會(huì)計(jì)學(xué)原理唐國(guó)平第一章會(huì)計(jì)概述

會(huì)計(jì)學(xué)原理

AccountingPrinciples

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會(huì)計(jì)概述

第一節(jié)企業(yè)與會(huì)計(jì)一、企業(yè)概述（一）概念

依法設(shè)立以營(yíng)利為目的從事生產(chǎn)經(jīng)營(yíng)活動(dòng)的獨(dú)立核算的經(jīng)濟(jì)組織。

■功能優(yōu)化經(jīng)濟(jì)資源配置降低社會(huì)交易成本非盈利組織——政府機(jī)構(gòu)、社團(tuán)、學(xué)校等?。ǘ┈F(xiàn)代企業(yè)的實(shí)質(zhì)：一系列契約關(guān)系的集合體契約耦合體企業(yè)——權(quán)益產(chǎn)權(quán)契約股東債權(quán)契約債權(quán)人報(bào)酬契約經(jīng)理商事契約(1)供應(yīng)商商事契約(2)顧客審計(jì)契約CPA稅收契約政府工作契約職工（悟三徑）胳特顛征1超.社冶會(huì)掘經(jīng)違濟(jì)右組趴織有齡自毒己處的就機(jī)亮構(gòu)改及赤工獅作穗程澆序主京要回從聾事生經(jīng)區(qū)濟(jì)慚活嫌動(dòng)辯并芹擁貌有松相吩應(yīng)凡的誰(shuí)財(cái)禾產(chǎn)是年一哀定孟人黎員葵和挪一住定繭財(cái)僑產(chǎn)僵的渠組毯合2伯.以使?fàn)I任利燃為絲式目屈的巨來(lái)唇從啄事選生蒙產(chǎn)睛經(jīng)莫營(yíng)科活南動(dòng)生綱產(chǎn)眠經(jīng)煤營(yíng)位活疫動(dòng)獨(dú)是蠢指墳創(chuàng)然造姜社良會(huì)屑財(cái)明富丑和張?zhí)釙彻┛臃魟?wù)服的腸活病動(dòng)弟，站包俊括露生煎產(chǎn)輪、債交抽易版、錄服株務(wù)等揮?；⑵竺蹣I(yè)趕從捕事粥生究產(chǎn)域經(jīng)毒營(yíng)劃活蘿動(dòng)岡是若以須營(yíng)炕利每為批目萍的元，品是份為數(shù)了鉛賺衛(wèi)取剝利漲潤(rùn)仆。3燈.實(shí)片行傲獨(dú)依立齒核掙算單糾獨(dú)番計(jì)困算蓋成沸本座費(fèi)斃用鵝，興以欺收闊抵條支煙，片計(jì)寬算幼盈拐虧羞，婚照拿章韻納壯稅飼，咬對(duì)箏經(jīng)仙濟(jì)拳業(yè)新務(wù)桐作芒出窗全西面反瓶映冶和鈔控堆制堡。4縫.依慕法喂設(shè)飲立依霉法敵設(shè)塑立榨可河以點(diǎn)取印得虹相饞應(yīng)失的屆法肌律培地洽位雙與壇合壺法爪身碑份得姥到復(fù)國(guó)留家逗法刪律橋的奔認(rèn)蠻可腸和合保黑護(hù)二午、樣現(xiàn)鋤代膚企廈業(yè)鍋的駱組途織查形捎式（跡一藝）陸?yīng)毾沦Y揀企隊(duì)業(yè)鴉與素合修伙驅(qū)企助業(yè)1棵.獨(dú)罩資退企績(jī)業(yè)賠（s繩o晃l紗e袋p扮r飲o委p烈r橫i促e饅t耳o厭r淘s撒h島i關(guān)p）個(gè)童人捧出似資友、到個(gè)管人姥所腫有侵和皺控士制鼠，鴿個(gè)卡人步承波擔(dān)役經(jīng)撈營(yíng)懲風(fēng)劣險(xiǎn)陜和謀享神有全燭部輕經(jīng)廚營(yíng)航收東益奪?！鲎詴匀慌跞似筇諛I(yè)■經(jīng)遠(yuǎn)營(yíng)蘆管混理菌靈洋活拜自滾由■對(duì)億企怨業(yè)爬債攏務(wù)漫承淹擔(dān)無(wú)馬限責(zé)亦任■建蜘立序及跟解僵散粒程下序澆簡(jiǎn)備單■企蹄業(yè)室規(guī)棵模分有網(wǎng)限2爛.合揚(yáng)伙忙企涉業(yè)架（p仇a沈r借t饒n退e姿r得s鉆h膝i控p）兩叨個(gè)敘或嶄兩曲個(gè)旋以助上及的捆自榆然牛人共共籮同延出俘資杏、烏共楊同僅經(jīng)呈營(yíng)修、抓共紹擔(dān)付風(fēng)險(xiǎn)萍、渴共批負(fù)飾盈酒虧衫?！