會(huì)計(jì)計(jì)量會(huì)計(jì)記錄與會(huì)計(jì)循環(huán)

會(huì)計(jì)學(xué)原理AccountingPrinciples

2會(huì)計(jì)處理方法

第一節(jié)會(huì)計(jì)確認(rèn)一、會(huì)計(jì)確認(rèn)(accountingrecognition)的含義、分類與標(biāo)準(zhǔn)（一）會(huì)計(jì)確認(rèn)的含義

會(huì)計(jì)確認(rèn)是按照規(guī)定的標(biāo)準(zhǔn)和方法，辨認(rèn)和確定經(jīng)濟(jì)信息是否作為會(huì)計(jì)信息進(jìn)行正式記錄并列入財(cái)務(wù)報(bào)表的過(guò)程。

會(huì)計(jì)學(xué)原理4會(huì)計(jì)確認(rèn)與會(huì)計(jì)計(jì)量原理（二）會(huì)計(jì)確認(rèn)的分類1.從會(huì)計(jì)信息處理過(guò)程角度分類——初始確認(rèn)、再確認(rèn)會(huì)計(jì)學(xué)原理4會(huì)計(jì)確認(rèn)與會(huì)計(jì)計(jì)量原理會(huì)計(jì)記錄會(huì)計(jì)報(bào)告經(jīng)濟(jì)交易與事項(xiàng)會(huì)計(jì)信息使用者(賬戶)(財(cái)務(wù)報(bào)表)初始確認(rèn)再確認(rèn)2險(xiǎn).令從展確袋認(rèn)骨對(duì)磨象蛋角圾度浴分鉛類—忠—積初掉始崖確糕認(rèn)甜、腎后含續(xù)壟確獲認(rèn)巨、慮終泡止玻確給認(rèn)以牧機(jī)占器澤設(shè)陵備痰為車?yán)颍簳?huì)背計(jì)挑學(xué)母原堂理帳4會(huì)導(dǎo)計(jì)精確撤認(rèn)瞎與拉會(huì)箱計(jì)緒計(jì)籮量錦原錯(cuò)理購(gòu)煎入果機(jī)輪器閃設(shè)墾備持懸有亭機(jī)求器循設(shè)振備機(jī)熊器泰設(shè)確備夢(mèng)報(bào)姐廢初陪始浴確渡認(rèn)后快續(xù)倒確忍認(rèn)終隨止毛確群認(rèn)（邁三老）妨?xí)佊?jì)樹(shù)確虧認(rèn)柱的基徐本標(biāo)眉準(zhǔn)1略.禿可廣定肥義露性蘇（駛d醫(yī)e巷f根i修n眾i朱t毀i推o眾n膝）—敏—憶符縱合顏某盞一病要斧素灶的南定萌義2腫.尚可悉計(jì)象量救性談（磚m梁e流a持s底u(yù)誼r寒a(chǎn)覆b步i烈l認(rèn)i滔t艙y嚴(yán)）—冤—計(jì)具茂有勇可罷靠漢的索計(jì)老量謝屬煌性占（坑標(biāo)卷準(zhǔn)叔）3漸.豬相湯關(guān)伏性攏（睬r色e較l后e鵝v浪a描n蜓c困e葛）—拖—魚(yú)實(shí)扮質(zhì)確性樸地謝影牽響喘決林策堵行動(dòng)為4跳.果可夏靠任性泄（暮r玻e芹l刻i浙a損b峰i累l偶i則t菜y躺）—亂—智如享實(shí)嗽反告映走經(jīng)伍濟(jì)頑活仍動(dòng)會(huì)伐計(jì)甜學(xué)百原輛理聰4會(huì)捕計(jì)狼確責(zé)認(rèn)良與宜會(huì)利計(jì)猾計(jì)泄量比原病理二毛、負(fù)會(huì)防計(jì)浩要拉素閥的填確驢認(rèn)(立一濾)彼資侍產(chǎn)控的克確六認(rèn)(四二亞)尾負(fù)間債肝的灘確濾認(rèn)(屑三葉)愧所析有甲者鬧權(quán)幻玉益晨的勇確府認(rèn)(豎四術(shù))循收堤入虜?shù)姆复_圍認(rèn)(輪五鄉(xiāng)豐)求費(fèi)尼用浙的合確墻認(rèn)(鼠六墳)喉利名潤(rùn)菠的頌確渡認(rèn)會(huì)尿計(jì)偵學(xué)誘原挎理佳4會(huì)均計(jì)撐確鞏認(rèn)灰與秤會(huì)浪計(jì)逃計(jì)消量紹原拖理第紗二援節(jié)處會(huì)漸計(jì)生計(jì)容量一急、夕會(huì)繞計(jì)早計(jì)舒量繩與僚會(huì)奮計(jì)盡確厲認(rèn)（踐一躲）巖會(huì)崖計(jì)申計(jì)日量術(shù)的態(tài)含至義會(huì)捐計(jì)劈燕計(jì)健量是圣根長(zhǎng)據(jù)勒被紡計(jì)來(lái)量亮對(duì)薄象速的怕計(jì)效量渾屬懶性斃，辮選頂擇簡(jiǎn)一許定國(guó)的丈計(jì)振量教基街礎(chǔ)父和貸計(jì)憑量跡單害位旋，擠確呆定厚應(yīng)邪記蚊錄超項(xiàng)惹目娃金吹額灣的形會(huì)季計(jì)奧處挎理屢過(guò)肯程毛。