭正崇常脅進(jìn)究行揭的感，吊不液會(huì)坑面飯臨夠破片產(chǎn)艙清移算升。持吼續(xù)波經(jīng)仍營(yíng)芹發(fā)兵展破之產(chǎn)清他算某會(huì)計(jì)主體兩種發(fā)展趨勢(shì)月訴度季消度半極年萌度123456789101112會(huì)茶計(jì)酬分喇期是桃指窗把鉛會(huì)基計(jì)蔬主批體毒的型持收續(xù)讀不橫斷黨的單經(jīng)跌濟(jì)另活娘動(dòng)軌過薄程撕，孫劃艙分蘿為姥若零干孩個(gè)郵首但尾并相輩連筋、壇等雁間你距晴的嘉時(shí)湯間肝段撿，插每霞一驗(yàn)個(gè)破時(shí)蹦間鍬段信稱含為底一約個(gè)艘會(huì)報(bào)計(jì)至期疫間留。通會(huì)載計(jì)解期完間率分邪為眼年震度我、羞半金年柄度仿、枕季錢度毀和煤月淚度絕。觀我鎮(zhèn)國(guó)《會(huì)撲計(jì)寨法》規(guī)招定啊以飽公音歷幸年菜度兇作堪為籠會(huì)室計(jì)賺年掌度匙。3、會(huì)計(jì)分期假設(shè)會(huì)忍計(jì)青期筐間會(huì)嶺計(jì)楊年裹度會(huì)歡計(jì)棒中僻期企劇業(yè)督生畢產(chǎn)辭經(jīng)拘營(yíng)精決簽策惑者桃、康投豪資逼人籍、億債葵權(quán)球人羊等婚的凍決饑策晨都車需肯要加及切時(shí)躲的役信布息?？蓯傄詾匙屌膊煌低钇竺脴I(yè)彈之右間發(fā)，菌同處一臣企裕業(yè)手不蜻同懲時(shí)閣期障的俯業(yè)隱績(jī)哀進(jìn)法行襪比榴較?？沙湟苑鋵B(yǎng)本守期覺、賽前紅期話、忙后隆期輔區(qū)輝分脾開萍，揀有板利奧于味企賞業(yè)蓄核使算吸各堂期四的勸經(jīng)捧營(yíng)罪成睬果月。會(huì)琴計(jì)廁分俯期港假固設(shè)介的賊作捐用權(quán)假責(zé)半發(fā)候生浙制納、債配濟(jì)比攔行徒、繩可鐵比島性隨、括及只時(shí)倆性錦和諒謹(jǐn)怒慎菠性斜等貍會(huì)檔計(jì)松核文算慕原用則煤的點(diǎn)基椅礎(chǔ)進(jìn)。4、貨幣計(jì)量假設(shè)會(huì)籠計(jì)檔核燙算塞應(yīng)奏設(shè)飼定峰記怪賬勒本戰(zhàn)位斬幣務(wù)。味我磨國(guó)《會(huì)字計(jì)兄法》規(guī)介定月，筋會(huì)吹計(jì)丹核梅算膨以人往民本幣為橋記疏賬瞎本星位拉幣五。信業(yè)卷務(wù)阻收洪支節(jié)以人挽民盤幣民以靜外對(duì)的牌貨屋幣為夸主斧的摔單闊位速，共也仿可緊以框選豎定止某手種也人嗚民趴幣蠅以絹外迅的俯貨醉幣草作梢為喜記雹賬凱本急位艦幣顛，贊但監(jiān)向燈國(guó)吃內(nèi)壟報(bào)拌送漏的眾財(cái)賓務(wù)解會(huì)閥計(jì)棉報(bào)醋告坑應(yīng)顏當(dāng)甚折濤算樂為夏人刺民坡幣舍反捉映商。貨故幣嶄計(jì)沉量臘是婦指舌對(duì)抓所穿有支會(huì)囑計(jì)愧的硬對(duì)毅象鳳，鋤采慚用瓶貨昂幣卻作陡為勵(lì)統(tǒng)逢一漸的價(jià)尺枯度賴進(jìn)扎行告計(jì)脆量咽。否貨金幣鍵計(jì)它量宅這雄一龜前輝提勞條補(bǔ)件本為扭會(huì)都計(jì)木核垃算鏡指珍定隙了卻計(jì)肚量眨單駐位窩。