會(huì)計(jì)原理與實(shí)務(wù)培訓(xùn)

第2章會(huì)計(jì)行業(yè)的結(jié)構(gòu)2.會(huì)計(jì)事務(wù)所的人員和作用3.企業(yè)組織中的會(huì)計(jì)

學(xué)習(xí)內(nèi)容1.會(huì)計(jì)事務(wù)所4.公共部門和非營利組織中的會(huì)計(jì)會(huì)計(jì)事務(wù)所會(huì)計(jì)事務(wù)所？是為客戶提供會(huì)計(jì)服務(wù)的機(jī)構(gòu)事務(wù)所的客戶既包括不設(shè)置會(huì)計(jì)機(jī)構(gòu)的小組織，又包括需要非常專業(yè)的會(huì)計(jì)報(bào)表且規(guī)模龐大的組織。所有會(huì)計(jì)事務(wù)所的員工都必須具備會(huì)計(jì)執(zhí)業(yè)資格1、騾編房誠制績財(cái)砌務(wù)跳報(bào)微告屢、箱稅案款齡繳勤納敘、燥稅突收祖籌散劃胞、嚷審么計(jì)捏服包務(wù)禽、險(xiǎn)財(cái)梢務(wù)顧咨櫻詢白和亞提存供治特藏定低的課管組理眼咨墊詢育報(bào)跌告木。2、吧由橋于獲越枝來膜越饑多扶公炸司混陷較入關(guān)財(cái)鵝務(wù)盯困晴境兄，猜事排務(wù)朗所浸開攀始使編漲制破頑產(chǎn)魚報(bào)貨告爽，肚即恩是殊反赴映戲被姻審挨計(jì)喜公莫司頭的瞧現(xiàn)受有涉財(cái)胃務(wù)欣狀罰況羨，扶并癥且愁對(duì)辜公媽司壺剩蛾余頸資申產(chǎn)妖如舊何前在憲債鵲權(quán)委人溉之尊間扔公低平第分稀配頂提選出觀建它議赤。會(huì)盛計(jì)幕事劉務(wù)挪所多的柏服蠻務(wù)夏范植圍會(huì)宿計(jì)獸事霸務(wù)陽所事鋤務(wù)挎所摔執(zhí)阿業(yè)恩？由質(zhì)于批專狹業(yè)診的質(zhì)會(huì)臘計(jì)孟事瞇務(wù)色所你一酸般衣通滔過惠公味開葵的戚廣循告孟來況吸雪引崇客傾戶丘，材所膜以往，略他崖們霞通浩常麗被儉稱棚為脅“陷事產(chǎn)務(wù)犧所鉆執(zhí)鐮業(yè)貧”痕公粘司僅。知華識(shí)誤鏈冤接粘：院我奏國嚼四攜大征會(huì)冒計(jì)丸事兼務(wù)芹所“四卻大”是傘指扛：箱普切華幻玉永著道(波P喝W掩C胡)、萌畢袋馬左威(滾K這P釘M習(xí)G念)、曬德嬸勤(怎D膝D胞T趨)和污安微永(勁E這Y初)普薪華總永誕道跨基棗本殘情庭況甲原欲來攏的胡普隸華框國范際撿會(huì)碗計(jì)菊公脂司摔（P忽r摸i勤c圈e揭W始a刃t賓e輪r稀h反o賀u棍s淹e）集和京永鏈道佳國騎際殃會(huì)咸計(jì)釘公擺（C戴o沈o級(jí)p廊e獅r倦s＆L斑y覆b送r上a掉n訊d）貍于1絞9績9黃8年7月1日刮合鴨并糕而括成裳，1施9掙9菠9年1月克公末布也的予全悠球好年乒收幻玉入柄為1窮3蜻1礦.訊3門0億厲美礙元右，緣瑞現(xiàn)朝全丘球春共鵲有擠合腳伙蒼人8朗9杜7砍9人僻、扁專塘業(yè)正人數(shù)員4飄2致9營5握4人獎(jiǎng)，雷在少全參球嫩共仙有疫辦毀事碑機(jī)石構(gòu)1光1膊8胞3個(gè)我?；舾镏縻曇陣螂H四客美戶抄埃打克埋森萬、I素B慌M、寺日舍本亮電赴報(bào)稿電移話起公鍛司屑、菜強(qiáng)織生料公桃司裁、班美筍國僚電劑報(bào)顯電益話泰公冷司肌、忍英傻國烤電花信傘、留戴乏爾妖電朗腦鬧、單福糖特久汽廢車耐、意雪腐佛杏萊楊、臥康買柏非電辮腦燃和扒諾溉基謎亞蓄等晌。姿◆淋中圖國慨業(yè)技務(wù)擾到1礎(chǔ)9吃9涉8年竹底迫為件止碎，簡普鳳華事永硬道喚國伙際其會(huì)與計(jì)盯公柔司豪在你中瘦國圣北緒京聞和刪上有海蹤蝶有網(wǎng)兩浩家倦中姜外須合謝作燈會(huì)傻計(jì)淹師唐事娛務(wù)仙所跪。秋此蔥外挑，1姨9觀9靜6年1理2月納，號(hào)普姐華板國劈燕際需會(huì)考計(jì)匙師丑公歡司細(xì)吸忽收投北凱京宰的較張謙陳炒會(huì)慮計(jì)判師辱事秋務(wù)嗚所買為璃其狗中納國運(yùn)成毫員幟所殊。1裙9續(xù)9舒7年1屋1月個(gè)，扛永靠道亭國賺際藥會(huì)遙計(jì)姑公推司淋吸蹤蝶收緊廣擊州導(dǎo)羊饅城室會(huì)木計(jì)服師勢事狹務(wù)指所愚為溫其道聯(lián)貍營西所偷。畢暑馬癢威豎（K化P豆M亂G）銜基賭本將情穴況1猜9和9搏9年1月丸公讀布?jí)氐柠惍呄ヱR憂威銳國標(biāo)際雪會(huì)撤計(jì)調(diào)公蘋司慕年西收阻入閱為9襲0億遼美難元忠，雖在消全她球輸共稿有磨合棵伙懸人6僻5介6爆1人啞、夏專飯業(yè)敞人厘員5鳴9預(yù)6錦6料3人移，艷辦搶事犁機(jī)倍構(gòu)8饅4卷4個(gè)期。譯◆騾主建要隆國乖際照客螞戶漠美歐國包通威用墳電嫂氣鼓、征殼逮牌劃公帥司況、絲式輝而瑞桂制嘗藥蝦、漠雀劍巢齒公帆司宜、誓奔辭馳芒公昨司漂、拉百憤事雅可攏樂蔽、美花沉旗透銀堤行俗等矛。銀◆險(xiǎn)中鏟國柿業(yè)墊務(wù)1逐9泳8量3年1透0月齡在服北昨京接設(shè)框立均了紡第枯一揪家香常細(xì)駐恢代姻表憶機(jī)朵構(gòu)啄，墓現(xiàn)肚在椒廣嚇州永、坦上傾海調(diào)和歡深瀉圳東設(shè)尤有傭常添駐凱代膝表賤處涂。1若9神9陪2年7月紐奉畢表馬盯威割國腥際握會(huì)種計(jì)榴公崇司廣與辣北迎京熱的帳華詳振顛會(huì)寫計(jì)各師征事童務(wù)真所碧合盛作回開暈辦秧了電畢活馬腿威隱華殘振悟會(huì)患計(jì)挖師飛事材務(wù)春所鉛，野并浴于1談9憐9遠(yuǎn)8年1短2月滋在構(gòu)上門海骨設(shè)火立雅了圓上淡海前分合所樹。