會(huì)計(jì)要素會(huì)計(jì)科目與會(huì)計(jì)賬戶論述

第二章會(huì)計(jì)要素與賬戶會(huì)計(jì)核心內(nèi)容本章內(nèi)容第一節(jié)會(huì)計(jì)要素第二節(jié)經(jīng)濟(jì)交易與事項(xiàng)的發(fā)生對(duì)會(huì)計(jì)等式的影響第三節(jié)會(huì)計(jì)科目與會(huì)計(jì)賬戶一、會(huì)計(jì)對(duì)象核算什么？監(jiān)督什么？企絨業(yè)冒經(jīng)取營(yíng)敵活惕動(dòng)私概啟述(砍B筋u乘s泳i嚇n丹e訓(xùn)s劍s身A叔c里t嗎i虹v尤i計(jì)t條i件e易s碌)建督立飼發(fā)貌展養(yǎng)戰(zhàn)會(huì)略獲岡取可資土金進(jìn)雞行狂投汗資生諒產(chǎn)問(wèn)經(jīng)樂(lè)營(yíng)一淡、會(huì)護(hù)計(jì)尊對(duì)賊象會(huì)種計(jì)券對(duì)奧象雹是彼指醉會(huì)偷計(jì)蔽所后要鎮(zhèn)核丑算類和養(yǎng)監(jiān)戰(zhàn)督廳的滋內(nèi)鄙容幣，垃即劉：會(huì)虜計(jì)而的京對(duì)玻象鈴是既社床會(huì)醬再形生冊(cè)產(chǎn)盈過(guò)份程餓中涉可發(fā)以北用吧貨梨幣姐表吐現(xiàn)傷的機(jī)經(jīng)攤濟(jì)園活牽動(dòng)乎。第姓一吃節(jié)剃會(huì)歷計(jì)幻玉要昏素貨撿幣資礙金供未應(yīng)儲(chǔ)鉗備資號(hào)金成群品資晉金生兇產(chǎn)資斗金貨匙幣資宮金生本產(chǎn)銷駛售工判資榨及糖其駱?biāo)鸪膳灞咎M(fèi)抗用固型定斗資盛產(chǎn)重丟新妙投伸入蝴生虹產(chǎn)盲周裙轉(zhuǎn)二阿、鍵工襪業(yè)碗企屢業(yè)概資棄金置活弄?jiǎng)拥谧弦换夜?jié)掩會(huì)晶計(jì)凝要親素商階品庭流疼通肺企祖業(yè)擴(kuò)資扭金鍋活用動(dòng)貨桂幣資攜金商毅品資練金貨稱幣資辯金購(gòu)旗進(jìn)銷航售第盼一駝節(jié)椅會(huì)哈計(jì)鵝要娘素二頓、驗(yàn)會(huì)望計(jì)科要嘩素魯?shù)亩拑?nèi)躲容報(bào)株表測(cè)基停本采構(gòu)碰件第遭一害節(jié)臂會(huì)鉗計(jì)定要逐素一肅、顯會(huì)么計(jì)吃要習(xí)素奴的積概并念會(huì)拜計(jì)份要色素須，戰(zhàn)又鍋稱猾會(huì)奸計(jì)湖報(bào)株表逮要?jiǎng)?wù)素棟，籃是川對(duì)冒會(huì)破計(jì)濫對(duì)退象爬進(jìn)陜行概的為基水本踏分糧類燥，雕是壁會(huì)吳計(jì)汗核犬算鎮(zhèn)對(duì)稼象鮮的玩具游體站化陡。二蹲、們會(huì)須計(jì)苗要奧素多的純內(nèi)巡壽容會(huì)旺計(jì)紅要蘋素反奏映鍬財(cái)抖務(wù)盾狀廉況閘的抽會(huì)頂計(jì)旋要牲素漆(擺靜使態(tài)?。┓囱子撤浇?jīng)弓營(yíng)屋成臭果窄的看會(huì)哀計(jì)丘要釋素輸（學(xué)動(dòng)斬態(tài)囑）資抱產(chǎn)負(fù)片債所折有興者貨權(quán)嗎益收慢入費(fèi)五用利傳潤(rùn)第劍一枝節(jié)屑會(huì)軟計(jì)炮要埋素會(huì)芽計(jì)觀科絲式目會(huì)俱計(jì)膊科毒目高含量義對(duì)會(huì)柔計(jì)哲要繪素進(jìn)狼行撓分亡類洞所耍形鬼成珍的使具案體夢(mèng)項(xiàng)皮目銷售費(fèi)用第艷一唱節(jié)潛會(huì)帽計(jì)序要何素【例1】你趴籌抱資騰建鬼成肅一欄家嘴總糖資盾本朗為肆1測(cè)0摘0濤萬(wàn)暈元菠的肆公貿(mào)司達(dá)。(掩總叮資緊本身是鵲說(shuō)撐明議公齡司映規(guī)甘模蜘大鍬小迫的將參冰考店指預(yù)標(biāo)有)思松考掉：(李1美)難這州1氧0妥0霜萬(wàn)恢元衰總湖資倘本跟占乏用碎在周哪惱些稠項(xiàng)孫目案上西?(2)吊這1榴0候0萬(wàn)繪元垃總厚資合本蜜又帶是舞從伯何慎而友來(lái)甩?會(huì)短計(jì)長(zhǎng)要嫩素會(huì)計(jì)對(duì)象具體化資允本近(徹金風(fēng))啦占慢用縮慧項(xiàng)銜目況(印存咸在真方刪式好)清—俱—資琴產(chǎn)資腐本鵝(愈金今)近來(lái)昌源爭(zhēng)項(xiàng)包目趕(府形漠成取方升式次)肉—限—權(quán)澆益借概入被資仁本培—后—負(fù)嫁債(獨(dú)債嶄權(quán)轟人魚權(quán)牽益蹈)自倒有兼資拌本臂—害—所刺有揉者欺權(quán)痕益資管產(chǎn)幕負(fù)腥債巧表天要刻素鑄關(guān)利系資界產(chǎn)扯=僅權(quán)請(qǐng)益資僻產(chǎn)稠=余債皂權(quán)拖人欣權(quán)薯益咽+譯所緞?dòng)邢艺呓訖?quán)辜益資找產(chǎn)濤=噴負(fù)露債印+優(yōu)所腳有辟者翅權(quán)努益企還業(yè)定擁禁有掌或訂控聽制蓋的徑經(jīng)備濟(jì)找資午源存在形態(tài)形成來(lái)源（元一粥）巨資闊產(chǎn)3敬、蛛資薯產(chǎn)沿的寨分豬類2挎、戴資攤產(chǎn)個(gè)的做基濁本羅特受征1咬、電資天產(chǎn)低的察概濤念第刊一肚節(jié)氧會(huì)廳計(jì)膚要?jiǎng)∷?踢、慎資游產(chǎn)婆概斯念資隆產(chǎn)末是夫指買過(guò)瞇去景的鳥交注易綱事魄項(xiàng)隆形面成近的掙，核并瓣由趴企鄰業(yè)陰擁臨有劫或割控際制泛的脅，嗚預(yù)刊期阻會(huì)洽給段企配業(yè)謠帶喚來(lái)壺經(jīng)折濟(jì)蠻利慎益捕的裹資絞源藍(lán)。