使題歷膏史嬌成渾本榜、愿可掠比當(dāng)性段和尋謹(jǐn)或慎駕性更等款會(huì)的計(jì)野核巨算建原顛則注的勤建字立艇成鹽為魚可追能途。貨房誠(chéng)幣識(shí)計(jì)烤量雄假微設(shè)秘的卸作醬用貨駐幣咽是極商基品齡的寇一澆般方等撞價(jià)括物勸，博能轟用糊以烘計(jì)商量疲所暈有鄭會(huì)箭計(jì)靈要痛素翅，哭也患便陰于殖綜宋合欄。2枝2【抵基恒礎(chǔ)桂知恨識(shí)三】丹】會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告的基礎(chǔ)會(huì)退計(jì)僻確針認(rèn)餃、碌計(jì)年量掙和去報(bào)房誠(chéng)告朵的荒基被礎(chǔ)企減業(yè)龍會(huì)帳計(jì)抄的癥確呢認(rèn)扶、捐計(jì)咸量友和架報(bào)峰告責(zé)應(yīng)勉當(dāng)借以劇權(quán)絹責(zé)涌發(fā)受生饞制茶為碼基逆礎(chǔ)帥。權(quán)壯責(zé)越發(fā)休生償制是哄指卻在憶對(duì)泳收透入哀、炕費(fèi)梅用駐進(jìn)匙行訪確縣認(rèn)狠的樂時(shí)笨候足以蔬權(quán)搖責(zé)敗關(guān)評(píng)系院為廳依接據(jù)某，我而經(jīng)不媽是謎以止款聰項(xiàng)貨的殘收都付閘為猶依槍據(jù)魄。2期3企喊業(yè)勢(shì)于6月來份補(bǔ)預(yù)居收躍貨芬款2殃0銜0途0球0元鼠，串按顏合久同剪規(guī)婦定盯，墻產(chǎn)括品詞于7月別份住發(fā)婆出塵。企姐業(yè)智于6月椒份洞預(yù)蠟付7月御份心的笑房足屋禾租側(cè)賃摩費(fèi)4畏0仔0覽0元省。企憑業(yè)7月錄份甚售并出蜻產(chǎn)禾品幫，尚價(jià)訓(xùn)款1陶0水0便0均0元凈，夜款沒項(xiàng)袍將懷在8月房誠(chéng)份深收憐到控。企鏡業(yè)7月蠅份志發(fā)感生諒費(fèi)溉用5朵0反0燭0元駐，胳款紫項(xiàng)摸將壤在8月甩份童支馳付剩。權(quán)膛責(zé)玩發(fā)僑生閃制膛舉拜例7月恩份限收澡入翅：2蕉0居0兇0昆0下+科1租0途0遞0勻0絞=押3瞧0哥0姻0慈07月堅(jiān)份眾費(fèi)樓用獲：4咳0賣0鋸0團(tuán)+漢5旺0撕0宇0枯=丙9介0始0牛07月洲份朽利成潤(rùn)答：3招0色0鮮0咐0毯-炕9橡0原0維0或=音2溝1恰0向0磨0【末基解礎(chǔ)闊知祖識(shí)四】一、客觀性原則二、相關(guān)性原則三、明晰性原則四、可比性原則五、實(shí)質(zhì)重于形式原則六、重要性原則七、謹(jǐn)慎性原則八、及時(shí)性原則2遺5一、客觀性原則客便觀章性裹原銹則吸（葉或伍真蔑實(shí)物性醒原插則鉛、濟(jì)可吊靠輪性袖原粱則就）蜻，糟是甘指尼企碑業(yè)嶼應(yīng)俱當(dāng)模以州實(shí)圾際巖發(fā)陪生坊的叢交渾易爽或肯者校事煎項(xiàng)哨為磚依丟據(jù)文進(jìn)往行樣會(huì)為計(jì)璃確擔(dān)認(rèn)百、罩計(jì)故量張和余報(bào)膀告詢，抱如鋤實(shí)脹反零映棍符安合杠確廉認(rèn)內(nèi)和賀計(jì)萍量宿要繼求龍的滑各量項(xiàng)騎會(huì)提計(jì)際要物素喜及漆其著他差相筑關(guān)否信陸息棉，阻保諒證予會(huì)泳計(jì)完信陷息走真腹實(shí)躺可笨靠皮、怕內(nèi)杏容但完女整艇?？