會(huì)計(jì)的任務(wù)與方法總論

第1章總論會(huì)計(jì)經(jīng)濟(jì)環(huán)境其他環(huán)境教育環(huán)境政治環(huán)境科技環(huán)境1.1會(huì)計(jì)與社會(huì)環(huán)境1.會(huì)計(jì)的產(chǎn)生與發(fā)展

會(huì)計(jì)是適應(yīng)社會(huì)生產(chǎn)實(shí)踐和經(jīng)濟(jì)管理的客觀需要而產(chǎn)生的，又是隨著生產(chǎn)實(shí)踐和經(jīng)濟(jì)管理的發(fā)展而發(fā)展的。會(huì)計(jì)的發(fā)展經(jīng)歷了古代會(huì)計(jì)、近代會(huì)計(jì)和現(xiàn)代會(huì)計(jì)三個(gè)重要階段，目前，會(huì)計(jì)仍處在不斷發(fā)展與完善過程中。會(huì)計(jì)的產(chǎn)生與發(fā)展示意圖

現(xiàn)代會(huì)計(jì)古代會(huì)計(jì)近代會(huì)計(jì)◆奴隸社會(huì)--封建社會(huì)的會(huì)計(jì)，以會(huì)計(jì)專職人員的出現(xiàn)和會(huì)計(jì)機(jī)構(gòu)的產(chǎn)生為標(biāo)志。

◆15世紀(jì)以后的會(huì)計(jì)，以復(fù)式記賬法的誕生為標(biāo)志。

◆

20世紀(jì)50年代以后的會(huì)計(jì)，

以管理會(huì)計(jì)的形成并與財(cái)務(wù)會(huì)計(jì)分離為標(biāo)志。2武.度會(huì)箱計(jì)歇與仰社廢會(huì)哲環(huán)檢境會(huì)種計(jì)雹的勾產(chǎn)獨(dú)生泡和閥發(fā)遠(yuǎn)展略與辣其縮慧所早處款的房誠環(huán)趁境徐有袋著耳密露切沖關(guān)嗎系娘。骨這越些察環(huán)忘境他包銅括侵：▲經(jīng)鎖濟(jì)婚環(huán)困境▲政冠治喉環(huán)成境▲教救育淚環(huán)飛境▲科確技辣環(huán)豎境▲其蜻他飯環(huán)皆境在騎以歉上結(jié)各況種衣環(huán)緣瑞境垃中獄，貸經(jīng)論濟(jì)復(fù)環(huán)貍境雁對(duì)刃會(huì)譯計(jì)投產(chǎn)計(jì)生屯和旋發(fā)階展將的臨影吹響伯具悠有濫決坡定證性超作姨用鉆。會(huì)計(jì)經(jīng)濟(jì)環(huán)境其他環(huán)境教育環(huán)境政治環(huán)境科技環(huán)境1維.線2令會(huì)桌計(jì)驚的促含坑義姻與葬對(duì)邊象1天.匹會(huì)按計(jì)祖的紐奉含喜義（閃1訪）休管械理殊活擱動(dòng)恩論◆管反理閉職醉能延：神核乞算磁與渡監(jiān)宋督編；◆管突理矮形占式撐：參主井要智以皺價(jià)哪值延形婆式轟進(jìn)夸行監(jiān)管珍理副；◆管好理芽特傷點(diǎn)棵：革連臺(tái)續(xù)鉗性辭、炒系異統(tǒng)赴性珍、秤全折面溫性罰和這綜陵合驢性踩；◆管循理濕屬克性璃：云與圣生眠產(chǎn)缺力戚等延相予聯(lián)換系帖的慣自歡然暖屬抽性患和驢與莫生攪產(chǎn)絮關(guān)嚼系唇相待聯(lián)住系吹的忠社狹會(huì)奏屬童性致。（廈2曠）信刮息璃系腦統(tǒng)巧論◆會(huì)吳計(jì)衰是李一丹個(gè)廟以占提離供增財(cái)慌務(wù)馳信徹息馳為犯主扔的返經(jīng)濤濟(jì)理信勻息赤系舍統(tǒng)描。◆會(huì)碧計(jì)柜的塵目貝標(biāo)歉是緒向酒預(yù)侍定辜的戀信候息腿使廢用肝者焦提朋供虜他拴們麗所串需泉要藥的拐信求息逝。會(huì)相計(jì)衛(wèi)含嫌義咸的舞其蓬他抵觀休點(diǎn)敬：管閉理頃工膊具緒論經(jīng)威管總責(zé)唱任棚論藍(lán)等2秒.競會(huì)獵計(jì)葡的粉對(duì)談象（1諸）具會(huì)嶄計(jì)祝對(duì)浪象降的圈一駕般邁概愧念▲會(huì)小計(jì)逼所包核阻算獸和刪監(jiān)邀督講的宗內(nèi)士容星?！缇銜?huì)勇再瓶生愈產(chǎn)計(jì)過狡程絨中螺的旨資屬金額運(yùn)肝動(dòng)號(hào)。（宿2存）往會(huì)醬計(jì)遇對(duì)序象怖的賴基富本雙內(nèi)貌容1唐）籮制姨造大業(yè)局企燥業(yè)王、襪商并業(yè)今企畢業(yè)獻(xiàn)：資殺產(chǎn)揪負(fù)熔債沈所巴有胳者搖權(quán)菠益段收腎入撲費(fèi)某用水利漆潤2要）月行泡政嚴(yán)、圈事廟業(yè)漲單課位今：資湊產(chǎn)焰負(fù)養(yǎng)債境凈秀資爹產(chǎn)炕收挽入腰支崇出（3卸）制柏造評(píng)業(yè)啟企壇業(yè)夸經(jīng)洋營弦資回金渣運(yùn)慨動(dòng)尾分潤析◆三惹個(gè)結(jié)階艙段決：資奶金重投魚入毒、爪使鈴用記與斃退叫出已階城段稱。◆三津個(gè)竹過酒程線：供污應(yīng)吃、渡生盼產(chǎn)穿與釘銷遼售窩過權(quán)程聲?！糍Y各金康運(yùn)曉動(dòng)挺特巴點(diǎn)艷：●體賀現(xiàn)飛為策循蒙環(huán)廁與拳周抬轉(zhuǎn)繭方賤式●具債有麻并岔存罩性蹄和狐繼個(gè)起勝性●按剩比混例除并爭存●具價(jià)有偶補(bǔ)離償憂性注和家增道值版性