第鉤一離節(jié)譯會(huì)去計(jì)肌要密素2文、渴資貞產(chǎn)盆基盆本運(yùn)特錢征（蒜1智）襖資議產(chǎn)監(jiān)是萬(wàn)由會(huì)過(guò)治去淹交告易右或雨事榨項(xiàng)嘴所防形燃成駐的萌；（紹2綁）漏資蔽產(chǎn)劣是當(dāng)企財(cái)業(yè)門擁備有筆或助者濱控均制里的堆；（借3萌）血資嚼產(chǎn)貿(mào)預(yù)士期罩會(huì)賞給淡企糾業(yè)吐帶嘉來(lái)政經(jīng)黨濟(jì)瘡利段益頁(yè)。第印一壁節(jié)叛會(huì)奸計(jì)債要鐮素公賀司謊存主在娛銀濁行屯里設(shè)的伙現(xiàn)槳金喜是衰否攪是憲資返產(chǎn)川？顧機(jī)客媽所執(zhí)欠統(tǒng)款飄項(xiàng)林是牛否澡是塊資清產(chǎn)順？煌不斧能余收毒回科的贊是割不挽是質(zhì)資秤產(chǎn)呢？公林司林購(gòu)羊進(jìn)奏的最機(jī)積器越設(shè)洋備寨是涌否斑是旨資葬產(chǎn)爭(zhēng)？公裂司昨向過(guò)汽細(xì)車苗租損賃始公發(fā)司韻租風(fēng)進(jìn)噸一鵝輛礦奔條馳廈，治租絕期坐十防天執(zhí)，金這砍輛羨汽伯車榴是侄否豎是篇公獲司耕資嬸產(chǎn)罵？租仙賃葛一蒸座樓倉(cāng)吳庫(kù)運(yùn)，永租果期迫2組0面年涉，定是汁否賠是丟資謠產(chǎn)皇？庫(kù)餐房肝中挎由烏于勁毀基損嶺或脫廢充棄指而役不畫能鋪用艦于貝銷己售娘的隸商昏品嬸是佳否恐是拒資制產(chǎn)辜？探廢礦巴權(quán)滅是肝否銹是爪資日產(chǎn)磁?若辨是矩！資舟產(chǎn)澤負(fù)育債攏表宋左夠邊財(cái)表碌達(dá)茂的執(zhí)經(jīng)斗濟(jì)儀資夫源請(qǐng)擋回匆答強(qiáng)：3霉、它資倍產(chǎn)免分墨類流淹動(dòng)仁資剝產(chǎn)長(zhǎng)結(jié)期顛資搞產(chǎn)固終定慎資串產(chǎn)無(wú)典形萍資膠產(chǎn)其壤他康資權(quán)產(chǎn)第敘一鉗節(jié)搭會(huì)莖計(jì)狂要細(xì)素資枝產(chǎn)狼的弱內(nèi)擁容莊—雜—嫁流怨動(dòng)走資像產(chǎn)流饒動(dòng)獄資萌產(chǎn)者是喜指嬸企曉業(yè)獸可基以苦在型一勤年街內(nèi)巴或?qū)m者顫超探過(guò)蓄一社年蹦的孟一岔個(gè)贈(zèng)營(yíng)義業(yè)礎(chǔ)周阻期頓內(nèi)棕變?nèi)爆F(xiàn)襯或怨耗耽用負(fù)的給資盛產(chǎn)彼。貨糾幣妹資饅金交中易相性遍金忠融宇資忌產(chǎn)應(yīng)揮收唯及倚預(yù)詢付偏款槳項(xiàng)存芬貨流動(dòng)資產(chǎn)庫(kù)如存聞現(xiàn)腰金紡、竭銀則行移存簡(jiǎn)款承、艇其脈他想貨酷幣股資撐金應(yīng)增收細(xì)賬摔款軌、墾應(yīng)圍收疑票殺據(jù)跡、弊預(yù)催付甲賬畝款原剝材腿料昆、籍庫(kù)懂存竿商技品口、殊包惠裝段物股紙票武投聯(lián)資鎮(zhèn)、循債套券障投拋資資喇產(chǎn)斃的悶內(nèi)潛容理—討—滅流屯動(dòng)截資藍(lán)產(chǎn)庫(kù)淘存霉現(xiàn)享金：企守業(yè)迎持示有鐘的娛現(xiàn)些款熟，擺也當(dāng)稱經(jīng)現(xiàn)委金。銀劑行俗存匹款:企絨業(yè)愉存茅入叼銀撫行述賬偉戶惰的田款潤(rùn)項(xiàng)。應(yīng)拉收也及辮預(yù)行付就款達(dá)項(xiàng)：是隸指泡企銜業(yè)壯在債日鋪常絞生劇產(chǎn)沖經(jīng)之營(yíng)匹過(guò)冰程直中作發(fā)漿生穗的懼各漁種普債謙權(quán)度，籠包紙括托（新應(yīng)報(bào)收兆票蛋據(jù)初、寄應(yīng)峽收乎賬扮款申、頓其惡他括應(yīng)涂收瘋款燈等軍）遞和矮預(yù)范付仰賬武款調(diào)等半。交襯易持性北金蛇融絡(luò)資教產(chǎn)：是摟指起企啦業(yè)銜持蘭有汁的免準(zhǔn)顧備委隨交時(shí)痕出克售畢的翁股怒票苗、派債毀券僻和汗基適金女。存川貨：是辦指悔企豆業(yè)杯在時(shí)日厘常臭的僻生鳳產(chǎn)其經(jīng)梢營(yíng)陳過(guò)猾程谷中劫持饒有孤的沉以撫備翅出尤售套，管或碼者擱仍彩然圖處永在殿生尾產(chǎn)秋過(guò)輝程插中勺將藍(lán)要鉛消腸耗鉗，課或千者歸在糖生振產(chǎn)理或務(wù)者越提寨供列勞州務(wù)呀的朝過(guò)扭程渡中報(bào)將匯要鴉耗貓用腹的繪各將種處材餃料孔或惕者溫物溪料洞，傅包沿括筍庫(kù)園存牌商候品買、怨半倉(cāng)成扎品聽、圍在巾產(chǎn)棵品蘇以蠅及窄各瘡類猶材影料說(shuō)。長(zhǎng)序期今投吼資：是龍指酷持嶄有攏時(shí)協(xié)間略準(zhǔn)尚備娛超粒過(guò)紫一嫌年肥（頌不半含舌一煩年卸）籍的摧各儀種乎股雁權(quán)析性倒質(zhì)踏的喉投佛資息，荷不距能運(yùn)變現(xiàn)現(xiàn)詠或旅不帥準(zhǔn)塵備果隨區(qū)時(shí)乞變捎現(xiàn)菊的挽債楊券帽，圈其康他創(chuàng)債詢權(quán)初投畢資升和煉其茶他擠長(zhǎng)舅期灶投格資令。固邊定克資極產(chǎn)棟：指彎企巷業(yè)茫為倉(cāng)生監(jiān)產(chǎn)用商蟲品窯或礙提肺供去勞盾務(wù)軋、澆出辮租迷給統(tǒng)他饞人溫、規(guī)或魚為頓管影理仿目然的短而植持蒼有痰的稱，槍使和用剪期鬧限射超園過(guò)歲一味年尺，猶單頸位鏡價(jià)男值褲較舟高醋的黎有身形抵資著產(chǎn)督。扶如差房耀屋刻、釀建種筑宏物抖、廈機(jī)紙器榴、墓機(jī)釘械風(fēng)、副運(yùn)頸輸陷工疊具混等征。無(wú)惠形取資旬產(chǎn)糞：指索企瘦業(yè)易為豬生基產(chǎn)抓商幻玉品替或袍者彼提射供堆勞騎務(wù)練、杏出摩租患給燙他北人躬、震或快為壯管駐理罩目溫的鑒而掙持摔有俊的撐、開沒液有主實(shí)復(fù)物謊形剃態(tài)逝的擇非慕貨紛幣跑性考長(zhǎng)鞋期既資嶼產(chǎn)襲。憶如剖：烤非點(diǎn)專踏利龍技墨術(shù)愧、靈商嬸標(biāo)蠅權(quán)嫂、搏著態(tài)作值權(quán)編、后土織地哭使旗用容權(quán)竭、界商封譽(yù)死等蘋。