知槐識(shí)欠鏈親接岸：悉我雨國腥四佳大感會(huì)恩計(jì)在事究務(wù)恥所德受勤(癢D洋e顛l霜o刊i也t赴t灘e屋&搶W(xué)費(fèi)E棋F擱)基彎本弱情絹況1叢9平9運(yùn)9年1月譽(yù)公成布午的民德犯勤杰會(huì)賣計(jì)盯師迫行自年食收序入寬為7悄4億壇美當(dāng)元生，供全膏球桌共承有誤合仗伙悔人5托1倒4疏5人辰、砌專炒業(yè)鴿人仿員5倘2擴(kuò)5假2護(hù)0，擺辦牽事偽機(jī)預(yù)構(gòu)6襖9翅5個(gè)遭。屯◆梢主杠要作國嶺際沖客栗戶液微核軟魯公昨司批（M吳i蝴c誼r祝o存s澡o窮f艦t）爛、傭美痕國簡通監(jiān)用持汽急車卵公目司象（G猜e扣n礙e浩r填a掏l矮M顯o瞞t圈o戚r竭s）忘、慮沃市德禁芬防公碰司抽（V威o任d朽a步f源o類n燃e）磚、祥克芹萊匠斯館勒覽公搶司嚷（C扮h薯r宿y孕s蛋l(fā)講e旨r）推等總。封◆糕中錘國弓業(yè)難務(wù)1餐9這8今3年1短0月虛在親北任京盒設(shè)霸立儲(chǔ)了喇第困一丹家繩常山駐隸代選表疼機(jī)磚構(gòu)燦。綱現(xiàn)踢在移廣木州喊、等大疼連笛、隆天創(chuàng)津錘、舞南鴉京野都哨有釀常腥駐低代奔表誤處蹲。1建9布9小2年1繳2月框與經(jīng)上麥海拆會(huì)鍵計(jì)豈師像事既務(wù)掩所針在麗上祝海彈合饅作啟開銳辦押了顯中險(xiǎn)外檢合論作富會(huì)吼計(jì)商師爬事膏務(wù)萄所江滬披江察德蔥勤棚會(huì)犧計(jì)弄師承事曲務(wù)替所晨，賠并腫于1爐9慕9順8年6月蛇在匙北幟京籃設(shè)劇立頃了月北士京昌分的所技。知姻識(shí)挺鏈銹接磨：飄我識(shí)國案四夢大批會(huì)灰計(jì)險(xiǎn)事么務(wù)筆所安祖永(估E畢r電n僑e拘s妨t盼&篩Y捆o倆u斥n武g教)基買本飄情休況1辜9財(cái)9昏9年1月沿公旋布像的呢安炸永躍國滾際津會(huì)迷計(jì)擾公般司宿年呈收傅入訴為9餃1億漠美書元院，梁全南球寒共訴有漢合呢伙租人6墳0拾0葵0人哄、堂專個(gè)業(yè)飯人銹員5興7節(jié)0困0過0人濫，緣瑞辦狐事猾機(jī)然構(gòu)6待7竹4個(gè)寸?！糁魅找秒H奏客縣戶訊英協(xié)特惜爾估、奴可兵口苗可券樂拖、由沃賓爾警瑪帆、勒英質(zhì)國襪石射油釋、判時(shí)探代桂華坡納弟、拴美檢洲值銀謙行日、峽麥嘗當(dāng)境勞搬等失?！糁袟棁稑I(yè)版務(wù)1蕉9廢9跨2年7月全，協(xié)安厲永短國襖際雁會(huì)展計(jì)誘公栽司薪與茂北駝京市的華華洋明吉會(huì)釣計(jì)理師六事節(jié)務(wù)傍所寸在裕北震京賺合矩作嬸開義辦燙安省永刪華搜明診會(huì)勾計(jì)棵師鄰事鋪務(wù)堂所撤。知色識(shí)艘鏈牽接鏈：奴我雅國倦四澡大基會(huì)集計(jì)解事解務(wù)盡所四軟大瀉會(huì)較計(jì)笨師頁事兩務(wù)驚所-“四看大”的潮五胃層個(gè)薪廟酬祖體魔系在患業(yè)及內(nèi)屢，“四浙大”雖垮然烘勞城動(dòng)危強(qiáng)遮度服高誘聞桐名堤，艘但生是晚其像報(bào)鳥酬忽也鍵很趣高肆?！八牡敬蟆痹谏缰欣顕騾^(qū)詞級(jí)副別平一費(fèi)般刻分遼為零五步層鍵，違第猾一手級(jí)缸是泡普爐通被員罰工銅，四下粒屬枝又閉分畜為重兩源級(jí)女；尸第慮二曲級(jí)車是械資猴深株員鑒工稠，恐也繳分死為轉(zhuǎn)三堵級(jí)他；澇第湯三岡級(jí)征是螞經(jīng)關(guān)理沖，鄉(xiāng)豐第氏四警級(jí)肝是撫高選級(jí)善經(jīng)矛理憶，莫第遞五受級(jí)處為條合樂伙鼓人餃。第湊一狐年閣來“四爆大”的具普鴿通曾員閑工石常綱被希稱組為S悄A清1或“小啟朋由友”；雞在“四鋪大”工負(fù)作稻一科年渣后塑，組常逃被頃稱賽為S置A行2；粱資袍深膜員月工究常邀簡偏稱飼為“S諒1、S次2、S演3”?？科潢幹猩?，狗經(jīng)嶼理貪基事本拖月砌薪瓶為3悅0扭0萍0迷0元餐；皆高固級(jí)屆經(jīng)球理識(shí)基歇本請(qǐng)?jiān)乱尚皆蹫?音0華0印0塵0元敵。賊而彈合歐伙臉人粗（趙即P崖a脂r件t奪n辜e差r）糧賺氣的緒比肅較麥多避，拌最慢一胖般隨的振合蛛伙附人醉每披年鑒都鞭有1瓶0濕0多樂萬見以航上集。知既識(shí)脆鏈恨接處：賠我射國紀(jì)四香大圖會(huì)帆計(jì)訓(xùn)事刻務(wù)湖所會(huì)繩計(jì)橋事扔務(wù)沃所珠的痕人誰員澤及開其燒作蝴用要利雇的多丹少拉人蕉？一衰般植取瓣決橫于狐公釋司屈的舞客樣戶熔基幸礎(chǔ)索?？稍∧芴K雇員用喜至援少焰一啦名胸合蔑格稿會(huì)侄計(jì)尊師帶，砍也脹有航可瓦能妹只丹雇偷用幸實(shí)聚習(xí)俘會(huì)織計(jì)蹄師閑和朗會(huì)柿計(jì)蹈人愉員不盒管己怎伯么澆樣預(yù)，退總折的采原速則茄是急把憐他串們余安飽排梳在乓使瘋其罷技婚能送得施到疑最蔥好訪發(fā)辨揮你且井能姥夠證為此公雜司陜創(chuàng)見造趙最栽大撥利籃益皂的濕崗樓位溉上惱。規(guī)疏模病較蠶大誘的冤事凡務(wù)曠所羅還盈會(huì)喪雇腸用腳專晉業(yè)陜會(huì)濕計(jì)映師鄰，屈如萬稅坊務(wù)瞇咨監(jiān)詢啞師婦，耽那晉樣術(shù)公子司棋可壇以錯(cuò)向碌客根戶畫提閣供宮更黃全把面芬的繡服率務(wù)也。隨卵著的會(huì)勢計(jì)利電劃算族化獄的封發(fā)磨展石，蠻使窩得紫會(huì)駝?dòng)?jì)朱事丟務(wù)奧所缸的義結(jié)恒構(gòu)斥發(fā)衡生護(hù)變盲化側(cè)，穿而弄他悟們毫提才供傭的督服捉務(wù)堆也胸因榜此研改裂變辦。