第三章會(huì)計(jì)科目賬戶與復(fù)式記賬

會(huì)計(jì)科目、賬戶與復(fù)式記賬會(huì)計(jì)科目

會(huì)計(jì)賬戶復(fù)式記賬法總分類賬戶與明細(xì)分類賬戶第一節(jié)會(huì)計(jì)科目一、會(huì)計(jì)科目概念和意義1.會(huì)計(jì)科目的概念會(huì)計(jì)科目是對(duì)會(huì)計(jì)對(duì)象的具體內(nèi)容進(jìn)行分類核算的項(xiàng)目，設(shè)置會(huì)計(jì)科目是對(duì)會(huì)計(jì)要素的具體內(nèi)容加以科學(xué)分類，進(jìn)行歸類反映和控制的一種方法2.會(huì)計(jì)科目的意義①會(huì)計(jì)科目是復(fù)式記賬的基礎(chǔ)②是編制記賬憑證的基礎(chǔ)③為成本計(jì)算和財(cái)產(chǎn)清查創(chuàng)造了條件④為編制報(bào)表提供了方便二、會(huì)計(jì)科目設(shè)置的原則①合法性原則②相關(guān)性原則③實(shí)用性原則④統(tǒng)一性與靈活性相結(jié)合原則⑤相對(duì)穩(wěn)定的原則三、會(huì)計(jì)科目的分類按會(huì)計(jì)要素分：資產(chǎn)類、負(fù)債類、所有者權(quán)益類、成本類、損益類五大類按提供核算指標(biāo)的詳細(xì)程度分：總分類科目（一級(jí)科目——財(cái)政部統(tǒng)一制定）、明細(xì)科目第克二起節(jié)心會(huì)撒計(jì)禽賬您戶一召、襪賬醫(yī)戶活及貧與墊會(huì)腸計(jì)琴科所目艙的扒異察同聯(lián)總系堵：都政是畝用釣來(lái)丘分薦門噸別夏類脆地呀反傳映刃會(huì)剝計(jì)斗對(duì)貼象僑的戚具扇體孔內(nèi)束容棚。區(qū)慶別謠：會(huì)渡計(jì)慮科改目扶只駱是怒賬唱戶掩的尾名稠稱查。珍它坡只符能蕩表公明舞某例項(xiàng)在經(jīng)及濟(jì)將內(nèi)泡容征；惜石而遙賬謠戶朋除扇了杰名解稱報(bào)外玩，飾還皮具個(gè)有簡(jiǎn)一濤定弄的增結(jié)膜構(gòu)興和冠格翅式望，暖并緩記過(guò)錄鉗經(jīng)徐濟(jì)記業(yè)濱務(wù)陪的債增鴉減參變坊化孩及夾結(jié)剝果唱。二燦、論賬劍戶挖的共一那般筍結(jié)壺構(gòu)賬殿戶啊名胖稱唐（左會(huì)它計(jì)費(fèi)科刊目糖）其層內(nèi)車容守應(yīng)臉包梳含怖以箭下型幾殊個(gè)掉方圾面拋：賬緩戶陣的引名授稱日烤期旺和使摘沈要增關(guān)加肚和訓(xùn)減苦少吼的冷金殺額舞及清余鑰額憑兩證武號(hào)析數(shù)賬欺戶欠的啊簡(jiǎn)使化緣瑞結(jié)榜構(gòu)×廢×搶賬子戶丹歸歉甲統(tǒng)突沫忠─短─備─奸─饅─線─缺─全─站─鑼─驢─咱─所─尊─逗─息隊(duì)絡(luò)侵沉腿研展期榜初栗余嗎額本受期糞增朋加爆數(shù)昌本酒期圣減酬少姐數(shù)拜×浩×秒懇以炊棗濫釀.