企業(yè)財(cái)務(wù)會(huì)計(jì)的基本理論

企業(yè)財(cái)務(wù)會(huì)計(jì)

教案主講：劉春華目錄第一章總論第二章資產(chǎn)（上）----流動(dòng)資產(chǎn)第三章資產(chǎn)（下）----非流動(dòng)資產(chǎn)第四章負(fù)債第五章所有者權(quán)益第六章收入、費(fèi)用和利潤(rùn)第七章會(huì)計(jì)調(diào)整第八章財(cái)務(wù)會(huì)計(jì)報(bào)告第一章總論第一節(jié)企業(yè)財(cái)務(wù)會(huì)計(jì)概述第二節(jié)企業(yè)財(cái)務(wù)會(huì)計(jì)的基本理論第三節(jié)企業(yè)財(cái)務(wù)會(huì)計(jì)規(guī)范第引一慕節(jié)棉企搶業(yè)丸財(cái)儀務(wù)講會(huì)粒計(jì)賺概黑述一瞎、均企客業(yè)宜財(cái)質(zhì)務(wù)芝會(huì)海計(jì)劈燕的概宅念、特招點(diǎn)與分?jǐn)愁?lèi)二游、捉企竭業(yè)侍財(cái)禿務(wù)庭會(huì)刻計(jì)絞核旅算餅的內(nèi)溝容與目沈標(biāo)（褲一勺）虛企日業(yè)年財(cái)急務(wù)技會(huì)題計(jì)永的改概蘋(píng)念會(huì)赴計(jì)栗一樂(lè)開(kāi)狠始在只減是銳生額產(chǎn)蠅職恒能泥的亦附具帶踏部罰分乏，灘逐憂(yōu)漸佳成除為云一險(xiǎn)種的專(zhuān)語(yǔ)門(mén)堵的貼經(jīng)壺濟(jì)丙管跪理冤活紅動(dòng)伸。它笨是化以旋貨賀幣霧作售為業(yè)主否要夏計(jì)衣量械單表位泳，原運(yùn)燒用猜專(zhuān)炭門(mén)饅的把會(huì)巾計(jì)士理賀論柄、析方丘法歐與乎技搏術(shù)予，帶對(duì)貢企聾業(yè)囑生主產(chǎn)綿經(jīng)宅營(yíng)歡活血?jiǎng)影氐乃哼^(guò)勸程涉與射生版產(chǎn)夾經(jīng)直營(yíng)液活吸動(dòng)指的前成魂果抗，打進(jìn)麥行世連傷續(xù)校、爐系覽統(tǒng)類(lèi)、脂全志面亦、塵綜僻合顫地暢記紛錄痛、研計(jì)總算者、趴核床算撕和非監(jiān)膏督兄，如并禍據(jù)緊以騾進(jìn)波行派科緊學(xué)瓣的高分寄析瓦與啊預(yù)喚測(cè)喊，夢(mèng)向鮮投擔(dān)資慌者趴和哈債沿權(quán)劣人默等掛各抽方壁面魔提濁供淋準(zhǔn)惠確傭信償息芬，追促弄進(jìn)鏟企籮業(yè)推不稍斷旁改客善潮經(jīng)鳴營(yíng)恩管療理芽、蒜提豬高航經(jīng)語(yǔ)濟(jì)靠效議益睬的茫一通種引專(zhuān)蔥門(mén)仰的爹經(jīng)始濟(jì)洋管功理帳活嫂動(dòng)科。（春二障）砌企搶業(yè)燭財(cái)母務(wù)泛會(huì)勿計(jì)梳的杠特貝點(diǎn)1主、服為務(wù)阿對(duì)氧象漲的營(yíng)案利揭性相傭?qū)εd于踏預(yù)斧算衰會(huì)食計(jì)梨而暖言2尋、工層作晴目寺標(biāo)鍬的對(duì)鐮外穿性相剃對(duì)甘于蒜管風(fēng)理重會(huì)醒計(jì)溝的派工挽作撥目唯標(biāo)葉而敬言3皆、核死算檔規(guī)革則趣的統(tǒng)盈一能性統(tǒng)艦一曠執(zhí)層行證國(guó)辜家轎財(cái)馳政田部券《京企國(guó)業(yè)防會(huì)笛計(jì)幫制優(yōu)度狼》（拔三房誠(chéng)）鼻企萄業(yè)愈財(cái)乓務(wù)悶會(huì)蹈計(jì)駛的捧分澡類(lèi)1煩、暈會(huì)缺計(jì)分良類(lèi)糟：2禍、皮企洽業(yè)演財(cái)鑼務(wù)惠會(huì)參計(jì)分骨類(lèi)種：1冒、主會(huì)膛計(jì)貓分座類(lèi)腰：按辨服李務(wù)盆對(duì)戰(zhàn)象按卵服圖務(wù)娛目糞標(biāo)預(yù)裝算步會(huì)劑計(jì)企松業(yè)羨會(huì)只計(jì)財(cái)奮務(wù)誕會(huì)介計(jì)管零理軍會(huì)振計(jì)企囑業(yè)便財(cái)央務(wù)離會(huì)渴計(jì)2諷、瘡企耳業(yè)騙財(cái)導(dǎo)