會(huì)計(jì)學(xué)原理第一章總論XXXX年月修正

會(huì)計(jì)學(xué)原理7/15/20231第一章總論第一節(jié)會(huì)計(jì)的涵義第二節(jié)會(huì)計(jì)核算的基本前提和會(huì)計(jì)基礎(chǔ)第三節(jié)會(huì)計(jì)信息質(zhì)量要求第四節(jié)會(huì)計(jì)對(duì)象第五節(jié)會(huì)計(jì)的任務(wù)和會(huì)計(jì)方法

教學(xué)目的要求：掌握會(huì)計(jì)的基本理論，熟悉會(huì)計(jì)核算的內(nèi)容方法體系，了解會(huì)計(jì)的概念特征教學(xué)重點(diǎn)：

會(huì)計(jì)的對(duì)象教學(xué)難點(diǎn)：會(huì)計(jì)核算的基本前提和會(huì)計(jì)信息質(zhì)量要求

7/15/20232第一節(jié)會(huì)計(jì)的涵義一、會(huì)計(jì)的產(chǎn)生和發(fā)展（一）會(huì)計(jì)是適應(yīng)生產(chǎn)活動(dòng)發(fā)展的需要而產(chǎn)生的。

生產(chǎn)需要管理，管理需要核算，核算離不開會(huì)計(jì)，生產(chǎn)越發(fā)展，會(huì)計(jì)越重要。1、會(huì)計(jì)與生產(chǎn)活動(dòng)的關(guān)系勞動(dòng)耗費(fèi)生產(chǎn)活動(dòng)勞動(dòng)成果人類生存與發(fā)展的基礎(chǔ)會(huì)計(jì)活動(dòng)對(duì)勞動(dòng)耗費(fèi)和成果的計(jì)量、計(jì)算和記錄7/15/202332俊.琴會(huì)馳計(jì)植活喝動(dòng)糟與更生扭產(chǎn)目活舉動(dòng)圈的敏統(tǒng)鴿一落與士分可離結(jié)突論晨：對(duì)泡生伴產(chǎn)賴活谷動(dòng)挖的梳管凳理擇是薪會(huì)赴計(jì)徹產(chǎn)弄生挑的惱根躲本腔動(dòng)剃因還。生產(chǎn)活動(dòng)會(huì)計(jì)活動(dòng)生產(chǎn)職能的附帶部分--馬克思生產(chǎn)活動(dòng)會(huì)計(jì)活動(dòng)簡(jiǎn)單生產(chǎn)活動(dòng)復(fù)雜生產(chǎn)活動(dòng)

會(huì)計(jì)逐漸從生產(chǎn)職能中分離，成為獨(dú)立職能7脫/叫1傲3質(zhì)/絮2包0全2攏34（零二堆）六會(huì)閑計(jì)寧是窩生內(nèi)產(chǎn)罵活腐動(dòng)校發(fā)啦展戴到合一退定新階刮段娛的拒產(chǎn)區(qū)物勞動(dòng)成果生產(chǎn)活動(dòng)會(huì)計(jì)活動(dòng)簡(jiǎn)單生產(chǎn)活動(dòng)復(fù)雜生產(chǎn)活動(dòng)勞動(dòng)耗費(fèi)剩余2遷0止1音0叼~別2粘0解1老1墓學(xué)穗年5會(huì)壟計(jì)炸學(xué)看原稀理喬第筑一艇章安總羨論（裂三無）辰會(huì)庭計(jì)敵的性發(fā)處展罷經(jīng)稠歷悉了灣一滔個(gè)還漫鉛長(zhǎng)講的視歷他史會(huì)過驗(yàn)程會(huì)計(jì)萌芽階段古代會(huì)計(jì)階段近代會(huì)計(jì)階段現(xiàn)代會(huì)計(jì)階段奴隸社會(huì)以前的會(huì)計(jì)，標(biāo)志：沒有專門的會(huì)計(jì)職業(yè)

奴隸社會(huì)--15世紀(jì)的會(huì)計(jì)，標(biāo)志：會(huì)計(jì)職業(yè)的出現(xiàn)、會(huì)計(jì)名詞的產(chǎn)生

15世紀(jì)以后--20世紀(jì)50年代的會(huì)計(jì)，標(biāo)志：復(fù)式記賬法的誕生、注重財(cái)務(wù)收支核算。

20世紀(jì)50年代以后的會(huì)計(jì)，標(biāo)志：管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)分離、電子計(jì)算機(jī)在會(huì)計(jì)上的應(yīng)用等。2鉗0釋1泳0唐~少2膨0行1牛1垂學(xué)恰年6會(huì)廳計(jì)乓學(xué)赤原灘理倡第枕一慰章供總盛論二袖、吳會(huì)澤計(jì)準(zhǔn)的探主羞要戀特甩點(diǎn)1藏．務(wù)以錦貨評(píng)幣冷作闊為赴主溜要熱計(jì)屋量宰單運(yùn)位輛。2膚．粗對(duì)休經(jīng)輛濟(jì)誘活懼動(dòng)遺進(jìn)編行葬連趙續(xù)始、材系咸統(tǒng)彼、嘉全需面束、滴綜早合詢的柜計(jì)首算妥和服記專錄王。3提．理有逆一紗套告專稀門尚的漫方挎法側(cè)。三銅、偶會(huì)私計(jì)盾的均性綁質(zhì)從兔會(huì)蜜計(jì)庭產(chǎn)步生凳和美發(fā)稅展錦過傘程倉可狐以朽看算出宣，叢會(huì)外計(jì)掛所殼涉篩及豎的繼內(nèi)茫容晃，慚既記與集生脹產(chǎn)筐力攪相悶聯(lián)貸系膜，食又該與抱生散產(chǎn)族關(guān)近系島相貝聯(lián)拾系恰，臘從猜而急構(gòu)迷成田了登會(huì)續(xù)計(jì)漢的核“上二襖重限性灶”熄，廁即趨會(huì)厭計(jì)芝的自魚然仆屬喝性稠（檔技唯術(shù)勒性菜）和社蹦會(huì)梁屬扣性籃（制社羽會(huì)遺性班）。2舍0彈1榨0鞋~標(biāo)2父0破1仗1袋學(xué)寨年7會(huì)榨計(jì)拒學(xué)沉原象理梨第理一違章成總繞論四壤、端會(huì)勵(lì)計(jì)饑的歸基培本黑職光能（工一絮）客基絮本鳳含鵝義饒及工其望內(nèi)嘉容基趴本何含攤義蹄:會(huì)犬計(jì)暗在良經(jīng)塵濟(jì)抱管嘩理傾中筒所免具自有奮的乖功盡能謝?；绫狙▋?nèi)逝容厚:現(xiàn)板代蔽會(huì)狗計(jì)州的令基首本豈職弊能炕可荒歸抱納癥為圣兩發(fā)種取：反還映低（泳核購算博）盈職楚能與監(jiān)嗽督肝（資控妖制粘）田職樓能。會(huì)細(xì)計(jì)票基膨本杠職余能底的炕外刊延喉:除譜以存上輝職妙能洋外丘，期會(huì)有計(jì)倘還議具豆有控初制經(jīng)水濟(jì)冬過哄程瓜、分臨析經(jīng)追濟(jì)辣效津果航、預(yù)段測(cè)經(jīng)跪濟(jì)借前江景觀、鐘參蝦與峰經(jīng)氏濟(jì)決襖策等鄭職赤能枕。2扇0閉1姜0滴~浸2芽0施1居1費(fèi)學(xué)巷年8會(huì)比計(jì)皮學(xué)節(jié)原屈理拒第羽一終章來總陜論（究二鮮）暗會(huì)懷計(jì)倘的寇反麥映融職瞧能1純.麥基甚本信含壞義指交會(huì)侵計(jì)離按尺照殺公羊認(rèn)畝會(huì)挑計(jì)哄準(zhǔn)宵則姜和彼制拼度花的笨要栽求央，危運(yùn)告用瓣一病定紐奉的喜程康序多和亂方替法夠，朵全竄面爐、啊系啄統(tǒng)惜、鼠及梨時(shí)課、豈準(zhǔn)忘確坦的遮表腹現(xiàn)紅會(huì)賣計(jì)戰(zhàn)主斬體牛的險(xiǎn)經(jīng)期濟(jì)越業(yè)闊務(wù)剖，李為報(bào)經(jīng)景營(yíng)酬管猛理譽(yù)提錘供摧會(huì)衫計(jì)誦信迎息膠。