資金投入資金使用（資金循環(huán)與周轉(zhuǎn)）資金退出▲供應(yīng)過程

▲

生產(chǎn)過程

▲銷售過程

▲資金運(yùn)動(dòng)

負(fù)債投入資本貨幣資金成品資金生產(chǎn)資金儲(chǔ)備資金固定資金繳納稅金、向投資者分配利潤等貨幣資金（遞4吼）奶商容業(yè)聾企心業(yè)典、禁行規(guī)政結(jié)與滾事肌業(yè)閣單述位腰資碼金估運(yùn)泳動(dòng)拿情土況燥分執(zhí)析（沸5案）烘制扛造雨業(yè)淋企爛業(yè)噸會(huì)劇計(jì)胸要憂素知內(nèi)萍容晨圖挪示資剩產(chǎn)：資掃金仗的頃具株體確存糾在賓或擋運(yùn)漲用廊形銜態(tài)杠。負(fù)雙債：從定債遲權(quán)舊人食處辣借要入拜資媽金激等洪。拘也途稱洽債咐權(quán)進(jìn)人鮮權(quán)爆益鄰。所消有奶者潔權(quán)泳益：由池投差資稀者測投跌入故的披資啞本抬金堂。收頸入：資托金驢在歸產(chǎn)兄品惰銷俱售套過扛程骨中角的蓬收疼回博。費(fèi)菊用：資看金豎在透使譜用享過嬸程系中洪發(fā)跨生稀的啄各抵種釀耗卵費(fèi)醉。利浮潤：企海業(yè)水在鬼一賀定誼會(huì)埋計(jì)瀉期紅間噸內(nèi)張的選經(jīng)絹營蚊成塘果般。1透.輕3巴會(huì)炸計(jì)住的核任朱務(wù)妨與果方糊法1義.壯會(huì)較計(jì)舞的鈴任夕務(wù)（途1低）會(huì)蛾計(jì)亮任綢務(wù)家的筐含赤義◆會(huì)輩計(jì)物職喝能憂的有具惡體拴化◆會(huì)賤計(jì)臂工討作籍的遠(yuǎn)目非的土與交要受求職能—核算職能監(jiān)督職能預(yù)測等職能任務(wù)—核算任務(wù)監(jiān)督任務(wù)預(yù)測等任務(wù)會(huì)計(jì)（夠2亂）會(huì)屆計(jì)匠任孔務(wù)兵的確內(nèi)鄭容◆核蠟算匪的扣任殊務(wù)疲：記鞋錄隱經(jīng)鈔濟(jì)灰業(yè)本務(wù)池，臉核濕算酸經(jīng)至濟(jì)搬過編程地，譽(yù)提膏供骨會(huì)角計(jì)允信亮息貴；◆監(jiān)激督豪的便任低務(wù)否：監(jiān)巡壽督拉經(jīng)倡濟(jì)饅過組程序，猴維傅護(hù)智財(cái)挺經(jīng)呢紀(jì)損律歷；◆預(yù)休測糾等掠任集務(wù)跳：預(yù)薯測屈經(jīng)馳濟(jì)錢前梳景草，奧參全與姿經(jīng)彩濟(jì)礙決脖策危。2涼.用會(huì)范計(jì)蟲的穗方槍法（刺1袖）會(huì)蘋計(jì)珍方里法乏的已含巧義◆核始算御、攜監(jiān)協(xié)督獎(jiǎng)會(huì)壟計(jì)跳對(duì)測象堵的扔手截段◆完劍成柱會(huì)疏計(jì)炸任棗務(wù)購的青手敢段◆具悟體民包茂括枯核渾算腹、牢監(jiān)肥督梢、片預(yù)勤測塊等被方努法會(huì)計(jì)核算方法會(huì)計(jì)預(yù)測、決策等方法會(huì)計(jì)監(jiān)督方法會(huì)計(jì)方法的基礎(chǔ)會(huì)計(jì)核算方法實(shí)施的保證會(huì)計(jì)核算方法的繼續(xù)與發(fā)展（瘋2亞）會(huì)另計(jì)塌核墓算稠方疑法跑的陸內(nèi)股容1半）拐設(shè)蒼置異賬傲戶驗(yàn)2港）曾復(fù)疼式紡記侵賬3生）伏填濃制雨和世審?fù)肆艜?huì)記計(jì)疼憑胃證4恨）廚登貞記燙賬炭簿含5乒）糕成盛本淡計(jì)娘算6米）凡財(cái)?shù)ぎa(chǎn)定清程查伙7灘）炮編飼制硬會(huì)荒計(jì)傳報(bào)扶表1刪）設(shè)楚置漏賬去戶◆對(duì)纖會(huì)到計(jì)疑對(duì)布象貌的該具狼體產(chǎn)內(nèi)京容盲分輛類致核滾算政和晶監(jiān)飛督舊的向方兵法念?！魰?huì)律計(jì)劫信去息房誠的播存補(bǔ)儲(chǔ)柔器危。資產(chǎn)貨幣資金成品資金生產(chǎn)資金儲(chǔ)備資金固定資金存放在企業(yè)的現(xiàn)金存入銀行的存款倉庫儲(chǔ)存的材料現(xiàn)金銀行存款原材料會(huì)計(jì)對(duì)象的具體內(nèi)容賬戶【會(huì)計(jì)信息的存儲(chǔ)器】倉庫存放的包裝物包裝物2喘）魔復(fù)獎(jiǎng)式蹦記些賬◆對(duì)郊發(fā)討生爽的張經(jīng)籠濟(jì)鄉(xiāng)豐業(yè)斤務(wù)良起足碼炊要屆在毛兩顫個(gè)蘆賬吊戶訴記斤錄次的魄方鞠法份。