屯胗^寺性天原梳則曾包啟括役真咐實(shí)喜性處和嗚可昌靠關(guān)性施兩體個(gè)椒方崇面叮含快義農(nóng)。客攏觀震性墊主旦要碗取悅決均于哨三冰個(gè)筑因漲素兵：禿反恰映己真愁實(shí)走、斤可陳驗(yàn)浪證伙性菜和津中悔立贏性銀。二、相關(guān)性原則相棚關(guān)代性傳原秩則海（感或翼有沈用夢(mèng)性鏡原子則檢）網(wǎng)，弊是堅(jiān)指較企重業(yè)駝提預(yù)供約的瞇會(huì)榮計(jì)衡信煎息榴應(yīng)未當(dāng)節(jié)與狗財(cái)朋務(wù)己會(huì)味計(jì)鄙報(bào)拋告按使交用愁者證的陣經(jīng)起濟(jì)俱決修策扁需貿(mào)要見相蛙關(guān)駝。相尊關(guān)憐性悔主瞞要粉取土決媽于圍三傳個(gè)貍因狼素梨：險(xiǎn)預(yù)變測(cè)爺價(jià)華值找、跟反畏饋綠價(jià)書值扣和續(xù)及踩時(shí)堵性慰。三、明晰性原則明雪晰飲性通原汁則俯（衡或易可滲理底解灘性水原燦則疲）得，掩是稍指竹企過業(yè)牽提銀供洞的法會(huì)緊計(jì)硬信甚息餐應(yīng)飽當(dāng)獄清落晰像明繼了瘦，凈便路于商財(cái)私務(wù)狗會(huì)坑計(jì)衛(wèi)報(bào)倘告勻使咱用伏者產(chǎn)理吸解眾和顏使先用錢。四、可比性原則可妄比零性伶原腥則刪，柜企節(jié)業(yè)欠提但供郵的佩會(huì)資計(jì)轟信慢息蟻應(yīng)剩當(dāng)陡具灶有鑰可與比語性隔，模即稈：1、帆同樹一愚企潔業(yè)茶不輝同浙時(shí)質(zhì)期愉發(fā)島生孝的塘相依同越或旋者屈相表似網(wǎng)的逆交悔易劉或子者芝事防項(xiàng)律，隆應(yīng)刊當(dāng)糞采纖用眠一帶致飾的誰會(huì)襖計(jì)衰政生策論，任不察得逆隨鉆意篩變催更學(xué)。2、夏不抖同辮企皺業(yè)待在偵相師同餡期佛間鑄發(fā)縣生腎的口相倍同叛或雪者廢相努似之的奔交炮易屬或堅(jiān)者策事露項(xiàng)臟，煌應(yīng)做當(dāng)藝采囑用紀(jì)規(guī)近定偏的咽會(huì)鞏計(jì)疑政述策容，嗽確經(jīng)保萌會(huì)糖計(jì)梨信朝息而口品徑修一存致贏，終相摸互牲可攪比即。五、實(shí)質(zhì)重于形式原則實(shí)召質(zhì)著重晚于營(yíng)形母式如原舅則看，進(jìn)是行指擴(kuò)企旁業(yè)戲應(yīng)懸當(dāng)茅按俯照膚交狀易偏或這者煉事展項(xiàng)偽的夸經(jīng)茅濟(jì)美實(shí)螺質(zhì)賄進(jìn)識(shí)行惹會(huì)暫計(jì)綠確駕認(rèn)剝、模計(jì)紙量釘和逝報(bào)休告批，災(zāi)不讀應(yīng)旁僅鏈以獄交寇易碎或怕者揉事都項(xiàng)位的補(bǔ)法腰律園形僻式趙為挨依捐據(jù)巖。六、重要性原則重環(huán)要快性掘原柴則賀，狹是邀指飽企筑業(yè)蜻提是供斤的抽會(huì)蔬計(jì)旦信獎(jiǎng)息打應(yīng)勢(shì)當(dāng)香反魄映峰與末企怨業(yè)豬的駝財(cái)頌務(wù)制狀繞況籍、忌經(jīng)賀營(yíng)祥成勝果彎和紡現(xiàn)耐金庭流攜量倒等鑒有療關(guān)累的眠所靈有雖重旋要倚交教易偵或踏者嫂事姻項(xiàng)翻。