2售.網(wǎng)顯路著蠢特次征（醋1速）會(huì)極計(jì)伴是鋼以賺貨墳幣瞎作蔑為塞主傅要紀(jì)計(jì)房誠(chéng)量柜單待位鉤。胃實(shí)概物強(qiáng)量勻、松勞亡動(dòng)棟量強(qiáng)等述為錦輔所助桃計(jì)隨量船單窄位判。（瓣2首）會(huì)喘計(jì)剛主糟要褲是胞反艘映奪過悄去纖已仁經(jīng)染發(fā)別生蠢的仔經(jīng)皮濟(jì)備活簡(jiǎn)動(dòng)杏。（覺3糟）具散有景連拼續(xù)配性由、棉系失統(tǒng)課性枯和樸全目面張性肚。3繭.若基可本叮內(nèi)暑容4狂.畜重隱要雨作草用形頌成薪會(huì)她計(jì)坐信煙息桿系同統(tǒng)相，乏為蔬會(huì)含計(jì)產(chǎn)信會(huì)息態(tài)的梨使敏用貧者主進(jìn)糕行四經(jīng)哲濟(jì)講決青策混提記供百服普務(wù)桂。記賬經(jīng)濟(jì)業(yè)務(wù)算賬報(bào)賬2統(tǒng)0集1娛0資~稠2眨0滴1豎1鑰學(xué)益年9會(huì)旨計(jì)拆學(xué)壘原棚理昨第夠一稈章劃總段論（鑼三少）榜會(huì)屯計(jì)棕的刻監(jiān)伏督仁職掠能1價(jià).緣瑞基欣本距含躲義指框會(huì)率計(jì)喪按己照身一巨定校的聽目隙的鎖和日要晴求木，氏以寶及奮有葬關(guān)援的允法隨規(guī)衣和泥計(jì)蘿劃鄰等步，啄對(duì)捎會(huì)藍(lán)計(jì)扯主刪體卷經(jīng)毛濟(jì)唇活渣動(dòng)氏進(jìn)努行江控鏈制粥，翠使撿之喚達(dá)炸到濫預(yù)搖定口的震目筋標(biāo)孩。2括.喘顯顛著邀特耽征1跳）共會(huì)魂計(jì)父監(jiān)賽督戀具胳有柜強(qiáng)億制鼻性識(shí)和眉嚴(yán)駝肅贏性漆。2蘿）唇會(huì)隆計(jì)互監(jiān)奮督撞具忘有精連凱續(xù)篇性記和遼完稅整斑性險(xiǎn)。3狀.著基拉本亦內(nèi)傅容事彼前剛監(jiān)竟督雜、恐事媽中閃監(jiān)爬督嶄、軌事秀后斑監(jiān)功督4勉.扎重醬要船作鳥用與喊會(huì)殲計(jì)繁信吼息鋤系忌統(tǒng)痛有酷機(jī)貌結(jié)俗合麻，狂構(gòu)具成膀了偶會(huì)淘計(jì)斷的負(fù)控霞制詳系商統(tǒng)臣，釋確束保味經(jīng)然濟(jì)典活還動(dòng)毛的悄合堪理信合蘋法屈。2撿0燥1嫁0請(qǐng)~栽2睬0寸1牌1愛學(xué)疤年1割0會(huì)置計(jì)胡學(xué)禮原犁理菊第側(cè)一準(zhǔn)章攪總威論（都四頭）擔(dān)會(huì)剩計(jì)闖兩鍛大土基催本硬職漢能鎮(zhèn)的搞關(guān)概系1誼、接反胞映洞職秤能依是絞監(jiān)枯督絮職欄能紀(jì)的農(nóng)基燃礎(chǔ)怨。2柄、完監(jiān)雜督典職跪能堆是掛反君映慚職買能微的換保錘證虎。會(huì)計(jì)反映監(jiān)督資金運(yùn)動(dòng)2憂0前1聲0味~籍2裁0寸1偉1飲學(xué)擱年1也1會(huì)冊(cè)計(jì)憤學(xué)化原腎理照第愁一悼章宗總隸論五蔽、扎會(huì)致計(jì)江學(xué)絲式科價(jià)體家系支及啞其墾會(huì)磨計(jì)粒的指定坐義1屈.按孝會(huì)槐計(jì)惡管籠理儉工率作賺環(huán)妹節(jié)記劃峽分期，痛它協(xié)包毅括會(huì)粒計(jì)澤核私算、會(huì)粗計(jì)偏分敞析和會(huì)賣計(jì)攤檢周查三踐個(gè)甘部勸分降。2豎.按回會(huì)愚計(jì)忌研誤究糊內(nèi)顫容牲劃孕分文，削主株要槳包浸括基葉礎(chǔ)調(diào)會(huì)緊計(jì)畝學(xué)（擠會(huì)釀?dòng)?jì)脈學(xué)移原棵理烘）死、財(cái)侮務(wù)謎會(huì)劍計(jì)膛學(xué)、成潛本唉會(huì)顛計(jì)欠學(xué)、管土理理會(huì)債計(jì)探學(xué)和審警計(jì)及學(xué)等絨分辛支急學(xué)早科念。3然.按撓其銹應(yīng)指用佩于紫社渣會(huì)稈再同生京產(chǎn)忘的接各墾個(gè)趕領(lǐng)氧域半和絨經(jīng)都濟(jì)序性食質(zhì)恩劃瘡分境，拿可濁分茅為工迷業(yè)羊企嘉業(yè)僅會(huì)圈計(jì)學(xué)、商把品刮流朗通誰企燃業(yè)授會(huì)責(zé)計(jì)菊學(xué)、旅規(guī)游顛服偶務(wù)夸企黑業(yè)果會(huì)鑒計(jì)喚學(xué)、交漿通谷運(yùn)常輸辛企釋業(yè)文會(huì)灘計(jì)脫學(xué)、預(yù)算賊會(huì)源計(jì)泛學(xué)、外遲商濱投偏資叉企澤業(yè)垮會(huì)來計(jì)球?qū)W、股跟份慶制抗企失業(yè)啄會(huì)頑計(jì)偽學(xué)等左。4連.按合研鄰究捐的馳領(lǐng)忘域界并裙結(jié)岔合害研劣究匹的厭方枯法瓦劃丈分晌，昆可稠分守為會(huì)惹計(jì)嘴制凍度駐設(shè)橋計(jì)、外轟國(guó)知會(huì)居計(jì)、比較冷會(huì)拜計(jì)、會(huì)長(zhǎng)計(jì)航理斬論悼和昨會(huì)閘計(jì)帖發(fā)席展嘆史等宋分左支絨學(xué)本科憤。會(huì)計(jì)學(xué)理論會(huì)計(jì)學(xué)應(yīng)用會(huì)計(jì)學(xué)會(huì)計(jì)理論會(huì)計(jì)史財(cái)務(wù)會(huì)計(jì)管理會(huì)計(jì)審計(jì)2沫0拼1館0茶~坐2次0宇1擇1涼學(xué)色年1停2會(huì)浙計(jì)符學(xué)詠原陜理劇第座一澆章耗總株論第檢二夏節(jié)義會(huì)嘴計(jì)累核其算捧的俗基雙本息前撓提鑒和暗會(huì)盒計(jì)擠基患礎(chǔ)會(huì)計(jì)核算前提條件會(huì)計(jì)信息質(zhì)量要求一容、艇會(huì)辰計(jì)灘核淚算格基臺(tái)本撲前機(jī)提沖（頓會(huì)壓計(jì)離假徐設(shè)國(guó)）會(huì)刮計(jì)受假蘋設(shè)哥：為京保將證曲會(huì)鼓計(jì)鄰工仙作復(fù)正等常甚進(jìn)助行煌和矛會(huì)蜘計(jì)旱信疤息渾質(zhì)配量洽，對(duì)扣會(huì)酸計(jì)師核駛算哄的雄范牲圍佛、厘內(nèi)捏容弄、廳基磨本嘆程淚序庭和枕方億法哥等滅所奴做箭的更基瞧本垮假飼定化。會(huì)計(jì)核算前提條件核算范圍核算內(nèi)容核算程序核算方法會(huì)版計(jì)梨界耍比匹較趟公餃認(rèn)刺的宴會(huì)稼計(jì)皺核桶算既基蹦本都前夏提精一大般燒包助括會(huì)仔計(jì)狹主源體、持巖續(xù)饑經(jīng)靠營(yíng)、會(huì)掃計(jì)溫分爪期和貨浸幣穩(wěn)計(jì)毒量四犬項(xiàng)春內(nèi)概容京。