資購(gòu)產(chǎn)魯?shù)牡﹥?nèi)良容刊—漿—徑非授流徑動(dòng)弊資揭產(chǎn)（劇二無(wú)）鄰負(fù)蜓債3拆、飄負(fù)桑債落的逐分累類2露、弱負(fù)為債鎖的晚基案本奶特老征1鈔、碧負(fù)新債猛的姿概狗念第稱一宋節(jié)頑會(huì)寬計(jì)蜘要穩(wěn)素1餃、繩負(fù)優(yōu)債舊概宇念負(fù)甘債猶是痰指稿過(guò)稍去謹(jǐn)?shù)呐式谎跻赘驅(qū)Ｊ轮?xiàng)對(duì)所撫形吧成荷的姐、刃預(yù)役期招會(huì)蒼導(dǎo)背致檔經(jīng)闊濟(jì)們利搖益勝流竹出星企舒業(yè)竊的爽現(xiàn)續(xù)時(shí)飄義董務(wù)仔。第借一濾節(jié)護(hù)會(huì)最計(jì)放要芹素2麥、湯負(fù)桑債汗基擊本窄特汽征（占1毅）線負(fù)廟債羞是命基冠于眾過(guò)姥去澤的粉交鬼易栗或抗事喪項(xiàng)娃而連產(chǎn)竭生燃的汁；（累2悟）說(shuō)負(fù)星債斬是妻企沙業(yè)友承圓擔(dān)晨的第現(xiàn)絞時(shí)炕義凝務(wù)址；（握3惠）莖負(fù)子債?？商烈圆萦冕u資爐產(chǎn)辭或浮提極供沉勞駕務(wù)朋來(lái)子償跪還束；第接一堆節(jié)碎會(huì)伙計(jì)杯要等素3疾.忽負(fù)緒債續(xù)的雜內(nèi)弓容糠和芒分犧類(綢1黃)負(fù)冠債深按削其探償薯還眼期亭限諒的路長(zhǎng)手短斜，腳可凝以嗎分藝為刻流俗動(dòng)害負(fù)用債謠和敵長(zhǎng)漁期涉負(fù)符債農(nóng)。流喊動(dòng)匆負(fù)寄債非謝流剛動(dòng)高負(fù)薯債負(fù)悠債短魂期美借愈款應(yīng)跡付膛賬悟款預(yù)著收齒賬靈款預(yù)畫提據(jù)費(fèi)頂用應(yīng)儉付避職泄工蒸薪他酬應(yīng)求交早稅邪費(fèi)秋等長(zhǎng)桿期符借由款應(yīng)妄付骨債昏券長(zhǎng)情期內(nèi)應(yīng)掘付蜘款婦等按洲償征還元期基限匯劃境分(罵2革)毅負(fù)倉(cāng)債挺按壓照泰債僑權(quán)魄人宮的嘩不濱同默，編可光分閑為躲對(duì)邪貸遣款彎人比、爐對(duì)碑供膨應(yīng)株商依、潛對(duì)銳客飲戶剛、脾對(duì)齊職義工既、偉對(duì)喊稅捕務(wù)姓部甩門串、柱對(duì)表所多有偵者宏的墾負(fù)杰債討等串。負(fù)債對(duì)貸款人的負(fù)債按債權(quán)人劃分對(duì)供應(yīng)商的負(fù)債對(duì)客戶的負(fù)債對(duì)職工的負(fù)債對(duì)所有者的負(fù)債對(duì)稅務(wù)部門負(fù)債其他流動(dòng)負(fù)債短期借款、長(zhǎng)期借款預(yù)提費(fèi)用(借款利息)應(yīng)付賬款、應(yīng)付票據(jù)預(yù)收賬款、預(yù)計(jì)負(fù)債應(yīng)付職工薪酬應(yīng)交稅費(fèi)應(yīng)付股利(現(xiàn)金股利)其他應(yīng)付款負(fù)馳債她的縫內(nèi)強(qiáng)容短黎期奪借盾款：是棟指悟企曲業(yè)愿從麗銀軌行勇或已其村他西金應(yīng)融渾機(jī)露構(gòu)確借勉入戰(zhàn)的該期撞限太在美1泊年殖以欺下東的膚各屠種寬借謙款泡。應(yīng)抖付罪賬驗(yàn)款：是屆指粗企慎業(yè)霸在貨生殊產(chǎn)呢經(jīng)蜘營(yíng)階活劉動(dòng)冰中浴發(fā)測(cè)生庭的蹲應(yīng)轉(zhuǎn)付感給罪對(duì)兆方絲式的齊款貴項(xiàng)慕。預(yù)仁收兩賬容款：是描指炎企估業(yè)擱按喬合煩同宣規(guī)桌定承預(yù)忙先蹦收牛取姻對(duì)渡方進(jìn)的敲款傾項(xiàng)。應(yīng)焰付勸職捉工佳薪杯酬：是忙指指企莊業(yè)逼按污規(guī)維定略應(yīng)洲支滔付憑給柜職僑工導(dǎo)的沸各叮種襯工之資、福退利、保盆險(xiǎn)如等頁(yè)款炕項(xiàng)姥。應(yīng)克交是稅闖費(fèi)：是莫指謠企蠟業(yè)錦按培規(guī)酒定植應(yīng)叉支貴付誘給飛國(guó)狼家棟的淚各贊項(xiàng)瞧稅都費(fèi)軟，抬如倆增瘡值扶稅、消扎費(fèi)供稅、營(yíng)浴業(yè)揚(yáng)稅滅等款。應(yīng)啦付向債超券：餡企魄業(yè)劣為媽籌武集哀長(zhǎng)蠅期接資助金術(shù)而攜實(shí)川際坡發(fā)凍行心的得長(zhǎng)促期調(diào)債漏券饒。長(zhǎng)休期拴借數(shù)款：鋤是怕指暗企村業(yè)妹從狡銀推行誓或萍其檔他供金摔融吳機(jī)哪構(gòu)邊借躲入拿的太期株限饒?jiān)诒橐粡R年跟以眾上疲的迅各闖種柄借擇款亮。（略三途）眠所做有暮者伏權(quán)筋益3灶、衫所刪有繼者用權(quán)旺益容的廳分抗類2花、政所憂有文者蠅權(quán)拌益嘩的夢(mèng)基意本運(yùn)特供征1扶、響所炒有侵者住權(quán)酬益惱的倉(cāng)概步念第襪一返節(jié)舒會(huì)街計(jì)監(jiān)要?jiǎng)偹?暑、狐所略有輔者巧權(quán)哀益織概勤念所窯有辟者捷權(quán)鴉益到也爽稱她股亮東精權(quán)服益別，困是嫂指蚊資惜產(chǎn)飾扣稼除遣負(fù)含債麗后脅由川所磁有具者馬享判有蛋剩嘗余懇權(quán)澡益搏。第算一究節(jié)師會(huì)競(jìng)計(jì)趕要胖素2煤、暫所想有麗者灑權(quán)艷益射基建本騾特妨征資珍產(chǎn)榆所坦有混者殼在尺企清業(yè)醬的優(yōu)資劑產(chǎn)腳中瘡享聲有艙經(jīng)纖濟(jì)窗利巧益覆?！咀⒛c意】：負(fù)配債熔和血所自有跡者慢權(quán)憂益案統(tǒng)銹稱升為倆權(quán)鍵益筍，狼即系對(duì)高一填個(gè)榜企哄業(yè)徒資肥產(chǎn)物可方以需提望出守的羽權(quán)提利秤，奮負(fù)螺債摟是夏債棍權(quán)描人導(dǎo)對(duì)承企刃業(yè)顧資犯產(chǎn)炸的暖要改求躺權(quán)冰，徐稱鎮(zhèn)為艦債犁權(quán)零人貍權(quán)況益部。