鞏兩退充.睜.躬異乖禾.玩.繳金好父.氧.庸勸兆底覺(jué)銹洪堪─目─躍─渣─典─襯─滴─下─演─匠─刑─壤─亮─均─桌─納療邊漏示廳至捏期丟末猛余幕額討×跡×年憑證編號(hào)摘要借方貸方借貸余額月日第舌三先節(jié)宴復(fù)剃式息記稈賬波法復(fù)燥式寶記祖賬勺法借搖貸放記姻賬勤法復(fù)樸式榜記洞賬父法復(fù)糕式株記按賬執(zhí)法申的沉概兔念指有對(duì)佩發(fā)德生卷的姨每模一池項(xiàng)悶經(jīng)貴濟(jì)俗業(yè)棉務(wù)核，墳都物以疲相井等嘩的須金躬額氏，胳在早相敞互猜聯(lián)誘系筒的穗兩劈燕個(gè)虛或慮兩忌個(gè)縫以圖上滴賬捎戶庫(kù)中也同并時(shí)騰進(jìn)紀(jì)行醬登小記誓。復(fù)朝式取記遷賬言法球的陜特貝點(diǎn)可隱以恰了漫解幕經(jīng)斤濟(jì)臭業(yè)妖務(wù)卵的悶來(lái)繭龍得去域脈抄，貢完諸整聲反額映欄經(jīng)嚇濟(jì)昨活媽動(dòng)孫的拜過(guò)率程窄和搬結(jié)屈果對(duì)忙記她錄甩的國(guó)結(jié)周果畜可謹(jǐn)以筐進(jìn)凈行飾試逃算爸平追衡斬，選以立檢氏查拾賬脹戶塞記廣錄桿的慣正莊確懼性借踏貸挪記榜賬罷法記申賬穩(wěn)符鏡號(hào)以逝“綠借邪”拼和頃“兄貸糊”山表嶺示那記邪賬劃符益號(hào)借識(shí)貸灰記岸賬匪法礙下瓣賬蔬戶店的回結(jié)標(biāo)構(gòu)在門借犯貸略記歷賬厲下夕，日任斥何姥賬窗戶丈的溝基過(guò)本湊結(jié)網(wǎng)構(gòu)羊都酒分登為伶借漿方儲(chǔ)和夢(mèng)貸主方撞兩糠個(gè)派都勇分料，彈停通幟常賓規(guī)它定龜左搏方滿為里“物借目方墊”嚷，知右很方主為棉“爪貸虎方調(diào)”慶；直并妥且叼規(guī)抄定健，思坦所耀有嬸賬毛戶津的南借朋方枝和曾貸嘩方礦都羊要勤按跟相財(cái)反滴的沙方揪向筒記座錄南，論即虧如血果趟一米個(gè)催賬嘗戶姑借藥方應(yīng)登革記哪增雅加濃額滾，咳則蘋貸宮方臂登秤記止減劇少俱額指；蓄反香之裂，蜘飾貸激方紐奉登放記擦減五少樸額耀，慮借白方果登班記暮增障加爬額買。觸至爽于去哪礦一叔方柳登瞞記杜增脾加廳，屆哪疫一斧方償?shù)鞘в浘鷾p鳥少祝，內(nèi)則哄取摩于烏賬侮戶越所泥反群映籌的盯經(jīng)守濟(jì)限內(nèi)梅容共或補(bǔ)賬視戶陡的仿性降質(zhì)為覽了洲保貿(mào)證奪記駐賬誦的梅科戀學(xué)榨性樸和帶簡(jiǎn)禮明遮性瞇，主按比慣羊例竿，對(duì)閣借悔貸奮記頑賬蟲下葵和右賬毛戶道結(jié)腳構(gòu)垃作杏了倡如速下焰的捐規(guī)拖定證：資放產(chǎn)郵類宴賬旦戶借垃方年登降記林增你加極額憤，午貸竊方睛登希記聯(lián)減賞少捏額稍。坊余況額島一造般流在倍借探方屈。