2含0難1盼0州~啞2舞0也1它1膜學(xué)青年1泛3會(huì)機(jī)計(jì)雪學(xué)外原老理朵第斜一伙章棋總瘦論(勤一很)察會(huì)逝計(jì)運(yùn)主騙體1耳、診會(huì)輔計(jì)詢主棒體絡(luò)假蜻設(shè)搭的綱定柏義會(huì)沿計(jì)步主朝體蔬又條稱宿會(huì)務(wù)計(jì)刻實(shí)福體末或險(xiǎn)會(huì)球計(jì)集單帥位蜜。馬它鍋是滿指夜具喊有李獨(dú)捧立蔑的督資臟金向，嘗獨(dú)奴立把經(jīng)權(quán)營(yíng)朵業(yè)圖務(wù)滋的斯企佩業(yè)拘，當(dāng)事筋業(yè)手和匙行色政壯單訴位互，般也古即瓶是仿會(huì)娛計(jì)壇服賣務(wù)計(jì)的津空功間潑范脖圍勢(shì)。會(huì)欺計(jì)呢所左服繡務(wù)戶的俯特畜定貸的辣經(jīng)免濟(jì)型組孔織碑。記座錄慌和類反羅映且企乒業(yè)蠅本法身奏的基各摸項(xiàng)每生挽產(chǎn)口經(jīng)診營(yíng)胃活基動(dòng)搬。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擠0撞1覆0株~誰2沾0拉1移1就學(xué)暖年1悟4會(huì)話計(jì)櫻學(xué)顆原關(guān)理販第挑一辣章鬼總直論2械、鹽會(huì)哥計(jì)卡主辯體部假聽設(shè)零的蠢意坡義明撞確催了燒核尼算哈的爭(zhēng)空拐間遲范武圍克，租解聯(lián)決和了瞞會(huì)勤計(jì)兄核覆算偵誰費(fèi)的妨經(jīng)喜濟(jì)線業(yè)雙務(wù)欣、西為憤誰沈記炕賬圍的孟問饅題早。是它持峽續(xù)杏經(jīng)攜營(yíng)放、數(shù)會(huì)軋計(jì)掛分絨期晴和涌貨賀幣疤計(jì)及量南假羽設(shè)穿和返全懸部數(shù)原饒則算建抬立朝的睬基余礎(chǔ)香。2而0泄1駝0杯~旺2捷0戰(zhàn)1僅1陷學(xué)偏年1茫5會(huì)塌計(jì)公學(xué)菠原汗理枯第咽一淘章該總繩論(步二造)壤持課續(xù)相經(jīng)持營(yíng)1眼、矩持緞續(xù)毛經(jīng)柄營(yíng)逐假謠設(shè)費(fèi)的昆定邊義持即續(xù)聯(lián)經(jīng)吼營(yíng)股是樹指牙在誕正鍋常藏的陽情弟況小下嶺，森會(huì)叉計(jì)年主動(dòng)體半的幸生窄產(chǎn)徹經(jīng)攝營(yíng)脖活內(nèi)動(dòng)賊將瓜按悼照裝既芝定圾的定目脈標(biāo)房誠(chéng)持鬼續(xù)伏不筋斷較地血經(jīng)韻營(yíng)叼下吩去嚼，遍在焦可竟以攀預(yù)汪見展的賀將純來械，字不浸會(huì)煮出條現(xiàn)拼破丹產(chǎn)抓、辜清乖算序的夏可捷能槐。2榨0古1據(jù)0圍~掛2汪0把1狀1途學(xué)威年1衡6會(huì)瀉計(jì)疾學(xué)智原敏理巖第患一渣章襯總儉論2暢、確暑立多持孩續(xù)遇經(jīng)乳營(yíng)秋前記提攜的鏈意較義明盯確趨了藥會(huì)割計(jì)皮核遭算盲的螞時(shí)窩間菜范壩圍淘和聰內(nèi)技容泥（騰資效金犁正壟常抹運(yùn)科動(dòng)秧期槽間顯發(fā)破生少的形經(jīng)旬濟(jì)恒活明動(dòng)撈）喂。是諒“載會(huì)椒計(jì)煌分盒期喉”六前款提糞條抹件巨和梢實(shí)認(rèn)際期成程本茂原哀則嫁和屑配款比秩原箭則疤等趁建勞立漢的伸基擔(dān)礎(chǔ)夸。2差0團(tuán)1婚0悄~艷2該0諒1拿1逼學(xué)筋年1叼7會(huì)粗計(jì)亦學(xué)綠原稻理滅第牢一永章航總擋論(猜三壟)鵲會(huì)它計(jì)借分得期1器、廳會(huì)澇計(jì)類分脾期矮假銅設(shè)準(zhǔn)的爸定逐義把企擱業(yè)持學(xué)續(xù)塞不研斷的生宜產(chǎn)輛經(jīng)炭營(yíng)鞏過方程世（資連金番運(yùn)西動(dòng)）險(xiǎn)劃盈分悔為桿相筒等儉的夕會(huì)遙計(jì)元期臭間?！魰?huì)站計(jì)揀期口間萬分觀為害年朵度修、史半圖年界度鞏、帝季寺度花和兵月面度粉。2啄0光1桿0蛋~劈燕2矮0戀1改1竭學(xué)累年1位8會(huì)靠計(jì)羨學(xué)榮原遞理顏第宿一場(chǎng)章懷總給論2弱、餓確抄立會(huì)鵝計(jì)獎(jiǎng)分忘期狠前裙提訴的邪意霧義解公決企了敬會(huì)飛計(jì)窯核猾算喜的晝基傻本笛程從序璃，撞明牌確屠了菊何省時(shí)都記怪賬埋、搞算密賬妙和捕報(bào)妻賬蕩?？烧乙苑直娖诩窘Y(jié)回算盡賬斗目、編犁制必財(cái)燭務(wù)投會(huì)撐計(jì)顯報(bào)峽告，且提屆供肝會(huì)蹤蝶計(jì)史信或息。使信權(quán)林責(zé)早發(fā)安生傲制蓋原井則刃、扁配刻比按原歲則匪等置會(huì)繡計(jì)案原判則哥的考建亞立飄成讀為辟可共能性。2謙0括1兼0恩~京2跪0蘋1籌1斜學(xué)仍年1胖9會(huì)撓計(jì)歷學(xué)參原久理蠻第酸一偵章積總暗論(殺四長(zhǎng))桿貨肯幣見計(jì)寬量1達(dá)、頓貨運(yùn)幣錢計(jì)矩量杰假樂設(shè)鞠的蝴定己義是激指暈會(huì)駕計(jì)淡提賭供席信影息碑主爛要悼是卡以氣貨樣幣桑作輔為達(dá)計(jì)購量帥尺瓶度（點(diǎn)輔畝之休以吹實(shí)格物龜量面、勞拜動(dòng)差工橡時(shí)等谷計(jì)慢量氏單統(tǒng)位金），望并校且懶作照為抄計(jì)穗量鑒單理位喇的餐貨獎(jiǎng)幣裙的付價(jià)冤值宗是妙相顫對(duì)號(hào)穩(wěn)畫定幣的繁。解偷決協(xié)了萍會(huì)釀?dòng)?jì)償核如算啟的文方疤法花。2潛0喜1脈0截~糕2孔0焰1蠢1浮學(xué)萬年2肅0會(huì)帥計(jì)繁學(xué)栽原郵理錘第慢一叮章逃總是論2邁、南確承立貨注幣汽計(jì)咸量用前錫提羨的刺意肥義貨客幣巖是組商悲品要的棋一姑般癢等素價(jià)能物拳，拿能議用宿以企計(jì)咱量或所獻(xiàn)有驢會(huì)護(hù)計(jì)葛要眼素紀(jì)，蛾也誓便駁于陷綜棋合伙。使掉歷績(jī)史成政本近原驅(qū)則芒、括可柏比余性蠢原際則蜜等葉會(huì)岡計(jì)婦原錄則邁的產(chǎn)建爬立歷成越為品可刷能刪。2薄0筆1眾0拌~毛2父0禁1嘗1目學(xué)覺年2瞇1會(huì)活計(jì)杠學(xué)違原棗理中第功一趟章羊總敲論二衣、易會(huì)啞計(jì)寺基餓礎(chǔ)浙—姿—品權(quán)蠻責(zé)謙發(fā)兵生包制要沾求車“繳企繪業(yè)趟的責(zé)會(huì)灑計(jì)怕核竿算至應(yīng)精當(dāng)套以厭權(quán)捎責(zé)悲發(fā)齡生昌制褲為逝基此礎(chǔ)唉。朱凡吵是暴當(dāng)膨期牧已丑經(jīng)船實(shí)絡(luò)現(xiàn)喪的籌收爛入袋和莖已終經(jīng)踏發(fā)拋生闊或頸應(yīng)指當(dāng)羨負(fù)悼擔(dān)交的紫費(fèi)耍用滾，健不巾論達(dá)款丘項(xiàng)棕是務(wù)否斷收刻付偽，利都葵應(yīng)友當(dāng)框作晉為體當(dāng)鋤期魂的伍收告入泡和鄙費(fèi)景用至；溫凡涂是類不兄屬厭于縱當(dāng)搏期嘴的藥收秒入占和漸費(fèi)勾用栗，映即險(xiǎn)使廚款逼項(xiàng)拍已朵在齊當(dāng)莊期軍收員付決，興也扎不慈應(yīng)天當(dāng)覺作引為車當(dāng)釋期礙的改收貫入低和子費(fèi)敵用們。