財(cái)務(wù)會(huì)計(jì)與基本財(cái)務(wù)知識(shí)理論

財(cái)務(wù)會(huì)計(jì)基本理論第一節(jié)財(cái)務(wù)會(huì)計(jì)的理論體系一.

財(cái)務(wù)會(huì)計(jì)的性質(zhì)（一）財(cái)務(wù)會(huì)計(jì)與環(huán)境財(cái)務(wù)會(huì)計(jì)與環(huán)境存在著極其密切的內(nèi)在關(guān)系，它們是相互依存、相互制約和相互促進(jìn)的。財(cái)務(wù)會(huì)計(jì)既受環(huán)境的影響，同時(shí)又影響其環(huán)境。1．財(cái)務(wù)會(huì)計(jì)是隨著社會(huì)經(jīng)濟(jì)環(huán)境的不斷變化和發(fā)展而產(chǎn)生和發(fā)展的2．財(cái)務(wù)會(huì)計(jì)對(duì)社會(huì)經(jīng)濟(jì)的發(fā)展在一定程度上起著促進(jìn)和推動(dòng)作用3．財(cái)務(wù)會(huì)計(jì)的環(huán)境因素（二）財(cái)務(wù)會(huì)計(jì)的定義會(huì)計(jì)界流行的對(duì)會(huì)計(jì)的定義主要側(cè)重于財(cái)務(wù)會(huì)計(jì)方面，其權(quán)威性的定義主要有：1．美國(guó)會(huì)計(jì)學(xué)會(huì)提出的定義會(huì)計(jì)是確定、計(jì)量和傳輸經(jīng)濟(jì)信息的整體過(guò)程，以使信息使用者能作出明智的判斷和決策。2．美國(guó)注冊(cè)會(huì)計(jì)師提出的定義會(huì)計(jì)是將有關(guān)財(cái)務(wù)性質(zhì)的交易或事項(xiàng)，按照通行貨幣單位，加以記錄、分類、匯總和表達(dá)，并將其結(jié)果予以分析和解決的一種藝術(shù)?？梢?，財(cái)務(wù)會(huì)計(jì)是通過(guò)其特有的信息處理程序和方法，將企業(yè)中發(fā)生的經(jīng)濟(jì)業(yè)務(wù)經(jīng)過(guò)記錄、分類和匯總，編制成財(cái)務(wù)報(bào)表，向企業(yè)外部信息使用者提供有關(guān)企業(yè)經(jīng)營(yíng)活動(dòng)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果的信息，以使其作出合理有效的決策。二、財(cái)務(wù)會(huì)計(jì)的特征（一）

提供通用財(cái)務(wù)報(bào)表（二）遵循會(huì)計(jì)原則和會(huì)計(jì)制度（三）以固定的賬務(wù)處理程序?yàn)榛A(chǔ)（四）核算對(duì)象是已經(jīng)發(fā)生的經(jīng)濟(jì)業(yè)務(wù)（五）定期編制財(cái)務(wù)報(bào)表三蘿、傾財(cái)男務(wù)合會(huì)典計(jì)令的播理農(nóng)論篇體岸系（占一僅）執(zhí)財(cái)兵務(wù)悅會(huì)斑計(jì)遷的樓目使標(biāo)財(cái)腫務(wù)崗會(huì)圍計(jì)乖的恰理尺論垃體鼠系拐是際以貿(mào)財(cái)乒務(wù)恒會(huì)段計(jì)現(xiàn)目昌標(biāo)芒為細(xì)基戲礎(chǔ)靈，整盒個(gè)餐財(cái)完務(wù)惜會(huì)界計(jì)岔理詞論德體框系局都鄙是菠建我立但在竿財(cái)撤務(wù)親會(huì)閱計(jì)剝的目晶標(biāo)新基酸礎(chǔ)鄙之牢上兩。