鲎詥枞徊砣吮科筢灅I(yè)■經(jīng)單營(yíng)炭管柿理觀決強(qiáng)策完能陣力寨增聰強(qiáng)■資咽本容來(lái)碑源李擴(kuò)辟大兔，攻信史用技能肉力禁增多強(qiáng)■合遍伙捆人獄對(duì)買(mǎi)企昏業(yè)勺債帽務(wù)傘承御擔(dān)無(wú)州限責(zé)見(jiàn)任■企旁業(yè)折規(guī)徒模線有仰限（鍋二釋?zhuān)┌垂疚蛑聘衿蠛駱I(yè)匪（c偵o暮r抄p居o勇r壇a億t扎i羨o帶n）依著法商成頓立浮，珍獨(dú)障立求的商注蘭冊(cè)的資藥本語(yǔ)并團(tuán)以各股速份遲形健式帥構(gòu)潮成揚(yáng)，爭(zhēng)自情主隊(duì)經(jīng)營(yíng)開(kāi)、暫自瞎負(fù)安盈演虧理。1脅.公箏司護(hù)制昨企價(jià)業(yè)領(lǐng)的免特乎征（1）瞎公衣司雕具湖有測(cè)法榜人牲資拉格（2）疫公咸司變投互資市者富（寸股拜東催）鑰對(duì)考企喚業(yè)佛債勸務(wù)葛承喜擔(dān)有株限責(zé)向任（3）丹公顆司椅嚴(yán)編格世依怪照忍法壓律跪規(guī)安定竿設(shè)儀立2測(cè).公動(dòng)司滑制液企毀業(yè)烏的醋主漫要顫類(lèi)會(huì)型（1）從有擊限社責(zé)盛任做公愁司（2）摩股多份種有餡限撐公摔司三竹、雄現(xiàn)冬代案公霜司復(fù)治燥理雙結(jié)液構(gòu)—造—權(quán)龜力賞和博利明益糖的理制俊度剝安羽排股舍東溝大撒會(huì)董谷事堵會(huì)監(jiān)扯事臘會(huì)管威理矛層權(quán)吼力僚機(jī)構(gòu)構(gòu)決獵策演機(jī)爬構(gòu)執(zhí)害行王機(jī)爭(zhēng)構(gòu)監(jiān)布督太機(jī)叨構(gòu)四瞞個(gè)副層親次商的陷委筋托度代頑理擴(kuò)關(guān)亡系股嗚東頓大秀會(huì)收與慎董樸事蜘會(huì)陡：騙信巧任胃托礦管股洲東前大臘會(huì)涉與肢監(jiān)孤事殼會(huì)位：侍授拋權(quán)愁監(jiān)宮管董城事嗚會(huì)匆與唐經(jīng)患理抹：恰授澇權(quán)著經(jīng)遍營(yíng)監(jiān)繼事茂會(huì)抹與掌經(jīng)狗理切：翼監(jiān)攜督瀉與鮮被潛監(jiān)殖督四評(píng)、嫩現(xiàn)術(shù)代抵公脈司切組霜織塊管塘理尿體程系總儲(chǔ)經(jīng)討理副滿總臨經(jīng)飼理副惕總渠經(jīng)充理副卷總兵經(jīng)它理采購(gòu)部生產(chǎn)部銷(xiāo)售部研發(fā)中心審計(jì)部財(cái)務(wù)部…甲生產(chǎn)車(chē)間乙生產(chǎn)車(chē)間…質(zhì)檢部技術(shù)部會(huì)計(jì)部五懷、驅(qū)企名業(yè)膚會(huì)欄計(jì)郊的憑功素能蕉定吉位負(fù)消責(zé)志企爭(zhēng)業(yè)準(zhǔn)資吹金候的故籌窯集祖、仰使剝用某、車(chē)分鍛配照等負(fù)沖責(zé)媽記魄錄輛和俘報(bào)聽(tīng)告具企卸業(yè)亞資擦金萄及根其嗽變砌化間，即孩：向符利管益緊相刊關(guān)名者攜提局供豈有殼關(guān)淡企狡業(yè)嫁經(jīng)濟(jì)盟活注動(dòng)芝及述其聞結(jié)容果茅的情會(huì)恰計(jì)虎信冷息財(cái)父務(wù)壤副尼總侍經(jīng)印理財(cái)耕務(wù)艙部會(huì)瓶計(jì)搞部…找…其勉他良相子關(guān)陽(yáng)工喬作從還會(huì)繭計(jì)客信挽息佳使概用買(mǎi)者我角裳度擔(dān)看田，奪以畜提遞供口信芒息板為將目猾的平的管企四業(yè)皮會(huì)臣計(jì)杠可分朱為喪“宗財(cái)頃務(wù)扮會(huì)扛計(jì)種”塔和染“突管阿理哥會(huì)周計(jì)堂”舌兩價(jià)部倒分霧。！比較內(nèi)容財(cái)務(wù)會(huì)計(jì)管理會(huì)計(jì)會(huì)計(jì)目標(biāo)為信息使用者提供對(duì)其經(jīng)濟(jì)決策有用的會(huì)計(jì)信息為信息使用者提供對(duì)其經(jīng)濟(jì)決策有用的會(huì)計(jì)信息會(huì)計(jì)信息使用者企業(yè)外部使用者如投資者、債權(quán)人、政府及其經(jīng)濟(jì)監(jiān)管機(jī)構(gòu)、顧客、社會(huì)公眾等和企業(yè)內(nèi)部管理者企業(yè)內(nèi)部管理者會(huì)計(jì)信息主要內(nèi)容企業(yè)在特定會(huì)計(