納”★確辣認(rèn)新當(dāng)何期倆收迫入傭和每費(fèi)西用與的鈴方告法駝之樹一乞；★確標(biāo)認(rèn)慈當(dāng)軍期刷收盛入銅和諸費(fèi)詠用圣的匆標(biāo)豎準(zhǔn)傻是附應(yīng)戰(zhàn)收味應(yīng)尖付顆；2廟0籮1視0婆~果2蜻0昆1截1掃學(xué)絕年2曲2會(huì)洗計(jì)盟學(xué)新原揉理佩第堆一不章營(yíng)總息論2刃0聲1選0論~煌2業(yè)0堪1攔1多學(xué)脆年2渴3會(huì)搞計(jì)曲學(xué)聽原遲理稻第豈一竹章濾總欠論專肉題舍：收蹦付顫實(shí)棄現(xiàn)桌制玻與奶權(quán)價(jià)責(zé)瘦發(fā)捷生悲制一鳥、釀研數(shù)究生收沒付磨實(shí)風(fēng)現(xiàn)潛制轎和鳥權(quán)及責(zé)冰發(fā)制生塑制輔的壞意旨義在書實(shí)納際紗工謝作料中片，阻款貢項(xiàng)域的羞收蘿支種時(shí)誦間戚與網(wǎng)其食歸膠屬蚊期殖間銀往朱往企出吼現(xiàn)場(chǎng)不皇一驕致獨(dú)。趟為抱保霞證聯(lián)相順關(guān)內(nèi)的語收份入持與條其程相猛關(guān)坑的櫻費(fèi)勞用吹相臺(tái)互岸配偵比裂，種就召要奔研斑究扯按帳照適什鼓么觸樣隊(duì)的燈方歐法失確剃認(rèn)易收腥入夢(mèng)和碰費(fèi)異用柱的與問惱題銀?？畈轫?xiàng)冤的吧收抬支次時(shí)東間限與由其嫩歸搶屬士期眨間捷的撲關(guān)德系斃見母下蜓圖耗：2斧0批1狠0采~供2謹(jǐn)0捧1禮1繩學(xué)別年2守4會(huì)庭計(jì)默學(xué)息原緩理蟲第靈一相章胸總搞論收宰付葡實(shí)杠現(xiàn)味制英和河權(quán)茶責(zé)雜發(fā)諸生卵制吩是制在簽確運(yùn)認(rèn)勻收插入泄和館費(fèi)墓用脊時(shí)環(huán)采臣用乖的淚兩鼻種億不腰同哈方芬法肥。例2：7月10日銷售產(chǎn)品40000元，8月10日收到貨款存入銀行。2剃0岡1跌0聽~雕2搞0磚1錢1席學(xué)村年2悅5會(huì)稀計(jì)謝學(xué)需原坦理嚷第鏟一照章撕總洪論二舞、晴收廚付雅實(shí)掙現(xiàn)蛾制也植稱團(tuán)現(xiàn)螺收窮現(xiàn)渠付控制困或感現(xiàn)駐金腦制惜。1棚.摟收遼付濃實(shí)健現(xiàn)瞎制饒確羊認(rèn)訊收宮入鍬和義費(fèi)員用吊的努標(biāo)汗準(zhǔn)薄—桿實(shí)駝收陽實(shí)足付賽。在招處窩理錘與細(xì)收蒼入錫和褲費(fèi)是用拍有污關(guān)冠的唉經(jīng)坦?jié)藰I(yè)麗務(wù)淚時(shí)弊，丈凡淹實(shí)并際額收木到扁了烘款疤項(xiàng)調(diào)即駐作首為槳本掌期敲收作入獻(xiàn)處淺理纏；互凡針實(shí)損際棋支臭出考了樓款寒項(xiàng)里即升作駁為技本感期妄費(fèi)佛用北處定理北。純而御不際問靈其豆是墻否綁屬草于擔(dān)本游期類的針收汪入斷和境費(fèi)升用紀(jì)。2商0店1黎0共~沉2曾0絞1狹1每學(xué)浩年2吸6會(huì)將計(jì)咐學(xué)認(rèn)原紀(jì)理身第階一畫章榆總懷論2裙.森收待付追實(shí)柳現(xiàn)援制杏確抹認(rèn)撥收棗入結(jié)和耳費(fèi)腿用脂舉耕例2錄0隱1梢0錯(cuò)~瓜2引0脊1喊1鼠學(xué)琴年2令7會(huì)報(bào)計(jì)看學(xué)寄原殖理存第咐一秀章文總犁論3節(jié).炒收成付對(duì)實(shí)乞現(xiàn)弊制厲確單認(rèn)油收隙入桐和敵費(fèi)古用魚的任特夸點(diǎn)（曠1聽）協(xié)不畜考灣慮朝預(yù)搏收有款扮項(xiàng)樣和躲預(yù)澇付識(shí)款餡項(xiàng)仰，盟以釣及慚應(yīng)型計(jì)粒收錦入崇和曠應(yīng)孔計(jì)謝費(fèi)棍用鉗。歡只朗要澆款痕項(xiàng)晨已揪收劃入先或辱支端出灰，趕就騙作銷為圾當(dāng)忙期劉收蹄入撿和擁費(fèi)節(jié)用骨處父理笨。（案2圈）尚于山會(huì)歉計(jì)穗期剃末速根高據(jù)旗賬隔簿零記虛錄豬確禍定頁本蝴期霞收卡入廉與賓費(fèi)嫁用落，必不木存斷在初期撿末遲賬丹項(xiàng)喂調(diào)將整苗問液題悲。（猛3礙）耕核局算飽手寺續(xù)麗簡(jiǎn)高單肝，瘋強(qiáng)暖調(diào)罰財(cái)蓋務(wù)萬狀氣況罵的姐切貍實(shí)蕩性關(guān)，騙但部缺相乏央不映同令會(huì)課計(jì)圾期柴間鹽的湯可配比曾性鬼。（貨4盒）澆適息用昏范番圍艙：補(bǔ)行笛政塊、毫事濃業(yè)冒單雀位傅。2究0晚1牽0元~涌2觀0小1廊1遙學(xué)勁年2隙8會(huì)沒計(jì)腥學(xué)枯原蹄理價(jià)第歇一飾章嶺總株論三該、拌權(quán)劉責(zé)辦發(fā)變生納制也查稱撲應(yīng)則收零應(yīng)飼付胡制賞或跳應(yīng)姓計(jì)秘制主。1產(chǎn).開權(quán)配責(zé)旺發(fā)略生執(zhí)制議確區(qū)認(rèn)督收念入闖和膝費(fèi)營(yíng)用擁的規(guī)標(biāo)機(jī)準(zhǔn)捎—局—挖應(yīng)賽收舅應(yīng)爹付價(jià)。在挖處也理德與閃收院入蓬和拿費(fèi)廉用副有夸關(guān)將的儉經(jīng)醉濟(jì)板業(yè)搭務(wù)拼時(shí)世，卷凡片屬翁于俊本榆期除實(shí)奪現(xiàn)跟的隙收給入抬，陜不燭論吊款膠項(xiàng)暫是飄否哨收育到架，送都稈作宜為睡本爭(zhēng)期族收績(jī)?nèi)胱C處獄理魯；徹凡碗屬逗于啟本趙期顆應(yīng)司負(fù)砌擔(dān)框的耍費(fèi)羨用聲，晨不遲論尾款嘗項(xiàng)風(fēng)是穗否辭實(shí)啄際士支毫付刮，微都竊作日為徐本禍期取費(fèi)芝用暫處竄理物。2鄉(xiāng)豐0潤(rùn)1怒0證~咳2殲0罪1倆1禾學(xué)瞧年2稠9會(huì)摸計(jì)都學(xué)靜原盾理面第史一伐章冤總廉論2臂.猜權(quán)豈責(zé)覺發(fā)紙生唉制盞確吵認(rèn)唐收愁入姿和頓費(fèi)燃用洪舉犬例2裁0現(xiàn)1穿0隔~撲2取0蒜1北1趨學(xué)暗年3癥0會(huì)剖計(jì)努學(xué)滑原輪理妙第模一榨章所總折論3棉.寨權(quán)刻責(zé)娘發(fā)封生粥制字確畜認(rèn)臂收喊入勢(shì)和惜費(fèi)妨用牢的恭特喉點(diǎn)（縣1嘩）洞考區(qū)慮防預(yù)僅收欺款費(fèi)項(xiàng)突和萬預(yù)易付智款留項(xiàng)賺，蛇以洗及否應(yīng)管計(jì)渴收真入宮和課應(yīng)列計(jì)時(shí)費(fèi)先用歌。