對(duì)麗經(jīng)嗚濟(jì)輛交者易改與癢事娃項(xiàng)桿的割價(jià)迎值神數(shù)客量念關(guān)在系葛進(jìn)巾行脖計(jì)撫算框和相衡案量擴(kuò)的偽過(guò)鞋程即，聞其御實(shí)葛質(zhì)災(zāi)是校以聰數(shù)股量知（飯主日要果是扣以似貨但幣擁表妻示每的劇價(jià)環(huán)值懼量匠）確關(guān)勝系痛揭迅示晨經(jīng)蜓濟(jì)翁事鑄項(xiàng)搖之皮間丘的慘內(nèi)專在葛聯(lián)截系攪?！鯥暫A粗S靈C備：賴“糊為作了車在筒資弟產(chǎn)貫負(fù)智債淘表雖和爪利筐潤(rùn)訪表臥中瞧確李認(rèn)郵和硬列袋示徑財(cái)哀務(wù)乒報(bào)岸表翁的征要撕素?zé)泊_械定序其欠金皺額跟的久過(guò)驚程盒。遭”會(huì)元計(jì)凝學(xué)乏原造理囑4會(huì)充計(jì)真確召認(rèn)極與閑會(huì)黑計(jì)鳴計(jì)汗量榜原挺理（誤二同）不會(huì)癥計(jì)吼計(jì)目量混的誤內(nèi)內(nèi)容1補(bǔ).伍資貸產(chǎn)料、申負(fù)湖債慨、量所棋有成者并權(quán)庸益害的枝計(jì)誘量2嘩.密收駐入襪、銅費(fèi)異用攪、卵利由潤(rùn)絲式的騎計(jì)研量■各吐種寺要蝕素袍均專存弊在柴計(jì)辣量半問(wèn)指題■計(jì)減量低重欄心職：比資洋產(chǎn)菜計(jì)滲量際與晨利漸潤(rùn)苦計(jì)順量！會(huì)相計(jì)掘?qū)W廢原緒理蕩4會(huì)竊計(jì)膀確禾認(rèn)奸與煤會(huì)字計(jì)產(chǎn)計(jì)光量墾原賴?yán)矶恰⒏顣?huì)呀計(jì)該計(jì)睬量?jī)攩螕?dān)位會(huì)床計(jì)限計(jì)僵量的單得位是翼指變計(jì)墨量藍(lán)尺墳度淘的裝量遇度廁單杠位鴿。1嫁.名從義蜂貨局幣綢單代位—怨—藍(lán)不夢(mèng)考歉慮獨(dú)貨亞幣坑購(gòu)論買怖力敲的識(shí)變矛動(dòng)2鉗.不店變遠(yuǎn)貨賞幣筐單江位（摟一奴般震購(gòu)聾買面力暢單漿位噴）—訴—焰考母慮陜貨耐幣狹購(gòu)拳買故力超的壇變倆動(dòng)會(huì)認(rèn)計(jì)慌學(xué)向原萍理鳳4會(huì)手計(jì)蓋確那認(rèn)睬與荷會(huì)柱計(jì)炸計(jì)泳量徹原憲理會(huì)街計(jì)伏計(jì)太量時(shí)以仁法梁定亞的撐名橫義墻貨澡幣示作坡為富計(jì)療量逆單練位滿。三笑、退會(huì)封計(jì)再計(jì)踐量源屬歡性會(huì)露計(jì)紛學(xué)粒原沉理品4會(huì)覽計(jì)弊確受認(rèn)判與勤會(huì)郵計(jì)說(shuō)計(jì)者量早原思理歷賤史茶成考本是題指英按欲照兼形故成糠某黨項(xiàng)智會(huì)宿計(jì)滿要驅(qū)素骨時(shí)弱所弓付夾出桑的碼實(shí)泰際都成較本宴計(jì)陜價(jià)嘉。重拴置掉成絮本是每指以按月照賀現(xiàn)德在萄形巾成蓮某焦項(xiàng)燙會(huì)聲計(jì)海要拐素壞可抖能赴付收出闊的辯成即本纖計(jì)純價(jià)口?？稍谱儍船F(xiàn)愈凈究值是脾指辟出愿售津是子可占能也收逝回痛的花金跑額置（蛾扣醒除軍可仁能當(dāng)發(fā)流生兆的華費(fèi)虜用智）狂?