務(wù)袋會(huì)勿計(jì)獨(dú)分稻類(lèi)核瓶算內(nèi)瓣容投屆資主貌體生交產(chǎn)憶企炎業(yè)坑會(huì)訪(fǎng)計(jì)流退通統(tǒng)企撞業(yè)便會(huì)城計(jì)國(guó)愚有堵企肅業(yè)汗財(cái)杏務(wù)賄會(huì)胖計(jì)股慰份聚制多企蔥業(yè)虧財(cái)混務(wù)叢會(huì)傍計(jì)外化資喇企馬業(yè)簽財(cái)永務(wù)烏會(huì)湯計(jì)隨至著惑形丙勢(shì)弦的枯發(fā)荷展傷各解類(lèi)錦企撐業(yè)哥財(cái)紗務(wù)掩會(huì)寺計(jì)蠅間膜的刑界偉限醬不腹再梅明群顯（普一繳）祝企巾業(yè)煉財(cái)淋務(wù)楊會(huì)蕉計(jì)阻核鋤算嗽的飽內(nèi)司容企免業(yè)牽財(cái)鼓務(wù)驅(qū)會(huì)膊計(jì)孔核蛙算痰的纏內(nèi)欺容稼實(shí)被際盞上唐是摔企慨業(yè)卷財(cái)析務(wù)菜會(huì)阻計(jì)活核更算秩的州具督體呈化包懇括資嗎金籌櫻集的奪核恭算資助金運(yùn)并用的護(hù)核篇算資需金耗然費(fèi)與分盒配的幣核辦算（須二公）乒企假業(yè)央財(cái)稼務(wù)鼓會(huì)期計(jì)鄭核耍算括的批目套標(biāo)1、為外薦部有頑關(guān)趴方犬面油提胳供漂財(cái)五務(wù)會(huì)畫(huà)計(jì)趕信亂息2執(zhí)、止為內(nèi)沒(méi)部經(jīng)扔營(yíng)哭管洗理蔽提糧供名財(cái)撈務(wù)會(huì)劈燕計(jì)革信巴息3里、周對(duì)用業(yè)喘務(wù)經(jīng)妖營(yíng)鄉(xiāng)豐活至動(dòng)實(shí)瞎施勺財(cái)軍務(wù)會(huì)敞計(jì)回監(jiān)凈督第挽二記節(jié)梳企隙業(yè)漲財(cái)吸務(wù)夕會(huì)帝計(jì)濫的堡基斧本偵理屢論一丑、貢企起業(yè)經(jīng)財(cái)史務(wù)鞏會(huì)申計(jì)更的基碑本主方俱法二畝、機(jī)企療業(yè)軌財(cái)例務(wù)服會(huì)釣計(jì)詠核鐮算階的避一筐般貢原炊則一倚、系企章業(yè)曉財(cái)蜜務(wù)鼠會(huì)古計(jì)俊的著基拿本糠方微法（勸一質(zhì)）披企買(mǎi)業(yè)鴿財(cái)桌務(wù)機(jī)會(huì)列計(jì)棚核雨算駐的腔基本前球提（慣二揮）調(diào)企士業(yè)艦財(cái)懼務(wù)秒會(huì)捆計(jì)臟核懷算地的槳基本方茫法（筍一進(jìn)）黃企仿業(yè)支財(cái)耀務(wù)場(chǎng)會(huì)拆計(jì)煩核暗算邪的紀(jì)基顛本鍛前止提1脹、會(huì)給計(jì)孟主現(xiàn)體是豆指賞企諷業(yè)勿財(cái)蟲(chóng)務(wù)煌會(huì)嫌計(jì)越工歸作謠為猜之輪服頭務(wù)動(dòng)的焰特背定粉組衣織剃和津單疤位描，銜界槐定痕核極算墨的燈空形間隔范筋圍膚。2鋼、持亭續(xù)經(jīng)遞營(yíng)是刊指鄙特脫定竭會(huì)全計(jì)鈔主夸體師的釀經(jīng)稱(chēng)營(yíng)明活郵動(dòng)饑將蟻會(huì)烤無(wú)利限毛期冠的社延浪續(xù)騰下會(huì)去涼。（猛一瓶）和企覆業(yè)意財(cái)李務(wù)箏會(huì)士計(jì)眨核瘋算勺的值基橡本單前外提3秘、會(huì)遙計(jì)友分獎(jiǎng)期將否會(huì)凝計(jì)桐主勸體婦的孕生之產(chǎn)蕩經(jīng)憶營(yíng)股活困動(dòng)釀劃咬分乏為句若挺干梁連去續(xù)跨的牢前偶后債相惜接澤、穴間錄距跑相禽等交的牧?xí)?jì)濾期疑間符。4波、貨懸?guī)怕∮?jì)弟量是篩指牌會(huì)蛇計(jì)朱核掘算際過(guò)握程決采綱用份貨聰幣陵作劈燕為蹦計(jì)賴(lài)量醬單庭位屬，貝并鴉以昂人定民虧幣龍作架為塞記語(yǔ)帳份本響位憑幣抹。方戚法體失系核鏈算俘方份法分窄析察方叨法檢橡查即方孫法設(shè)諷置槽帳臺(tái)戶(hù)復(fù)硬式監(jiān)記次帳填錄制誘和獻(xiàn)審盒核植憑泥證登斃記少帳且薄成鉛本衡計(jì)詠算財(cái)破產(chǎn)駐清縱查編踏制悄會(huì)崗計(jì)