會(huì)計(jì)培訓(xùn)教程

會(huì)計(jì)培訓(xùn)教程1.

會(huì)計(jì)定義2.

會(huì)計(jì)對(duì)象3.

會(huì)計(jì)等式4.

會(huì)計(jì)核算的基本前提5.

會(huì)計(jì)職能6.

會(huì)計(jì)核算程序7.

會(huì)計(jì)憑證8.

會(huì)計(jì)賬簿9.

會(huì)計(jì)報(bào)表10.財(cái)務(wù)分析指標(biāo)一、會(huì)計(jì)定義“零星之為計(jì)，總和算之為會(huì)”---清朝學(xué)者焦循《孟子正義》

一俗、焰會(huì)戒計(jì)仁定節(jié)義會(huì)股計(jì)除：迷是環(huán)經(jīng)晴濟(jì)婚管由理鍬的指組捏成幟部禮分剝，霸它撤是蒙以歉貨運(yùn)幣作為燭主拖要妖計(jì)塵量鼠單辯位僵，斜以災(zāi)憑暫證名為揪依陣據(jù)錘，耍采鵝用貢專醒門姿的性方冷法蹈，羽對(duì)青會(huì)當(dāng)計(jì)恥主川體怖的日經(jīng)型濟(jì)昌活霸動(dòng)夜進(jìn)遲行溉全譜面史、澤綜病合茅、糞連午續(xù)雁、奪系狂統(tǒng)跑的殺核把算形與字監(jiān)痕督催，視向量有辨關(guān)窄方寺面臂提籍供紙會(huì)融計(jì)除信蘿息攜，毒參多與征經(jīng)意營(yíng)今管施理夠，幅旨板在宇提惡高園經(jīng)奸濟(jì)去效爪益奔的治一椒種形管謝理虛活背動(dòng)。二民、牛會(huì)盲計(jì)娘對(duì)希象即:掠資宏金蠟運(yùn)男動(dòng)三團(tuán)、哄會(huì)勵(lì)計(jì)勢(shì)等炊式資招產(chǎn)棟=劍負(fù)芽債薄+靈所允有驗(yàn)者沒權(quán)右益收挎入–費(fèi)叛用疲=步利似潤(rùn)四駐、孫會(huì)財(cái)計(jì)貿(mào)核摧算隔的?；潮咀屒败娞?、會(huì)暫計(jì)底主佩體2、勁持沸續(xù)儀經(jīng)圖營(yíng)3、翅會(huì)膽計(jì)呈分撤期4斧、勁貨凡幣無(wú)計(jì)扣量五亭、固會(huì)單計(jì)治職眉能進(jìn)板行饅會(huì)麗計(jì)嫂核缺算口、妹實(shí)版施檔會(huì)拼計(jì)鴨監(jiān)壘督撤；辨參廉于欄預(yù)基測(cè)卻、漢決括策遞，壓并蛾對(duì)辯經(jīng)俱濟(jì)館活抄動(dòng)送進(jìn)頃行捧控說制征、冶分除析功和品評(píng)攏價(jià)炭。泛其蜜中夾核老算靠與屆監(jiān)魔督蟻是梢基違本閃職屬能住。五斃、島會(huì)代計(jì)割職棕能我櫻國(guó)炮《夕會(huì)可計(jì)幫法皮》膏第麥?zhǔn)龡l旋規(guī)圈定率：喇下凱列攀經(jīng)港濟(jì)虧事揭項(xiàng)猾，糞應(yīng)廈當(dāng)舟辦捕理購(gòu)會(huì)婚計(jì)載手都續(xù)籮，恥進(jìn)澤行君會(huì)吳計(jì)梯核倦算穴：1售.習(xí)款鴉項(xiàng)宏和專有富價(jià)胡證幸券抄的臭收功付2蒙.服財(cái)銅物進(jìn)的涉收垃發(fā)繁、捆增提減重和暢使沉用3鬧.鋪債控權(quán)抬債快務(wù)原的熄發(fā)鬼生定和學(xué)結(jié)菌算4翼.斃資館本育、帽基星金窮的季增掘減5流.槽收志入宣、每支勒出親、宣費(fèi)成用核、屑成趣本福的推計(jì)子算6某.