重統(tǒng)要啄性省原榜則砍要村求具，書應(yīng)垂根再據(jù)再一脈項(xiàng)恭交算易持或度事尸項(xiàng)腥是暫否荷對(duì)爬會(huì)弟計(jì)撿信選息階使席用駕者號(hào)的稍決年策張產(chǎn)影生顛重言大場(chǎng)影肆響扭來援決余定胸對(duì)箭其廳反艷映說的東精妨確皆程道度閥，揚(yáng)以渡及哈是悔否添需泡要應(yīng)對(duì)而其磨在停會(huì)裝計(jì)幅報(bào)條表嗚上攻單就獨(dú)各反洲映阻。七、謹(jǐn)慎性原則謹(jǐn)蛙慎寧性稀原沈則筆，描是扭指敬企倘業(yè)贊對(duì)抄交草易唱或區(qū)者砌事脖項(xiàng)石進(jìn)右行散確泄認(rèn)祥、仿計(jì)如量蝦和宇報(bào)量告氏應(yīng)晚當(dāng)消保資持乎應(yīng)常有衣的乏謹(jǐn)卡慎纖，徒不誼得別高供估遵資瀉產(chǎn)符或蔬收購益愿、眠低卸估害負(fù)應(yīng)債段或費(fèi)費(fèi)由用抹。八、及時(shí)性原則及寄時(shí)道性礦原傻則泡，誓是度指箱企筒業(yè)尊對(duì)狐已諒經(jīng)避發(fā)邀生懸的問交傭易債或你者五事烤項(xiàng)她，為應(yīng)筐當(dāng)趣及擦?xí)r銀進(jìn)吳行唐會(huì)世計(jì)盜確鋒認(rèn)案、藏計(jì)炸量辟和盒報(bào)艘告縣，專不馬得封提鳴前位或臥者口延新后允。會(huì)塑計(jì)造信勒息王具袍有裕時(shí)地效父性犧，鏟如穗不計(jì)及士時(shí)杯提祝供養(yǎng)，伐失涼去熱時(shí)奪效飼性曾，星對(duì)懇使你用刪者怒的房誠(chéng)效佛用樂主克會(huì)艙大籠大寨地設(shè)降介低末?！究刍鶈璧A(chǔ)可知此識(shí)父五夾】一、會(huì)計(jì)的對(duì)象二、會(huì)計(jì)要素的確認(rèn)三、會(huì)計(jì)要素的計(jì)量3確4一、會(huì)計(jì)的對(duì)象

會(huì)攪計(jì)隆的騾對(duì)堤象著是筑指棍會(huì)硬計(jì)賺核鉤算效和吊監(jiān)投督撈的章具徑體芳內(nèi)取容串，欲即也會(huì)致計(jì)衫工爹作伍的蝕客那體中。企驚業(yè)險(xiǎn)會(huì)選計(jì)毫的勢(shì)對(duì)藍(lán)象秒就紅是荒企興業(yè)旋的懶資潮金亦運(yùn)繼動(dòng)秘。幕企置業(yè)體的態(tài)資吐金糕運(yùn)換動(dòng)鍵包忍括續(xù)資丹金鬧的興投嫩入鄙、照資傘金燙的遇循棚環(huán)適和禽周孤轉(zhuǎn)化（絹即疏資蚊金昨的稅運(yùn)輕用樣）雙和煩資泰金哈的項(xiàng)退昌出曾三蝦個(gè)喜基贊本鉆環(huán)姓節(jié)給。所旱以離，逐企蹈業(yè)由會(huì)耐計(jì)泛的演對(duì)老象宅具溜體驅(qū)表壤現(xiàn)闖為資劇產(chǎn)歡、黑負(fù)兔債網(wǎng)、叫所做有寫者辣權(quán)房誠(chéng)益育、咳收將入態(tài)、找費(fèi)巨用孤、鎮(zhèn)利努潤(rùn)六膀大澤會(huì)壤計(jì)解要滔素勞。3聽6二、會(huì)計(jì)要素的確認(rèn)資金運(yùn)動(dòng)相對(duì)靜止?fàn)顟B(tài)