500500銀行存款原材料經(jīng)濟(jì)業(yè)務(wù)：企業(yè)用銀行存款500元購買材料。3寬）棚填言制洲和灘審巡壽核合會(huì)叛計(jì)困憑腎證◆保獨(dú)證晉賬消簿愉記鼠錄秋正而確著、比完辨整都的墳方貞法蛙?！魧忼g核倒會(huì)銜計(jì)福憑災(zāi)證去是軋會(huì)絞計(jì)截人氏員疼的備職勢責(zé)慘。經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)憑證賬戶4逃）妄登狂記牌賬軟簿◆在轉(zhuǎn)賬摩戶船的很載陶體唯—佩—賴賬釋簿該中嗽記醫(yī)錄辭經(jīng)承濟(jì)終業(yè)走務(wù)啊的蘭方謠法垮。經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)憑證賬簿（內(nèi)設(shè)賬戶）5翻）困成唉本盒計(jì)花算◆對(duì)鳳計(jì)罰算嫩對(duì)塘象巧發(fā)徒生大的脹費(fèi)草用泥進(jìn)蝕行別核墓算家，控進(jìn)顯而趣確找定究其單總堤成勞本窩和匪單鹿位臣成巨本釀的傳方段法趙。

記賬

成本計(jì)算原材料1080/4件總成本：1000元+80元=1080元單位成本：1080元╱4=270元經(jīng)濟(jì)業(yè)務(wù)：購入A材料4件，買價(jià)1000元，支付運(yùn)費(fèi)80元。6媽）除財(cái)著產(chǎn)美清胡查◆通賞過嘆盤婆點(diǎn)脈實(shí)足物拖等決查奔明者財(cái)厚產(chǎn)偏的卻實(shí)旋存桑數(shù)獵與君賬況存昏數(shù)競是晃否黃相賓符啄的采方陳法橋。買價(jià)1000元，運(yùn)費(fèi)80元。計(jì)4件。原材料1080/4件盤點(diǎn)實(shí)物（4件）賬實(shí)核對(duì)7胸）債編久制坊會(huì)嗎計(jì)郊報(bào)引表◆定晨期原反晨映圖企監(jiān)業(yè)糟的澤財(cái)酒務(wù)號(hào)狀被況前和熊經(jīng)叢營富成睜果今等瞎情鑰況劈燕的連方危法腥。賬簿(內(nèi)設(shè)賬戶)會(huì)計(jì)報(bào)表（財(cái)務(wù)狀況、經(jīng)營成果等）經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)憑證（3綱）燥會(huì)蠶計(jì)圣核詞算賭方幸法回應(yīng)尚用徹程軌序1挽）經(jīng)殘濟(jì)虎業(yè)趁務(wù)烘發(fā)晃生因后鋼，淚會(huì)役計(jì)爭部榨門蘋首頑先棋要獎(jiǎng)獲委取播原彼始正憑倦證授，掏經(jīng)滲審稍核咳后慮按熊照慚設(shè)幫置踢的圣會(huì)拾計(jì)甚賬茄戶書（耳科艱目瘡）坦，逐運(yùn)孝用隊(duì)復(fù)炕式礦記沿賬棉方熟法桑編勸制罪記搬賬狡憑黨證勤。2話）依碗據(jù)臨會(huì)歸計(jì)淘憑史證蠟，覺按宇照耳復(fù)眨式賞記煤賬驢規(guī)井則透登陪記遷賬償簿列（薄賬棍戶抬）磁。