jì)期間的財(cái)務(wù)狀況、經(jīng)營(yíng)業(yè)績(jī)和現(xiàn)金流量特定的資本決策、生產(chǎn)決策、市場(chǎng)決策、成本控制、資源分配決策等所需信息會(huì)計(jì)程序與方法的使用嚴(yán)格依照會(huì)計(jì)準(zhǔn)則與會(huì)計(jì)制度的規(guī)定靈活，不強(qiáng)求統(tǒng)一會(huì)計(jì)信息披露方式財(cái)務(wù)報(bào)告（含財(cái)務(wù)報(bào)表）靈活，不強(qiáng)求統(tǒng)一會(huì)計(jì)準(zhǔn)則政府或政府授權(quán)的職業(yè)組織制定統(tǒng)一的會(huì)計(jì)準(zhǔn)則(或制度)沒(méi)有統(tǒng)一的會(huì)計(jì)準(zhǔn)則政府管制的程度政府管制嚴(yán)格沒(méi)有明確的管制要求六棒、詳企泉業(yè)宜會(huì)雹計(jì)臣的浴目掘標(biāo)（貌一辟）疾會(huì)缺計(jì)員是趙一間個(gè)家經(jīng)越濟(jì)弊信狀息吼系下統(tǒng)原乳始臺(tái)信薯息攝輸怨入會(huì)帝計(jì)止信懷息罩輸呢出信耕息座加鍛工縣與觸轉(zhuǎn)列換會(huì)黎計(jì)勿信披息似系織統(tǒng)識(shí)扭別括、銳計(jì)備算效、惕分漁類(lèi)臂、看匯推總（掙二傘）頌會(huì)做計(jì)墓目尾標(biāo)運(yùn)與碌企坦業(yè)汗目瘡標(biāo)企頃業(yè)淡會(huì)鞠計(jì)嶼的巖目桑標(biāo)終病極尾目因標(biāo)直槳接識(shí)目瘋標(biāo)優(yōu)刑化毫企彩業(yè)姨資鳥(niǎo)源椅配遠(yuǎn)置冊(cè)，草實(shí)衰現(xiàn)柏企勤業(yè)盼價(jià)支值吩最骨大奔化為祝信屯息逃使謙用慎者齊提型供月對(duì)委其抓經(jīng)千濟(jì)瘋決否策絹有朽用放的庸信佩息我險(xiǎn)國(guó)《企米業(yè)余會(huì)涼計(jì)螺準(zhǔn)陸則—捕—基趣本府準(zhǔn)令則押（2攜0點(diǎn)0腿6）》中拐所男確廉定繳的土?xí)灿?jì)燭目炮標(biāo)歲：“向居財(cái)懂務(wù)剛會(huì)繡計(jì)稀報(bào)蜜告津使扭用籍者糊提透供瓣與鐮企替業(yè)斬財(cái)搏務(wù)鞠狀皮況輕、核經(jīng)娘營(yíng)我成淘果請(qǐng)和池現(xiàn)脈金益流碎量濕等有家關(guān)悟的爺會(huì)愚計(jì)申信肝息重，獻(xiàn)反喇映煤企聞業(yè)梢管聽(tīng)理帖層究受維托畝責(zé)糞任嚷履狗行坦情萌況滴，瞞有科助怪于宣財(cái)預(yù)務(wù)憶會(huì)怎計(jì)報(bào)烈告饞使套用使者闊作程出達(dá)經(jīng)屢濟(jì)懇決我策虛?！?！第鼻二助節(jié)娘會(huì)御計(jì)瞞信典息一雷、洪會(huì)你計(jì)古信鵲息敘的巷含記義銹與店特豪征（揀一煤）建會(huì)篩計(jì)映信恥息愈的愛(ài)含鴨義企氏業(yè)襲從敏會(huì)忙計(jì)檢視養(yǎng)角奧所砌揭用示脆的浸企而業(yè)壇經(jīng)周濟(jì)莫活要?jiǎng)雍骨楹蹧r剝，累包廊括考企恨業(yè)的膜財(cái)鉛務(wù)供狀救況籮、仰經(jīng)曬營(yíng)搶業(yè)揀績(jī)拌和平現(xiàn)態(tài)金磚流示量禾等韻?！鲋鏖L(zhǎng)要所信警息防載緒體—唱—財(cái)捏務(wù)狠報(bào)祝告傾（容含廈財(cái)塊務(wù)還報(bào)框表做）■特危征—賓—主戒要賊以栗貨奏幣倦計(jì)撤量植的蒼價(jià)腿值花信賄息全頑面朵性援：宵無(wú)絞一好遺竟漏連悟續(xù)桿性?。鹤顺腥萆蠈m啟鄭下綜撤合樸性裂：吧貨脅幣底量飛度系出統(tǒng)扣性伙：登分移門(mén)唱?jiǎng)e傳類(lèi)（谷二耳）瓶會(huì)醫(yī)計(jì)字信消息帽的邊特共征1李.主醒要階是撇以桌貨比幣趨計(jì)例量倉(cāng)的脈價(jià)佩值圾信懸息2急.綜皂合田性3南.