（蘿二頓）株財(cái)炭務(wù)爽會(huì)綢計(jì)條假推設(shè)會(huì)思計(jì)爬核訪算載的毛基濃本秀前小提疫是著為律了冠實(shí)犁現(xiàn)鳥會(huì)百計(jì)烤目軍標(biāo)詢而毯對(duì)著會(huì)址計(jì)郵所面匠臨后的碰環(huán)浪境插進(jìn)進(jìn)行楊合精理搜的獻(xiàn)判感斷粉。閣只商有般依汪據(jù)佩這是些遞核跪算淘前撈提占，會(huì)這計(jì)筐人誰(shuí)員醋才蠶能們確沙定癢會(huì)障計(jì)柄核壟算冊(cè)的漲范謹(jǐn)圍延，忌確看定喚會(huì)意計(jì)深核溪算肌內(nèi)悲容躲，確振定巨會(huì)民計(jì)夫處董理潤(rùn)信驅(qū)息谷的劇程憶序廢和始方許法捏。（押三暴）傳會(huì)撈計(jì)暖原塑則它晉是滅為感實(shí)杯現(xiàn)腦會(huì)測(cè)計(jì)崖目襲標(biāo)暫，雷在責(zé)會(huì)悼計(jì)音核睛算筍基押本家前兔提腳的擦基裁礎(chǔ)錦上蔽確定伐的配基嘗本武規(guī)救范延和昏規(guī)架則扮。望會(huì)說(shuō)計(jì)刪人幫員秘只微有結(jié)在聾遵灰循麻會(huì)巨計(jì)姓原吃則羅，才挖能駐保尊證止會(huì)亡計(jì)芳信好息半符郊合震使悶用扎者估的類需屋要瞇，恒實(shí)度現(xiàn)訂會(huì)溉計(jì)諷目樂(lè)標(biāo)久。（獲四始）緩會(huì)耗計(jì)虜要屈素會(huì)駐計(jì)挖要抹素棉是荒在堅(jiān)會(huì)狠計(jì)甩核叔算戀基鉤本杰前語(yǔ)提首和階會(huì)攀計(jì)資原襯則嚇的日規(guī)桂范訪下母，為礦實(shí)愧現(xiàn)旗會(huì)儀計(jì)旱目茂標(biāo)催服結(jié)務(wù)勾的拔。第煩二但節(jié)街會(huì)念計(jì)輔假哨設(shè)儉和災(zāi)會(huì)雞計(jì)才原暑則一男、鴿會(huì)屋計(jì)腔假蛾設(shè)（拌一憂）辦會(huì)斤計(jì)隨主省體1鈴．會(huì)恭計(jì)父主俘體丟假根設(shè)串的栗基序本梢要申求2蛛．什眾么漏是筍會(huì)捆計(jì)嗎主沸體3砌．會(huì)健計(jì)象會(huì)拆計(jì)爽主桑體紗與糟法謠律況主妙體躍的薄關(guān)胳系4芝．會(huì)宜計(jì)額主密體芹的播作閘用（開二愉）恭持下續(xù)按經(jīng)殼營(yíng)1齒．持兆續(xù)應(yīng)經(jīng)睜營(yíng)帆假兩設(shè)影的蹤蝶基匙本茶要悶求2桶．持殃續(xù)散經(jīng)搭營(yíng)爐假會(huì)設(shè)省的積作掙用3如．持敲續(xù)峰經(jīng)綢營(yíng)樣假面設(shè)雅與處企容業(yè)閘破和產(chǎn)芝清詢算（倒三娃）桂會(huì)備計(jì)賢分厭期1喚．會(huì)貸計(jì)蠅分兩期糠假挨設(shè)芝的朝要答求2孫．艘會(huì)途計(jì)牲期積間染與擁會(huì)剝計(jì)暖年住度3達(dá)．因會(huì)擱計(jì)雅分障期偵的災(zāi)作愚用（碼四凍）飲貨泊幣侵計(jì)霸量1顏．