借準(zhǔn)方夠余倒額順＝策期孩初脈余忽額寺＋扭借犧方末發(fā)家生吸額哈－桂貸結(jié)方成發(fā)柴生道額借示方盟資買產(chǎn)谷類割賬艱戶控貸要方期統(tǒng)初枕余等額×師×師×本褲期脹增庫(kù)加斥額×禿×霧×概本毀期濁減燦少效額×焰×團(tuán)×┊仰┊本樣期正發(fā)急生遷額賭合堆計(jì)×碼×兔×厚本言期嘴發(fā)饞生皆額腳合惠計(jì)×陵×唇×期貢末牙余觀額×律×濤×負(fù)癥債示和償所無(wú)有珠者虹權(quán)抽益葛類她賬駁戶借酷方霧登太記鍬減香少感,栗貸秘方結(jié)登藏記著增趴加咐，趟余版額多一灰般犯在卵貸璃方借覽方蛛負(fù)垃債慈及勉所文有桶者腦權(quán)罵益冠賬逢戶貸招方

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×××費(fèi)仗用奪類抗賬破戶借貝方百登貢記培增瘦加議，驅(qū)貸鎖方申登僚記宅減馬少贈(zèng)，興期霸末叼結(jié)芒轉(zhuǎn)跡后勢(shì)無(wú)太余鋤額絡(luò)。借火方費(fèi)關(guān)用串類言賬去戶貸愁方本期增加額

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×××┊本期發(fā)生合計(jì)

×××本期發(fā)生合計(jì)

×××期末余額0借瘋貸牧記匠賬道法記搬賬套規(guī)幅則“跟有傻借犧必愁有囑貸突、憐借走貸恩必賴相屬等妙”賬固戶醉的學(xué)對(duì)紅應(yīng)似關(guān)睡系梁和斧會(huì)位計(jì)梨分報(bào)錄賬筍戶脅的鴿對(duì)賽應(yīng)誤關(guān)耍系在頃運(yùn)寬用榨借拔貸腎記研賬撒法跑記烏錄赴經(jīng)牙濟(jì)類業(yè)餓務(wù)句時(shí)身，貼請(qǐng)對(duì)而每翻項(xiàng)濃經(jīng)援濟(jì)絹業(yè)祝務(wù)桶都錄必椅須勇在傳兩炊個(gè)陶或秋兩句個(gè)則以蝦上融賬棄戶績(jī)的腿借徹方穩(wěn)和董貸光方貸相藝互駱聯(lián)鑰系優(yōu)地摧進(jìn)共行嘴反饅映抹，斃這吊樣厲，冤有孕關(guān)護(hù)賬意戶栽之譽(yù)間暫就盲形質(zhì)成播應(yīng)腐借的、乓擴(kuò)應(yīng)澡貸斜的喜相碗互扔關(guān)隨系膠。會(huì)薄計(jì)其分扔錄就師是坦預(yù)油先愚指雅明計(jì)經(jīng)仆濟(jì)耍業(yè)密務(wù)植應(yīng)才借呈、象應(yīng)率貸誕賬判戶語(yǔ)名加稱壺及尖其揀金只額侄的錫方繞法加借叛貸表記理賬獻(xiàn)法桃的膨試密算侍平敵衡發(fā)摟生語(yǔ)額眠平汪衡穩(wěn)法本域期惜借極方饑發(fā)呼生況額拜合賭計(jì)盟＝迎本鑼期責(zé)貸輛方過(guò)發(fā)剝生稼額斤合秧計(jì)余著額斜平丸衡從法全嗚部梳賬認(rèn)戶淺借聾方宋余騰額伯合最計(jì)肺=壯全猜部怎賬擴(kuò)戶豪貸糞方處余來(lái)額予合烤計(jì)第規(guī)四合節(jié)做總圖分扛類惹賬拒戶伍與說(shuō)明散細(xì)懇分玻類侄賬健戶設(shè)強(qiáng)置點(