框財(cái)遮務(wù)午成球果眾的臣計(jì)禽算剛和循處晶理7伐.需栽要忍辦早理駕會(huì)皇計(jì)覽手受續(xù)牛、衫進(jìn)懶行貫會(huì)穴計(jì)注核爬算劍的幟其糖他玩事骨項(xiàng)杠。六洲、攀會(huì)渣計(jì)憲核馬算招程逃序七曬、親會(huì)污計(jì)閥憑印證會(huì)赤計(jì)襪憑肅證覽：戀是燒記欲錄樸經(jīng)址濟(jì)梅業(yè)蒜務(wù)牌事偶項(xiàng)辟發(fā)折生醫(yī)和天完渣成喉情澤況波，喜明教確肉經(jīng)廁濟(jì)甩責(zé)您任刊，鴉據(jù)幫以啊登苦記機(jī)賬盾簿怪的發(fā)具衣有文法眉律睬效和力啊的洲書乓面沙證杰明黨文咳件艘。八禁、既會(huì)來(lái)計(jì)徐憑曲證(一姜)懂、嶼會(huì)從計(jì)條憑藏證喪作樓用1婚.域提食供鑄原熟始告資劃料當(dāng)，違傳調(diào)導(dǎo)嘩經(jīng)臭濟(jì)兼信殘息觸的單載迅體2湊.戲進(jìn)假行肚會(huì)喇計(jì)臟核商算背的森依賣據(jù)3轟.攏實(shí)謠行米會(huì)襲計(jì)罷監(jiān)婚督霉的分依姐據(jù)4族.烈加參強(qiáng)盡經(jīng)龜濟(jì)弊責(zé)廟任古制臭的茫手責(zé)段八策、占會(huì)錘計(jì)渠憑漢證(二熱)利、駕會(huì)嗽計(jì)鍛憑據(jù)證攔分員類冰：1蛛、章原售始博憑買證：惑在賺經(jīng)胡濟(jì)配業(yè)甲務(wù)癢發(fā)塞生素時(shí)頭取屯得邪和哄填濃制枯，炮載鉛明窗經(jīng)太濟(jì)課業(yè)養(yǎng)務(wù)狠具標(biāo)體揀內(nèi)能容序和陳完陽(yáng)成天情妻況蔥的傻書量面婆證吧明柜，蛙它知是秒進(jìn)懲行泛會(huì)意計(jì)旬核倒算著的正原肅始塘資托料互和什主絲式要紫依婆據(jù)肥。2帶、英記砍賬醬憑境證寬：根昏據(jù)宮原凝始催憑血證盟，業(yè)運(yùn)據(jù)用狡會(huì)數(shù)計(jì)脈科掩目蚊和猾復(fù)盆式華記屆賬減法銀進(jìn)沙行動(dòng)歸升類衰整險(xiǎn)理練而林編涉制錫的替直劣接監(jiān)作姐為毫記嚇賬竹依瞞據(jù)方的應(yīng)憑泛證相。八仰、凝會(huì)肺計(jì)拳憑喂證原案始阻憑肅證雙必含須們具糟備軍以茶上根基符本岡內(nèi)性容站：(繞1偉)肝.至原撫始圾憑奧證旬的殖名遮稱(壘2椅)斑.露填舟制淘憑囑證絲式的艙日摸期鋼及糠憑姜證籠編澤號(hào)(喪3戶)旨.艙接守受立憑潛證忽的鳴單蘿位運(yùn)名分稱娃或刺個(gè)竭人忠姓仆名(消4筋)冬.摧經(jīng)枯濟(jì)橋業(yè)泥務(wù)鍵的濃內(nèi)仙容領(lǐng)、合數(shù)哥量仁、臘單晉價(jià)猴和型金德額(丈5筑).羨填擱制泰憑漿證滴的員單她位孫名栗稱尿和底有腸關(guān)商經(jīng)向辦筒人駱的飄簽歇章八況、希會(huì)濤計(jì)諸憑悶證原批始熟憑董證越填層制飼要吹求洽：(腫1振)夸、鴨真替實(shí)樸準(zhǔn)虧確取(呆2誕)到、沉內(nèi)賽容蝕完貫整(凈3瓶)、驚及壩時(shí)蜘填佳制(蔬4罪)、拍書響寫探規(guī)牛范八柳、團(tuán)會(huì)資計(jì)碧憑喝證原撤始匆憑痰證拾審掉核昂要載求熄：(桿1漁)庭形意式尤上蔥審緩核筑：內(nèi)灘容皇完寶整勵(lì)、叛計(jì)盤算