貨哀幣夾計(jì)墓量灘假榮設(shè)致的紫要督求2嘉．希貨雀幣路計(jì)屢量釋假螞設(shè)躁的戴作茄用3熱．洽貨瞧幣旅計(jì)途量石假離設(shè)努的寫局啊限輸性一房誠(chéng)、會(huì)忠計(jì)傭原幻玉則（搬一到）鄰體修現(xiàn)容總答體果性殼要卻求盾的詢一粘般市原衛(wèi)則1苦．汽客弓觀寸性悲原闊則（缸1退）擴(kuò)客征觀遞性走原兄則蘿的飛基夫本座要按求（請(qǐng)2允）神客麥觀甩性瞎原鍵則愿的櫻基繼本龍內(nèi)鮮容紡：揉真銳實(shí)滔性絨、鞏可孔靠取性熔、泄可稍驗(yàn)滾證火性2作．聽可旁比舌性投原任則（即1豆）尖可峽比縮慧性償原呀則柜的肆基罩本版要隊(duì)求（師2段）槍可猶比狀性枝原餃則凈與竄客青觀爛性刻原集則知的療關(guān)瞎系3逼．暢一疑貫團(tuán)性閑原你則（潛1鳴）眾一羽貫嫁性分原資則熊的矛要互求（武2稿）南一關(guān)貫爬性蓬原撿則笑的希作帖用（壁3弓）塑一運(yùn)貫耳性折原愧則息信吹息頓披叫露宇要緒求（閉二碗）據(jù)體廟現(xiàn)強(qiáng)會(huì)桑計(jì)沿信劣息吃質(zhì)蝕量較要樣求弟的芬一寧般城原艱則1嫂．冬相率關(guān)糕性廈原甲則（桃1感）保相躲關(guān)扶性復(fù)原繡則庭的躺要灣求（返2得）縣相省關(guān)抽性丹的巨判晶斷迫標(biāo)廊準(zhǔn)2便．淺及輸時(shí)討性搏原仙則（趟1烏）延及助時(shí)忌性襪的搞基志本壞含懇義（夠2梯）道及途時(shí)宗性產(chǎn)的相要且求3孫．絨明棟晰丹性遞原艇則（暑三秒）介體倉(cāng)現(xiàn)至?xí)Ｓ?jì)鎮(zhèn)要基素?fù)拼_胸認(rèn)群、曲計(jì)鋒量跟方嚴(yán)面要要揭求洽的劃一質(zhì)般恐原琴則1笑．欲權(quán)長(zhǎng)責(zé)糞發(fā)煩生王制互原奪則權(quán)遣責(zé)富發(fā)思生互制罪原扮則捷的后要甲求2預(yù)．似配卸比補(bǔ)原嫂則（趁1幅）非配額比遞原想則隸的澡要更求（港2磨）辨配沾比難原指則塑的龜內(nèi)斜容3濫．蜘歷車史雞成稈本唯原僵則（濫1閘）以歷吳史逼成獸本培原脾則想的神要教求（尊2濁）鴨歷狠史畜成榨本拼計(jì)垃價(jià)嶺的窩理堆由（杜3師）匠歷填史介成級(jí)本確計(jì)塌價(jià)證的佛局內(nèi)限幣性4漏．息劃怪分呆收奴益折支米出桿和繁資離本長(zhǎng)性揉支就出顧原游則（唐1倍）喊劃司分犬收匯益般支聽出伐和稈資喊本叉性申支釋出暗原懼則騾的垮要陜求（垃2屯）察收蟻益漲性紀(jì)支吊出邪和佩資抽本涌性堪支收出煤的貪內(nèi)蹤蝶涵（妄3公）撕混趟淆肅兩編類銀支佩出趴對(duì)士會(huì)悔計(jì)太信增息怠的考影焦響（扶四妄）良體為現(xiàn)秤修嶺訂途性寬慣抹例代要瞎求棉的太一剃般寸原抗則1拒．態(tài)謹(jǐn)床慎沫性芹原卸則（豎1扒）墓謹(jǐn)阿慎寇性勻原多則刻的皇要沉求（屑2斯）紹謹(jǐn)柏慎嗓性朱原匙則得的織運(yùn)奧用2撤．重粗要賽性俯原死則（份1鈴）尼重標(biāo)要忙性搭原末則彩的耐要甚求（歉2南）專重而要塘性翁的纖判餅斷第術(shù)三類節(jié)蜂會(huì)館計(jì)屬要眉素往和軋會(huì)較計(jì)遇等襖式一榴、岸會(huì)顯計(jì)生要振素（蠶一對(duì)）劃資籃產(chǎn)震負(fù)誼債娛表稻要療素1肺．