連下續(xù)套性二亭、脆會(huì)倆計(jì)尊信稀息滲的犬使迎用衰者傳及甘其崖基鳴本蟲(chóng)信姥息肢需霧求企業(yè)的主要會(huì)計(jì)信息者關(guān)注重點(diǎn)信息需求投資者（外部使用者）投資風(fēng)險(xiǎn)與投資報(bào)酬反映企業(yè)獲利能力、股利支付能力、未來(lái)現(xiàn)金流量狀況的會(huì)計(jì)信息債權(quán)人（外部使用者）債權(quán)的風(fēng)險(xiǎn)反映企業(yè)償債能力、債務(wù)支付能力等情況的會(huì)計(jì)信息政府及其經(jīng)濟(jì)監(jiān)管部門(mén)（外部使用者）企業(yè)經(jīng)濟(jì)行為的合法性、有效性反映企業(yè)獲利能力、償債能力、資金運(yùn)營(yíng)能力的會(huì)計(jì)信息企業(yè)管理層（內(nèi)部使用者）企業(yè)的所有情況反映企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果、現(xiàn)金流量、獲利能力、償債能力、資金營(yíng)運(yùn)能力的會(huì)計(jì)信息三眼、懼會(huì)聲計(jì)討信枕息悲的對(duì)質(zhì)旅量甚特誦征（就一掏）壓含姻義企枝業(yè)窮所身提航供聲的紹會(huì)勉計(jì)群信夸息隊(duì)的炎質(zhì)帝量翠標(biāo)鎖準(zhǔn)莊，招表禾現(xiàn)愛(ài)為睜會(huì)皮計(jì)刻信狹息議對(duì)于狼信冶息澡使滋用臘者汗決應(yīng)策濃有跑用娛的浙那餐些認(rèn)性翻質(zhì)擾或直特上性米?！龉λ饽堋鯇?shí)場(chǎng)現(xiàn)滾會(huì)念計(jì)扣目坊標(biāo)確的符基先礎(chǔ)□確濾認(rèn)黨、化計(jì)津量無(wú)、衰記東錄均和恥報(bào)爭(zhēng)告房誠(chéng)行挖為潑的本指早南□評(píng)繪價(jià)芹會(huì)樸計(jì)場(chǎng)信駛息推質(zhì)饞量劑的暴依佩據(jù)秧或握標(biāo)油準(zhǔn)（逮二叔）市內(nèi)幟容1鋸.主淚要彈質(zhì)慢量理特賓征（1）恥相券關(guān)睡性企俱業(yè)僵提贊供報(bào)的塘?xí)氂?jì)河信步息蕉應(yīng)肺當(dāng)恭與丟財(cái)劃務(wù)題會(huì)殃計(jì)姻報(bào)倍告陪使跪用印者猴的弟經(jīng)鎮(zhèn)濟(jì)決孟策酬需認(rèn)要紙相板關(guān)與，騰有松助睬于犬財(cái)時(shí)務(wù)議會(huì)帝計(jì)雹報(bào)污告揭使煉用翠者熄對(duì)轉(zhuǎn)企喊業(yè)偽過(guò)俗去宇、匠現(xiàn)在住或物者碗未劉來(lái)屠的所情鍋況梢作徒出各評(píng)宿價(jià)兇或頂者敬預(yù)漲測(cè)拴。—菜—會(huì)抗計(jì)津信洗息惡與燈使上用啦者陡的鞋決便策壁需必要到相肚關(guān)美聯(lián)—嫌—會(huì)吹計(jì)引信眾息鴨能勞夠針影旋響倦使滋用淹者孤的沾決亭策輩行真為—職—會(huì)榜計(jì)約信披息握能學(xué)夠“導(dǎo)英致抵決燒策赤差荷異”（2）異可班靠鋸性企怨業(yè)請(qǐng)應(yīng)氏當(dāng)臘以尖實(shí)貍際型發(fā)膚生黎的駱交笨易邪或間者柱事華項(xiàng)擔(dān)為繳依鞠據(jù)春進(jìn)辭行駱會(huì)壩計(jì)皂確巡壽認(rèn)豆、凝計(jì)立量技和弦報(bào)紙告頭，體如蔥實(shí)笛反糧映弱符征合腸確牛認(rèn)慢和生計(jì)扯量顧要費(fèi)求品的始各哨項(xiàng)椒會(huì)差計(jì)防要店素素及名其月他貫相層關(guān)券信窗息辱，伙保灑證芳會(huì)黎計(jì)濤信欄息柿真固實(shí)蠶可駱靠缸、滴內(nèi)梨容增完科整景?！馈獣?huì)工計(jì)懂信師息叨真父實(shí)逢地瞧反畢映鞠企催業(yè)候經(jīng)桐濟(jì)臨活荒動(dòng)—課—會(huì)著計(jì)炊信測(cè)息透應(yīng)果當(dāng)寄客塌觀沒(méi)、認(rèn)公涂正慎、躬中仰立2禾.會(huì)消計(jì)鳥(niǎo)信悲息惑的依其用他鋤質(zhì)誤量哀特臥征（1）軍（誤廣尤義筑的清）增可庸比賴(lài)性燭（c扛o顏m探p糠a漸r枯a幕b癢i賢l槐i絨t匹y）不縫同粥企心業(yè)墨發(fā)燥生潑的雁相飾同慶或患者喉相慨似膀的事交張易隸或椅者器事捐項(xiàng)拋，鳳應(yīng)膨當(dāng)頁(yè)采用容規(guī)卡定疾的癥會(huì)膀計(jì)甜政怕策榨，墊確鵝保刷會(huì)胃計(jì)飄信峽息腥口誰(shuí)徑撒一乳致厘、涂相蔑互季可跨比腥。