畢所洪有扭者籌對(duì)縣企孟業(yè)茂資蓋產(chǎn)姿的文要牽求烏權(quán)偏稱證為糞所蔬有電者扯權(quán)灣益攔。第彎一兄節(jié)逝會(huì)想計(jì)牲要險(xiǎn)素3類、寸所低有乏者卻權(quán)灣益晉內(nèi)領(lǐng)容所欄有販者酬權(quán)借益繭包障括所：所顫有錄者宗投喬入聯(lián)的云資期本直賴接?jì)層?jì)族入痰所分有矮者濾權(quán)錢益災(zāi)的辰利板得脖和暴損次失留桿存宗收夜益體：迷盈季余龜公照積房誠(chéng)、峽未壤分考配稍利洗潤(rùn)哥。第綿一貨節(jié)稱會(huì)誼計(jì)被要峽素實(shí)臣收閃資凝本得（利投停資卻者支直茄接璃投悼入代部墳分滑）資朱本止公柄積統(tǒng)（與與狹經(jīng)涂營(yíng)狐活拳動(dòng)板無(wú)捐關(guān)贊的帖資寸本夢(mèng)增夫值環(huán)，諒如對(duì)股漸本巡壽溢霧價(jià)嫂）盈腥余勁公納積據(jù)（閑從米實(shí)晝現(xiàn)示的或利孫潤(rùn)業(yè)中秘留宣存艷企兄業(yè)這部會(huì)分辣）未閱分耐配扣利黨潤(rùn)芬（孔已命經(jīng)恨實(shí)把現(xiàn)剃但下尚怠未亮分士配五的盆利還潤(rùn)抱）所渠有握者權(quán)先益所張有涉者鎮(zhèn)權(quán)女益檢的效內(nèi)枝容所完有管者墊權(quán)憑益幫的客內(nèi)善容扭包族括冒：貨實(shí)膊收孔資采本紗、舍資懲本產(chǎn)公奸積就、寫盈擋余載公聞積沈和被未咸分更配緣瑞利脅潤(rùn)士。留竊存浴收盒益箱的掘核屬算留昂存拾收銹益遮及設(shè)其敢構(gòu)忽成▲睡留德存脫收才益宅：遣也喬稱違累辛積難收艘益福，蟻是亡公教司鼻企烘業(yè)莖歷翅年虎的煎凈柜收菊益涼累晃積郵而黎成需的望資否本深。咬它反是畜依獨(dú)靠夢(mèng)公脆司趙經(jīng)俯營(yíng)認(rèn)所氣得既的出盈殊利由累事積某而厲形坡成腿的榨，慨是杯所鳳有藥者惱權(quán)條益禾的炒一察個(gè)榴組楊成覽部介分鼻。哪它楚包湖括追盈燥余局公戒積圈和派未青分非配卻利饑潤(rùn)驕。有班限易責(zé)靠任啦公欣司和和絲式股縣份霞有筆限結(jié)公睬司拖的清所肚有鬼者沙權(quán)賣益剩構(gòu)篩成所全有革者瓜權(quán)系益逐的考構(gòu)毀成實(shí)速收紡資憑本資兔本肅公守積盈塊余優(yōu)公駱?lè)e未豆分炎配閃利悲潤(rùn)是挪指糠企翠業(yè)紗的愧投臭資佛者面實(shí)坊際某投代入抓企串業(yè)患的幟資立本源。畜它株是衫所襖有湯者棵權(quán)輛益攔的河主炮體助和駕資株本賭。資呀本撿公蹈積孝不蘆便熱于扔歸胖于向具旨體童的勒投梁資弓者政，心也禁不曠是加有媽盈本利辮所愚形肌成資的職。槳主孟要舅包轟括爬股玩票裕發(fā)琴行吸溢餃價(jià)婦、到資召本母折浩算蠻差編額儀等。一診般墓盈野余針公娃積領(lǐng)，按臉照鑒稅戚后瓶利銹潤(rùn)鹿的顛1稼0默%圣提胃取獸累綁計(jì)御資渾金用畢途一進(jìn)移行籌資覽本亡積始累白（轉(zhuǎn)拋增動(dòng)資欄本厲。轉(zhuǎn)織贈(zèng)產(chǎn)資緊本專后爛，頑所文剩緒的臨盈含余交公恩積金不紙得躬少每于淺注狼冊(cè)壩資絮本佩的夜2獎(jiǎng)5柱%）師，狗二講是目彌必補(bǔ)戰(zhàn)虧仍損穗。是劉企血業(yè)壟實(shí)券現(xiàn)斤的糞凈羨利蘭潤(rùn)木經(jīng)截過(guò)狂彌呢補(bǔ)介虧京損剝、裁提暗取燦盈餐余躍公禁積給和慨向致投爭(zhēng)資霞者粘分我配狹利色潤(rùn)啊后散，飽留魔存篇在嚴(yán)企謝業(yè)絹的正、準(zhǔn)尚找未簡(jiǎn)說(shuō)檢明笨專臣門姨用鑒途若的弱、意歷膚年色結(jié)鎮(zhèn)存精的喘利借潤(rùn)垃。任置意難盈蝕余絮公叼積覺金任急意尚盈拳余唉公星積孫金己，主龍要膨是答公著司灰制挎企渠業(yè)羨提耽取吊，減提嘩取巷比捆例浴由兆股旅東林大相會(huì)淚決咱定儉。張考三蝦和哲李俗四擇商塌議臺(tái)并洲簽暈訂慎協(xié)國(guó)議落，俘共懷同撿出乘資妻開削辦糖華艇威究有桑限母責(zé)示任私公航司乘，流從狼事貓產(chǎn)嚴(yán)品勞生受產(chǎn)濱經(jīng)龍營(yíng)廢。根浪據(jù)糕協(xié)程議身，娘到酬2薯0請(qǐng)0魔9壩年殼1榆2胳月午3照1盞日調(diào)，班李旗四欲投何入森8霉0分0塔0偷0敵0持元濁的再現(xiàn)窗金庸，征1醬0眼0洪0織0挎0捕0轎元裹的遠(yuǎn)廠繼房截（亦雙湊方樣作當(dāng)價(jià)斬，潛含終場(chǎng)錢地看）端以究及睛7犬0搭0便0瞞0禿0派元百的霧全例新鈔設(shè)鋼備鹿；英張妻三列出杠資躁1廁5輝0鳳0討0僅0碌0內(nèi)元奪的豎現(xiàn)他金統(tǒng)；救兩辰人男按擋出恩資焰比很例讀享翠有秩對(duì)臥企育業(yè)占的銳所宮有萌權(quán)郵。根鎮(zhèn)據(jù)韻經(jīng)紡營(yíng)南需縮慧要嗓，憤公寬司皮另席從營(yíng)銀紛行喇借筐入周1蹦0央0潮0椅0孤0映0處元出的燈現(xiàn)陽(yáng)金通。富此溝時(shí)浪，鞭該柜企木業(yè)灣的喝資爽產(chǎn)她、房誠(chéng)負(fù)達(dá)債射、牽所斥有野者背權(quán)綢益身如時(shí)何尿？舉逐例【例城】假勤設(shè)利你懷用傲1服0庫(kù)0揉萬(wàn)沉元丙的顫總解資紫本扒進(jìn)燦行辭經(jīng)苦營(yíng)安，滅一凈年問(wèn)時(shí)掃間響，必實(shí)予現(xiàn)稍銷關(guān)售啊5蹄0史萬(wàn)換元(指資行金搭流量入桑)，番發(fā)浴生建管紀(jì)理厘費(fèi)疾用雹、糧稅馬金奴、予轉(zhuǎn)舊讓凳產(chǎn)嶄品銀等錘成擦本搶費(fèi)泳用鞠支催出殊共竹計(jì)路4填0盟萬(wàn)容元(哥資默金張流案出剝)，治最候后屬凈覽賺低1謹(jǐn)0晉萬(wàn)扮元(卵資圓金且凈充流客入省)。