(特定日期)資產(chǎn)資產(chǎn)負(fù)債負(fù)債所有者權(quán)益所有者權(quán)益顯著運(yùn)動(dòng)狀態(tài)(一定時(shí)期)收入收入費(fèi)用費(fèi)用利潤(rùn)利潤(rùn)會(huì)計(jì)等式會(huì)計(jì)等式1、資想產(chǎn)吐（謀a販s喘s誼e否t廈)資供產(chǎn)軟是賀由伐于毀過青去煎交料易罵或化者呆事熟項(xiàng)爭(zhēng)所孝產(chǎn)駱生惡形捉成可的往。資霞產(chǎn)棋是綱企羊業(yè)讀擁幫有倡和舞控編制系的錦。資荷產(chǎn)盾能許夠播給秤企染業(yè)嶼帶脅來釣未券來憑經(jīng)乎濟(jì)抓利您益友。指落過泥去睛的湊交芹易銷、小事濃項(xiàng)競(jìng)形擾成證并茂由命企拿業(yè)央擁校有穗和奶控壓制以的真資配源馳，胖該傘資域源魚預(yù)恨期悲會(huì)視給息企獸業(yè)墊帶懂來染經(jīng)鑄濟(jì)享利墓益會(huì)。3長(zhǎng)8資滑產(chǎn)誕的惜分旦類資癢產(chǎn)流掃動(dòng)但資姓產(chǎn)長(zhǎng)逮期畫投運(yùn)資固糕定金資銷產(chǎn)無囑形題資鼠產(chǎn)長(zhǎng)虛期趴待憲攤桶費(fèi)泡用其快他紡資稍產(chǎn)貨迎幣忙資數(shù)金短粘期柿投不資應(yīng)甩收克及戒預(yù)匙付福款繞項(xiàng)存悅貨長(zhǎng)果期險(xiǎn)股盛權(quán)條投搭資長(zhǎng)虧期滑債捕權(quán)套投視資長(zhǎng)迅期膚資瘋產(chǎn)3漆92、證負(fù)系債(淚l濃i跡a略b豈i沫l忍i泰t劣y蹈)概芬念帖：過測(cè)去錢的隊(duì)交橡易平、裹事觀項(xiàng)亦形食成促的撿現(xiàn)太時(shí)匠義模務(wù)音、燭履繡行丸該級(jí)義舊務(wù)丸預(yù)震期猛會(huì)耳導(dǎo)挺致蜻經(jīng)斤濟(jì)懲利藝益涼流諒出她企竿業(yè)繁。特專征帶：1搞、百是傍由幟于征過餐去蠻的困交楚易旨或投事譯項(xiàng)究所郵形淘成田的品當(dāng)拴前唱的播債尚務(wù)羊。2算、翠企想業(yè)適將鑼來足要娛清椒償趣的倡義壺務(wù)溜。3尖、趴需本要碎企掀業(yè)旅在脈將綠來集以掛轉(zhuǎn)倉移嫂資還產(chǎn)饑或強(qiáng)提居供潤(rùn)勞恰務(wù)創(chuàng)加狹以就清番償宋。4叢0分脹類負(fù)納債流湊動(dòng)情負(fù)蔥債長(zhǎng)悅期賓負(fù)鉤債短昌期畜借型款應(yīng)饑付樣票型據(jù)應(yīng)嫁付惹賬搭款預(yù)鞏付店賬成款應(yīng)饒付統(tǒng)工滔資應(yīng)其交鹿稅悔金應(yīng)峰付遇利鈔潤(rùn)預(yù)殼提朽費(fèi)立用長(zhǎng)蛛期映借惡款應(yīng)士付街債附券長(zhǎng)擔(dān)期贊應(yīng)井付他款4背1概納念褲：所伯有村者嗓在姻企偷業(yè)考資律產(chǎn)冰中莊享知有藏的丙經(jīng)平濟(jì)檢利誘益創(chuàng)，惹其稼金鴉額隨為紋資額產(chǎn)先減黨去幸負(fù)風(fēng)債映后停的拳余薯額沙。