壯準(zhǔn)嘉確手雀續(xù)朵完鳳備條、楊文睬字州清綿晰(緩2借)源實(shí)穩(wěn)質(zhì)基上演審霜核麗：真求實(shí)計(jì)性歇、率合盆法店性它、卵合毀理丟性九艦、耳會(huì)蔽計(jì)率賬檢簿1輪、定梁義會(huì)保計(jì)鑼賬龜簿安:活是諷由寨一武定咐格覽式麗，鞭相芒互延聯(lián)帖系股的揀賬素頁(yè)貌組豈成斬，糾以綿會(huì)揉計(jì)畢憑類證旦為砌依快據(jù)騰，頁(yè)全罪面殖、裙連黃續(xù)改、畝系菊統(tǒng)線地迫記設(shè)錄貝各越項(xiàng)飼經(jīng)孕濟(jì)棉業(yè)仙務(wù)咸的肥簿灑籍貴。八深、港會(huì)桶計(jì)埋賬倆簿2激.籠會(huì)牢計(jì)圍賬阿簿勿作規(guī)用溜：(騾1嫂)塔.紙全渠面別、喊連螞續(xù)晝、恰系道統(tǒng)揮地瓜登霧記買和篇積居累投會(huì)擦計(jì)駝資膀料籮的翠工零具(才2習(xí))刃.謹(jǐn)計(jì)塑算燙經(jīng)傲營(yíng)琴成襲果習(xí)、飛考隨核撞財(cái)土務(wù)崇計(jì)焰劃松執(zhí)城行鑰情寬況宇的慕依勝據(jù)(視3烈)敵.它編生制獄會(huì)紛計(jì)六報(bào)番表驅(qū)的死主融要繞根憐據(jù)(瘡4宇)鵲.檢賊查勸和體分鐮析病單兄位牲經(jīng)添濟(jì)江活丹動(dòng)聽的啊重乳要菊依蕉據(jù)九罪、龜會(huì)株計(jì)貴賬巡壽簿3塔、會(huì)椅計(jì)殊賬當(dāng)簿所分搖類(杜1因)苗.普按引用奸途叨分蜓：序杯時(shí)魯賬掩簿劫、貞分顏類憂賬具簿屠、速備鼓查墊賬耳簿(勞2沃)涉.按煮外民表塊分闖：訂停本嚇式溜、瞇活決頁(yè)艘式慎、秩卡素片港式九添、趁會(huì)佛計(jì)蔽報(bào)劣表會(huì)致計(jì)藝報(bào)混表艱：搖是羊綜熊合膀反課映矮企塌業(yè)罩一捏定壟時(shí)牧期型財(cái)陰務(wù)資狀副況孟、銜經(jīng)桃營(yíng)寬成習(xí)果膠、付現(xiàn)韻金巡壽流默量釘和丸理勉財(cái)過六程垮的蒜書束面德文蒼件冠。技會(huì)分計(jì)話報(bào)述表響是科會(huì)誼計(jì)娛核汗算嬸過版程緞的獸最鞋終槽成免果宮，疼也揮是柿?xí)儆?jì)墨核粗算利工分作英的鄉(xiāng)豐總哪結(jié)禁。九兔、凳會(huì)脫計(jì)頌報(bào)棄表作孩用義：1供、攪會(huì)它計(jì)蛙報(bào)汽表鴉提違供還的曠會(huì)樓計(jì)徑信佩息閥是絹企鍵業(yè)旅加具強(qiáng)像和黑改扛善號(hào)經(jīng)頂營(yíng)祖管劍理仍的慮重倦要策依碧據(jù)2匹、潔會(huì)輸計(jì)塑報(bào)勾表錄提征供立的明會(huì)配計(jì)傻信逢息降是當(dāng)投禍資匆者盒和捕債沃權(quán)除人膚進(jìn)駝行譽(yù)決織策機(jī)的識(shí)依進(jìn)據(jù)3謎、貢會(huì)立計(jì)休報(bào)扛表籃提牌供舉的冊(cè)會(huì)蹦計(jì)貸信勇息忍是夏國(guó)使家袖進(jìn)蝴行小宏擊觀園調(diào)沸控語(yǔ)和層管帽理政的級(jí)依種據(jù)狠。九雞、懷會(huì)唱計(jì)垮報(bào)獻(xiàn)表柳-燙-和-資勢(shì)產(chǎn)北負(fù)炒債篇表1臺(tái).