概今念腸引蕩出割：1毒.擦銷市售展產(chǎn)逃品掛引掉起蹦的敏資樸金趨流鉤入盈—進(jìn)—收珠入2堤.隙為短獲異得沸資控金訊流芒入尾而姐發(fā)腿生藥的稻資絡(luò)金己流科出—電—費(fèi)纖用3侮.皮一哪定尤時(shí)做期胖的宇資阻金體凈蜜流母量籮，鑼即蠟收大入紹減費(fèi)撞用時(shí)后轉(zhuǎn)的撕差聯(lián)額角—喊—利犧潤(rùn)動(dòng)隆態(tài)金要娛素足：惹（遭四芬）廉收牛入3六、首收刷入貞的兆分揭類2餐、藥收戀入投的熱基斷本善特律征1以、共收堡入托的墓概勵(lì)念第胃一棍節(jié)套會(huì)座計(jì)住要香素1聚、若收筋入務(wù)概笛念收綿入當(dāng)是遇指留企租業(yè)特在骨日鉗?？刍詈瑒?dòng)谷中廣形超成這的然、范會(huì)衡導(dǎo)爬致襪所婚有序者瓦權(quán)激益剖增竹加挨的的、芹與撥所藝有謝者脹投朝入域資姨本磚無(wú)絲式關(guān)梳的約經(jīng)拜濟(jì)村利煤益趙的肥總旺流擇入墓。第顯一犯節(jié)煮會(huì)厭計(jì)踢要屠素2明、蜘收志入精特砍征1撕、收濟(jì)入窯是堵企鹿業(yè)匆的日蒼常腿活劍動(dòng)中裳產(chǎn)供生攔，瀉而撥不赤是高從游偶陸發(fā)雞的把交其易伏或俗事竹項(xiàng)斧中察產(chǎn)本生掃；2泄、丈收珠入到可妨能不表缸現(xiàn)呼為擋資裁產(chǎn)范的縣增茫加成，華也昆可更能亡表饒現(xiàn)電為古企未業(yè)垮負(fù)前債奶的搞減展少似；3拌、息收著入絨能扣導(dǎo)鐵致熄企驅(qū)業(yè)工所概有卸者圣權(quán)宜益稀增尋加??；4故、虜收收入告只長(zhǎng)包認(rèn)括蹈本拳企葵業(yè)面經(jīng)棄濟(jì)梯利號(hào)益邪的壁流膜入棒，尤不孝包著括旨為盯第惑三撲者青或儲(chǔ)客沾戶學(xué)代辯收諸的屑款碌項(xiàng)漏。第委一著節(jié)后會(huì)遍計(jì)嗚要常素銷紗售續(xù)商師品企講業(yè)偶獅發(fā)的徹活托動(dòng)溫是龜指苦：哲除炒銷畢售慌商糧品誼、續(xù)提疤供翻勞灶務(wù)寒和醋讓折渡傻資涂產(chǎn)敢使競(jìng)用戚權(quán)糖以荷外隨的被其針?biāo)突詈苿?dòng)酸，役如虛現(xiàn)梳金蹦的遲盤里盈晉、窩固蔬定腿資鳳產(chǎn)愿盤炒盈勁等蛙。日康常妹活濾動(dòng)提沒供似勞源務(wù)讓享渡巴資泄產(chǎn)嚼使膠用讓權(quán)收例入椅要峽素營(yíng)糖業(yè)綱外偉收候入日姿常獻(xiàn)活叫動(dòng)龜?shù)幕焙沉x3板、傷收賢入下分鬼類收兼入拜根彈據(jù)逮不汽同鳥分喊類怠方皇法喂，尼有途以癥下棄分糕類奸：按哭性緣瑞質(zhì)戲分銷法售踢商侮品禁收貸入提胃供栗勞魔務(wù)招收步入讓嶼渡掌資港產(chǎn)戚使綠用握權(quán)朗收善入按雷經(jīng)衰營(yíng)奔業(yè)五務(wù)倉(cāng)主信次曠分主程營(yíng)蛋業(yè)急務(wù)諷收障入其冷他傷業(yè)怎務(wù)陪收敏入第餃一呀節(jié)言會(huì)先計(jì)篩要博素（叨五助）易費(fèi)絮用3總、放費(fèi)橋用賓的海分陪類2邁、耀費(fèi)四用昏的絹基與本繩特翠征1司、奶費(fèi)手用理的沙概椒念第緩一夜節(jié)循會(huì)做計(jì)溜要貧素1牙、籌費(fèi)風(fēng)用概漫念費(fèi)腳用飄是勉指嫌企連業(yè)軌為菌在領(lǐng)日閑?？驶畎雱?dòng)伸所勒發(fā)隙生水的徹、柱會(huì)壯導(dǎo)科致殿所勤有記者性權(quán)杏益犁減尚少河的帳、罩與迫向爽所暖有令者番分件配犯利戲潤(rùn)賤無(wú)燃關(guān)農(nóng)的考經(jīng)擔(dān)濟(jì)蹲利灣益溉的沫總律流反出乒。第扮一搜節(jié)舞會(huì)縣計(jì)斃要笛素2吼、換費(fèi)飼用肉特貪點(diǎn)（址1久）嗓費(fèi)卵用眉產(chǎn)天生爸于鄙過(guò)誰(shuí)去貝的原交長(zhǎng)易泥事隊(duì)項(xiàng)（短2脾）呢費(fèi)耍用炸應(yīng)路導(dǎo)緣瑞致雷經(jīng)虛濟(jì)盒利母益暫的漢流角出化，寄該揪流鄭出購(gòu)不勻包屈括泥向遵所鏈有公者競(jìng)分努配跪的胸利役潤(rùn)疑；（會(huì)3展）銷費(fèi)扎用漠應(yīng)伸當(dāng)晉最東終鮮會(huì)革導(dǎo)革致偶所萬(wàn)有對(duì)者直權(quán)摟益胳減姓少斃；第揪一呈節(jié)羽會(huì)犧計(jì)及要防素3蠅、停費(fèi)陣用吹構(gòu)宿成成賣本化：罰是劈燕指蛙企涼業(yè)餅為剃生育產(chǎn)辣產(chǎn)胡品普、碎提再供秒勞占務(wù)會(huì)而遙發(fā)世生友的接各疲種后耗習(xí)費(fèi)找，船包踢括帝直捧接卻材坦料廢、卻直要接食人沾工瘡、育制卵造仁費(fèi)波用費(fèi)萬(wàn)用慶：賭是潔指方企效業(yè)收在味日視常礦活臭動(dòng)梯中曠發(fā)原生歡的溪營(yíng)撇業(yè)愁稅潛金攀、宗期哨間廈費(fèi)藍(lán)用廳和滲資液產(chǎn)箱減針值豎損租失接。第寒一捉節(jié)蓋會(huì)炒計(jì)衰要疼素費(fèi)裙用愚的勾內(nèi)歡容費(fèi)用直金接斥費(fèi)豎用銷錢售肺費(fèi)合用間晃接憂費(fèi)卸用管大理那費(fèi)華用財(cái)悲務(wù)布費(fèi)謊用期間費(fèi)用生產(chǎn)費(fèi)用生禮產(chǎn)成岡本當(dāng)辮期私損灣益用途（筆六泛）兄利翼潤(rùn)利緊潤(rùn)巧概棉念：利樓潤(rùn)坑是通指來(lái)企罰業(yè)太在暈一蠟定撤會(huì)柏計(jì)簽期拐間響的曉經(jīng)欄營(yíng)李成諷果待。持包桃括唯收燦入疑減胃去卸費(fèi)皂用侮后睡的沖凈艷額頁(yè)、飛直蠻接儀計(jì)侄入化當(dāng)迎期焦利局潤(rùn)捉的砍利蒙得米和蔑損搜失客。第怪一宏節(jié)渾會(huì)第計(jì)槐要四素利巴潤(rùn)雖表利潤(rùn)表會(huì)企02表編制單位：中宏股份公司2007年度單位：元項(xiàng)目行次本月數(shù)(略)本年累計(jì)數(shù)一、營(yíng)業(yè)收入減：營(yíng)業(yè)成本營(yíng)業(yè)稅金及附加銷售費(fèi)用管理費(fèi)用財(cái)務(wù)費(fèi)用加：投資收益二、營(yíng)業(yè)利潤(rùn)加：營(yíng)業(yè)外收入減：營(yíng)業(yè)外支出三、利潤(rùn)總額減：所得稅四、凈利潤(rùn)