（窮2盟）這日盾常綠賬潤(rùn)簿顫記蠅錄母不癥能庸完諸整嘗反昂映雙本顛期算收籍入束與紅費(fèi)溉用鞭，賺應(yīng)魯于門會(huì)端計(jì)露期框末森進(jìn)太行輪賬測(cè)項(xiàng)培調(diào)腿整辭。（耍3勤）槍核點(diǎn)算肉手蘋續(xù)磚復(fù)桑雜樹，旋反親映炒不現(xiàn)同腫會(huì)格計(jì)賢期塊間蔽的翼的壤收巴入楊和反費(fèi)尿用偉比鋸較匹合扒理吊，尤可款正烘確既計(jì)離算反經(jīng)擋營(yíng)秩成霜果事。（旋4醉）傷適歪用篇范膝圍稍：途制熱造屑業(yè)平企階業(yè)景等紀(jì)。2均0敞1思0稅~怖2微0略1灑1跡學(xué)偽年3款1會(huì)冶計(jì)拍學(xué)蒼原食理島第煉一刻章落總醫(yī)論4衛(wèi).句權(quán)攝責(zé)界發(fā)泰生屈制啦與總收淹付同實(shí)頃現(xiàn)增制袍確違認(rèn)耗收遍入暈和物費(fèi)放用征方情法職比許較2擇0譽(yù)1梯0妥~玩2般0王1絲式1蓄學(xué)忍年3撓2會(huì)獅計(jì)盜學(xué)運(yùn)原姑理拒第寧一正章蓮總川論第勸三漁節(jié)躺會(huì)即計(jì)罵信皮息粉質(zhì)戚量款要丸求1怨、亦可雙靠醒性2格、皆相羅關(guān)盲性3促、嬸可醒理終解悲性4抵、燭可佛比賢性5擊、慕實(shí)罩質(zhì)益重蹤蝶于各形朱式6佩、穗重壞要趟性7搏、法謹(jǐn)效慎火性8啊、括及英時(shí)多性2格0駛1酷0墊~霜2克0父1巧1廉學(xué)涼年3漂3會(huì)首計(jì)遍學(xué)蛇原蜓理碰第氧一爺章冠總街論1渠、兇可?？繃W性又慚稱燦真計(jì)實(shí)鍬性喜原遙則矩，畢要敵求物“榆會(huì)適計(jì)哪核嚴(yán)算鞭應(yīng)堡當(dāng)擺以貨實(shí)私際輝發(fā)組生僻的謎交論易臣或煤事允項(xiàng)我為戲依畢據(jù)可，片如清實(shí)擋反欣映刊財(cái)察務(wù)戴狀畝況粱、曠經(jīng)系營(yíng)匠成繡果筐和贏現(xiàn)逼金估流換量竿。襖”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系0勝1梯0霉~草2鋼0燙1績(jī)1巨學(xué)綁年3桶4會(huì)洪計(jì)旅學(xué)爪原巷理它第棒一季章?lián)Q總次論2餓、相驕關(guān)射性也脅稱取有篩用您性布，吩要植求坐會(huì)膜計(jì)鉛核早算走所己提肆供直的復(fù)信煮息聽?wèi)?yīng)泥當(dāng)蜻有墨助脾于踩信局息社使麻用送者熄做秘出憤經(jīng)寨濟(jì)彈決睬策向。郊即陜“悶企升業(yè)抱提肺供清的蛾會(huì)尤計(jì)喉信存息誼應(yīng)祖當(dāng)博能糖夠銅…金…喂?jié)M蠻足傘會(huì)謀計(jì)耗信供息彎使限用畫者盤的謙需涉要乎。被”投資者和債權(quán)人等其他方面國(guó)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(yíng)管理者2竿0趙1錦0卷~程2皂0樸1笛1廊學(xué)功年3美5會(huì)苦計(jì)釀學(xué)啄原怠理子第扎一紋章議總誼論3聚、份可離理便解妨性要弄求岡“走企痛業(yè)堤的組會(huì)擋計(jì)頃核廚算噴和群編怕制聯(lián)的奇財(cái)口務(wù)洽會(huì)熄計(jì)涼報(bào)嫁告紫應(yīng)廢當(dāng)依清總晰口明鼻了很，刪便財(cái)于電理扔解殺和魯運(yùn)票用借。柏”2血0對(duì)1秤0有~列2宵0謝1蝴1趣學(xué)置年3鈔6會(huì)棉計(jì)圾學(xué)趁原棄理伯第愈一破章割總丙論4餅、彩可者比權(quán)性要廉求芝“爛會(huì)病計(jì)凈核寺算聚應(yīng)蔑當(dāng)玩按艦照返規(guī)躍定具的咱會(huì)知計(jì)宣處匙理我方姻法漂進(jìn)維行拌，膨會(huì)撈計(jì)廳指智標(biāo)值應(yīng)擁當(dāng)蝦口叢徑痛一精致垃、肌相謀互栽可笛比朝。絲式”鐵是河對(duì)拒不霉同來會(huì)還計(jì)創(chuàng)主睛體精之瞇間添在種使比用廟會(huì)挽計(jì)煮核起算帆處稿理積方哥法追、殊會(huì)城計(jì)坑指量標(biāo)其等肢方米面領(lǐng)的喊要禽求嗽。2指0揚(yáng)1嗎0粱~調(diào)2爛0緩1篩1沒學(xué)鉆年3柔7會(huì)德計(jì)扮學(xué)倚原鋼理脹第竟一肅章溜總摘論5繪、勾實(shí)貫質(zhì)領(lǐng)重從于秀形摧式頸原丑則要賴求略“勻企萌業(yè)習(xí)應(yīng)予當(dāng)漸按丑照玻交櫻易丸或的事兼項(xiàng)土的摩經(jīng)隸濟(jì)念實(shí)咬質(zhì)財(cái)進(jìn)乒行愚會(huì)芳計(jì)誼核承算餐，聾而愚不攜應(yīng)紡當(dāng)始僅臺(tái)僅軍按六照懼它月們六的川法鵲律節(jié)形概式爹作該為堤會(huì)殊計(jì)蓄核騎算箏的屯依燭據(jù)就。盯”2稿0擊1逃0幫~碼2堆0佛1懲1絨學(xué)暮年3趨8會(huì)沸計(jì)演學(xué)防原場(chǎng)理取第嚇一潔章港總?cè)檎?常、重液要軟性供原章則要院求剪企治業(yè)聯(lián)“慎在謝會(huì)綿計(jì)窩核赤算破過竿程攻中揚(yáng)對(duì)青交找易避或課事樣項(xiàng)治應(yīng)奧當(dāng)葵區(qū)夫別夠其度重光要溝程浙度松，都采勉用壇不鉗同叢的堡會(huì)庫計(jì)熱核項(xiàng)算熔方窩法律。鉆”原材料——價(jià)值較低，發(fā)揮效益時(shí)間較短。固定資產(chǎn)——價(jià)值較高，發(fā)揮效益時(shí)間較長(zhǎng)。原材料＋、－＋、－固定資產(chǎn)原始價(jià)值累計(jì)折舊損耗價(jià)值2冊(cè)0抄1淘0統(tǒng)~語2陳0劫1紛1充學(xué)航年3山9會(huì)疫計(jì)黨學(xué)日原伴理性第落一因章韻總撤論▲“見對(duì)蠅…問…拖重記要獻(xiàn)會(huì)究計(jì)次事驚項(xiàng)柄，每必冤須墓按棒照匙規(guī)貨定歡的宮會(huì)尸計(jì)罩方懲法移和柴程扯序墨進(jìn)耐行蛛處趟理述，薪并瞧在慶財(cái)船務(wù)供會(huì)幕計(jì)支報(bào)秋告黨中輔予事以姻充摩分驕、仇準(zhǔn)御確墊地繡披褲露碗；簽對(duì)藍(lán)于廊次塊要莊的瞞會(huì)頂計(jì)其事潛項(xiàng)呢，閱…幻玉…態(tài)可寒適敬當(dāng)覽簡(jiǎn)?；s慧處拜理弊。球”2蜘0撒1京0如~爭(zhēng)2騾0鹿1邊1暢學(xué)筍年4術(shù)0會(huì)覆計(jì)位學(xué)頌原中理摔第嘩一倆章排總蛛論7順、謹(jǐn)榨慎前性膀原給則又筋稱妹穩(wěn)弊健夜性注原煩則動(dòng)或哨保婦守鎮(zhèn)性有原劃則貿(mào)，圾要艘求洗“頑企勿業(yè)偶在拘進(jìn)沾行給會(huì)斗計(jì)嘴核鞏算煙時(shí)傳，灑應(yīng)跪當(dāng)澇遵柳循鍵謹(jǐn)駕慎展性竊原討則蘆的慨要獅求跟，稅不囑得關(guān)多載計(jì)屯資彈產(chǎn)炎或悅收鉛益價(jià)、換少晶計(jì)解負(fù)吊債坡或秀費(fèi)侄用播，卵但隆不科得哥計(jì)盒提說秘盾密聽準(zhǔn)患備割。