3爹）根幻玉據(jù)晴賬投簿蟲記幸錄草資通料峰對(duì)團(tuán)經(jīng)胃營兵過愉程壞中皆的尊有沾關(guān)感業(yè)昂務(wù)姜進(jìn)飽行標(biāo)成境本禁計(jì)低算嗽。4爺）為僚保袋證斗賬寸實(shí)柴相遠(yuǎn)符剛，屑應(yīng)伍運(yùn)溜用達(dá)財(cái)推產(chǎn)鏡清攻查爭方絡(luò)法臭對(duì)瞞賬橫簿本記蠢錄灰加綿以返核數(shù)實(shí)緣瑞。5奴）在幫保靜證畝賬痛實(shí)鴉相竹符況基塑礎(chǔ)餃上歉，財(cái)根烘據(jù)雹賬駐簿介資紐奉料刺定征期腎編抽制拔會(huì)霜計(jì)駁報(bào)貸表。（4）更會(huì)妥計(jì)她核猜算野方窮法鎮(zhèn)系材統(tǒng)1隸）靠裝差置錄系戒統(tǒng)翼：為清收縱集街、靜分摸類駝和懶儲(chǔ)重存眨會(huì)涂計(jì)狠數(shù)粗據(jù)母而望設(shè)星置扇的樓系稅統(tǒng)驅(qū)。2述）呈記軟錄夢系竟統(tǒng)高：為扮記品錄閑經(jīng)齊濟(jì)核業(yè)舟務(wù)艷而靈設(shè)鳴置遲的院系議統(tǒng)噸。3皇）糟計(jì)裁算驢系書統(tǒng)瓶：為疲確垮定罵經(jīng)公濟(jì)羞業(yè)融務(wù)駛的商價(jià)乘值賴、披數(shù)凡量城而伙設(shè)局置把的奪系方統(tǒng)刑。4敬）極檢斷查席系臭統(tǒng)處：為箱檢面驗(yàn)脊經(jīng)目濟(jì)菜業(yè)智務(wù)堵的嬌合閘理粘、栽合子法收性閃而西設(shè)解置艦的踢系餐統(tǒng)削。（湯5顫）絲式會(huì)拳計(jì)嘩核滴算漸上張經(jīng)圖常倆使損用殊的蘿四淡個(gè)累名狠詞朽術(shù)介語?會(huì)鬧計(jì)棟確溜認(rèn)厲：把莖某哨項(xiàng)假經(jīng)蘋濟(jì)投活之動(dòng)寨作喜為議一鵝個(gè)賤會(huì)珠計(jì)艘要患素爹并牲加站以映記軌錄蟲和仇報(bào)囑告勒的四過奶程蝕。盆包埋括否原英始躺確沈認(rèn)東和進(jìn)再境次藝確漲認(rèn)晉。?會(huì)穴計(jì)剩計(jì)眾量宣：在抖會(huì)衛(wèi)計(jì)展核刃算柳中孩以月什悉么厲尺她度盛為啄標(biāo)碎準(zhǔn)遵確秘認(rèn)射經(jīng)筒濟(jì)鵲業(yè)捷務(wù)姨的知變令量球。夏包兵括香計(jì)等量戚單淘位斃（旺貨創(chuàng)幣則計(jì)串量甚和翅實(shí)治物娘計(jì)憶量局等莊）謎、中計(jì)秤量點(diǎn)屬港性圍（方歷婆史昏成雀本緣瑞和鋼現(xiàn)箱行終成機(jī)本構(gòu)‘田實(shí)緒際膝成族本到和磨計(jì)胃劃粥成澆本怠等候）音。?會(huì)使計(jì)核記組錄傳：經(jīng)若濟(jì)沙業(yè)內(nèi)務(wù)贏經(jīng)素過膝確援認(rèn)諷和令計(jì)淡量創(chuàng)后拴采財(cái)用遙一猶定款的剩方趟法硬在胖賬遞戶頃中豆記托錄繡的首過矮程鳥。堅(jiān)包黑括慈序庫時(shí)錯(cuò)記蹲錄芝和證分振類上記探錄叉，眠手肺工療記惰錄低和銅電盤子煉計(jì)傲算光機(jī)個(gè)記肺錄伙等殖）培。?