diǎn)總換分獄類偏賬偽戶明和善明悉細(xì)波分燒類悅賬末戶澤的惰必嗎要纖性總箏分勁類餃?zhǔn)論茟魩r提定供匠綜侄合席概喊括霞的轎資隔料說(shuō)，旺一鍬律阻用蠟貨顯幣校計(jì)悲量斥單赤位慣進(jìn)釣行運(yùn)核輕算躬；退愁明掏細(xì)替分浩類憐賬村戶默提咬供默詳米細(xì)掘具悲體柔的幫資廁料斥，款除國(guó)采席用堆貨翅幣塊計(jì)杠量縫單德位災(zāi)外悉，他還緒采紅用丟實(shí)增物狡計(jì)臘量悼單邊位護(hù)進(jìn)寨行春核攏算征。拾其總粗分棵類紫賬麗戶浸對(duì)睡其宴所曉屬填明羨細(xì)漫分囑類案賬棟戶搖起掘著鞏控食制辭和停統(tǒng)裁馭比的望作間用毫；教明桿細(xì)雹分脾類酸賬拍戶勁從因?qū)倭诎菘偣卜种碱惓筚~本戶投，市對(duì)喚總尾分寺類捎賬概戶丘起涌著圖詳告細(xì)武說(shuō)毯明秋和偏補(bǔ)嬌充唯作分用獄?？偛m分倡類漢賬崗戶渾和撇明燈細(xì)盯分渣類穴賬愛(ài)戶責(zé)的秧平伸行厲登清記同桐依總據(jù)絕登戒記同側(cè)方險(xiǎn)向薯登肚記同耐金項(xiàng)額酷登須記借收入類賬戶貸增加數(shù)減少數(shù)轉(zhuǎn)銷數(shù)借成本費(fèi)用賬戶貸減少數(shù)轉(zhuǎn)銷數(shù)增加數(shù)借權(quán)益類賬戶貸減少數(shù)增加數(shù)借資產(chǎn)類賬戶貸增加數(shù)減少數(shù)例盒1袍：姑用歇銀然行齡存岡款輪2嚼0孕0盜0宮0氧元奇購(gòu)罪買東材嘩料種，磨已紐奉經(jīng)煉驗(yàn)桶收乏入左庫(kù)提。2歷0俯0暢0訓(xùn)02籍0目0筐0我0借原盯材裁料貸借銀熟行詞存鉛款貸例炎2膊：捧向糧銀嫌行頁(yè)借頂入箏短他期始借仗款切6幸0馬0洽0罷0籮元球，鐘償喚還貍應(yīng)逢付慢賬帝款判。6喜0贏0任0稱06槳0溜0敬0書0借應(yīng)稠付臘賬紹款貸借短湊期須借碧款貸例夫3伯：圣投銹資聯(lián)者存投伏入耗設(shè)龍備踐一愿臺(tái)躬，啟價(jià)腰值鑰1戴0謙0股0舌0拍0閥元陜。1落0車0缺0敬0疑0借固岡定英資道產(chǎn)貸借實(shí)全收蒜資傭本貸1兆0芳0囑0門0懷0例眨4濫：豆用碰銀啞行捉存痕款喪交倒納鑼所脂得侵稅線3繳0摟0郵0繞0辛元泥。3厭0害0據(jù)0映0借應(yīng)造交瓶稅截金貸借銀現(xiàn)行衫存值款貸3墳0跟0屈0欲0資魂產(chǎn)沸增哨加(煎記婚借艙方額)權(quán)禍益幟減層少(哈記陜借屈方光)資掙產(chǎn)普減意少(洗記嚷貸蒼方亞)權(quán)賄益僻增銷加(臥記宏貸濾方彎)此巾增珍彼影減此裙增畢彼跟減同胖增同追減（悉四艙）嘉賬快戶脾的蚊對(duì)聾應(yīng)筋關(guān)倒系1廁.便含辨義2喊.木賬挺戶榮對(duì)坐應(yīng)甘關(guān)禾系萄的月作灰用可謝以攤了絕解倦經(jīng)林濟(jì)位業(yè)罪務(wù)鳳的世內(nèi)瞞容飛?？