內(nèi)虧容所親有嬌者環(huán)權(quán)烤益實(shí)姜收略資予本資遺本異公門積盈仙余挽公祝積未報(bào)分茄配帆利恭潤(rùn)鏈差接射要蘇素3、所掌有槽者宵權(quán)哲益(氣o金w論n壁e頃r(shí)’s眠e根q麻i虹t阿y展)4閱2收顫入：是虹企珠業(yè)央在眼一根定條期全間洪通泳過徐銷朽售渣商標(biāo)品累、掏提霉供鋪勞膝務(wù)猜或鞠讓組渡英資鍋產(chǎn)挨使厲用暗權(quán)益等拒日乎常欠活嶄動(dòng)挨所榮獲忙得夢(mèng)的差經(jīng)絕濟(jì)占利羊益趴的朱總嶄流尚入使。隙包炎括含銷汪售孫商脅品羞收掩入戴、檢勞噸務(wù)因收敢入逃、漿利唯息般收霉入垮、巖使摧用既費(fèi)采收鄰入己、伙租飼金獵收森入利、港股袋利膨收掛入夠等課，鉛不嶺包衛(wèi)括晨為爐第屯三殊方敢或賽客退戶搭代引收趙的盼款緞項(xiàng)防。4、收維入(緞r色e杠v慢e伶n厲u綁e鑼)4灣3費(fèi)濱用巨：是染企萄業(yè)恢在稼經(jīng)臭營(yíng)檢過哭程湯中尊發(fā)裕生嘩的嶼各熱項(xiàng)訊耗斯費(fèi)朝，裙在知工孟業(yè)鑰企腫業(yè)玩，震按炮是陡否忌構(gòu)迷成郵產(chǎn)房誠(chéng)品榜成排本革，莫費(fèi)惜用感可受劃攜分孟為醋：貞制燃造霞成旋本等和膛期殿間擇費(fèi)弊用斤，舍前芒者喇包吼括斃直裹接塊費(fèi)族用久和治間拆接朵費(fèi)昂用揭，摘計(jì)華入少產(chǎn)栽品饞成吳本享，鍬后肅者怕包弟括逃營(yíng)閘業(yè)都費(fèi)塵用統(tǒng)、旅管嘴理罷費(fèi)級(jí)用牛和紫財(cái)稠務(wù)奸費(fèi)戴用傲，畜計(jì)畜入屢當(dāng)門期逢損懂益艙。5、費(fèi)諒用(檢e達(dá)x永p斷e遺n燭s肆e籍s沒)4欣4分辭類費(fèi)用制造費(fèi)用期間費(fèi)用直接材料直接人工計(jì)入產(chǎn)品成本制造費(fèi)用營(yíng)業(yè)費(fèi)用財(cái)務(wù)費(fèi)用管理費(fèi)用不計(jì)入產(chǎn)品成本，從當(dāng)期損益中扣除4贈(zèng)5概駕念企江業(yè)老在勝一位定饞期喝間狠的繪經(jīng)守營(yíng)鈴成藏果橫。棕收絕入陜超困過肢各車項(xiàng)摧費(fèi)濫用維的噸金健額山，超就繭是反企擋業(yè)魂獲親得掙的蔬利滋潤(rùn)槳，沈包漫括殘營(yíng)甜業(yè)喚利晶潤(rùn)園、殃投河資流凈啟收姜益雀、萌補(bǔ)大貼孤收尺入棟、聞營(yíng)據(jù)業(yè)撥外漏收俘支鬼凈科額質(zhì)。組峽成舉：營(yíng)莊業(yè)薯利緊潤(rùn)投霸資孔凈杯收定益補(bǔ)撈貼伐收蛛入營(yíng)窩業(yè)盈外會(huì)收仿支道凈燃額=營(yíng)尤業(yè)慢外扎收皂入-營(yíng)伐業(yè)尺外獵支棕出鏈筒接增要駁素6、利辱潤(rùn)(阿p詳r俱o臥f牲i廟t壇)三、會(huì)計(jì)要素的計(jì)量（宮一寫）盆會(huì)沒計(jì)席計(jì)謀量該的授概光念會(huì)每計(jì)棚計(jì)眠量寺是兄為侍了西將付符蓬合痛確淚認(rèn)旦條束件戴的訊會(huì)損計(jì)備要鞏素橫登校記搶入項(xiàng)賬駕并丹列狡報(bào)詠于修財(cái)專務(wù)哀報(bào)繩表疫而忌確蹲定陳其別金侵額毛的席過槍程現(xiàn)。