會(huì)期計(jì)削報(bào)聰告?。翰蛇x用筑表喪格逐和括文朱字較的魚形斜式擾將舅會(huì)勞計(jì)哥數(shù)鴨據(jù)軟報(bào)怪告找給剃會(huì)挨計(jì)俘信潤息逐使掩用亭者光的頭過爐程們。1劍.暗4全會(huì)表計(jì)遲核備算述的?；畋就で叭~提1捷.會(huì)繩計(jì)寸核程算福基增本域前客提跟的受含默義◆對(duì)菌會(huì)淘計(jì)光核賀算貨的衰范京圍絕、鞋內(nèi)判容歪、純基基本距程凝序蘆和誰方壞法狡等涌所可做晴的雹基贈(zèng)本染限洗定呈。◆也切稱扎會(huì)戴計(jì)旗假沫設(shè)核。會(huì)計(jì)核算核算范圍核算內(nèi)容核算程序核算方法2綿.免會(huì)距計(jì)脾核蔥算號(hào)基帥本患前躺提洪的翅內(nèi)諸容（1崗）蜜會(huì)嫌計(jì)芬主政體1測）會(huì)畜計(jì)布主盡體體的逝定叛義◆會(huì)符計(jì)育所扔服蝕務(wù)澤的價(jià)經(jīng)煤濟(jì)繁組母織隆?！粲浻逛浧春蜔o反畜映且企椅業(yè)寬本愁身氏的送各冊項(xiàng)犧生鴿產(chǎn)遲經(jīng)牽營蠶活真動(dòng)然。A會(huì)計(jì)主體C會(huì)計(jì)主體B會(huì)計(jì)主體D會(huì)計(jì)主體2筐）確參立喪會(huì)尺計(jì)號(hào)主角體撿前姻提桿的饒意靜義◆明筑確佩了撓核去算槐的壩空毯間膀范良圍今，掃解鳥決顯了談核蔽算特誰持的昆經(jīng)恰濟(jì)忙業(yè)糊務(wù)要的巷問竹題赴?！羰窍癯痔憷m(xù)蔥經(jīng)楊營植、圓會(huì)憑計(jì)煤分敞期刻和慕貨奧幣栗計(jì)而量減前兼提礙和掏全黨部盾會(huì)要計(jì)放核土算鄙原五則抓建旁立旁的留基令礎(chǔ)息。（救2紙）胡持籌續(xù)炎經(jīng)孕營1籍）持并續(xù)磚經(jīng)損營周的展定煙義◆以雕會(huì)聾計(jì)雕主嗎體切持帆續(xù)尼、需正沿常免的眉經(jīng)草營桃活峽動(dòng)朵為傅前快提攀。2掏）確時(shí)立吧持司續(xù)墊經(jīng)禁營尸前鏡提饞的毅意其義◆明捷確仍了悲會(huì)蒼計(jì)租核替算裝的瘡時(shí)美間店范競圍啊?！羰切帧皸l會(huì)悄計(jì)厭分夜期館”限前乘提婚條黎件墨和謊實(shí)稅際版成碌本援原治則詠和榜配惕比耀原梅則濾等述建闊立因的最基瓜礎(chǔ)迫。（秩3偶）晝會(huì)徹計(jì)健分鳥期1瘡）會(huì)竟計(jì)懲分捧期柄的閑定肢義◆以武企匆業(yè)正的刺資誓金井運(yùn)拒動(dòng)停過籃程覽可慘以左分填期蹦核爆算稀為魯前芹提癥，撓而構(gòu)不妄需產(chǎn)要信等渾到轟過昏程長終急止塊?！魰?huì)施計(jì)擦期衫間駁分外為敲年盡度爺、江半聰年活度辰、避季件度堤和漂月濁度嬌。（傅2禍）確隸立會(huì)恰計(jì)雷分置期申前友提送的祥意慘義◆可細(xì)以分柔期渴結(jié)顧算訊賬妄目、編養(yǎng)制瘡財(cái)氧務(wù)孩會(huì)原計(jì)輪報(bào)霧告樂?！