1250000

7500002000200001580004150031500

3100005000019700

34030085075

255225三耳、循會(huì)肥計(jì)章等陸式1奏.翼會(huì)驢計(jì)咽等恭式佛的現(xiàn)含修義2惜.脅會(huì)次計(jì)緩等營(yíng)式截的偷內(nèi)塘容3砍.鄙經(jīng)絡(luò)濟(jì)駁業(yè)貧務(wù)績(jī)對(duì)群會(huì)滑計(jì)怨等鞋式粱的景影陷響4親.網(wǎng)會(huì)倡計(jì)溝等彎式值的憲意紙義會(huì)虹計(jì)寶等聚式曾也母稱火會(huì)寫計(jì)痛恒承等念式烤，訂是放運(yùn)們用亭數(shù)代學(xué)逝平如衡落式倒描莫述置會(huì)相計(jì)冒對(duì)呼象遍的名具率體朽內(nèi)寫容羨（瘦會(huì)腐計(jì)拖要升素纖）拿之蟻間牛數(shù)續(xù)量蔑關(guān)付系令的純表島達(dá)邁式沫。1繪.馬會(huì)拌計(jì)覺等伙式山的悼含若義2壩.釘會(huì)嗎計(jì)乘等節(jié)式床的叢內(nèi)閘容會(huì)珍計(jì)譜等惕式魄按桃其甚反賣映梨經(jīng)宣濟(jì)轉(zhuǎn)內(nèi)堪容齊的魄不用同猜可涌以貌分辛為貢：靜證態(tài)毒會(huì)歉計(jì)邊等勺式動(dòng)技態(tài)取會(huì)某計(jì)增等伙式綜狡合藝會(huì)俗計(jì)絡(luò)等縱式會(huì)你計(jì)劫等每式筋的成種瘋類1始）江靜查態(tài)品會(huì)咸計(jì)拒等籌式除*歡(賭P粥2單7娛)●定設(shè)義雷：由閥靜衛(wèi)態(tài)薄會(huì)衫計(jì)踐要腰素亮組形合弓而恒成災(zāi)的啄反狼映賴企繪業(yè)警一萍定垮時(shí)寺點(diǎn)制的耍財(cái)柄務(wù)輸狀接況康的化等幸式吳?！袷萁M乒合瞎方系式胡：資逝產(chǎn)處=罵負(fù)娃債認(rèn)+泄所包有幣者吵權(quán)怨益所有者權(quán)益靜誤態(tài)應(yīng)會(huì)足計(jì)蟲等茄式竊的套形宜成資產(chǎn)資產(chǎn)企仿業(yè)零要鄉(xiāng)豐進(jìn)踢行父生繡產(chǎn)籠經(jīng)辛營(yíng)飛必務(wù)須爽先泊擁載有勉一樸定填數(shù)煎量聚的潮資鐘產(chǎn)霜，權(quán)益資飾產(chǎn)清的鬼提奶供省者字對(duì)勝其聚所雁提皺供擁的否資玻產(chǎn)類所各擁斬有飛的山要要求撥權(quán)鐘被場(chǎng)稱敏之愛為唯“愛權(quán)它益犧”緩。資產(chǎn)資產(chǎn)負(fù)債所有者權(quán)益資下產(chǎn)弱的爛提泰供蓬者琴包例括蔽債臣權(quán)念人泡和宿投押資炸者寨，得因頸而握權(quán)替益群是示由抗債黃權(quán)轟人槽權(quán)匹益科和斯所綁有卸者落權(quán)毅益難組穴成烈的寧。企帽業(yè)純的繳資跌產(chǎn)窯首菜先泊應(yīng)隙償銅還燒負(fù)掏債汁，短剩執(zhí)余設(shè)的援才傷是阻所盜有亭者跌權(quán)灶益緊。資產(chǎn)資產(chǎn)負(fù)債所有者權(quán)益●對(duì)累靜用態(tài)椒會(huì)聰計(jì)挖等喚式桐的駕理音解肝：▲第莫一此，扎靜悔態(tài)殺會(huì)洲計(jì)吹等栽式柿體轉(zhuǎn)現(xiàn)撫了砌同猶一地資舒金者的揉兩愧個(gè)樹不順同蘭側(cè)口面必：餐資權(quán)金濱存轎在罪形角態(tài)模與震資愿金搭來(lái)這源著渠剛道棋；▲第懲二身，扣以尚貨誤幣估計(jì)蜜量同時(shí)愚，枝會(huì)意計(jì)船等振式念雙爬方聽數(shù)鹽額樂(lè)相攝等抽；資金負(fù)債所有者權(quán)益資產(chǎn)資金資金資金存在形態(tài)資金來(lái)源渠道費(fèi)用利潤(rùn)收入動(dòng)蜜態(tài)慢會(huì)恰計(jì)柄等蓮式動(dòng)佳態(tài)布會(huì)某計(jì)齊等究式蟻是聲由弄?jiǎng)邮矐B(tài)額會(huì)吃計(jì)桃要騾素拆—篩—里收眾入孟、廁費(fèi)響用領(lǐng)、臘利頁(yè)潤(rùn)消組舉合業(yè)而往成患的如反倒映速企尤業(yè)毀一浙定欠會(huì)榜計(jì)段期綢間串經(jīng)邀營(yíng)明成癢果立的停會(huì)蟻計(jì)含等右式買。企聯(lián)業(yè)貌在啊生劉產(chǎn)樓經(jīng)夢(mèng)營(yíng)封過(guò)蟻程看中艇取逆得俯一知定擾的蜘收阻入麻，石并襪發(fā)腿生學(xué)相芒關(guān)堤的榨費(fèi)氏用冷，曲收卸入悶與坐其從相平關(guān)筒的虛費(fèi)嚴(yán)用郵配賄比外后罰的專結(jié)廈果鏈就捧是描利茫潤(rùn)申?！駥?duì)開動(dòng)牙態(tài)嶺會(huì)墾計(jì)進(jìn)等右式投的仿理甘解芳：▲利貼潤(rùn)的籍實(shí)委質(zhì)己：雀利鑄潤(rùn)尊是噸實(shí)陜現(xiàn)優(yōu)的膽收絕入嫩減傲去磨相細(xì)關(guān)域費(fèi)扔用接以范后蒜的處差陡額拋。愁收情入戰(zhàn)大羞于斷費(fèi)竹用姥時(shí)岡為蜘利推潤(rùn)眨；吉收長(zhǎng)入耽小東于樓費(fèi)攤用穩(wěn)時(shí)寒為愉虧哈損徐。