同么一霜企舟業(yè)欲不吵同瞎時(shí)滅期釀發(fā)戶(hù)生奪的曉相明同杰或遲者毅相戒似臂的螺交萍易下或和者方事項(xiàng)失，遠(yuǎn)應(yīng)隱當(dāng)紙采摘用槍一墨致復(fù)的運(yùn)會(huì)擱計(jì)喘政產(chǎn)策射，燒不房誠(chéng)得輪隨私意男變蔑更影。萬(wàn)確壞需糞變英更的鋼，相應(yīng)跨當(dāng)質(zhì)在參附蚊注嫂中掘說(shuō)紅明綱。顛（緊又惕稱(chēng)謙為狼“殘一戴貫拍性扭”,華c箏o廈n寧s靠i掀s鉗t廉e效n呀c罵y）（2）豪及秩時(shí)摸性場(chǎng)（t稼i索m帶e熟l釀i枯n欺e違s閣s）企先業(yè)派對(duì)識(shí)于蹦已御經(jīng)挖發(fā)糕生雖的親交刃易課或丙者昏事得項(xiàng)波，扔應(yīng)丈當(dāng)嫂及節(jié)時(shí)籃進(jìn)抄行當(dāng)會(huì)度計(jì)確凡認(rèn)飛、崖計(jì)辦量攪和款報(bào)另告迫，依不攜得奧提劇前本或袍者居延篩后因。（3）震重麻要朽性氧（m飲a軟t笨e栽r獄i咽a飯l領(lǐng)i悼t脅y）在桃對(duì)畫(huà)企殲業(yè)椒的取經(jīng)銷(xiāo)濟(jì)謠交信易物與它事折項(xiàng)外進(jìn)紀(jì)行轟確短認(rèn)紋、渴計(jì)鉗量寒、萬(wàn)記戲錄嘉和俗報(bào)告錫時(shí)盟，等應(yīng)羨當(dāng)屑區(qū)愉別色其炭重唐要美程掉度勒分晨別發(fā)采涌用守不賤同穿的糞會(huì)嗚計(jì)敵程魂序蹤蝶和紀(jì)方蜘法憤?！省獛团c助嘴會(huì)乎計(jì)致信澤息菊使嶺用輸者商清曬晰失或或有點(diǎn)所滑側(cè)毛重貧地瀉獲肥取逃其后需聽(tīng)要的觸會(huì)宜計(jì)騙信鍛息—珠—撥“成革本篇效宜益膀原亮則馬”浮的塌體然現(xiàn)我卸國(guó)《企旁業(yè)陰會(huì)燈計(jì)搭準(zhǔn)纏則—慰—基籮本第準(zhǔn)宅則》規(guī)嚷定棟：“企津業(yè)培提細(xì)供潮的腸會(huì)皆計(jì)恭信辨息診應(yīng)世當(dāng)保反親映售與志企久業(yè)叮財(cái)顆務(wù)舞狀盾況衣、陜經(jīng)冊(cè)營(yíng)抗成桂果類(lèi)和弦現(xiàn)吃金且流讀量等零有述關(guān)鋼的搭所季有重鏡要交拾易心或殘者民事迫項(xiàng)堵?！保。?）評(píng)可盒理椒解帖性雙（u休n蠶d碑e勇r研s欄t過(guò)a縫n動(dòng)d燈a刑b曠i拴l偉i想t跨y）企袍業(yè)交提嫩供才的撞會(huì)汪計(jì)擇信泊息稠應(yīng)除當(dāng)執(zhí)清紛晰掠明房誠(chéng)了炕，乎便盟于荷財(cái)唯務(wù)遍會(huì)守計(jì)仰報(bào)底告使忘用跡者勢(shì)理愛(ài)解逃和棒使劉用標(biāo)。（5）約實(shí)浮質(zhì)芹重鄰于誰(shuí)形泰式趣（s窯u房誠(chéng)b躬s剖t啟a攜n架c繁e平o原v側(cè)e型r柏f籃o攪r抄m）企鄙業(yè)慣應(yīng)憲當(dāng)飯按啄照品交頁(yè)易煎或蜂者塘事秀項(xiàng)黃的刑經(jīng)饞濟(jì)懇實(shí)爬質(zhì)傲進(jìn)詞行俊會(huì)塊計(jì)營(yíng)確佛認(rèn)忘、計(jì)座量碧和微報(bào)錫告造，盼不哪應(yīng)浙僅挨以殖交狡易返或溝者懲事憂項(xiàng)把的侄法擱律絹形陪式返為山依脆據(jù)專(zhuān)。（6）獅配英比乒性藥（m央a客t枕c濫h殃i堤n攪g）收卡入頑與構(gòu)相商關(guān)濟(jì)成屆本栗、甚費(fèi)每用嬌之逝間飛的止相遮互陜配澇合柱。內(nèi)攜容壺上織的嘩配迅比咱（勝因沉果敗配茂比驕）時(shí)投間隸上繩的質(zhì)配逗比（7）蠟穩(wěn)毅健誓（激謹(jǐn)賓慎桑）縮慧性每（c月o片n鎮(zhèn)s池e價(jià)r渣v木a疾t換i錘s汁m）企搬業(yè)吵對(duì)跨交僚易醉或晶者追事遍項(xiàng)需進(jìn)傾行克會(huì)樹(shù)計(jì)綁確拼認(rèn)競(jìng)、漂計(jì)兼量噴和四報(bào)呀告稈應(yīng)女當(dāng)鏈保持院應(yīng)喪有惕的液謹(jǐn)愉慎赴，貍不薪應(yīng)寨高由估判資炒產(chǎn)蘿或取者帥收捉益捏、設(shè)低稀估朱負(fù)桶債姑或擋者遞費(fèi)的用延。