羰古鯔?quán)葬責(zé)熟發(fā)妖生乘制幅原基則躬、怨配片比芹原斤則亭、焰一垃貫防性抹原槽則伏、裙及悶時(shí)土性薯原炭則味和侍謹(jǐn)秀慎支性棍原堂則量等吳會(huì)覆計(jì)廟核祥算瓜原臣則點(diǎn)的獨(dú)建晌立芹成興為恰可佳能謀。（4犯）焦貨赤幣形計(jì)密量1負(fù)）貨衛(wèi)幣花計(jì)捧量銀的港定宣義◆以使貨炸幣乎為習(xí)主其要伍計(jì)肉量片單龍位嘩（館輔量之握以葛實(shí)哪物奸量獵、右勞音動(dòng)耽量原等磨計(jì)炊量雷單測位哭）?！舨蓧河孟墡胖敝悼址€(wěn)摔定鵲的糕貨旺幣草為兔前司提閥。2照）確刃立貨遠(yuǎn)幣窮計(jì)翼量悼前余提厘的忍意衣義◆貨要幣億是梯商灶品澤的咸一販般尊等龜價(jià)至物宅，蘿能柔用蘭以超計(jì)桶量柔所筒有符會(huì)塊計(jì)昏要仔素臥，忠也勾便吩于醒綜訪合眠?！羰箤?shí)枕際旨成辣本桂原餓則脂、吐可古比景性漸原權(quán)則跪和筋謹(jǐn)純慎軍性轉(zhuǎn)原括則燙等廉會(huì)殺計(jì)聰核笨算頑原睬則碗的酸建雷立死成鉤為燈可腸能妻。1廢.抱5階會(huì)設(shè)計(jì)為核印算績的寬一猴般旦原鴉則1舉.會(huì)遣計(jì)踏核煉算箭一敬般擦原聽則限的貧含矮義◆在膽會(huì)己計(jì)雞核雨算洋前巾提煮條駁件注下籃進(jìn)灶行擇會(huì)票計(jì)問核刑算冒應(yīng)侮遵畜循離的蝦基歉本沿要銀求娘?！艉獠懒课虝?huì)旦計(jì)郊核班算論工巴作稼質(zhì)椒量租的幅標(biāo)涼準(zhǔn)程和龍要毯求淘。2肅.會(huì)造計(jì)室核叼算私一香般顛原畫則斃的警內(nèi)籍容（醒1見）趟總巧體向性鼠要重求訂：真揉實(shí)疤性僚原網(wǎng)則疑；口可犧比帝性詢原便則薪；鴉一議貫夫性箭原司則待。（諷2鼓）較對(duì)陰會(huì)虛計(jì)務(wù)信隊(duì)息儀的呢質(zhì)落量袍要辦求究：相屯關(guān)碗性茂原買則但；役及演時(shí)售性匠原拘則笛；憤明庸晰賢性塌原慢則龜。（綠3格）擦對(duì)嶄會(huì)族計(jì)庸要聾素瘋確行認(rèn)宅和原計(jì)杠量恒的獵要拖求港：權(quán)梳責(zé)搭發(fā)齡生嶺制暫原奔則窗；河配匯比饑原威則部；挨歷兔史脊成億本菊原棋則聰；滿劃蟲分綱收云益右性您支害出習(xí)與甜資仿本敗性澇支明出醬的巷原竹則警。（低4跳）著會(huì)講計(jì)誦修疑訂刮性撫慣款例吼的宴要浮求濫：實(shí)膏質(zhì)但重宿于正形帳式須原費(fèi)則源；各謹(jǐn)斧慎酷性削原變則愁；斷重登要范性賣原瘡則揮。（須1笑）過關(guān)義于豪總市體殺性研要炸求披的捕原唐則1翼）真揭實(shí)襪性榮原稅則又斜稱蹦客顏觀頂性焰原萌則喘，垂要吧求闖“促會(huì)厭計(jì)撥核督算津應(yīng)疲當(dāng)接以塔實(shí)騎際女發(fā)生捷的兩交正易只或絲式事扶項(xiàng)序?yàn)榕雷鎿?jù)需，亡如視實(shí)板反浩映勵(lì)財(cái)忘務(wù)偶狀睡況谷、凈經(jīng)竭營成嫁果賭和淺現(xiàn)企金在流我量失。王”會(huì)計(jì)核算停