莫”要悄義連在服于絡(luò)：應(yīng)著當(dāng)削合致理旺預(yù)襪計(jì)奪可是能竄發(fā)套生就的惡損適失吊和圍費(fèi)撓用擁，棒而匹不錫應(yīng)燦預(yù)滲計(jì)鬼可屋能本發(fā)得生霞的耽收迅入疼和桶過債高脆估姥計(jì)瓦資恢產(chǎn)裹的賣價(jià)評(píng)值蛛。2掛0墓1壺0得~扮2聰0叔1么1篩學(xué)案年4姑1會(huì)典計(jì)貸學(xué)舟原腔理禮第籌一策章史總近論8陡、及耕時(shí)躬性要寒求鼓會(huì)相計(jì)灣信藥息盜應(yīng)孩當(dāng)送及零時(shí)鋒處疑理壁，緒及谷時(shí)透提畢供蛋。打即根“笑企過業(yè)爬的惠會(huì)奴計(jì)達(dá)核哥算腎應(yīng)伐當(dāng)霞及予時(shí)川進(jìn)交行段，禮不魚得檢提杜前貿(mào)或刮延秒后聚。造”2舞0頌1愁0毯~鬼2必0施1石1鋸學(xué)之年4依2會(huì)產(chǎn)計(jì)按學(xué)蜓原囑理疊第懶一文章戲總訪論三宇、雷會(huì)擴(kuò)計(jì)肝準(zhǔn)爛則掠的杏一南般佛問威題（義一本）參會(huì)槍計(jì)環(huán)準(zhǔn)秘則儀的惠概甜念會(huì)扯計(jì)固準(zhǔn)頂則灘是腳在粗對(duì)伯會(huì)瘋計(jì)鍵實(shí)眨踐唉經(jīng)別驗(yàn)飾總將結(jié)擺的嘆基嶺礎(chǔ)氏上女，勒由喝民曾間叛組當(dāng)織夸或晌政穴府因組胖織臟制知定螞的蹦一谷般扮公膨認(rèn)覆的唯有嶺關(guān)乏會(huì)標(biāo)計(jì)丈實(shí)貍務(wù)看處去理滿程則序騎、個(gè)方視法智及頃其昆行英為士規(guī)舍范焰，交是博進(jìn)芝行座會(huì)邊計(jì)夕核我算讓所亞應(yīng)伸遵共循尿的跳原令則酒。（即二漫）今會(huì)合計(jì)士準(zhǔn)鬧則分的揮性址質(zhì)舒和歡特盲點(diǎn)會(huì)遣計(jì)味準(zhǔn)異則既的伸性跟質(zhì)鉗與售會(huì)折計(jì)吊一榜樣釣，袖具陸有紅自清然砌屬紡性副和育社釀會(huì)爭(zhēng)屬起性繡兩己重侄性陣質(zhì)也。會(huì)礎(chǔ)計(jì)呆準(zhǔn)業(yè)則奧具竊有黃以虧下腔特潑點(diǎn)潮：1航．誘具填有煮普川遍估的藍(lán)適寫用攜性2招．失具量有米權(quán)汗威競(jìng)性3技．貢具妙有含公君認(rèn)畢性4炸．培具批有軋發(fā)娘展砍性賴和弓相晌互盛聯(lián)菜系矮性2控0倒1牧0諷~疾2染0驚1挎1我學(xué)梯年4承3會(huì)究計(jì)強(qiáng)學(xué)趕原直理獅第毛一寸章?？傋冋摚ò蛉?jiǎn)）爆會(huì)建計(jì)拳準(zhǔn)閘則喜的臣層音次1尖．瞧基鑒本他準(zhǔn)郵則①易會(huì)礙計(jì)射核歪算星的擦一依般糊準(zhǔn)芳則②叛會(huì)保計(jì)痰要蒙素班準(zhǔn)掀則③款財(cái)馬務(wù)羞報(bào)半告靈準(zhǔn)材則2冬．篇具莫體揚(yáng)準(zhǔn)智則①惜共養(yǎng)同們業(yè)寶務(wù)臣準(zhǔn)戒則②哈會(huì)沖計(jì)釋報(bào)跳表飯準(zhǔn)素則③泛行略業(yè)趕業(yè)堤務(wù)標(biāo)準(zhǔn)虜則2趴0踩1匠0捧~寧2諒0遷1得1種學(xué)鴨年4膝4會(huì)笛計(jì)嘴學(xué)睡原伐理投第壯一死章厲總撐論(懲四良)日會(huì)丹計(jì)凳準(zhǔn)桑則當(dāng)和還會(huì)進(jìn)計(jì)牛法遞規(guī)羽、逮會(huì)善計(jì)證制夜度提的按關(guān)層系1納．會(huì)架計(jì)厲準(zhǔn)勿則織與撥會(huì)罷計(jì)耍法搭規(guī)莖的仇關(guān)仙系會(huì)慎計(jì)嶺準(zhǔn)鉤則朽與點(diǎn)會(huì)補(bǔ)計(jì)頌條表例圍、獵規(guī)炭定堤等埋其葉它參會(huì)小計(jì)禮法挺規(guī)舞，山是訓(xùn)互輝相俘補(bǔ)歉充知和撫制尤約賠的吐。2欺．會(huì)份計(jì)訪準(zhǔn)御則益與權(quán)會(huì)濟(jì)計(jì)閥制笨度寨的厘關(guān)獄系會(huì)竿計(jì)周準(zhǔn)窩則財(cái)是貪制伐定短會(huì)困計(jì)努制繭度炸的占依晚據(jù)配，帆會(huì)缺計(jì)尿制梁度蔽是肆?xí)溆?jì)鏈準(zhǔn)茅則露的族具張?bào)w術(shù)體峽現(xiàn)酬，仁兩要者戀相石互達(dá)配友合擇、主相壞互權(quán)補(bǔ)那充仰，矩共讀同積發(fā)途揮惰對(duì)紗會(huì)蓬計(jì)變核掠算鼓工秩作務(wù)的約指德導(dǎo)掘和心規(guī)窩范餅作只用代。2清0務(wù)1部0擊~估2纏0疤1丈1誕學(xué)摸年4柜5會(huì)梨計(jì)防學(xué)讀原窮理好第敬一吧章參總秩論第從四玻節(jié)券會(huì)爽計(jì)慰對(duì)贏象一叨、遞會(huì)泳計(jì)厘對(duì)幻玉象遇的物概沫念會(huì)森計(jì)修對(duì)夾象知是抗指欺會(huì)玻計(jì)處反拾映溉和問監(jiān)代督倚的壁內(nèi)疾容中，識(shí)即悠企秧業(yè)史經(jīng)泥濟(jì)棗活批動(dòng)母過剝程逐中互的茂資佩金慨運(yùn)鑄動(dòng)擾（重價(jià)躺值療運(yùn)改動(dòng)材）升。會(huì)計(jì)核算監(jiān)督資金運(yùn)動(dòng)2噸0膚1宵0盟~渴2子0技1廁1淚學(xué)鼓年4隔6會(huì)烈計(jì)聚學(xué)序原延理饞第折一榮章處總雜論1督.待工電業(yè)射企較業(yè)利的單資晌金古運(yùn)示動(dòng)壘及佳會(huì)秧計(jì)斃要潤(rùn)素討具裳體府內(nèi)勻容（閘1陪）狀資摔金握運(yùn)聚動(dòng)艦三篩個(gè)套階焦段浪：投忠入若、恒使戒用顆與粘退發(fā)出（裝2斤）線資垮金弟運(yùn)巾動(dòng)念三及個(gè)肉過坊程鹽：供汽應(yīng)箏、跌生像產(chǎn)覽與濟(jì)銷纖售（粒3醫(yī)）云工搖業(yè)乳企呢業(yè)酸資她金趴運(yùn)筋動(dòng)稍特鳥點(diǎn)A嗽、兔體此現(xiàn)主為律循隊(duì)環(huán)涂與挖周驗(yàn)轉(zhuǎn)街方霸式長(zhǎng)B猜、定空封間兔序擋列恒上租的演同襯時(shí)承并亂存然性C撇、識(shí)時(shí)信間死序環(huán)列霧上煉的摧依坑次濕繼也起久性蟲D懂、時(shí)具楚有么補(bǔ)敏償拾性疏和拖增佛值頸性2妖0紛1忙0損~烘2染0己1籌1移學(xué)結(jié)年4鋪7會(huì)長(zhǎng)計(jì)泄學(xué)畜原載理土第奏一紗章恐總筋論（紅4階）工妙業(yè)脅企搜業(yè)攏會(huì)甜計(jì)混要推素須具侮體嶺內(nèi)淡容★資康產(chǎn)★負(fù)哪債★所侄有褲者稈權(quán)息益★收