門從竟會(huì)聽計(jì)好角洋度桑，啞計(jì)纏量車屬義性幻玉是港會(huì)頸計(jì)稼要核素牌具固體費(fèi)內(nèi)鈴容盤金睬額議的埋確務(wù)定紛基寫礎(chǔ)叼，鮮主麻要賄包濃括謊歷棉史脊成捐本品、許重蘇置餅成湖本簡(jiǎn)、哥可翻變待現(xiàn)雪凈培值室、少現(xiàn)第值紹和蟲公鑰允尤價(jià)積值趙等塞。全企則業(yè)躲應(yīng)組當(dāng)顧按突照莊規(guī)屈定貴的雞會(huì)氏計(jì)揚(yáng)計(jì)魚量訓(xùn)屬頌性再對(duì)午會(huì)握計(jì)游要沃素孕具本體凈內(nèi)徒容珠進(jìn)勾行貢計(jì)張量厚，勻確脖定名相陽關(guān)課金責(zé)額仆。4夠6（并二渡）諒會(huì)虹計(jì)竭計(jì)戶量淚屬穿性1計(jì).歷闊史丟成根本2．濾重概置雄成講本3．唉可鼠變犧現(xiàn)幫凈袖值4逢.現(xiàn)掀值5固.公伏允潑價(jià)惡值4德81榨.歷膊史焦成旅本歷肯史鹿成監(jiān)本互，比又穩(wěn)稱活為據(jù)實(shí)種際排成從本肥，撇就預(yù)是侵取譜得鉆或漸制趣造負(fù)某晝項(xiàng)覆財(cái)謝產(chǎn)述物冬資勻時(shí)亭所濁實(shí)霉際印支把付夠的昨現(xiàn)著金岡或遺者林其廈他秩等性價(jià)扯物近。養(yǎng)在持歷腥史即成稅本鵲計(jì)悅量捉下?lián)?，膊資友產(chǎn)筐按煉照固其腰購低置膏時(shí)糖支潑付土的麻現(xiàn)刻金要或抹者截現(xiàn)旨金旁等輔價(jià)特物焦的百金染額靠，泛或臨者泊按拼照跌購還置燙資睛產(chǎn)受時(shí)跪所證付雪出賓的找對(duì)能價(jià)縫的平公鼓允皺價(jià)才值擾計(jì)洪量芒。膨負(fù)熱債腫按涼照抓其蹤蝶因箱承盲擔(dān)踐現(xiàn)重時(shí)摸義縣務(wù)躲而罰實(shí)篩際奪收淋到窯的協(xié)款虜項(xiàng)帝或合者透資帳產(chǎn)靠的顏金悲額津，僻或俗者測(cè)承惜擔(dān)禍現(xiàn)奔時(shí)線義零務(wù)怪的柴合擋同摘金肅額咽，復(fù)或遠(yuǎn)者鋒按懂照惠日降常但活您動(dòng)像中員為田償產(chǎn)還罷負(fù)稍債稿預(yù)奪期描需吩要會(huì)支降付貫的局現(xiàn)黎金寧或鋼者誤現(xiàn)戶金縮慧等售價(jià)嶼物環(huán)的赤金鮮額仍計(jì)弱量沿。4治92．舒重貿(mào)置鑄成歡本重個(gè)置素成左本爺又俯稱蹤蝶現(xiàn)勵(lì)行換成卡本塑，居是姿指僚按估照麗當(dāng)倆前拐市遙場(chǎng)丸條蹈件衡，商重睜新秋取竿得面同款樣噴一憑項(xiàng)乘資供產(chǎn)雀所消需遮支猾付張的定現(xiàn)委金買或姥現(xiàn)載金途等拍價(jià)盈物束金葵額藏。魚在肉重棋置懷成字本梅計(jì)棉量感下狂，蓄資恥產(chǎn)陷按伍照尋現(xiàn)政在買購耐買首相償同碎或攀者駛相腐似號(hào)資聰產(chǎn)職所柳需誕支腎付誕的歲現(xiàn)作金銅或思者質(zhì)現(xiàn)粉金礎(chǔ)等勢(shì)價(jià)并物千的碎金古額架計(jì)政量滋。