ch會(huì)計(jì)科目會(huì)計(jì)賬戶

第二章

會(huì)計(jì)科目及會(huì)計(jì)賬戶一、會(huì)計(jì)科目的含義會(huì)計(jì)科目是對(duì)會(huì)計(jì)要素進(jìn)行分類所形成的具體項(xiàng)目，他是設(shè)置會(huì)計(jì)賬戶的依據(jù)。

《企業(yè)會(huì)計(jì)制度》設(shè)置會(huì)計(jì)科目85個(gè)，《企業(yè)會(huì)計(jì)準(zhǔn)則—應(yīng)用指南》設(shè)置會(huì)計(jì)科目156個(gè)。第一節(jié)會(huì)計(jì)科目系統(tǒng)、分類反映會(huì)計(jì)要素內(nèi)容的需要滿足信息使用者了解會(huì)計(jì)信息的需要設(shè)置會(huì)計(jì)賬戶，核算經(jīng)濟(jì)業(yè)務(wù)的需要二、設(shè)置會(huì)計(jì)科目的意義（1）惕必爺須合結(jié)吩合變會(huì)奸計(jì)妻對(duì)棕象米的殖特鹿點(diǎn)蓄，戰(zhàn)全串面怒反泉映畫會(huì)梅計(jì)哨對(duì)乎象鍬的童內(nèi)敘容（2）半既超要甚滿甩足棍對(duì)嘆外杏報(bào)前告的的棋要火求柳，員又雁要映符帳合銅內(nèi)求部突經(jīng)右營(yíng)糕管拌理迅的懲需康要（3）王做察到源統(tǒng)逗一裂性鞏與己靈辱活多性匙相譯結(jié)落合（4）既設(shè)旗置堆會(huì)恰計(jì)撐科脫目耀的屈名課稱權(quán)要向含勉義尸明黨確初、臟字副義旦相挨符向、捷通倘俗娘易息懂牛，呈并刺要冊(cè)保域持幼相談對(duì)集的交穩(wěn)呀定獲性三壤、森設(shè)面置奧會(huì)沿計(jì)暫科燃目懸的慨原薄則（5）因會(huì)遇計(jì)盯科樂(lè)目蔑應(yīng)油按陣國(guó)滔家恭規(guī)刪定閱的活會(huì)看計(jì)刮制層度慶統(tǒng)餓一橡編聯(lián)號(hào)壇，方以俗便唱編嶺制出會(huì)奶計(jì)涼憑燃證侄、獸登榆記蠶賬舌簿紐奉、很查趕閱踢賬興目證，跑實(shí)直行爪會(huì)懸計(jì)哈電筐算綠化■從永左桶至平右剛的唱的爸第壘一殿位塌數(shù)幕字其表疾示籌會(huì)外計(jì)悄科薦目萌的誓主雹要宰大辜類■第榆二售位楊數(shù)立字繭表豪示謹(jǐn)會(huì)津計(jì)挎科遇目澤的膜主野要饒大難類辨下濃屬遺的擋各夢(mèng)個(gè)過(guò)小反類■第中三御位拋數(shù)慢字印表腔示祖各芽小膛類春下修的糖各州個(gè)銀會(huì)絞計(jì)幫科勁目1桐6爛0賴1資抹產(chǎn)拉類固價(jià)定臺(tái)資底產(chǎn)駝?lì)惞坛缍ㄤJ資溉產(chǎn)6刺5槳0序2損點(diǎn)益夸類費(fèi)呆用幣類管喂理積費(fèi)發(fā)用四撐、削會(huì)輕計(jì)載科盆目雨的晨分妨類分財(cái)類按賣經(jīng)錦濟(jì)捉內(nèi)煉容張分限類按居提止供說(shuō)指菌標(biāo)輝的怎詳鍵細(xì)蠶程種度局分梅類資絕產(chǎn)景類負(fù)青債音類成蛛本告類所踐有濁者欣權(quán)螺益更類損果益殺類四謀、燙會(huì)是計(jì)盒科霧目仰的訪分潔類四此、城會(huì)恨計(jì)雁科或目是的財(cái)分柱類分泊類按端經(jīng)幫濟(jì)鞋內(nèi)晉容齒分際類按贏提游供用指唯標(biāo)錫的恐詳蔽細(xì)栗程強(qiáng)度蒸分減類資酸產(chǎn)暮類負(fù)淡債嘴類成潑本尿類所廁有傻者窮權(quán)趴益賢類損溫益鍵類總鹿分撞類物科好目二角級(jí)臭科慌目飼（仆子拖目晌）明嫂細(xì)妥科熔目（租細(xì)薯目脂）總分類科目（一級(jí)科目）明細(xì)分類科目二級(jí)科目（子目）明細(xì)分類科目（細(xì)目）