昂入★費(fèi)路用★利餅潤(rùn)資金存在或運(yùn)用形態(tài)從債權(quán)人處借入資金由投資者投入的資金資金在使用中的耗費(fèi)資金在銷售中的收回一定會(huì)計(jì)期間內(nèi)的經(jīng)營(yíng)成果2脅0犯1惜0屯~景2襯0羽1邪1攤學(xué)鐮年4災(zāi)8會(huì)依計(jì)眠學(xué)腹原索理乖第丙一澡章墾總梨論2秩、地商乘品起流毯通缸企籃業(yè)鉗資依金塑運(yùn)正動(dòng)茶及天會(huì)臥計(jì)岸要對(duì)素雄具紙?bào)w扣內(nèi)向容（萍1謙）牌運(yùn)硬動(dòng)丟狀徑?jīng)r收：三春個(gè)厭階刻段指、勸兩數(shù)個(gè)忠過牢程（妥2妖）解運(yùn)差動(dòng)投特負(fù)點(diǎn)萬及菊會(huì)激計(jì)雁要?jiǎng)?lì)素泄內(nèi)凡容懸：同倚工兆業(yè)猾企劍業(yè)2蒼0霜1替0揉~僑2部0暑1美1暈學(xué)壇年4嘩9會(huì)鄉(xiāng)豐計(jì)初學(xué)也原蹤蝶理斥第態(tài)一太章革總丟論3奶、紗行幫政倒與沉事噴業(yè)蝴單隱位翻資炸金萄運(yùn)炎動(dòng)良及質(zhì)會(huì)荷計(jì)泰要挖素枯具背體己內(nèi)核容（柿1碎）祖運(yùn)舉動(dòng)垮狀你況秩：兩門個(gè)由階是段（告2宏）瀉要比素努內(nèi)尿容嘆：★資儲(chǔ)產(chǎn)★負(fù)父?jìng)飪粼冑Y養(yǎng)產(chǎn)★收眼入★支動(dòng)出菊（件預(yù)請(qǐng)算源資燃金頌及吧其佩收賤支促）（勇3妨）狹運(yùn)晌動(dòng)貿(mào)特栽點(diǎn)紐奉：直啊線去式屆的咬一惹次撥運(yùn)用動(dòng)2霜0曉1予0擋~慌2嗚0春1欠1攔學(xué)撥年5員0會(huì)奇計(jì)應(yīng)學(xué)堤原警理餡第芹一索章粗總職論二況、升會(huì)夫計(jì)糧對(duì)禮象滅的臨具透體聾內(nèi)孩容唇（昏會(huì)爆計(jì)燭要利素杠）會(huì)茂計(jì)嘩要課素抖的知含珠義●對(duì)指會(huì)綁計(jì)昂對(duì)嘆象明（伍資層金疤運(yùn)哀動(dòng)妄）竄的鈔基未本投分糊類翠，礙是召會(huì)缺計(jì)副對(duì)壺象猛的打具添體額化練?！袷瞧锤杏扯瑫?huì)劣計(jì)超主遠(yuǎn)體搏財(cái)粥務(wù)煌狀蘆況得和規(guī)經(jīng)匆營(yíng)圾成判果斜的姨基泰本爹單濕位汗。●可位分基為銳靜戒態(tài)案會(huì)閥計(jì)呆要機(jī)素李與汗動(dòng)羞態(tài)兆會(huì)走計(jì)寸要誘素膨兩餡大房誠(chéng)類居。2涼0簡(jiǎn)1貸0孔~參2釋0擋1齡1天學(xué)猶年5碗1會(huì)蔬計(jì)剝學(xué)嚷原孝理奶第厚一玻章尺總握論（誓一悅）毛資眨產(chǎn)1藏、寒資閃產(chǎn)旅的紹定昨義資懸產(chǎn)縱是屠指壟由叨過綁去東的燥交印易肚、蹈事他項(xiàng)杠形仙成梯并驚由永企屑業(yè)螺擁州有納或樸者堡控售制慈的撇資羅源湊，昌該理資放源茄預(yù)狠期捧會(huì)親給納企甘業(yè)潤(rùn)帶濫來判經(jīng)犬濟(jì)浩利或益弄。2、析資普產(chǎn)謎的志基效本抗特域征A是由以往事項(xiàng)導(dǎo)致的現(xiàn)實(shí)權(quán)利B必須為一定的會(huì)計(jì)主體所擁有或控制C本質(zhì)是一種經(jīng)濟(jì)資源，預(yù)期能為企業(yè)帶來經(jīng)濟(jì)利益資產(chǎn)2拳0憂1許0輩~炒2隆0愛1捏1海學(xué)呀年5下2會(huì)門計(jì)烘學(xué)友原搬理濱第吊一堂章致總鍛論3孤、磁資軟產(chǎn)換的小內(nèi)希容企遲業(yè)箱的芹資或產(chǎn)道按足其惡流餃動(dòng)乓性見可侄分著為頃流瞞動(dòng)位資津產(chǎn)衛(wèi)、唉長(zhǎng)辣期架投鹽資副、蘋固梳定皆資瓦產(chǎn)拿、悟無匹形計(jì)資心產(chǎn)叢和徒其望他主資步產(chǎn)吼。長(zhǎng)期投資固定資產(chǎn)流動(dòng)資產(chǎn)無形資產(chǎn)其他資產(chǎn)資產(chǎn)2打0筐1徑0攤~輪2暢0促1錢1售學(xué)刷年5卸3會(huì)固計(jì)衫學(xué)蠶原遲理坑第約一騾章豪總蘭論流比動(dòng)捐資丈產(chǎn)頑：是竊指慢企酒業(yè)掀可參以弄在字1寸年殺內(nèi)見或顫者毀超舉過鵲1喜年秩的奇一洋個(gè)腳營(yíng)抓業(yè)脊周給期葡內(nèi)競(jìng)變婦現(xiàn)必或避耗撓用級(jí)的惱資飲產(chǎn)軋。營(yíng)鳴業(yè)卷周滅期：權(quán)一救般晉為升1邀年板，爬某央些譽(yù)特棄殊吊行扔業(yè)斑（辱如固輪客船吐、興飛伶機(jī)任制剛造柳業(yè)旅）夸可童能書以疼超追過道1勻年羨的仆單戚件谷產(chǎn)皇品擊的棗生框產(chǎn)荒周戒期肆為項(xiàng)一風(fēng)個(gè)消營(yíng)抄業(yè)柜周納期宿。變猛現(xiàn)：前轉(zhuǎn)犁變向?yàn)槭Ｘ浬庞嗁Y務(wù)金蠅。等等2稅0總1蜜0護(hù)~許2琴0太1踩1員學(xué)聲年5鴿4會(huì)布計(jì)摩學(xué)粘原述理炊第菌一杰章賽總洪論（磁二遵）扒負(fù)親債1彼、術(shù)負(fù)敞債銀的周定問義負(fù)專債煩是栗指質(zhì)由奧過季去構(gòu)的旬交請(qǐng)易憂、以事繼項(xiàng)麻所坑形墾成句的婦現(xiàn)規(guī)時(shí)方義醋務(wù)匯，歸履咸行眨該六義玻務(wù)混預(yù)縱期破會(huì)纏導(dǎo)戀致河經(jīng)難濟(jì)析利殖益異流珍出辣企綁業(yè)襲。2貌、飽負(fù)乒債宰的謝基口本抽特犧征A是鑼以賺往釋事沸項(xiàng)悉所住導(dǎo)粥致鹿的校現(xiàn)軟實(shí)賣義浩務(wù)桐(狀或功經(jīng)黨濟(jì)采責(zé)苦任墳)負(fù)膽債B將犁來絹必時(shí)須乖以添債澆權(quán)笛人污所枝能僻接倍受冰的出經(jīng)史濟(jì)絡(luò)資咸源御加答以妄償坡還C清浴償洋負(fù)精債香會(huì)餐導(dǎo)芒致興經(jīng)扁濟(jì)嗎利啟益愚流辛出倆企巾業(yè)2運(yùn)0草1熊0遙~沾2坑0閱1頂1滲學(xué)汪年5題5會(huì)單計(jì)具學(xué)弟原魔理血第剃一唉章譜總糾論3雕、負(fù)介債御的板內(nèi)果容企鍋業(yè)寬的誼負(fù)宿債號(hào)按聞其庭償蟻還盒期萌可懸分吳為流生動(dòng)翠負(fù)饑債（負(fù)償貢還拖期在不胸超召過饒一翻年登）段和長(zhǎng)錢期州負(fù)辛債（默償伐還炸期承超癥過草一斑年拒）排兩攤種柔。企楚業(yè)本的負(fù)繳債掌按啟償翁付畢的繪方暴式躲可風(fēng)分避為貨溜幣當(dāng)性敢質(zhì)匪負(fù)娃債和非抗貨番幣框性陣質(zhì)遙負(fù)賓債。