虛假經(jīng)濟(jì)業(yè)務(wù)停虛假會(huì)計(jì)信息會(huì)計(jì)報(bào)告2順）可影比染性搶原裳則要查求衣“菜會(huì)槽計(jì)宜核按算石應(yīng)貝當(dāng)兵按彩照時(shí)規(guī)貌定臨的革會(huì)槳計(jì)騎處導(dǎo)理洽方鳥法黎進(jìn)縫行速，案會(huì)礙計(jì)貍指嶺標(biāo)藥應(yīng)承當(dāng)錫口頂徑士一資致施、濤相皂互押可遺比慢。術(shù)”宗是鏡對(duì)幼不襲同鋒會(huì)默計(jì)蹦主紀(jì)體餃之勻間慶在剩使揚(yáng)用魄會(huì)飼計(jì)質(zhì)核碌算獎(jiǎng)處腔理者方為法蹦、煩會(huì)丟計(jì)端指悉標(biāo)晃等泡方牌面池的拔要稼求告。3兩）一鍬貫壞性霜原悼則也摸稱徑一偵致撒性萍原撥則微，罷要玩求棚“津企友業(yè)深的鼻會(huì)占計(jì)刷核佛算太方億法咽前薪后瘦各怒期應(yīng)巷當(dāng)臭保譜持格一歌致臘，托不拌得爸隨抬意墨改污變慣。蜻如饅有僵必嚷要漂變榜更挽，激應(yīng)敞當(dāng)耳將念變更席的崖內(nèi)潤容促和驕理隆由姓、賣變護(hù)更印的聰累聞積享影邀響籌數(shù)獨(dú)，聰以竄及港累碎積橋影緞響不數(shù)察不能肥合楚理棚確掠定鏟的貌理武由醬等拿，乞在粒會(huì)窮計(jì)券報(bào)薯表系附河注貓中慘予耍以辛說姓明把。破”（2紡）毫關(guān)北于濾會(huì)鋤計(jì)馬信倡息你質(zhì)晚量疊的切原聚則1股）相蹤蝶關(guān)筑性決原鳥則也略稱唯有追用餡性似，專要鍋求內(nèi)會(huì)言計(jì)環(huán)核析算滲所烈提定供焦的鮮信費(fèi)息冬應(yīng)漂當(dāng)抓有橋助于災(zāi)信貞息康使紙用道者導(dǎo)做距出設(shè)經(jīng)凱濟(jì)唉決睛策蠻?？偧淳壢稹八蠓麡I(yè)雄提補(bǔ)供句的貿(mào)會(huì)膜計(jì)徒信吐息應(yīng)遠(yuǎn)當(dāng)惜能溉夠慘反調(diào)映躁企鏡業(yè)以的扔財(cái)渣務(wù)滴狀扎況雪、魔經(jīng)丘營島成捆果顛和感現(xiàn)夸金借流議量勻，以謀滿策足珠會(huì)畝計(jì)市信襲息塌使啟用冒者鍬的庭需冷要討。戲”投資者和債權(quán)人等其他方面國家宏觀經(jīng)濟(jì)管理部門會(huì)計(jì)信息企業(yè)內(nèi)部的經(jīng)營管理者2科）及們時(shí)渡性衛(wèi)原丸則要升求揉會(huì)發(fā)計(jì)蒙信歪息悶應(yīng)巾當(dāng)算及條時(shí)桶處貨理拘，荷及烘時(shí)持提陸供籠。菠即咸“支企繳業(yè)項(xiàng)的讀會(huì)劈燕計(jì)裝核涌算矛應(yīng)懇當(dāng)迷及叼時(shí)滴進(jìn)碗行籌，錄不碎得袋提污前星或炊延愛后餡。文”3曉）明告晰嚷性鴉原疲則要意求陸“層企專業(yè)乏的眉會(huì)搭計(jì)仇核瘋算錢和饒編加制東的蜓財(cái)菜務(wù)侄會(huì)糧計(jì)判報(bào)鐮告蟲應(yīng)陣當(dāng)愁清待晰炊明陷了陸，貫便枝于意理里解值和完運(yùn)扎用材。扁”（因3抱）關(guān)稱于派會(huì)儉計(jì)余要犬素幕確靠認(rèn)并與聰計(jì)柿量炒的獵原挎則1盤）權(quán)朱責(zé)萍發(fā)唱生袋制距原守則要很求瓶“往企剩業(yè)裹的謹(jǐn)會(huì)刷計(jì)能核仍算續(xù)應(yīng)遷當(dāng)臺(tái)以頑權(quán)敗責(zé)殺發(fā)邀生夠制竿為求基歡礎(chǔ)肚。麻凡鉗是少當(dāng)掠期游已有經(jīng)丹實(shí)另現(xiàn)權(quán)的展收金入由和蘇已烤經(jīng)勿發(fā)莖生障或揉應(yīng)悶當(dāng)砌負(fù)托擔(dān)剝的墊費(fèi)慌用寺，漢不庸論胞款濕項(xiàng)們是蘋否形收屑付隔，喜都長應(yīng)妻當(dāng)芒作匆為攪當(dāng)側(cè)期原的摘收仔入擱和中費(fèi)述用笨；寺凡羞是御不償屬蕉于率當(dāng)回期末的自收導(dǎo)入盞和麻費(fèi)底用憲，吼即長使礦款色項(xiàng)泥已斧在跪當(dāng)凡期蹈收棋付捧，脈也們不炮應(yīng)敢當(dāng)果作正為四當(dāng)堪期開的昏收講入鄰和造費(fèi)私用豪。爽”3月4月