資痰產(chǎn)嶺負(fù)抱債協(xié)表反咐映簡(jiǎn)企飾業(yè)死某阿一街特智定礦日蜜期謹(jǐn)財(cái)崇務(wù)大狀炕況喘的黑財(cái)蔥務(wù)訓(xùn)報(bào)節(jié)表累，亦翁稱隨財(cái)抖務(wù)仁狀償況產(chǎn)表經(jīng)，觀該沿表田按餐月擾編展制席，版對(duì)鋪外肯報(bào)篇送豬，讀年妖度慎終服了甘還襲應(yīng)虧編多報(bào)照年趣度界資企產(chǎn)世負(fù)使債勁表射。九烈、豆會(huì)栗計(jì)汪報(bào)吩表杠-煤-腰-資燙產(chǎn)鎖負(fù)密債醉表資宴產(chǎn)梯負(fù)幸債健表礎(chǔ)作死用對(duì)：(渣1英)說.反帝映熟企小業(yè)春的書資胳產(chǎn)碎總纖量蔑及播分叔布王情熟況美，塔有怕助蠢于捐了液解逢企究業(yè)悉資龜產(chǎn)選使究用父的臺(tái)合臟理姻性焰和性效渡率(生2罷)肺.歸反卵映附企埋業(yè)懸的暫資巾本辨結(jié)砍構(gòu)倒情摧況陸，蠟有恨助尸于終分田析刮和戴預(yù)補(bǔ)測(cè)盼財(cái)雖務(wù)囑風(fēng)他險(xiǎn)厲。(泉3揭)疏.岡反御映核流響動(dòng)棄資浮產(chǎn)鬧和獸流面動(dòng)局負(fù)是債庫(kù)的甲對(duì)棉應(yīng)純關(guān)蜘系刊，堪有盒助斯于趣分啞析封和禿評(píng)蟲價(jià)洪企述業(yè)造的奸短辰期遭償尼債拍能孔力畏。九萬(wàn)、姜會(huì)繳計(jì)顯報(bào)林表幸-優(yōu)-摘-利站潤(rùn)敏表2克、嫌利里潤(rùn)敘表又父稱壁收胸益籃表玩、弱損盆益黨表凱。鎖它徑是深反翅映妻企聰業(yè)裂在礎(chǔ)一泳定朵時(shí)方期霧內(nèi)湯(勒月泰份在、繩季揚(yáng)度劃或傅年漿度育)手經(jīng)即營(yíng)失成竭果芽的復(fù)財(cái)狗務(wù)蔑報(bào)麗表盜。作嗽用尿：(芒1營(yíng))黑.閣有銅助竭于遣分講析紙和抓預(yù)衫測(cè)耐企以業(yè)臘的印獲箏利制能跳力芬。(大2布)爭(zhēng).榆有畏助避于臺(tái)分擊析課和師預(yù)顛測(cè)報(bào)企嬌業(yè)汗的簽長(zhǎng)堡期忙償餡債祝能劑力(斜3灶)愁.棉有呼助左于漲考澤核疼管查理拾人辜員蝴的寇業(yè)拜績(jī)(雀4畢)詠.有捉助縫于呈合兔理略地僚分慢配堆經(jīng)雙營(yíng)造成閘果九筆、緒會(huì)鍋計(jì)久報(bào)崇表腦-射-跟-現(xiàn)冠金藥流載量鳥表現(xiàn)膀金解流淚量撇表討：盯反填映當(dāng)企配業(yè)炭一傻定耀會(huì)溝計(jì)科期轎間著內(nèi)乎現(xiàn)卵金刷和腫現(xiàn)自金石等純價(jià)連物撇流痛入興和予流掘出銳信都息畫的遍會(huì)炊計(jì)滅報(bào)餓表悉。作毯用杏：(扶1貢)月.柔有疲助女于滿評(píng)賽價(jià)暴企沖業(yè)雙支厭付播能銅力澆、乞償珍債屈能界力雪和鹿周政轉(zhuǎn)獸能吹力犧。(超2眨)喊.撐有巷助薪于央分旱析蓋和取預(yù)肝測(cè)情企帳業(yè)氣未招來(lái)用現(xiàn)膨金鉛流饒量厭。(驗(yàn)3乘)響.有展助魯于琴分鞏析挖企薯業(yè)臭收抬益蹦質(zhì)刑量濕及畝影壓響原現(xiàn)衡金臨凈曠流音量競(jìng)的驕因校素興。十低、泄財(cái)單務(wù)堅(jiān)分顫析蓋指綁標(biāo)(一)、緣瑞償燥債未能晴力索