會(huì)片計(jì)蝦事除務(wù)昆所宮的扮人析員維及渾其縫作砍用例犧如鎖，談客伴戶銷能胳夠秩運(yùn)讀用信商伶業(yè)恩會(huì)象計(jì)觸軟臨件盼包傳自托行熟編和制帶會(huì)良計(jì)稈報(bào)溝表左，死于同是爐會(huì)戶計(jì)毛事澡務(wù)島所伴會(huì)且計(jì)配人盒員暴因礙此兼減漲少商軍業(yè)鉗企稻業(yè)惱組末織利中哪的珍會(huì)含計(jì)大寸部落分術(shù)商賺業(yè)黃組見織遼都漁有含自鼓己扮的項(xiàng)財(cái)璃務(wù)太部喂門栗，勻可你以電發(fā)天揮橡部規(guī)分添或霸者傳全釘部誼的串會(huì)畝職撐能另。這弄種世企父業(yè)頓的您部點(diǎn)門捧擁榆有劉完哥全刻合腸格喪的榆會(huì)錯(cuò)計(jì)鍋師績和眉半巴合歷格甩會(huì)謎計(jì)猶師停，蜻他繞們國為見企評(píng)業(yè)忍提注供逝不涌同及服關(guān)務(wù)偏。合危格央的掃會(huì)權(quán)計(jì)辜師除將來向監(jiān)企離業(yè)蒸管秧理譯層麻提賺出平有聽關(guān)哀信挖用悲管匯理濫、弊財(cái)策務(wù)字報(bào)寧表腹編垃制旁、碎稅痰收貢籌標(biāo)劃良和殃內(nèi)般部盯審屋計(jì)中等茄方令面茅的迎建恨議箱。商括業(yè)樓企商業(yè)語組敞織規(guī)中割的歷會(huì)堵計(jì)當(dāng)牢企枯業(yè)壇屬鈔于俊不比以愁營蠟利蒙為另目冒的展的溫行止業(yè)叼時(shí)配，津如肯慈今善佛機(jī)遷構(gòu)遇和受俱寬樂塊部壘，妹會(huì)算計(jì)狹處賀理輸?shù)陌驮槃t鴿和揮企仙業(yè)桃組闊織喪基耀本暑相么似瓶，銳但炕需含要近具亭備版專庫門蛾知府識(shí)辟保排證霜報(bào)科表龍符屋合佛法熊律峰規(guī)蹤蝶定宗。公筐共衡部狂門禁和塵非磨營交利蹤蝶組食織斥中究的晌會(huì)韻計(jì)商纖業(yè)桂企譯業(yè)逆組聞織天中拼的狹會(huì)籠計(jì)花和芽非掃營益利蹄組嬸織貴的叉會(huì)磚計(jì)芹有錦什鄙么囑區(qū)防別匠？從因會(huì)腿計(jì)曠師肢角向度限考卷慮是，規(guī)最肉大牛的揮區(qū)捎別益在拘于簽，斷如路果裹非鴉營待利丙組效織膨的辮收騾入餃扣璃除賭成伐本為后育還割有挽余茂額駐，謠必皺須幫以“結(jié)士余”列乓示射，艦而籍不焦是圾以“利攀潤”表厲示眼。特桑別滲成嘩立輪的甘委招員瀉會(huì)座將獻(xiàn)詳奴細(xì)急檢您查遭這脆些驕公溝共昂部吼門隱組姻織尊的涌經(jīng)迎營權(quán)報(bào)盆告包后江再飼送指給監(jiān)相孤關(guān)渴的稱政背府擔(dān)部攏門村。練鬼習(xí)下暴列導(dǎo)哪炮一即項(xiàng)寒和遣公迎共游部緒門務(wù)組漆織恨編紹制金的煤報(bào)襲表款有嚇關(guān)捷？A將恩報(bào)吵表廁遞蓄交五給阻董隱事腐會(huì)B根勇?lián)植幌壨驳慕鐣?huì)編計(jì)晌準(zhǔn)逐則竟編攪制基報(bào)肉表C將液報(bào)何表及呈熱遞篩交閑給榨特丈別收成仍立化的旗委糠員慰會(huì)D必傅須曉按膛照恥通愧用慘的抬會(huì)押計(jì)拍準(zhǔn)吳則屋編華制茂會(huì)幸計(jì)悠報(bào)役表致，花必既須胡報(bào)訪告烤取競得弦的拾所舊有竟利寨潤C(jī)概甘念向區(qū)嚼別不呀以虹營反利汽為隨目駱的劣的襲部承門V茅S非家營閃利喉部委門★不尤以片營艙利煙為命目顯的芹的律部招門患指悟的期是脆這惕些喚部鏈門窗為調(diào)其貫成硬員喚創(chuàng)冶造寺利趙益掠而鄉(xiāng)豐設(shè)肺立才的胞組蓬織內(nèi)，盛比早如喝慈敗善巴機(jī)蹦構(gòu)丸和您一苗些嚇俱扶樂粗部爸?！锓菓覡I楚利隔部季門在指孟的稱是值以域不狐營河利夸為形基米礎(chǔ)耗提隱供惱一塊系設(shè)列蔑服為務(wù)狂的悼公室共姨部插門泳組小織棉。傳瓜媒炮業(yè)理中槽的賽會(huì)朱計(jì)鋪師炊作嘆用—分烏析疾與依報(bào)轎告一愁、康傳濁媒團(tuán)業(yè)屬的德會(huì)傻計(jì)決師1）識(shí)一摘般瓶，屢這芳類腹會(huì)浴計(jì)擁師租應(yīng)內(nèi)就紙商攝業(yè)仇組歸織啄的殃業(yè)桌績殲提迫供見相久關(guān)脂的紋會(huì)蚊計(jì)招信擴(kuò)息振，男并療且派做懷出該分乓析我。2）芽作倆用鳥：漁對(duì)放需桂要葛了申解排組買織誼財(cái)下務(wù)使?fàn)钌鼪r失的可讀椒者貸或罰者旁公宮眾骨有而用殲，定他矛們綠可款以同據(jù)點(diǎn)此舒得半到婚更獲多傍關(guān)廳于“將禁發(fā)年生壁什守么”的伙信捎息堤，竄從鮮而冷對(duì)回是嘴否磁投鈴資厚做悉出著明頂智炮的段選肉擇植。提協(xié)供換這牲類倚相精關(guān)油分算析婦和嶼評(píng)夾論鞋的繩專蜻業(yè)叼出宗版遣物交有拴：《財(cái)眠富拜時(shí)貫報(bào)》、《華辯爾敘街沈雜糞志》、《經(jīng)沙濟(jì)痛學(xué)粒家》等襯，鵝另剖外標(biāo)還比有叢一希些播專棒業(yè)保的誰電財(cái)視豆和唱廣揚(yáng)播杯節(jié)瓦目哄也貨為斯聽熄眾隔和學(xué)觀京眾震提浸供兇客據(jù)觀徒、夢公織正彈的曬建患議仰。傳團(tuán)媒挎業(yè)燦中微的鈴會(huì)軍計(jì)涌師蹲作葵用—分鴉析騰與仰報(bào)熱告二株、竊獨(dú)機(jī)立璃財(cái)盈務(wù)泳咨型詢影師定煉義躲：指聯(lián)向扒客壩戶謀提炒供鍬客導(dǎo)觀舌、手公弟正食的鑼建著議旦，祝從凍而并使摔其蛛存門款騰或刊者新附增橫投守資短獲繭得便最犁大付收況益燈的頃人條。練孫習(xí)下吉列飛哪父一裕項(xiàng)不浴是獨(dú)六立饑財(cái)隱務(wù)巖咨談詢誓師粒的史職既能甲？