四幟、學(xué)會(huì)賄計(jì)原信身息毒的英實(shí)惹現(xiàn)弦方瓣式財(cái)榴務(wù)水報(bào)零告財(cái)駱務(wù)蛇報(bào)豆表其續(xù)他根財(cái)黃務(wù)肥報(bào)森告資從產(chǎn)靈負(fù)遇債彼表利蜓潤(rùn)例表現(xiàn)望金學(xué)流壁量慮表所款有狹者賢權(quán)時(shí)益驢變版動(dòng)磨表附交注主稈要任財(cái)惰務(wù)城數(shù)火據(jù)榮及良指裂標(biāo)管拴理四層隔致凡股戒東亞的瞎信蔬函管鵲理芳當(dāng)愚局墳關(guān)片于剩企寧業(yè)鼠經(jīng)似營(yíng)滾情書(shū)況武的壞討特論牧和掙分落析…現(xiàn)…五起、充會(huì)齡計(jì)柱信仿息眉的章提聚供摩與餅保蘋(píng)障兔機(jī)蒜制■提羊供斤者—格—管梨理抹當(dāng)短局■編有制妹者—暴—會(huì)姥計(jì)狐人只員■責(zé)需任撥者—缺—法向人克代江表■審頁(yè)核繳者—雄—燙C湖P商A中扁國(guó)—瞇—注成冊(cè)肺會(huì)坡計(jì)蜂師美杰?chē)?guó)—撓—執(zhí)運(yùn)業(yè)畝會(huì)騰計(jì)保師英天國(guó)—輛—特黎許愧會(huì)牌計(jì)邁師法檔國(guó)—吸—會(huì)賤計(jì)績(jī)師德驢國(guó)—季—公眼共塵會(huì)冤計(jì)鉤師日洋本—傲—公鼓認(rèn)減會(huì)偵計(jì)離士…敗…蘆…飾…第壇三嗎節(jié)醋會(huì)左計(jì)微的到基頸本腎內(nèi)厚容翅與甲規(guī)穗范一反、宏會(huì)臂計(jì)害的漆基腐本視內(nèi)加容■會(huì)詳計(jì)尿確仗認(rèn)■會(huì)盡計(jì)支計(jì)闊量■會(huì)鋤計(jì)腥記觀錄■會(huì)擱計(jì)厚報(bào)聽(tīng)告（門(mén)一悲）執(zhí)會(huì)騙計(jì)阿確禽認(rèn)1越.定欠義對(duì)產(chǎn)輸怨入耽會(huì)道計(jì)液信象息江系沙統(tǒng)守的屯原列始酒數(shù)泰據(jù)朽和菠輸扎出撐會(huì)繳計(jì)暮信汪息噸系鞭統(tǒng)齒的經(jīng)戴濟(jì)襯信焦息附進(jìn)宇行偽認(rèn)平定名。2考.主祥要輛問(wèn)倆題■確節(jié)認(rèn)湖標(biāo)墨準(zhǔn)■確耐認(rèn)耗基炭礎(chǔ)會(huì)橡計(jì)年信掃息嚴(yán)系渣統(tǒng)確占認(rèn)確悉認(rèn)輸馬出輸駛?cè)耄_二恢）足會(huì)泉計(jì)磨計(jì)杠量1劈燕.定結(jié)義借罰助伶于登貨哨幣既形澡式增對(duì)勒企摸業(yè)碼經(jīng)濃濟(jì)芝活材動(dòng)苗中饞內(nèi)宇含伙的在數(shù)瞎量牙關(guān)備系藥進(jìn)行辰計(jì)退算咸和陰確評(píng)定薄。2院.主鈔要道問(wèn)賤題■計(jì)漲量輔屬護(hù)性票（駁計(jì)鴨量刮標(biāo)堆準(zhǔn)縮慧）■計(jì)甩量砌單盞位（崗三往）府會(huì)蘇計(jì)葛記焦錄1綁.定伙義將醒對(duì)渠經(jīng)隔濟(jì)些活烤動(dòng)鑄進(jìn)尿行惹確暖認(rèn)千和頌計(jì)窯量折的斷結(jié)嚴(yán)果須在爺賬勉戶(hù)禽中攏進(jìn)菊行京登升記或剪記緣瑞載清。2露.主抹要吊問(wèn)摧題■賬厭戶(hù)■復(fù)狀式譯記井賬稼方頸法（努四密）著會(huì)共計(jì)引報(bào)但告1仗.定錢(qián)義以概財(cái)殊務(wù)嶺報(bào)咽告臥方墻式柿將急企撫業(yè)陣的植經(jīng)乎濟(jì)涼活里動(dòng)奇信嘗息昏提哲供喘給勉信均息些使諷用者蠟。2記.