月弦末趕：本蝦期寒發(fā)瀉生秤的晉收留入章和宗費(fèi)碰用獵結(jié)婆轉(zhuǎn)藏利筋潤(rùn)副，辭會(huì)諒計(jì)喇要代素續(xù)關(guān)字系逃又海變齡形識(shí)為喘靜脈態(tài)接會(huì)胃計(jì)脖等飯式踢：綜載合促會(huì)剩計(jì)亂等岡式布的嘩形亭成月椒初螺：企倍業(yè)捧尚鎮(zhèn)未尖發(fā)地生慘收看入慮和菜費(fèi)危用百，死會(huì)改計(jì)獅要攀素炕的吃關(guān)嗽系苗表外現(xiàn)蹦為則：資接產(chǎn)旬=腿負(fù)漫債吩+平所嘗有盛者竹權(quán)給益資膏產(chǎn)爪=款負(fù)鉆債旱+粘所脂有尋者賊權(quán)濁益吹+翻收刻入++－資庭產(chǎn)訊=予負(fù)股債練+身所觸有糕者脾權(quán)猜益為+修收濾入冠－忍費(fèi)踢用+－+月沿中嘆：企嶄業(yè)耕發(fā)泥生各了黃收薪入歪和檢費(fèi)捐用收突入向發(fā)畏生躍時(shí)尸，大其賣表待現(xiàn)罰為喇資棄產(chǎn)話的墨增古加附或肚負(fù)怨債貼的衰減采少費(fèi)鍵用朝發(fā)輪生羽時(shí)致，毫其射表澆現(xiàn)艷為孫資艙產(chǎn)利的蜜減蠟少妄或鳳負(fù)室債丸的醉增前加資謀產(chǎn)條=事負(fù)妥債競(jìng)+萌所吐有泥者給權(quán)舍益綜拼合漏會(huì)圣計(jì)乓等路式捷的茶形民成踩過(guò)宣程A旨.將巨兩亂個(gè)掉等救式蔥合痕并講:[資均產(chǎn)將=破負(fù)逢債頭+患所鄉(xiāng)豐有愈者恭權(quán)墓益]壇+待[收帆入郵-戴費(fèi)閉用忙=園利旗潤(rùn)]B咽.由到于寇“厲利點(diǎn)潤(rùn)破”饅可違增給加杜“待所揉有牲者橋權(quán)寧益妖”納,跪變憂化牙為蒸:資爐產(chǎn)躬=粉負(fù)冰債券+專所罰有躁者大權(quán)處益跌+廟利陳潤(rùn)或怪:資編產(chǎn)競(jìng)=叉負(fù)蝴債宅+撓所排有粒者堆權(quán)裝益賺+駁收棄入塔-葬費(fèi)鳴用C喝.將席上闖面優(yōu)B煌中辟的搜第顏二的個(gè)地公際式景移也項(xiàng)偉即突成津:資云產(chǎn)奴+詞費(fèi)顏用溉=潮負(fù)波債甲+顏所導(dǎo)有稱者調(diào)權(quán)裝益役+組收扛入●對(duì)蕩綜個(gè)合答會(huì)開計(jì)擠等裹式江的虜理壤解▲第扁一匙,牢資賀金蛾兩顛個(gè)原不框同扛?jìng)?cè)戴面丘的減擴(kuò)停展謹(jǐn):資腳金執(zhí)存天在遮形卡態(tài)化與晨資婦金爺來(lái)個(gè)源景渠旗道狼?！谔瓒?茅等斧式舅雙吵方覽是功在本數(shù)香量亡增言加植基白礎(chǔ)煌上筒的給新闖的膠相型等澇?！锏仁诫p方在金額擴(kuò)大基礎(chǔ)上的新的平衡相等負(fù)債資產(chǎn)所有者權(quán)益第俯二敏節(jié)千經(jīng)驗(yàn)濟(jì)積交掙易壘與頁(yè)事蠶項(xiàng)解的肌發(fā)洋生啄對(duì)蛋會(huì)蔑計(jì)嗓等獅式肯的柄影墓響一姜、何經(jīng)開濟(jì)掙交予易愉（捏業(yè)酸務(wù)雨）愿與流事顧項(xiàng)譜的愁含歲義1鴨.譯含摔義惰：●應(yīng)戲辦蘭理巴會(huì)掘計(jì)耀手范續(xù)浴、紹能攻運(yùn)綠用求會(huì)偽計(jì)繁方獨(dú)法仙反獸映課的顧經(jīng)兆濟(jì)蒙活課動(dòng)騾?！窠?jīng)鄭濟(jì)婆交彈易片（唉業(yè)藝務(wù)正）頃亦徹稱柱作巨會(huì)版計(jì)豪事謎項(xiàng)評(píng)。經(jīng)濟(jì)活動(dòng)

應(yīng)辦理會(huì)計(jì)手續(xù)、能運(yùn)用會(huì)計(jì)方法反映的經(jīng)濟(jì)活動(dòng)

不能辦理會(huì)計(jì)手續(xù)、不能用會(huì)計(jì)方法反映的經(jīng)濟(jì)活動(dòng)經(jīng)濟(jì)業(yè)務(wù)非經(jīng)濟(jì)業(yè)務(wù)2座.經(jīng)戴濟(jì)魯業(yè)園務(wù)石的沒基循本慰類弄型從澆對(duì)抓會(huì)煩計(jì)爸等石式剛影互響礎(chǔ)的鄉(xiāng)豐角籮度棵，酷可傷以煩將液經(jīng)秀濟(jì)醫(yī)業(yè)床務(wù)戚分笨為死四章類極：1晴）戴使降會(huì)轎計(jì)緣瑞等仍式化雙榜方喪要手素級(jí)同視時(shí)屬增腿加尖、豪增治加棕金午額纏相牛等轉(zhuǎn)。例：收旺到稼投兆資慢者偉投饅資疤1手0闖0吸0怪0嚇0塌元識(shí)，率已眾存連入偉銀站行強(qiáng)。資案產(chǎn)除+紹費(fèi)劈燕用轟=灶負(fù)浙債模+資所惡有勻者詢權(quán)宜益薯+剪收句入+型1去0鉆0呢0廈0菌0爐+希1怠0鑄0窯0熄0楊02望）繳使記會(huì)幅計(jì)音等煩式蕉雙股方搏要吵素窯同耀時(shí)甩減沿少緞、杠減爬少籃金仁額盆相環(huán)等幸。例：用井銀耗行彩存州款圈償竭還離欠窄款地5泡0寺0恩0卻元稅。資物產(chǎn)押+撞費(fèi)電用炕=嫂負(fù)截債殺+西所游有暈者瞞權(quán)滔益松+守收鉗入-林5牽0芒0穿0機(jī)-朋5去0杯0蘋03糞）使訓(xùn)會(huì)叛計(jì)童等淚式繪左愧方釣要猾素攻有賞增汁有材減莊，篩增戴減罩金據(jù)額網(wǎng)相馬等僻。例：生璃產(chǎn)壓產(chǎn)白品亦領(lǐng)臺(tái)用龜材剛料重4錯(cuò)0炎0匹0輕元堅(jiān)。資刻產(chǎn)烤+吐費(fèi)屆用奮=濱負(fù)并債販+蛛所集有許者扶權(quán)版益服+坡收魄入-仇4晨0特0喉0拾+兇4據(jù)0勤0栽04愿）火使命會(huì)開計(jì)鎖等肥式茶右箏方老要虜素清有乓增杠有押減殊，增豪減蓮金熔額授相擋等。例：某家債興權(quán)斜人昌將錦其礙原塑借你給突本躍企染業(yè)糟的怪借蹤蝶款算6茂0津0取0晝0西元具轉(zhuǎn)辜作桂向苦企敬業(yè)挖投兄資崇。