梅負(fù)分債岸按再照孤現(xiàn)搬在巨償將付摔該翼項(xiàng)蹤蝶債扮務(wù)虛所畫需信支來付物的將現(xiàn)肆金銅或拐者稿現(xiàn)繼金箏等賞價(jià)乘物尖的歐金銅額虧計(jì)舞量暗。5秒03．述可弟變豈現(xiàn)垃凈震值可破變療現(xiàn)葛凈暮值雅是漲指覽在悄正檢常勢(shì)生冤產(chǎn)聲經(jīng)臂營(yíng)芹過客程而中挖以況預(yù)艱計(jì)粒售售價(jià)搭減搞去延進(jìn)仆一筒步勞加綿工咬成知本某和波銷級(jí)售的所較必佛須絨的刮預(yù)固計(jì)袍稅骨金影、森費(fèi)藍(lán)用眨后蘇的自凈帝值口。預(yù)在轎可詠?zhàn)兣楷F(xiàn)鼓凈纖值腔計(jì)居量候下跨，鏡資參產(chǎn)眼按莊照苗其歇正伸常王對(duì)笑外腦銷序售都所旦能遭收騎到每現(xiàn)琴金壁或嚼者控現(xiàn)剩金消等啄價(jià)隨物鑄的搜金仗額瘦扣到減各該博資窩產(chǎn)漂至秒完爸工來時(shí)落估落計(jì)故將戴要走發(fā)壇生說的微成欲本頭、亭估赴計(jì)鏟的眠銷垮售竄費(fèi)孟用豪以撲及垃相停關(guān)趟稅侍金絨后惑的垃金懇額拴計(jì)蒙量持。衰可樣變恒現(xiàn)姜凈趴值繳的潔特義點(diǎn)映是蚊從讓銷傅售少的堂角私度兼、扭采惜用痕現(xiàn)僚時(shí)誕價(jià)巾格姐進(jìn)隊(duì)行度計(jì)湖量沸，痰適陰用躲于惱存它貨車。5漂14棕.現(xiàn)獄值現(xiàn)歷值下是腔指模對(duì)吩未旱來獅現(xiàn)哲金瞎流戚量脈以泰恰君當(dāng)仍的搭折冰現(xiàn)緊率舒進(jìn)永行灣折翅現(xiàn)散后仁的絞價(jià)株值跟，情是勿考肯慮鄭貨傭幣畫時(shí)逢間美價(jià)嘉值搭因打素零等這的稿一杜種參計(jì)愚量言屬下性嫁。務(wù)在券現(xiàn)煮值邀計(jì)雜量搬下踏，守資材產(chǎn)吼按躺照身預(yù)林計(jì)侍從選其厘持芽續(xù)盈使垮用創(chuàng)和饅最裁終協(xié)處虧置奴中象所冠產(chǎn)吸生賄的華未濱來綢凈繞現(xiàn)通金敬流到入凍量版的杠折淺現(xiàn)爸金掙額評(píng)計(jì)窄量喘。蜓負(fù)渾債疊按是照超預(yù)約計(jì)押期游限港內(nèi)贊需幸要角償搜還感的挺未環(huán)來鵝凈框現(xiàn)可金輪流戲出堂量悟的礎(chǔ)折早現(xiàn)湯金攝額披計(jì)貝量廈。鉤現(xiàn)咽值戰(zhàn)的奸特紛點(diǎn)尋是漿從能未滋來踏現(xiàn)格金穩(wěn)流領(lǐng)量爽的標(biāo)角歸度律，食考廚慮瓜貨鹽幣禁時(shí)報(bào)間現(xiàn)價(jià)哨值務(wù)，跟主押要取適桂用虎于鞭長(zhǎng)喘期今資拜產(chǎn)謙。5撇25渠.公怪允膀價(jià)監(jiān)值公拔允想價(jià)充值臟是目指煤在狡公剝平斷交倒易忠中婆，叼熟楚悉撈情最況夕的刺交屠易國(guó)雙孝方雀自棋愿佩進(jìn)銜行進(jìn)資領(lǐng)產(chǎn)印交可換膛或腔者幼債墓務(wù)澤清提償未的脖金銅額愚。餡在粱公低允攜價(jià)翠值兄計(jì)樣量班下勢(shì)，傲資仇產(chǎn)鼓和查負(fù)扛?jìng)氚茨刚彰卦谔?hào)公鑄平辟交鑒易負(fù)中房誠(chéng)，暈熟期悉敞情吳況鼠的屑交印易敘雙古方即自鴉愿太進(jìn)茫行影資粥產(chǎn)惰交