主括要芬問(wèn)外題■財(cái)鏈務(wù)俘報(bào)姥告鹽（紗含烘財(cái)槍務(wù)戰(zhàn)報(bào)斃表卻）會(huì)呈計(jì)訴確估認(rèn)松、混計(jì)藏量堪、類(lèi)記櫻錄母和蜜報(bào)弱告前之設(shè)基富本敵關(guān)色系經(jīng)濟(jì)交易會(huì)計(jì)信息使用者確傘認(rèn)計(jì)貞量報(bào)愧告記無(wú)錄二蜂、泳會(huì)法計(jì)孕的匙規(guī)先范—路—以程會(huì)年計(jì)娛準(zhǔn)嶼則填為內(nèi)核振心我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則美國(guó)一般公認(rèn)會(huì)計(jì)原則（GAAP）英國(guó)財(cái)務(wù)報(bào)告準(zhǔn)則（FRS）國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)國(guó)際會(huì)計(jì)準(zhǔn)則（IAS）及國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則（IFRS）第姐四法節(jié)形會(huì)小計(jì)適的砍產(chǎn)哭生請(qǐng)與絨發(fā)服展一河、會(huì)基計(jì)防產(chǎn)周生棉與賄發(fā)吃展燈的授根帳本使原及因1裂.社檢會(huì)沾生評(píng)產(chǎn)熱發(fā)良展陸的咽需框要2慈.經(jīng)嗓濟(jì)養(yǎng)管獲理網(wǎng)的姥需以要二息、人墨類(lèi)陣會(huì)界計(jì)夜行撒為伶出鎮(zhèn)現(xiàn)粗的革基謝本截條煮件社賄會(huì)蓋生亞產(chǎn)低發(fā)帝展設(shè)到忠一檔定找階啄段陰的旦產(chǎn)尤物不倒是稻一坊有窗生討產(chǎn)逼就貿(mào)有角會(huì)碌計(jì)反華映愉的笨對(duì)知象剩鍋余炕產(chǎn)漆品反箱映兄的虎工副具語(yǔ)居言腫、察文鍵字娘、框數(shù)攏字三公、捆我沫國(guó)爪遠(yuǎn)雕古沈時(shí)姨代弱的悄計(jì)必量另記精錄滲行鬧為1奔.簡(jiǎn)夸單躁刻弟記公振元渡前1支5打0牧0鐘0年型～犧公先元貝前3辯0固0巷0年距衡今1粒7拿0銹0方0多柴年委前腸山搶頂極洞喚人仰時(shí)宣期2距.結(jié)押繩您記繪事公吊元步前2畢6籃0訪0年考前距提今5科0賣(mài)0踐0多炸年駛前暫的扎伏獵羲楚時(shí)蔽代3啟.書(shū)鄭契公罩元島前2棍6沸0叔0年吼～輸公洞元信前2禽1淚0同0年距港今4粒0漁0隨0多隨年讓前黃策帝拆起雕，評(píng)經(jīng)嫩過(guò)賴(lài)堯而、難舜副、蜘禹堆直場(chǎng)至劃夏底初有喊三陽(yáng)個(gè)肅特塔征必候須唱是帝文采字筍記禮載必捏須漲以周刻嗎記刺為媽主繳要暴特酷征必滅須債有騙一疏定裙記遣錄丈規(guī)伏則四責(zé)、哪中懼國(guó)攪會(huì)憑計(jì)誘發(fā)男展真的經(jīng)五窗個(gè)晌重書(shū)要段時(shí)規(guī)期1換.西漫周暫（伐公盲元到前1只0倆6球6年件～絹公宅元癥前7中7專(zhuān)1年格）■出剛現(xiàn)煉“西會(huì)拿計(jì)梳”許一傻詞“司殼會(huì)薯掌澤邦估之激六蟻典眠，木八弟法尖，繞八廟則…艷…而喉聽(tīng)悼其最會(huì)豪計(jì)”—株—《周壤禮·天設(shè)官牧篇》“孔鈴子艇嘗遮為誓委移吏串矣絕，規(guī)曰鉛，哭會(huì)禮計(jì)蜜當(dāng)民而稈已養(yǎng)矣腔”—呀—梅《孟刑子錦正虎義》“零管星艦算福之柱為羽計(jì)秒，駕總近合仙算蛾之賀為園會(huì)魂”—狼—雜《孟住子呀正拒義》■設(shè)蠟置龍專(zhuān)席門(mén)境的永官母員—襲—司吐會(huì)“蔬司特會(huì)蝦主閥天嘴下姥之偏大嬌計(jì)安，俱計(jì)依官揪之療長(zhǎng)序”—交—狡《周牲禮·天俯官途篇·司營(yíng)會(huì)》■出爺現(xiàn)血會(huì)拿計(jì)柔報(bào)辭表淺的鄰雛獲形“擺參污互睜考竹日超成構(gòu)、級(jí)月芹要嘩考防月權(quán)成坑、肆歲擦?xí)峥甲藲q賓成短之們事謠”—呆—簡(jiǎn)《周肥禮·天監(jiān)官何篇·司洲會(huì)》2挽.西劈燕漢瓶（脂公偉元躺前2閣0究6年—公斥元2餓5年寸）■會(huì)估計(jì)問(wèn)帳做簿械專(zhuān)尾門(mén)己化□“套籍瘋書(shū)撇”—贏—記沖錄開(kāi)統(tǒng)痛計(jì)癢事?lián)繇?xiàng)摩的聾簡(jiǎn)調(diào)冊(cè)田菜畝糊、訪人兇口礎(chǔ)、姿戶(hù)蜓等□“簿這書(shū)”—蓋—記繞錄責(zé)會(huì)抓計(jì)扛事況項(xiàng)切的艙簡(jiǎn)福冊(cè)己、飲計(jì)侮簿收堵入幅、討支狀出■出良現(xiàn)致記腳賬毫符警號(hào)□“入”表泉示寫(xiě)錢(qián)撐物短的紫收州進(jìn)□“出”表啟示刑錢(qián)策物僻的宰發(fā)秩出3梢.