5月6月

分?jǐn)傎M(fèi)用400元分?jǐn)傎M(fèi)用400元分?jǐn)傎M(fèi)用400元費(fèi)用收入銷售產(chǎn)品，貨款3000元暫未收到。用銀行存款支付4、5、6月的財(cái)產(chǎn)保險(xiǎn)費(fèi)1200元。雖未收到貨幣資金，但已獲得收款權(quán)利，仍計(jì)算為3月份的收入。雖然支付了貨幣資金，但本月并不受益（不應(yīng)承擔(dān)相應(yīng)的責(zé)任），而應(yīng)由4、5、6月份分?jǐn)偂?源）配首比烘原倚則是罷指忌企踩業(yè)暫一巡壽定查會(huì)們計(jì)控期擔(dān)間擱的遷收址入夠與扶費(fèi)呼用概之秘間郊的常配混合方比規(guī)較甲。吉要若求足“蟻企虜業(yè)筆進(jìn)厭行否會(huì)遮計(jì)毒核墾算薯時(shí)海，鏟收司入堂與眉其莫成遼本碌、片費(fèi)偵用玻應(yīng)催當(dāng)展相輪互敢配撲比各，臺(tái)同乳一但會(huì)完計(jì)塊期惰間厚內(nèi)鎮(zhèn)的磨各旋項(xiàng)石收忙入津和坊與欺其問相殲關(guān)懸的先成劍本菠、丟費(fèi)全用賽，按應(yīng)仆當(dāng)淘在觸該昂會(huì)銷計(jì)與期勤間撲內(nèi)打確傍認(rèn)憶。宏”3胞）歷喉史丑成畏本熊原給則也礦稱尊實(shí)顆際袋成戲本能原槍則暗，劃要悔求升“考企努業(yè)往的日各等項(xiàng)普財(cái)術(shù)產(chǎn)慢在易取蹤蝶得刷時(shí)抄應(yīng)牛當(dāng)息按框照咬實(shí)找際伯成制本留計(jì)郵價(jià)遮。杯其浩后匆，置各畫項(xiàng)飲財(cái)肝產(chǎn)劫如矮果殃發(fā)徐生懸減甘值補(bǔ)，昂應(yīng)港當(dāng)在按驢照至?xí)|計(jì)竊制紅度酷規(guī)傾定簽計(jì)句提倒相迅應(yīng)共的借減煮值太準(zhǔn)輩備池。薪除鴿法歉律豪、香行晴政弱法存規(guī)軋和踢統(tǒng)辱一英的賀會(huì)懷計(jì)芒制彼度過另訂有科規(guī)列定飾者有外麻，蝦企攀業(yè)曠一浸律占不主得鄰自萍行緊調(diào)摘整錯(cuò)其勢賬逢面韻價(jià)防值儲(chǔ)。歐”4庫）劃匯分壇收優(yōu)益帆性曬支歡出常與緣瑞資伏本辱性鑄支踐出足的蓄原環(huán)則要撲求鑰“條企然業(yè)賀的拌會(huì)突計(jì)印核司算怎應(yīng)造當(dāng)賴合寺理艘劃僅分宋收斃益劈燕性湯支騰出順與妖資裁本賤性譯支錯(cuò)出塵的插界按限符。削凡再支口出讀的員效賢益價(jià)僅暑及鳴于紋本川年怨度量（痰或火一毒個(gè)歡營監(jiān)業(yè)仁周隸期庫）釣的峽，輪應(yīng)聾當(dāng)頸作甜為收慕益灣性買支缸出；萬凡蓄支汪出饅的請(qǐng)效念益麻及稿于虜幾毛個(gè)陣會(huì)吼計(jì)醫(yī)年喉度飛（柴或萌幾鋼個(gè)如營吳業(yè)繭周蝴期康）佩的伶，煙應(yīng)君當(dāng)染作蜜為資姜本劉性斧支流出。夜”

2002年2003年

2004年購入4000元材料用于產(chǎn)品生產(chǎn)。收益性支出資本