A根嗓據(jù)左客牌戶截當(dāng)建前井的何財(cái)?shù)魟?wù)爭狀沸況售編脫制眉財(cái)卷務(wù)欠報(bào)坐告B就貧如純何稅從濤投聽資違中差獲堪取機(jī)最濤大糧收毫益錫問烏題女向印客亦戶兆提爛供可建味議C審綱計(jì)板客純戶局的浪稅塵收D提泄出暫證執(zhí)券語組姿合耕建膽議為，妻使憐客碗戶芬的燭投害資醫(yī)風(fēng)吃險(xiǎn)他最揭小貢化C案漢例柿分產(chǎn)析課忍本P港1速6分拉析賣思巨路偷：致思賺考育會(huì)此計(jì)禾師痰在燦傳章媒東業(yè)瓜中昌的篩作殘用鎖，抹即把財(cái)狐務(wù)擠分搶析奇和駐財(cái)短務(wù)輛報(bào)肯告膚的適作媽用近。參圾考當(dāng)答盼案鳥：I贈(zèng)f咽o糟u尤n細(xì)d是魯一推家怪專慘門稅報(bào)烏道針財(cái)騎經(jīng)比新卡聞煤的吃雜洋志塌，泛其欺雇僑用鹿的習(xí)會(huì)東計(jì)凍師錢可被以翅就螞一俱些絹公之司休的替業(yè)沖績葛提漠供糧相婦關(guān)偉的貸會(huì)伙計(jì)殲信乓息銜并做作囑出醋專濁業(yè)光分輩析境，艇這技對(duì)茄需忙要至了統(tǒng)解用公抗司飛財(cái)臘務(wù)迎情迅況侄的步讀賊者返來滿說托非男常疼有潤用有，辛因扯為侮他獻(xiàn)們腎可壘以兼據(jù)銀此孔得構(gòu)出裝更綠多農(nóng)有撒關(guān)貫于辮企效業(yè)“將駛發(fā)蹦生他什度么”的標(biāo)信瞧息布，傻從毯而妻對(duì)洗是稀否約投悼資表作恒出倒明屈智柿的評(píng)決誓策鳥。第灘三別章鉗會(huì)缺計(jì)坐行歸業(yè)外的鉛變督化一須、調(diào)會(huì)磚計(jì)使電暮算辜化早對(duì)泉會(huì)輩計(jì)臉行鹽業(yè)思及雹會(huì)溪計(jì)辣人只員頁的紙影攻響二挖、憶經(jīng)期濟(jì)本全烏球躬化案對(duì)似會(huì)籍計(jì)濁事聞物嘴的慮影貪響一辨、階會(huì)歲計(jì)內(nèi)電扯算較化注對(duì)催會(huì)養(yǎng)計(jì)盞行包業(yè)擱及降會(huì)跪計(jì)指人養(yǎng)員籌的儉影夾響1個(gè).計(jì)舟算誘機(jī)啟在作會(huì)暢計(jì)瞇領(lǐng)咬域仙中壁的辛應(yīng)診用▲會(huì)臂計(jì)飾電狗算壺化楊：以電芬子潛計(jì)丈算鼠機(jī)為數(shù)主創(chuàng)的響當(dāng)惜代離電安子顛技瘡術(shù)缸和幣信完息禽技灶術(shù)撫應(yīng)察用原到會(huì)暴計(jì)劈燕實(shí)麥務(wù)中致的莫簡守稱開，渣是枝一反個(gè)福應(yīng)嗎用令電困子秒計(jì)柜算門機(jī)催實(shí)恒現(xiàn)造的會(huì)扔計(jì)餡信乎息災(zāi)系粉統(tǒng)?！鶡┍靖葮?gòu)攪成：乳會(huì)吐計(jì)父人注員、財(cái)硬伯件約資洲源挎、堅(jiān)軟嚴(yán)件濫資糠源志和董信蚊息妹資絲式源片等悶要勤素，其余核鎖心拿部家分靈則哀是胖功簡能兔完賭善騰的胃會(huì)桐計(jì)腫軟滲件慌資僵源吊。應(yīng)顯用棟軟超件科：第領(lǐng)一咽類近：曉執(zhí)瓜行痛具道體超的樓會(huì)到計(jì)帖職廢能▲船會(huì)紙計(jì)胖軟挖件懂包★慘與歷手趨工沿記恭賬壘的扁異求同救：同赤：樣賬博戶盯名酷稱乏一若致會(huì)咽計(jì)湖原唉則佳一撲致異父：工不兆是贏實(shí)脆物闖賬榨簿應(yīng)鬼用才軟腿件脆：第嗎二洗類蘿：諸不鑄僅匪限進(jìn)于葉會(huì)張計(jì)分領(lǐng)殲域▲丑數(shù)俘據(jù)廢庫黃：辦可睛以織被梅無春數(shù)接人晝應(yīng)債用便無塊數(shù)罷次羊的豈信關(guān)息稠池膏或拳數(shù)塘據(jù)呈池特媽征伯：1鉛.只翁需搬輸畝入威一娘次2贊.不掠同趙用脅戶堂用辜到縫不賢正滿確塊的們數(shù)壁據(jù)醒的搶可意能節(jié)性壓小3漸.任嫁何襲用孫戶吹不砍能縫隨秒意洲改艘動(dòng)某數(shù)聞?chuàng)蓭?衡.不摟斷央更棍新▲唇電等子眨數(shù)堵?lián)舯硖茫号挠芍眯邢春蛬D列雷構(gòu)挺成零的胃電甲子絲式表盛格2監(jiān).會(huì)捐計(jì)茄電殿算卵化秤的丑優(yōu)盤點(diǎn)▲低會(huì)得計(jì)蹦電冶算秋化瘋軟享件脹包古易片學(xué)僚易索上污手▲費(fèi)快倡速欺處杜理搭大犬量倒的盜數(shù)銀據(jù)▲同計(jì)集算妻比估手拌工元計(jì)皆算救更漫加勸準(zhǔn)啟確▲消能功夠恥很啞快榜的稈分稼析砌數(shù)趴據(jù)龜，贊提戲供教有也用很的廢監(jiān)茅控弱信中息3季.會(huì)正計(jì)科電甚算卷化艱的喚缺注點(diǎn)▲鋪安錫裝嚇和便維礎(chǔ)護(hù)懷成跟本撇高反，弱人陶員倦培嗎訓(xùn)話成德分啄高▲綿需銹要列維免護(hù)爬數(shù)勞據(jù)護(hù)的扔安看全伯性▲刷需靈要享設(shè)閑置周密敘碼舌和腎口控令挺系款統(tǒng)▲典沒拼有倍審去計(jì)稿痕銳跡▲竊員衡工抵對(duì)攔電酬算爭化番的原抵稿觸桑情鋤緒▲尊需梨要次防策范戰(zhàn)和尾控清制冊(cè)舞高弊污行厭為咬的己發(fā)勵(lì)生用田書默面衛(wèi)文擴(kuò)件較提靠供膽的享痕夜跡奏，遣用錄來炊檢斥查褲分痛錄役文膛件圍是培否益正麥確字，濟(jì)是搭否乓有柴差孔錯(cuò)4薦.電伐算桐化卡系故統(tǒng)邪與紋使仆用份者壞之辨間兩的斯相漠互筋影家響電在算尤化爹系襪統(tǒng)鎖對(duì)男會(huì)獲計(jì)惱人墾員廈的估影察響除：▲悶處槳理飼數(shù)被據(jù)歷迅歇速騙，無允瀉許攝若失干軋人晃在貢同銳一閥時(shí)眼間無內(nèi)醋使膏用▲展保尖證凍系老統(tǒng)襯的恒安鳥全▲員把普系氣統(tǒng)剝當(dāng)懼做爬培忽訓(xùn)各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1蘿9煉7豆3年遭美描法盆日洞等9國弱成李立給“炒國問際前會(huì)透計(jì)府準(zhǔn)成則豈委膛員挪會(huì)著”博，心擁杠有8度0個(gè)觀國遼家次的1盾0驕0名柳會(huì)廉員攝，舟已鞭經(jīng)促發(fā)女布節(jié)了3心0多損條煩會(huì)板計(jì)惕準(zhǔn)覺則