流動(dòng)負(fù)債長(zhǎng)期負(fù)債負(fù)債短期借款應(yīng)付賬款應(yīng)付及預(yù)收賬款預(yù)收款項(xiàng)應(yīng)交稅金等長(zhǎng)期借款應(yīng)付債券長(zhǎng)期應(yīng)付款2散0捷1辭0載~這2濁0陡1珍1勾學(xué)甲年5負(fù)6會(huì)滲計(jì)胡學(xué)驅(qū)原優(yōu)理攤第癥一粉章罷總鳥論流界動(dòng)絞負(fù)狡債早的央其川他次分單類閘方而法◆按憶產(chǎn)解生桃的豬原羨因斃可輪分竿為耗四慮類酷：▲在擁借切貸左過塵程作中夜形箭成況：和短吉期闊借息款嘗、叮長(zhǎng)字期料借趙款芒；▲在曠結(jié)述算良過賊程嗽中秩形鵝成犁：唉應(yīng)姐付液賬薯款侄；▲在罵經(jīng)鍵營(yíng)紗過臣程之中益形灑成側(cè)：灘應(yīng)坊付透工砌資框、骨應(yīng)籍交犁稅越金撿；▲在炸利濃潤(rùn)挖分?jǐn)z配零過皇程蜂中賠形矩成帆：燦應(yīng)也付杜股銀利福等燥?！舭床蹜?yīng)盈付蠅金近額監(jiān)是走否桃肯倆定雖可俯分計(jì)為區(qū)兩森類紅：▲應(yīng)叼付咸金加額狀肯淹定梁的盼負(fù)釀債脂；▲應(yīng)攤付痕金棄額原需飛予洲以枕估塑計(jì)捧的脆負(fù)甚債黨。2構(gòu)0云1企0醉~趕2挎0歲1以1歸學(xué)報(bào)年5鎮(zhèn)7會(huì)基計(jì)徑學(xué)醬原辦理尾第吉一炊章驚總拼論（胳三沸）懸所多有世者上權(quán)普益1包、染所宮有睬者徒權(quán)剛益翁的板定岔義所丸有塑者膀權(quán)譯益坐是方指驗(yàn)所逃有罵者仙在濃企只業(yè)木資撓產(chǎn)諒中絞所知享瓣有攏的舊經(jīng)浮濟(jì)件利脈益碎，萄其惰金報(bào)額隨為峽資紗產(chǎn)舍減滲去屯負(fù)霉債值后持的枕余俯額哪。甚所多有蓮者辭權(quán)冰益皮表狠明需企廉業(yè)且的火產(chǎn)蓄權(quán)會(huì)關(guān)銳系跡，宮即肆企兔業(yè)未歸罷誰始所痛有酸。2燒、瘡所絕有感者細(xì)權(quán)得益撲的估特溫征所有者權(quán)益A投資者對(duì)企業(yè)凈資產(chǎn)的所有權(quán)所有者權(quán)益=資產(chǎn)-負(fù)債

B投資者有權(quán)按投資比例分享企業(yè)利潤(rùn)等

C投資者有法定的管理企業(yè)的權(quán)利凈資產(chǎn)企業(yè)資產(chǎn)總額負(fù)債形成投資者投資形成2蹈0薪1界0酷~陽2弓0容1跪1腫學(xué)防年5躍8會(huì)負(fù)計(jì)領(lǐng)學(xué)趣原幟理雞第裹一工章朵總蜓論3聽、溝所絞有英者廟權(quán)擋益診的蠟內(nèi)慈容企亂業(yè)不的捐所糕有勤者撥權(quán)類益受包市括輔實(shí)湖收票資業(yè)本渠（蚊或賄股象本劍）舟、翻資叛本歇公征積做、吸盈砍余另公栽積落和趙未號(hào)分嚷配才利胃潤(rùn)綱等努。實(shí)收資本（投資者根據(jù)章程或合同約定直接投入部分）資本公積（資本在運(yùn)營(yíng)過程中發(fā)生的與正常經(jīng)營(yíng)活動(dòng)無關(guān)的增值，如接受捐贈(zèng)等）盈余公積（按規(guī)定比例從實(shí)現(xiàn)的利潤(rùn)中留存企業(yè)部分）未分配利潤(rùn)（已經(jīng)實(shí)現(xiàn)但留待以后年度分配的利潤(rùn)）所有者權(quán)益利潤(rùn)2泛0威1球0點(diǎn)~陣2含0惜1講1膜學(xué)燙年5牌9會(huì)趟計(jì)潑學(xué)食原疲理牌第剖一不章抄總麥論★所育有榜者諒權(quán)勾益貼與藝負(fù)討債鋼（搞債負(fù)權(quán)俘人末權(quán)輩益撤）妹的抓不屑同概點(diǎn)感：▲是洋否半償嗚還牧上術(shù)的永區(qū)躬?jiǎng)e持：繪后言者紋需跳要昏償叫還敵；爬前夸者邁一吊般翼不憐需農(nóng)要強(qiáng)歸辜還艘?！硇坝猩鄼?quán)悼利致上級(jí)的住區(qū)壩別培：酷后汗者敲只閘有舊按嗓期獄收握回汪本釀息離權(quán)亂；灶前桃者沙具徹有赤參渾與句利梳潤(rùn)乏分聞配眉和似企升業(yè)蓄經(jīng)闊營(yíng)刑管政理香雙換重裝權(quán)攀利杰。▲清戶算仰時(shí)傲求為償幸權(quán)耗上啟的俯區(qū)吃別括：砌后木者喚擁刪有朱優(yōu)奮先育求揮償葬權(quán)志；憂前捐者藍(lán)則乏沒拌有摟。2截0漂1唱0牢~球2摟0躲1貓1雕學(xué)揚(yáng)年6叨0會(huì)椅計(jì)困學(xué)臘原畜理招第伙一冊(cè)章徑總回論（必四娘）救收撫入1窯、龜收哭入揉的贏定劑義收荷入甩是悅指換企第業(yè)潮銷頌售飄商嗚品倆、漠提稈供檢勞繞務(wù)謹(jǐn)及匠讓茅渡真資禍產(chǎn)妄使耽用圓權(quán)恩等胖日幫常吃活賠動(dòng)響中箏所奇形巾成盒的日經(jīng)備濟(jì)挎利猶益悄的歐總毛流張入蹄。2雅、吊收耍入蔥的勝特紀(jì)征收入B可增加資產(chǎn)、減少負(fù)債(如以銷售的產(chǎn)品抵債)或二者兼而有之A從企業(yè)日?；顒?dòng)中產(chǎn)生，而不是從偶發(fā)的交易或事項(xiàng)中獲得C可增加利潤(rùn)，因而也可增加所有者權(quán)益D僅指屬于本企業(yè)經(jīng)濟(jì)利益的流入，不包括代收款項(xiàng)等2椒0關(guān)1惕0規(guī)~見2看0尼1硬1詠學(xué)哲年6往1會(huì)昌計(jì)鞭學(xué)嶼原臟理揉第殘一填章寫總立論3民、覺收喜入刮的品內(nèi)鍋容廣姜義膝的疑收窄入包包括來企庫業(yè)段的長(zhǎng)主白營(yíng)上業(yè)處務(wù)僑收靈入易、短其蓋他觀業(yè)遲務(wù)求收囑入壤、噸投和資吐凈頁收胡益吃、濕補(bǔ)妄貼段收消入眠和鋪營(yíng)緣瑞業(yè)舌外染收熄入基等役；狹棚義捎的激收翼入僅罵指騰企啄業(yè)蜘的豎主撐營(yíng)伸業(yè)桂務(wù)志收版入挨和肥其直他椅業(yè)披務(wù)場(chǎng)收液入舟。主營(yíng)業(yè)務(wù)收入其他業(yè)務(wù)收入投資收益營(yíng)業(yè)外收入收入收入補(bǔ)貼2券0泰1婦0泄~罷2拖0鳳1商1顏學(xué)曲年6專2會(huì)背計(jì)梯學(xué)狡原波理密第腥一仇章欠總龍論★主延營(yíng)氏業(yè)劈燕務(wù)禍?zhǔn)樟咳胧悄局钢蠓紭I(yè)谷商內(nèi)品域銷沒售濃收畢入惠（捧如隙汽粉車糊制森造船企蠶業(yè)騙銷輛售微汽廳車己收主入幫）溝等豬?！锲涮邓皹I(yè)撥務(wù)申收蠶入是在指拐企兩業(yè)怕發(fā)習(xí)生微的尼其妻他汪業(yè)拆務(wù)絹所活產(chǎn)檢生丑的誰收寨入輛（遷如沃汽借車夢(mèng)制競(jìng)造手企鈔業(yè)松銷意售侍積腸壓廣材范料勵(lì)收樣入值）饞等偉。主綱營(yíng)宅業(yè)頃務(wù)攝收偶入畫、袖其農(nóng)他躁業(yè)篩務(wù)圖收慶入騾統(tǒng)柿稱仙為營(yíng)替業(yè)旋收步入收。2臟0劍1飲0喂~塌2場(chǎng)0唱1浩1窯學(xué)葬年6畫3會(huì)爛計(jì)客學(xué)期原欄理傅第果一委章