慈資迅產(chǎn)（淹1虜）葡資貧產(chǎn)瘡的宜定痰義柄及渡特譜點(diǎn)（績(jī)2東）饅資孔產(chǎn)公的任分偶類2感．幣負(fù)概債（南1傾）太負(fù)妖債彈的礦定箭義盲及殖特椅點(diǎn)（韻2醉）羊負(fù)親債憲的燒分淋類3甘．挪所盼有持者適權(quán)搏益（落1路）吩所達(dá)有認(rèn)者嬸權(quán)請(qǐng)益態(tài)的吐性車質(zhì)（湯2榴）其所章有敞者亭權(quán)蛋益繳的頑分或類（掩二拐）難利項(xiàng)潤(rùn)睛表儀要找素1技．喝收?qǐng)?zhí)入（叢1廟）覆收杰入加的防性只質(zhì)（地2楊）陽(yáng)收戰(zhàn)入芝的緊分給類2來(lái)．表費(fèi)澆用費(fèi)同用竭的態(tài)性煉質(zhì)哲。3?。岳c(diǎn)潤(rùn)（踏1鞭）宴利絞潤(rùn)采的秘性謠質(zhì)（頌2殼）費(fèi)利黎潤(rùn)妙的憂構(gòu)梁成二典、精會(huì)窩計(jì)桌等丹式（侍一供）泊靜互態(tài)昂會(huì)迎計(jì)戀要束素神等勻式涌資掌產(chǎn)焦=環(huán)負(fù)絡(luò)債結(jié)+嘴所禿有沖者壯權(quán)慚益（扣二?。┫?jiǎng)蛹睉B(tài)俯會(huì)映計(jì)狹要攔素格等漁式福收景入丟-衫費(fèi)鵝用現(xiàn)=毫利住潤(rùn)（江三撿）酬靜求態(tài)舊會(huì)逮計(jì)秧要截素昏和耗動(dòng)泛態(tài)漢會(huì)亦計(jì)薪要摩素怪結(jié)咬合怕等系式1賺．雅會(huì)山計(jì)執(zhí)期櫻初揭表公現(xiàn)洲為毀靜觸態(tài)盞會(huì)省計(jì)嫁等雖式資倘產(chǎn)危=跳負(fù)殖債所+庫(kù)所纏有妙者績(jī)權(quán)神益2壯．穴會(huì)采計(jì)笛期盯間促內(nèi)遠(yuǎn)表博現(xiàn)蕉為完靜紗態(tài)拆和益動(dòng)階態(tài)吧結(jié)扎合伸會(huì)直計(jì)校等翻式資班產(chǎn)漢+帳費(fèi)程用挽=袋負(fù)麗債撫+賊所澤有贏者哄權(quán)乎益刪+械收盈入資稀產(chǎn)健=臘負(fù)牌債企+弱所兄有折者輔權(quán)毒益攏+然（秒收沸入炭-炊費(fèi)著用幕）資聯(lián)產(chǎn)依=以負(fù)國(guó)債戴+分所夏有妻者醒權(quán)女益疼+易利種潤(rùn)3外．丟會(huì)罩計(jì)咳期呢末元，萍當(dāng)政期拿經(jīng)己營(yíng)否成唐果慚為瞞投手資隱人幫獲菠取泥或鍋承犬擔(dān)含，表筋現(xiàn)農(nóng)為縮慧靜地態(tài)夕會(huì)園計(jì)童等緩式資嗎產(chǎn)鐘=籃負(fù)愈債盒+滅所放有吹者妙權(quán)走益第循四裳節(jié)會(huì)沃計(jì)朵法織規(guī)暈體億系一襲、雖會(huì)隔計(jì)屬法決規(guī)亦體濱系年的康構(gòu)伯架二掏、敲《穴會(huì)成計(jì)捷法揉》（南一夫）序總咱則1烏．撥《巖會(huì)晃計(jì)飽法目》暮的穴適扇用串范鬧圍貴國(guó)2結(jié)．清會(huì)幼計(jì)核核尚算拳、衛(wèi)會(huì)關(guān)計(jì)彈監(jiān)奸督神的駁主瀉體3偏．古會(huì)慨計(jì)禮工敘作灶的遙管箱理滴機(jī)廟關(guān)4盯．實(shí)捕行排統(tǒng)肝一桌的圣會(huì)躲計(jì)觸制需度（肢二害）役會(huì)科