原材料原料及主要材料甲材料乙材料輔助材料潤(rùn)滑油油漆燃料焦碳汽油第測(cè)二匹節(jié)球會(huì)雅計(jì)害賬謊戶一丹、蓋會(huì)烤計(jì)丹賬紋戶盜的珠含鋒義■賬灘戶持是脆指腳按米照避規(guī)桿定洞的志會(huì)災(zāi)計(jì)對(duì)科懶目巡壽在寨賬彎簿共中阿對(duì)單各哀項(xiàng)萄經(jīng)停濟(jì)備業(yè)訪務(wù)釣進(jìn)豬行稠的把分危類如、險(xiǎn)系踐統(tǒng)賤、尺連筒續(xù)靜記翻錄存的栽一插種日手譯段■設(shè)炒置遍依共據(jù)變：膠根起據(jù)扁會(huì)擋計(jì)麻科偏目謹(jǐn)設(shè)由置■基橋本水特帶征增：突具昌有寧一塔定率格佩式■主柔要婆作輸用膽：非用鴨來(lái)志記顛錄判經(jīng)習(xí)濟(jì)久業(yè)叫務(wù)擴(kuò)的她工睡具督之鴨一會(huì)史計(jì)網(wǎng)科阻目詢與可賬元戶程的市聯(lián)退系毛與額區(qū)終別相誓同唯點(diǎn)裕：纖都題要贊對(duì)漠經(jīng)背濟(jì)艙業(yè)梳務(wù)活進(jìn)標(biāo)行剪分豬類伏，協(xié)都票反絹映釀一嶼定仙的紙經(jīng)苦濟(jì)守業(yè)肝務(wù)元內(nèi)碼容松。拐會(huì)姑計(jì)探科隆目疊是幸設(shè)衰置撥會(huì)樸計(jì)蘇賬州戶銀的磁基肝礎(chǔ)堵和邪依匠據(jù)帳，爽會(huì)凡計(jì)悄科攜目補(bǔ)是瞇賬奇戶謊的接名喚稱受。不區(qū)同咐點(diǎn)飽：董會(huì)末計(jì)簽科濁目壯是呆對(duì)樸經(jīng)督濟(jì)襲業(yè)嶼務(wù)示分梢類紐奉核仇算話的登項(xiàng)犧目純或喜標(biāo)應(yīng)志航（搜即辦名宿稱雷）爬，效而葬會(huì)省計(jì)幫賬定戶汁卻士是青具待體魂記賽錄抵經(jīng)遞濟(jì)潛業(yè)夕務(wù)燙內(nèi)殺容猾，再可殿以峰提鹽供鋸具毛體北的隱數(shù)兵據(jù)電資堪料乞，萬(wàn)具而有容登噴記啊增叔減單變返化減的稻不械同籍結(jié)恢構(gòu)素的嫌一憂種燙核喂算鄰形潛式圓。賬習(xí)戶形的叫基票本逢結(jié)六構(gòu)鞋是搞由促會(huì)蛾計(jì)扇要英素差的船數(shù)襪量盛變撐化競(jìng)情景況誼決融定賄的閘。姐一啦般地格爐式紡如及下分：二綢、內(nèi)會(huì)除計(jì)婦賬既戶宵的魔基島本石結(jié)鑄構(gòu)賬暈戶侍名權(quán)稱罪（陜會(huì)桿計(jì)寇科劫目凝）年憑證編號(hào)摘要借方貸方借或貸余額月日

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