1清9碑9襲2年心我摸國陣才洪頒到布皮了《企洽業(yè)億會(huì)陵計(jì)失準(zhǔn)煙則》陜1王9灶9護(hù)3年7月1日財(cái)實(shí)吉施1肥9兵2插9年1王0月8日粘（忠星吩期胃一選）喜紐險(xiǎn)約在華儉爾拔街酬證息券贏交湯易斑所惜開刺盤象不蟲久護(hù)，哭股除票梳急扶劇認(rèn)下剖跌相。心跌華風(fēng)猜迅英猛淹異婦常監(jiān)，醫(yī)迅報(bào)速祥蔓盈延炸到亞其茶他確國甲家僑，羊從叢而蛛引惰發(fā)淘一疏場惕資奔本第主輪義刺世字界賓發(fā)化展肅史嫂上現(xiàn)歷順史額最堤長霜、鞏設(shè)孤計(jì)飾范蕉圍憲最史廣椅、媽打叉擊揭最筐為啞沉勢重犬的篇一寒次倚經(jīng)紛濟(jì)青危膨機(jī)穗。此道次畜經(jīng)冠濟(jì)露危好機(jī)伏使淹資罪本還主菜義塊世渡界急工防業(yè)葛生堡產(chǎn)頑下哀降3戲7齡.代2膊%，詠企葬業(yè)塞大勁量跌破炕產(chǎn)溝，范倒怖閉塔企礦業(yè)1案2候.洪8陽1萬存家觸，廈銀它行0歸.不6萬嶄家錯(cuò)，捏失挖業(yè)艱人擦數(shù)挑猛損增賴，單美龜、翼英語、匹法戚、旦德慎等魯國葬股云票橡分檢別既下?lián)系柿?子7茅%、4輩0襖%、5銳3育%、6察0廊%。對(duì)耐這惡次無經(jīng)防濟(jì)理危均機(jī)嚇的謀深弄刻者反醬省蠅中梢，束大習(xí)家顫認(rèn)摧識(shí)冷到穩(wěn)，灣由涉于辯企缸業(yè)疊采激用硬的壞會(huì)把計(jì)嘩方秒法循不膀當(dāng)南，花造猶成國了世會(huì)改計(jì)眨核似算闊不覆實(shí)收以份及嚼企疑業(yè)堆弄壓虛份作側(cè)假血，登在彩一暈定撲程炭度叢上邊引折起腰和乞助磁長飲了甜社侮會(huì)僵經(jīng)是濟(jì)削秩箭序宰混籮亂租，鋤對(duì)繩經(jīng)千濟(jì)家危椒機(jī)其起墻了勾推讓波叮助末瀾議的取作顛用馳。肆由價(jià)于逼這伴一霉教嘆訓(xùn)獲，伏首縫先敏在咬危容機(jī)貝爆歪發(fā)走地兆美促國挖，眉于3激0年粱代印開臘始揀了擺旨咽在衰規(guī)曉范位會(huì)凈計(jì)劍工雅作你、潔提華高沈會(huì)轟計(jì)敏信螺息裙質(zhì)坐量資的也會(huì)言計(jì)瘦準(zhǔn)構(gòu)則湊的濾研紙究塊工儉作就。黑鍛色偏星貧期姻一狹的索啟啞示我烈國勿會(huì)鉛計(jì)丸準(zhǔn)迫則寶的抵體葵系會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則會(huì)計(jì)假設(shè)一般原則會(huì)計(jì)要素會(huì)計(jì)報(bào)告具體準(zhǔn)則共性業(yè)務(wù)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)報(bào)表準(zhǔn)則特殊行業(yè)、特殊業(yè)務(wù)會(huì)計(jì)準(zhǔn)則三傭、森執(zhí)最行耀會(huì)摩計(jì)免準(zhǔn)薯則秤的杯優(yōu)雄缺食點(diǎn)優(yōu)盆點(diǎn)麻：1紅.規(guī)鎖范年性盯：會(huì)會(huì)計(jì)蚊人刺員露在兆進(jìn)耀行糕會(huì)達(dá)計(jì)互核饒算適時(shí)娃就搶有襖了謠一郊個(gè)脾共鏈同手遵途循紅的達(dá)標(biāo)貨準(zhǔn)畜，國各重行竟各叛業(yè)臟的蛋會(huì)身計(jì)張工小作塊可遣在扭同分一纖標(biāo)鬼準(zhǔn)狐的糞基持礎(chǔ)辛上謝進(jìn)抹行曬。扎從靈而淘使會(huì)地計(jì)利行抵為達(dá)纖到傍規(guī)絹范咽化柱，瞇使郊得惜會(huì)款計(jì)集人愛員土提打供蝦的哀會(huì)肅計(jì)道信粥息精具纖有懸廣挺泛銹的潤一插致科性和元可蛇比德性起。2星.建戲立翅了底會(huì)啊計(jì)礦實(shí)室務(wù)筋開鐘展槐爭改辯娘和淋討格論拐的坐機(jī)漂制3嫁.比運(yùn)較殘時(shí)域，會(huì)紛計(jì)闊政芒策可顛以板提藍(lán)供乳幫車助4別.會(huì)羽計(jì)距準(zhǔn)俱則醫(yī)遵央從搞少蔥了筒些種強(qiáng)轟制嘗性5敗.增尾強(qiáng)厚了紅會(huì)課計(jì)循信怒息抓的近透燭明熔度卻，走為膀投例資逃決民策型提鋤供抬參天考識(shí)。指趣企巴業(yè)桌進(jìn)著行榆會(huì)寫計(jì)托核懲算砍和編疲制會(huì)婦計(jì)吧報(bào)礙表時(shí)竹所司采搖用迎的致具流體沈原腥則成、陣方弊法置和緣瑞程文序三知、云執(zhí)葵行脈會(huì)笛計(jì)暴準(zhǔn)靠則況的委優(yōu)子缺斷點(diǎn)缺剪點(diǎn)校：1銳.原管先矮會(huì)拌計(jì)繞準(zhǔn)槽則站落桑伍葛于釋變趙化惱著蔥的父經(jīng)穴濟(jì)霸狀肅況2云.政短府在干隔預(yù)3煤.會(huì)傷計(jì)揪職銹業(yè)晚界士的完參呆與拍有粉限4卡.會(huì)薪計(jì)帥政幸策殖的寒職愉業(yè)省判截?cái)鄨?bào)局嘆限說性憑限廉制除了循組啄織怪的吹成淺長緞潛度力第佳四錯(cuò)章芒財(cái)肉務(wù)纖會(huì)基計(jì)厭的屯理姓論餐框忌架第過四忙章財(cái)妻務(wù)復(fù)會(huì)壺計(jì)察的信理社論脈框畏架第脹四仁章績財(cái)饅務(wù)僅會(huì)狀計(jì)泡的哭理狡論簽框府架第拘四條章嶄財(cái)奔務(wù)濤會(huì)齡計(jì)僵的孕理每論婆框竊架一舟、掃會(huì)垂計(jì)生的蘋性踐質(zhì)冠和渠目噴標(biāo)二逮、捷會(huì)條計(jì)株信走息患的議使往用誦者三粱、擺會(huì)丹計(jì)繳假鴨設(shè)四拾、升會(huì)主計(jì)煙原剩則第閥四慈章風(fēng)財(cái)調(diào)務(wù)換會(huì)死計(jì)身的督理仁論賺框坊架一翼、壟會(huì)愁計(jì)岡的旨性聾質(zhì)賤和我目挑標(biāo)會(huì)燥計(jì)猴職膏能廈：1羞.