蓺ひ匀狈拄~析販發(fā)認(rèn)生睛的悔經(jīng)居濟(jì)壇業(yè)叛務(wù)厲是甜否睬合輩理煮、幫合須法墊。賬斤戶落對(duì)楊應(yīng)怠關(guān)赴系核，佩是孝指咽運(yùn)爭(zhēng)用氧借醒貸恒記訂賬準(zhǔn)法效處先理渾經(jīng)云濟(jì)而業(yè)英務(wù)逮時(shí)誓，咳在劇有囑關(guān)北賬丈戶森之渠間害形喇成天的護(hù)應(yīng)拌借紫、消應(yīng)幟貸竟的役相沙互劫關(guān)婦系視。（私五窯）摘會(huì)暫計(jì)砍分粱錄1脫.例什倡么犁是斷會(huì)存計(jì)哲分倘錄會(huì)憤計(jì)性分經(jīng)錄港，獨(dú)是是指陸明爬某宇項(xiàng)紙經(jīng)姥濟(jì)燦業(yè)騎務(wù)餃應(yīng)臭登事記負(fù)的威賬戶戶煌名睡稱還、凍方擠向塑和疊金浙額樓的僵一回種餓記葡錄巨。①朋賬顏戶桑名繞稱哲（隱即廉會(huì)電計(jì)冬科固目倦）咬；②神記錫賬錄方咽向劑（敢即課記蓬借百方?jīng)_還竄是助貸障方溉）曠；③胃金羽額下。2郵.義會(huì)烘計(jì)鳴分撒錄惰的泊內(nèi)不容借話：沃×趁×籍×飄×布￥植￥轉(zhuǎn)￥貸駐:蜻×酷×禾×竄×射￥匹￥率￥金澡額賬絮戶墻名奴稱3薪.暑會(huì)誦計(jì)刻分袋錄叨的憂格鑰式先窩寫釣借瓦后繭寫鑼貸揀，零上右下變排歉列管，羅左促右莫錯(cuò)濱開實(shí)細(xì)例亭：例破1柳：份用香銀始行踩存滅款鍬2追0勺0久0乳0凡元雀購(gòu)忠買線材漆料拼，長(zhǎng)已濃經(jīng)穩(wěn)驗(yàn)盆收棵入投庫(kù)帶。例叨2弱：察向斤銀瞞行搖借持入第短您期訊借歷款丑6銜0僻0船0死0方元薦，箭償密還竄應(yīng)根付搶賬播款雀。例侮3相：攀投刺資滾者載投飽入慕設(shè)超備充一承臺(tái)苦，恭價(jià)紡值續(xù)1棍0運(yùn)0油0淋0泥0星元肥。例鈔4振：寺用劇銀經(jīng)行然存奶款襲交憂納抬所退得有稅扯3腫0轎0葬0兩0拴元康。4去.渡會(huì)俊計(jì)校分歌錄貧的貪編嫂制孔步概驟騙與耽方籃法①緣瑞分亮析花某瞧項(xiàng)粗經(jīng)駝濟(jì)漂業(yè)趴務(wù)走所躲涉框及扇的泉賬床戶溝名恩稱彩及隔其川金碎額僚，襪是猶增鬧加副還述是色減大少??；②販根擺據(jù)直賬耕戶怠的筒性捎質(zhì)黃，版確鴨定騾應(yīng)們記憐入華借風(fēng)方洞還丈是紙貸攪方梨；③態(tài)檢飾查廳：階應(yīng)補(bǔ)借汽應(yīng)令貸罰科志目扔是渠否叢正月確醬，誕借惱貸蘭金啊額雞是謊否塵相困等召。練傍習(xí)眉：①賣購(gòu)懶入下價(jià)椒值振2懇0沈0裝0鵝0首0丈元街的途汽路車射一泊輛膽，戀款確項(xiàng)吐尚金未福支拒付各。②朱用謠銀珍行揪存羨款炊1賣4紅0僅0本0攏0華元須償暑還杜上戴述運(yùn)購(gòu)列車喝款德。③想向泳銀余行助借視入沖半顛年糠期筋借認(rèn)款越6亂0恰0格0捏0電元核，死還決清誕所秧欠換貨臨款需。④陸從叮銀懷行慢提奮取統(tǒng)現(xiàn)