資弱產(chǎn)援+濫費(fèi)殘用難=緞負(fù)忌債扎+脾所息有對(duì)者雜權(quán)初益我+樓收槐入-盟6資0嫩0籍0略0紙+當(dāng)6嶄0捐0由0蠢0（畫3殿）經(jīng)賽濟(jì)撞業(yè)訴務(wù)幕類擁型衣影曠響抱會(huì)芝計(jì)開等決式正的集規(guī)剖律每扎項(xiàng)燃經(jīng)肺濟(jì)船業(yè)寨務(wù)鴿發(fā)虛生大后偏，親至役少拐要瞎影嚼響去會(huì)顏計(jì)后等牢式濤中囑的謹(jǐn)兩珠個(gè)宴會(huì)銀計(jì)轉(zhuǎn)要啟素峰（圓或叮一吉個(gè)芒要牌素烏中蒸的廊兩悅個(gè)烏項(xiàng)飛目它）頑發(fā)沈生肥增都、師減羽變耽化軋。美其非規(guī)而律朝為炕：會(huì)鉛計(jì)線等片式割的鏡意役義會(huì)計(jì)計(jì)開等斯式隆的樹平呈衡儲(chǔ)原抹理餡揭睜示盆了姨企告業(yè)啞會(huì)智計(jì)恨要抖素切之犬間油的齒規(guī)卸律啦性滅聯(lián)蔬系明；經(jīng)虛濟(jì)銹業(yè)漢務(wù)甚發(fā)扁生挑后憶不恭會(huì)天破半壞屑基乎本凱會(huì)將計(jì)懲等錫式溉；會(huì)由計(jì)論等燃式團(tuán)是設(shè)雞置抱會(huì)合計(jì)晴科必目挪和季賬拼戶閃、營(yíng)試僚算旱平罪衡聲、療編杠制那會(huì)蘇計(jì)渴報(bào)犯表的謹(jǐn)理鄰論鑄依奇據(jù)桐，循是鄰復(fù)隆式喜記洽賬耕的龜基土礎(chǔ)止。第召三塘節(jié)汽會(huì)舒計(jì)孕科雀目食與致會(huì)譯計(jì)蟲賬剖戶一休、養(yǎng)會(huì)差計(jì)公科告目1挽.閉會(huì)末計(jì)皇科蠶目—得—是冬對(duì)昏企董業(yè)胞會(huì)占計(jì)頂對(duì)容象椒具賓體秩內(nèi)漏容駐進(jìn)峰行鄭分皇類花核臂算夫的霜類患別世，植按爪經(jīng)男濟(jì)禽內(nèi)踩容煤對(duì)誤會(huì)滿計(jì)吳要東素榜所偽作喝的兄進(jìn)陪一偏步隊(duì)分報(bào)類緩。兩崇個(gè)姻主蛙要冊(cè)內(nèi)趨容?。喊部苾S目禮的名喘稱和核覽算豎內(nèi)啄容。意厚義僚：復(fù)雜的經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)科目有規(guī)律、可識(shí)別的經(jīng)濟(jì)信息加工整理滿足會(huì)計(jì)信息決策和經(jīng)營(yíng)管理需要3參.懷會(huì)心計(jì)倡科匹目呆的僚編型號(hào)村、擴(kuò)內(nèi)償容傲與么級(jí)塑別2摔.可設(shè)區(qū)置盾會(huì)石計(jì)球科間目排的絞原伍則(旱1白)徑會(huì)夠計(jì)湊科眉目凝要聽結(jié)韻合外會(huì)蠻計(jì)區(qū)要捆素喉的富特爆點(diǎn)(醋2羨)賊相漂關(guān)擾性廟、昆滿紅足恭經(jīng)享濟(jì)削管僻理盒的厲要鍬求(清3悼)寸統(tǒng)是一梢性頁(yè)和腦靈已活歐性(譯4鏟)林相陷對(duì)炸穩(wěn)則定“摔少老變煙”(殿5懷)?？遄C賓完夜整謎性綱、棵互爹斥辱性(擾1拼)數(shù)編騎號(hào)(塔2鉆)內(nèi)悼容災(zāi)—退經(jīng)您濟(jì)瓦信桑息亭(撥限器定浴核瓦算價(jià)范勞圍抓)促和級(jí)峰別壩—架信怎息汁詳看細(xì)搭程午度一宵級(jí)訊科串目(目總音分腿類蔥科思目擱/漁總句賬稈科削目冒)會(huì)計(jì)科目(對(duì)會(huì)計(jì)要素的具體內(nèi)容進(jìn)行分類)總屬括邪分敲類朗→燙總松分機(jī)類歪核雹算控的趨依佳據(jù)二級(jí)科目(二級(jí)明細(xì)科目/子目)較詳細(xì)分類三級(jí)科目(三級(jí)明細(xì)科目/細(xì)目)進(jìn)一步分類明細(xì)核算的依據(jù)會(huì)可計(jì)撤科陷目朵內(nèi)猾容漠和踩級(jí)玻別如難：內(nèi)介容：旋原樂(lè)材媽料經(jīng)—防—泄鋼掃材潛—供—丸圓濟(jì)鋼汁—功—零ф鏟5杜5度m服m級(jí)距別：苗(牌一頸)咐(望二宗)沿(誘三高)及(僵四榨)應(yīng)秀收渠賬折款悉—禾—刊A漏公葛司斯(歸2豎萬(wàn)槽元秧)按；應(yīng)斷收命賬希款梁—尋—貓B冤公龜司憶(蘭3剖萬(wàn)滲元禍)外；應(yīng)桿交齡稅功費(fèi)靜—敏—解應(yīng)墨交當(dāng)增嚴(yán)值泉稅芬(叫銷沈項(xiàng)瓜稅夢(mèng)額餅)※科腥目棕表※—恭—美按灣經(jīng)共濟(jì)院內(nèi)賺容獄分助五素大省類府(撕見因課凍本鼠p豆3都6著)你煙是抖否有可胡以擔(dān)從嫁每屬一扯科舉目執(zhí)的站名禁稱肯中是琢烏磨勒出爬它沙所悅反混映氣的懂經(jīng)痕濟(jì)航內(nèi)微容煙？忽？—祥—指鼠具咸有拾一斷定瞧格憑式騎和陷結(jié)澤構(gòu)欺，否用五來(lái)弦分吵類常、寫系預(yù)統(tǒng)耐、新連興續(xù)下地嫩記律錄輪經(jīng)舒濟(jì)陰業(yè)挺務(wù)攜，背反漫映舍會(huì)振計(jì)撥要頭素謊增鋼減窩變少動(dòng)置及議其確結(jié)概果候的特一挑種磚核兄算拔工僻具怕。做根視據(jù)肝會(huì)收計(jì)冬科凳目影設(shè)匆置酷。(描一培)亭概澆念二再、儲(chǔ)會(huì)莖計(jì)分賬講戶1階.甚賬蟲戶（受二未）稼會(huì)攔計(jì)食賬齡戶聽的寧基忍本誦結(jié)麗構(gòu)(狂1峰)賬逐戶仔的楚基爆本但構(gòu)敞件顯（蓬P稼3衣8消)名庭稱(膚會(huì)穗計(jì)斧科浩目移)日抬期摘識(shí)要憑糖證輝序排號(hào)借鞭方肝、超貸燭方旬(炸增者加果額押，碎減挪少幫額軍)趴，頓余窄額帳(曬期洪初京、攤末帳)設(shè)磚置墊依串據(jù)（顛賬浮戶挖名歐稱媽）專牙門識(shí)格躍式經(jīng)準(zhǔn)濟(jì)截業(yè)兩務(wù)發(fā)秤生慶時(shí)清間記螞賬埋依擠據(jù)增敬減