對(duì)課企哨業(yè)蔽財(cái)紡務(wù)抓活羅動(dòng)吳進(jìn)餓行攜連撓續(xù)復(fù)、始正獅確賄的損記柿錄2何.對(duì)石財(cái)循務(wù)詠信性息腫匯吉總待、地分凍類最，雨為村分路析縣企蝕業(yè)村經(jīng)霧營朝活駝動(dòng)榆提骨供所幫紗助3萄.幫喜助標(biāo)內(nèi)流部借和迷外沃部現(xiàn)信攻息膛使銅用故者勇作假出卸正研確橡決饅策4裳.為膛評(píng)輩價(jià)搶企許業(yè)尋績舍效鄰提甜供懸標(biāo)還準(zhǔn)5涂.為南更垂有餐效疏地收控霜制遠(yuǎn)企書業(yè)煌進(jìn)況行饑活凈動(dòng)亦提僵供估信邁息6什.為凈計(jì)查劃賊和博作境出藥決炭策絹提鞋供貝信想息第霞四模章沒財(cái)流務(wù)湯會(huì)極計(jì)妨的初理清論丘框澇架會(huì)構(gòu)計(jì)齡目坦標(biāo)1柳.為里企嘩業(yè)少提謊供艙能聞夠安準(zhǔn)毒確勒反罪映泛其鑒財(cái)遵務(wù)弦狀降況估的撫報(bào)海表層，陵且林這倡些乒報(bào)脅表遞應(yīng)凈體袍現(xiàn)刺“稿真稱實(shí)灣與腰公請(qǐng)?jiān)屎荨?洋.報(bào)愧告陡企閉業(yè)涼的王財(cái)山務(wù)怨事遷項(xiàng)檔時(shí)衣應(yīng)齡符惰合制所寶有換的除法惜律眨規(guī)金定3犁.以新容樣易急理斤解啊的夫方急式偏把蔬所朵需建要狹的靈財(cái)唇務(wù)齊信由息喪及羊時(shí)岡傳逐遞刮給俗各表利懂益垮團(tuán)腰體輸，董使羨用青者省可繩以吧根絹據(jù)置這濤些燃信旨息躺作視出言決昆策味。4憲.為蠻分及析葛企腫業(yè)竊的轉(zhuǎn)經(jīng)級(jí)營咬活崗動(dòng)鴿提塊供暢有誼效箏的秒途漫徑5聾.為勻企養(yǎng)業(yè)竄的舊管夸理單層殖提哭供獻(xiàn)有絲式效惑的挽監(jiān)嚷控駕機(jī)饅制第區(qū)四根章炊財(cái)異務(wù)蔽會(huì)木計(jì)濱的委理引論辱框夏架二特、和會(huì)屑計(jì)卷信許息立的虛主塞要否使謝用爽者會(huì)計(jì)信息管理層所有者貿(mào)易往來者債權(quán)人工商稅務(wù)員工財(cái)務(wù)分析師和咨詢師政府及相關(guān)部門社會(huì)公眾第殃四瘋章醒財(cái)評(píng)務(wù)士會(huì)肺計(jì)安的券理國論劑框禁架內(nèi)部信息使用者經(jīng)理所有者（股東、董事）員工外部信息使用者客戶、供應(yīng)商、競爭對(duì)手工商稅務(wù)政府及其部門債權(quán)人分析師社會(huì)公眾第宇四爛章奔財(cái)款務(wù)席會(huì)翻計(jì)菠的更理賊論藍(lán)框臺(tái)架三死、培會(huì)匹計(jì)醬假谷設(shè)會(huì)計(jì)基本準(zhǔn)則會(huì)計(jì)假設(shè)一般原則會(huì)計(jì)要素會(huì)計(jì)報(bào)告第船四鏟章問財(cái)汗務(wù)辨會(huì)慰計(jì)值的婚理風(fēng)論專框績架會(huì)杠計(jì)涂假奶設(shè)得（康會(huì)泥計(jì)匹基順本處前瞞提追）指暈對(duì)主會(huì)仗計(jì)肥賴禮以熄活局動(dòng)不的嫌客盛觀遭環(huán)失境恩所乏做炸的僅基婦本抄設(shè)雀定會(huì)觀計(jì)腹假碧設(shè)是釣對(duì)圈會(huì)執(zhí)計(jì)女活遷動(dòng)綠的誰空挑間咐、坐時(shí)狹間漲、避計(jì)酬量同單蓮位進(jìn)等旗不岸確摸定幻玉條趁件匯進(jìn)散行產(chǎn)的勢人留為冒的姿約涼定龍或撈合獵理絮的版假宅設(shè)第框四叨章翠財(cái)?shù)讋?wù)確會(huì)番計(jì)騎的御理政論妨框文架四千大駐會(huì)賠計(jì)臂假乞設(shè)1袋.會(huì)餅計(jì)日主禿體杯假漿設(shè)2秘.持責(zé)續(xù)貍經(jīng)表營率假不設(shè)3勢.會(huì)略計(jì)輔分右期販假釀設(shè)4尿.貨相幣悲計(jì)恩量共假而設(shè)第忽四吐章章財(cái)掀務(wù)司會(huì)寇計(jì)蜓的方理淋論選框爽架1樂.會(huì)具計(jì)砍主偶體記假重設(shè)侄（直獨(dú)奏立飄主抓體強(qiáng)原繳則陡）會(huì)緩計(jì)劍主拐體：弊有甲獨(dú)鑄立筋資武金駁、失進(jìn)那行強(qiáng)獨(dú)間立籃經(jīng)堡營付活塘動(dòng)匪、艙實(shí)功行喝獨(dú)竿立秩核鉗算量的蚊單挎位凱都靠可易以速成旦為級(jí)一瞇個(gè)分會(huì)截計(jì)刺主犁體欲。主尼體敗假呼設(shè)：主會(huì)貼計(jì)咸核烘算本應(yīng)余當(dāng)沿以賽企葵業(yè)峽發(fā)它生貪的瓣各抹項(xiàng)暈經(jīng)槐濟(jì)嫁業(yè)遞務(wù)連為蓄對(duì)蛛象散，徐記裕錄列和謎反肚映持企曾業(yè)刮本罵身姨的殊生安產(chǎn)學(xué)經(jīng)螞營躬活焦動(dòng)昆?！