唐冷宋擁（寺公查元6微1咐8年遲～7脆4咳1年恨；燈公峰元9盟6威0～1教2離7瘋9年跡）■四止柱道清落冊(cè)友結(jié)拍算冤法基棉本泰公急式肉：“鐘舊害管萍＋慶新救收窗－消開(kāi)環(huán)除=實(shí)暢在鉤”現(xiàn)音實(shí)辯意極義氏：上貍期糖結(jié)旋存旱本飽期降收尾入僻本鑰期行支崖出植本撓期偏結(jié)舟存官挽廳但廣燙泛岡運(yùn)筒用音：管限理輩錢(qián)仇糧秤的乳需竿要民蓋間姑廣腐為減流恨傳塑：交那蓋綢相風(fēng)逢割水托急慣流律，賤八笛年陷今吐復(fù)瓶會(huì)郵荊橡州簡(jiǎn)。已腦回移青全眼候追陷鴻織翼員，番肯卻使商黃末塵微沒(méi)融馬填頭僵。舊墓管詳新?lián)涫詹藥淄▕y貍鏡夫，偵流糠行弦坎談止輸一企虛雙舟控。相喪看逮絕售嘆鏟女哄博若士賞，范筆饅研遙管升弦現(xiàn)成鄭古桃丘斤?！M—黃肥庭顏堅(jiān)《贈(zèng)墓李副輔看圣》4豬.明尖末慌（努公剖元1損3盆6階8～1致6廉4危4年債）倆清鬧初垮（匙公巨元1即6冤1號(hào)6～1儲(chǔ)9臺(tái)1謙1年正）■龍丸門(mén)季賬發(fā)閑明宏者菠：傅褲山運(yùn)奔用旺：山獄西范的腥錢(qián)姿莊遺、送票向號(hào)基跑本炕公巡壽式滿：“寒進(jìn)沃－榴繳=存確－趴該悔”現(xiàn)恰實(shí)爹意搶義士：全咬部溫收慘入抗全憤部雄支級(jí)出義資氧產(chǎn)商并伐包雞括倍債貸權(quán)捉負(fù)鏈債棋并秤包杏括罷業(yè)盛主棗投菌資5宰.清牛末頓民毫初■四蓮腳朋賬澤（喂又援稱(chēng)拜“著天待地噸合昏”航）上耳方疫：傻來(lái)億賬堅(jiān)（獵天雨方帆）下吼方猶：掩去蘿賬匙（遍地綠方輝）體盛現(xiàn)飛的繼是瓣復(fù)政式焰記澤賬泉原壟理中裳式趁簿座記邊的輛前鎖身天這地熔符犧合五劈燕、掏中踏華顏民幼國(guó)黨時(shí)拜期減的躍會(huì)聞?dòng)?jì)■會(huì)問(wèn)計(jì)叛教章育1集9聽(tīng)0阿2年里理將財(cái)跪?qū)W炎課臂程1待9秋0業(yè)7年劫大遙清良銀酬行撥學(xué)洪堂1灣9鋼2啟8年疑立儲(chǔ)信葛會(huì)種計(jì)澡教嗓育■會(huì)霞計(jì)周機(jī)沫構(gòu)會(huì)譜計(jì)蹦審繡計(jì)滴機(jī)急構(gòu)■會(huì)狐計(jì)代實(shí)激務(wù)中俘式術(shù)簿云記■會(huì)疊計(jì)民科側(cè)研2系0世按紀(jì)3蘭0年豎代潘鋤序告?zhèn)愃荆焊饕齽襁M(jìn)莖西趁式障簿哨記徐器永押祚早：礎(chǔ)改鑄良類(lèi)中渡式柳簿圍記六僑、及中外華恩人游民奇共儲(chǔ)和模國(guó)求成務(wù)立籌以?shī)Z來(lái)塌的榜會(huì)粒計(jì)■解孤放饑初怕期全雖盤(pán)鞠學(xué)哄習(xí)待蘇孕聯(lián)■大罷躍咳進(jìn)賤時(shí)維期無(wú)肅賬籌會(huì)召計(jì)■文閱革釀時(shí)壤期全允面格否估定■1厭9蒸7鹿8年斜以車(chē)后天：欣會(huì)稿計(jì)孩工諸作跟的愉春意天會(huì)絮計(jì)學(xué)本晝質(zhì)蠶認(rèn)點(diǎn)識(shí)矩上哲的夕變合化參：襯工霞具—庸—活臺(tái)動(dòng)—打—信燥息遷系村統(tǒng)會(huì)幸計(jì)酸屬織性險(xiǎn)：候階快級(jí)秋性當(dāng)、勾技柏術(shù)逆性勢(shì)、較兩業(yè)重希性記偵帳讀方貿(mào)法持：鏟＋沒(méi)／冊(cè)－贊；惕借砍／尊貸會(huì)河計(jì)贊對(duì)袋象胃：握財(cái)旁產(chǎn)—遙—運(yùn)甩動(dòng)會(huì)念計(jì)稱(chēng)職杯能黃：露反少映螺、丑監(jiān)鐮督搜／罵參泛與土決株策會(huì)用計(jì)初業(yè)贊務(wù)曠處夕理足程包式社與渣標(biāo)旗準(zhǔn)—云—會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