粜螌⒈蠛鯓I(yè)值的巾經(jīng)勁濟(jì)僅業(yè)拿務(wù)堅(jiān)與彎其嘩他吳企藥業(yè)論區(qū)柔分伏開宜來◆容將炕企邪業(yè)膚的德經(jīng)渴濟(jì)憶活炭動(dòng)啊與好所突有點(diǎn)者盼區(qū)煌分浩開灰來作速用疊：胃約曬定嗓信召息蕩的休范使圍億，渴對(duì)而財(cái)帆務(wù)噸狀害況慮和手經(jīng)庫營典成脂果野加損以謠規(guī)指范第止四耳章伏財(cái)篇?jiǎng)?wù)某會(huì)覺計(jì)真的沖理這論犯框仁架2咱.持即續(xù)爬經(jīng)可營洞假雞設(shè)定凝義潮：在欄可隱以亭預(yù)題見鳥的濟(jì)將潛來乓，燃企蘋業(yè)捕將楚會(huì)旦按疫當(dāng)錫前襲的盞規(guī)悔模汁和萬狀野態(tài)濤繼斬續(xù)蠢經(jīng)捆營哥下幻玉去雁，紫不升會(huì)涼停臟業(yè)憂，搖也絲式不鑼會(huì)抱大啊規(guī)規(guī)模夸削紀(jì)減俱業(yè)另務(wù)裕?！魤m在偉持卡續(xù)軋經(jīng)理營欠前頌提脈下侵，傻會(huì)鉆計(jì)絨確純認(rèn)縣、疊計(jì)澆量柱和脾報(bào)禁告飛應(yīng)棟當(dāng)供以辛企鍵業(yè)畜持嬸續(xù)用、剃正捎常獸的惱生純產(chǎn)揉經(jīng)尊營限活叔動(dòng)墻為騙前山提統(tǒng)。為什么要這種假設(shè)？出現(xiàn)了例外怎么辦？第流四昨章偶財(cái)居務(wù)禾會(huì)鐵計(jì)型的磚理環(huán)論朵框歲架3壓.會(huì)仿計(jì)嘆分濾期江假餡設(shè)◆縣將沉一州個(gè)呢企躺業(yè)役持援續(xù)捧經(jīng)勁營奧的活生彼產(chǎn)忠經(jīng)捐營豆活仗動(dòng)模劃密分劈燕為織一銷個(gè)咽個(gè)歲連賤續(xù)送的覽、冒長肥短肉相似同露的瞎期劑間葡?！魝?cè)怎瓦樣責(zé)分覺期嶺？械會(huì)研計(jì)圣年皮度寧（終年逝報(bào)么）中誰報(bào)帝（瞞月艱報(bào)菌、古季友報(bào)啄、映半眉年上報(bào)廚）第別四犧章和財(cái)鑰務(wù)輔會(huì)鑼計(jì)寶的振理員論炊框繡架會(huì)計(jì)年度時(shí)間國家公歷年1月1日——12月31日中國、德國、俄羅斯、巴西、朝鮮營業(yè)年4月1日——次年1月31日英國、加拿大、丹麥、印度、日本10月1日——次年9月31日美國、泰國3月21日——次年3月20日阿富汗、伊朗10月15日——次年10月14日沙特阿拉伯第湯四揪章讀財(cái)各務(wù)租會(huì)割計(jì)踐的短理扭論豪框催架4出.貨克幣遇計(jì)桐量杠假功設(shè)兩緩層仙含鳳義：①棗會(huì)喘計(jì)葬核乘算甲以憲貨謀幣塔為概計(jì)鑄量船單或位灘，喉假冒定妄幣次值脖不坐變②嶺只刷包頑括牲可丹以擁用勿貨客幣造單搭位演合拒理柳計(jì)濫量霞的端事茅項(xiàng)◆閑缺供陷克：派某暖些義影珠響熱企錢業(yè)文財(cái)推務(wù)置狀邁況躁和梯經(jīng)慘營武成羨果捉的郵因雁素秘，沃如監(jiān)企裹業(yè)躬經(jīng)唐營展戰(zhàn)究略景、獻(xiàn)研聚發(fā)龍能私力嚇、儉市獨(dú)場紅競借爭砍力減、呀人祝力喚資膜本羞等貞，叔難撈以宋用全貨政幣筍計(jì)煤量產(chǎn)。第搭四削章餓財(cái)銷務(wù)欣會(huì)棍計(jì)嶺的狹理嫂論馬框陶架四蔽、沉?xí)裼?jì)勺原烏則建肚立列在柱會(huì)想計(jì)竊基溝本戶假英設(shè)緊基鹽礎(chǔ)驗(yàn)之謠上圖，皇指握導(dǎo)挪會(huì)殼計(jì)告工及作徒的靜原趁則1仙.權(quán)乘責(zé)謹(jǐn)發(fā)擊生盞制2沉.配蘿比丑原事則3儀.歷領(lǐng)史碧成吹本炸原蜘則4水.謹(jǐn)覺慎爭性糠原摧則5戀.重批要柔性美原困則6門.實(shí)貫質(zhì)促重聲于成形禿式7撞.一離貫彈性倡原賊則8鼓.客跪觀徐性玩原府則9煙.實(shí)弟現(xiàn)愛性公原尸則1卻0襲.復(fù)紙式挺記程賬胡法第掏四山章竿財(cái)小務(wù)殲會(huì)假計(jì)歷的兄理滅論聰框勝架1請(qǐng).權(quán)扎責(zé)菊發(fā)滾生保制題稿目1：8月矮銷視售早產(chǎn)步品5萬度元衛(wèi)，衡收遍現(xiàn)居金3萬傻元哈，梅其霉余2萬爆，鹿對(duì)鄭方悄承刪諾苗在9月猴支宰付昌給兔我?guī)す钏局t。8月披的奪銷撞售曠收尤入訂是靜多商少陳呢鑼？題車目2：8月掘預(yù)限收載了概貨斜款7萬四元究，1謎0月卡份延交著貨.7萬白元充是風(fēng)幾程月拌份愈的懇銷河售說收婚入序？題分目3獄:鞭1月敵份靜支猶付奧了化全漁年擇的心房奧屋利租歷金1姿2傻0萬彎。1月此份敞租半金檢是皇多趁少莊呢崗？題掠目4跌:卵9月執(zhí)份款應(yīng)客當(dāng)門付橡給府職兩工啄工突資5徐0萬片，1波0月獄份欺付毅給斃職阻工綁。5心0萬因事美屬聲于9月抄份獅還惜是1柄0月叛份唱呢拳？第喬四事章青財(cái)沈務(wù)漸會(huì)哪計(jì)舅的捉理裹論秤框丈架收入與費(fèi)用的確認(rèn)標(biāo)準(zhǔn)：收付實(shí)現(xiàn)制按照收付現(xiàn)金的時(shí)間來確定收入與費(fèi)用的歸屬期權(quán)責(zé)發(fā)生制以應(yīng)收應(yīng)付為標(biāo)準(zhǔn)來確認(rèn)收入與費(fèi)用的歸屬期著眼點(diǎn)：收入和費(fèi)用的確認(rèn)第似四軋章種財(cái)今務(wù)姥會(huì)總計(jì)棋的衡理卡論樹框磨架例蠢：縱某飽公妖司2暗0鬼1暴0年1月椅預(yù)誰付掉全偉年孩廣瘡告閉費(fèi)1擁2萬按焰收島付占實(shí)博現(xiàn)貢制暢：1月匙份快賬不務(wù)童：祥銀良行兩存決款-畝1餓2萬據(jù)元營治業(yè)比費(fèi)注用+浪1述2萬朵元按床權(quán)蟻責(zé)烤發(fā)赤生泡制融：1月樂份角賬以務(wù)暗：奮銀跨行田存件款-仙1皂2萬削元待惰攤怎費(fèi)垃用+勺1塑2萬摧元營屋業(yè)埋費(fèi)缺用+勸1萬砍元待奔攤臂費(fèi)模用-亮1萬價(jià)元第愈四鉆章岔財(cái)爽務(wù)培會(huì)逝計(jì)錫的聞理罵論遼框唇架例牛：憂某異廠2飯0仗1努0年9月推銷妻售謙產(chǎn)更品1設(shè)0萬周元鼓，喇當(dāng)鍋月切收卻款6萬拖元權(quán)責(zé)發(fā)生制銀行存款+6萬應(yīng)收賬款+4萬主營業(yè)務(wù)收入+10萬現(xiàn)金制銀行存款+6萬主營業(yè)務(wù)收入+6萬第研四畏章童財(cái)退務(wù)升會(huì)買計(jì)刊的菊理滲論挺框循架權(quán)編責(zé)社發(fā)便生潑制：祖應(yīng)伏收輪應(yīng)菠付促制錢，膜以塞應(yīng)豬收熊應(yīng)稀付歲為余標(biāo)資準(zhǔn)貼，漆來志確補(bǔ)定晴收咸入嗓與拒費(fèi)盲用我的互歸匙屬壯期駝的帝一似種割記卻賬傻方娃法盾。釋趨義編：◆塑即曠以籠取則得日收架款吵的句權(quán)大利師和哪付丘款惡的柴責(zé)拒任慘作年為脖記圍賬圈依美據(jù)◆高凡蜘在做本勇期大內(nèi)改實(shí)溉際雀發(fā)脾生意，亮應(yīng)茄屬諒本雄期蝕的扭收慈入曾、婦費(fèi)奧用怎，靈不累論摧其欠款再項(xiàng)楊是銹否骨收積到叔和捕支黃出絨，梨都分作吸為朽本績期圈的印收囑入圓和疼支灶出嚇?！艟戏苍Ｊ窍杀疽m期鍬實(shí)淚際虹發(fā)逆生密，瓶但團(tuán)不劉屬喚于竄本謀期葛的哄收譯入能或奮支巡壽出滋，盛即病使癢款遷項(xiàng)江已竄經(jīng)宴收硬到尾或雕付補(bǔ)出炎，氏也省不偽能甲作糠為殘本權(quán)期纏的疤收貓入掏或似支已出今。第跳四殖章巡壽財(cái)斯務(wù)土?xí)朴?jì)多的俗理幟論皺框叮架2格.配剖比憐原忠則某慕一雪期偷間易所料實(shí)款現(xiàn)貍的雪收來入方應(yīng)慚與撲為配獲扒得軋這駁些軍收枕入惑而黑發(fā)獵生足的為費(fèi)糠用禽相鏈比菊較威，很以喉求蔽的聾凈悟收奇益庭?！艚箷r(shí)縣間祝配梁比◆獎(jiǎng)因教果或配妖比◆銀以黨權(quán)首責(zé)承發(fā)潛生鉗制萄為糾基文礎(chǔ)權(quán)秤責(zé)習(xí)發(fā)登生喪制陳與零配葛比沈原住則畫實(shí)宜質(zhì)誤上目是粉一字致誤的慎，滿只理是粘側(cè)請(qǐng)重戶點(diǎn)膏有孩所臂不它同權(quán)尸責(zé)最發(fā)索生蛋制彎：兩收糕入素和仔費(fèi)壟用就的俊確下認(rèn)配埋比貌原籌則太：偏損斧益友的文計(jì)苗算第僅四帥章挺財(cái)主務(wù)附會(huì)釣計(jì)煙的盒理缺論爐框鞠架3烤.歷霞史器成傻本乎原吳則各弱項(xiàng)車資洲產(chǎn)蒜應(yīng)猾按堆取駱得爛時(shí)才的有實(shí)乘際添成宜本織計(jì)唯價(jià)把。實(shí)撒際壺成械本景原烘則一谷般境不溝得色調(diào)牙整號(hào)其擁賬另面志價(jià)代值通共脹覽下丸，生該費(fèi)原光則堪已寬經(jīng)炕招諸致做來擇自喂各斬方診面慮的添尖呼銳而批降評(píng)襲，W鬼h顏y狀?存兩在耍不船足矛：①艷不殘能胡夠絕正霸確厘反榜映推資邪產(chǎn)距的嘴現(xiàn)壟時(shí)稠價(jià)圣值②導(dǎo)司致亞資碰產(chǎn)領(lǐng)補(bǔ)勾償垮不弄足嬌（賽升論值填）貢：演或陪產(chǎn)萌生惹富斗于叼資忽金祥。第稈四例章誘財(cái)新務(wù)淘會(huì)蝦計(jì)暢的坐理松論顆框宇架4茄.謹(jǐn)城慎波性抽原族則存亭在乳不扮確認(rèn)定拜因輩素哪的吹情關(guān)況祥下木，科企組業(yè)堤應(yīng)映當(dāng)送采抵用灑最蒙能源謹(jǐn)王慎拉反盲映火其傍財(cái)轎務(wù)腳狀毯況競或蛇經(jīng)餃營齒成慨果鳳的脊計(jì)范價(jià)朱方朗法使深會(huì)蘇計(jì)鋤信攻息掙建頃立穗在始盡尺可姥能偽穩(wěn)鑼健剖的持基按礎(chǔ)嫁上盡可能不高估盡可能不低估資產(chǎn)√負(fù)債√收益√費(fèi)用√第材四美章勒財(cái)溜務(wù)煩會(huì)蠶計(jì)和的鐘理叔論佛框萄架5瓦.重畜要容性宅原扒則如私何蘆判脆斷脂重棋要息與綁否乳？◆堡是億否炒與龜會(huì)心計(jì)軟信興息群使心用認(rèn)人午的址決仔策蒸相什關(guān)◆鄙不則能蓮僅材僅數(shù)看變“臥金嗚額量”方法報(bào)表反映重要的經(jīng)濟(jì)業(yè)務(wù)應(yīng)選擇較為詳細(xì)的方法處理單獨(dú)反映不重要的經(jīng)濟(jì)業(yè)務(wù)可采用簡單的方法加以處理合并反映第賽四啞章煎財(cái)孟務(wù)映會(huì)捎計(jì)補(bǔ)的垃理抱論堵框邊架6尖.實(shí)凈質(zhì)欺重煤于型形允式◆搬企胖業(yè)賀應(yīng)鉗當(dāng)沿按照交誕易屯或丟事要項(xiàng)寶的舊經(jīng)懸濟(jì)她實(shí)制質(zhì)稿進(jìn)叉行畜會(huì)燭計(jì)事核健算掏，懲而臘不晴應(yīng)臣當(dāng)養(yǎng)僅楚僅其按蠟法廢律寄形車式欲作穗為見會(huì)富計(jì)肌核適算繪的站依怎據(jù)呼?！羰г搹N原壓則露提鐘現(xiàn)播了能對(duì)秧經(jīng)保濟(jì)在實(shí)虎質(zhì)誼的話尊恢重魄，裙能管夠認(rèn)保門證鏈會(huì)浩計(jì)疤核般算很信缸息寶與禿客表觀店經(jīng)燃濟(jì)夕事選實(shí)慢相罩符秤?！籼业浜诵吐栋傅⒗洠航j(luò)融影資吊租洋賃第字四州章劑財(cái)繁務(wù)樣會(huì)哪計(jì)順的算理鐘論營框森架融笑資沸租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