，F(xiàn)脾值是乏指超未避來(lái)杠現(xiàn)赴金老流蕉量羨的嚼折維現(xiàn)款值跪。公喚允乒價(jià)迅值是零指?jìng)蛟趯W(xué)公雞平表交捏易瘋中士，崇交艱易田雙農(nóng)方刻自江愿撥形膛成原的薄交腹易禍價(jià)統(tǒng)格俘。1糕.羊歷序史割成腫本2婆.筆重駱置搬成啊本3部.惹可患實(shí)收現(xiàn)扭凈伏值4隱.垂現(xiàn)終值5爆.帆公丑允德價(jià)寬值計(jì)眉量者屬脫性仍舉男例夜：（首1哭）柿1侮1圣月糠8章日共購(gòu)米入肉汽叨車榜一生輛臺(tái)，倆價(jià)卸款尤共纏計(jì)教3蹈6謀萬(wàn)伯元赤。（逼2嶄）蜻1萍1鄰月服1平2現(xiàn)日譯銷榆售漠商牙品嶼房狼屋灰一惰棟扮，堡價(jià)啦款班6鑒0啞0昌萬(wàn)爆元憤。（現(xiàn)3易）管1鼓1石月襯1壩9交日留準(zhǔn)磚備狐購(gòu)摟置途一源臺(tái)韻專堆用仆刨?gòu)B床妖，移預(yù)互計(jì)茅支像出灘6橫萬(wàn)冶元呼（點(diǎn)原鼻有腳同修樣傻刨澡床罪一視臺(tái)錘，蘆其抵購(gòu)踩入鞠價(jià)準(zhǔn)值案為胞6萬(wàn).輛5發(fā)萬(wàn)完元圈）倆。（咳4術(shù)）衣1沒(méi)1躁月嘩2園0休日桂出循售扒機(jī)踐床治一裁臺(tái)謝，占價(jià)校格鼻2委6胃萬(wàn)倉(cāng)元慮，帳需改要案支飼付宅運(yùn)醋輸把費(fèi)謠用才計(jì)度0甚.衫8怎萬(wàn)板元澇。（社5跳）丙1念1梳月狗2獵9素日金出束售罷商庭品裁獲覽得薯的燭應(yīng)鹿收轉(zhuǎn)賬犯款統(tǒng)2賭0習(xí)萬(wàn)音元溫，勸約頭定稼下歌年養(yǎng)1倘月房誠(chéng)3圾0撤日膀收若回臉。會(huì)婚計(jì)乓學(xué)本原蕩理熄4會(huì)株計(jì)部確榜認(rèn)療與寨會(huì)壇計(jì)嫩計(jì)收量屈原銹理四譯、搖會(huì)舒計(jì)匹計(jì)算量心單丘位督與撓會(huì)郵計(jì)背計(jì)尊量孫屬蜂性溉的箏組鎮(zhèn)合基寇本遇模岔式嘉：疼歷裕史失成疼本挑計(jì)飼量蔥模考式—兩—賤名梅義輩貨網(wǎng)幣遙/私歷協(xié)史響成受本會(huì)征計(jì)仰學(xué)洗原各理所4會(huì)關(guān)計(jì)梁確屆認(rèn)南與詞會(huì)爪計(jì)播計(jì)捏量溫原市理歷躺史超成船本程/聞不墻變咸購(gòu)佛買底力重金置移成漏本版/拒名掀義路貨咸幣重著置多成灘本不/罰不歐變貞購(gòu)支買矮力戰(zhàn)等匠計(jì)勻量很模奇式其海他蘿模突式手：會(huì)喜計(jì)錯(cuò)學(xué)宰原館理煙4會(huì)縱計(jì)離確虧認(rèn)動(dòng)與惱會(huì)常計(jì)編計(jì)消量怒原襖理第縣三譯節(jié)脅會(huì)速計(jì)和記炕錄會(huì)記計(jì)興核柳算餅的召方龜法設(shè)詞置淚會(huì)砌計(jì)正科湯目光和度賬弊戶復(fù)態(tài)式爬記帥帳填柳制似和裳審今核演憑逐證登練記滔帳竄簿成邪本屆計(jì)渡算財(cái)肉產(chǎn)蠟清悔查編愚制棕會(huì)家計(jì)暫報(bào)凳表會(huì)調(diào)計(jì)耀記幕錄習(xí)是響對(duì)駱會(huì)與計(jì)類對(duì)關(guān)象調(diào)進(jìn)丑行尖記構(gòu)錄星的羞手每段蓄，選即犧會(huì)顏計(jì)污核灑算雹方傭法論。會(huì)邪計(jì)芝學(xué)晃原裝理峽4會(huì)皂計(jì)撕確櫻認(rèn)月與外會(huì)蠅計(jì)斗計(jì)婆量偵原求理會(huì)話計(jì)伯核探算披方幅法色程獄序摔圖會(huì)釣計(jì)秒事各項(xiàng)填煎制磁審球核讀憑垂證登客記腫賬窩簿編盾制孫會(huì)敞計(jì)蔬報(bào)細(xì)表會(huì)洲計(jì)皺科情目蝕、減賬貧戶`復(fù)偶式相記院帳財(cái)膽產(chǎn)踩清寺查成確本凍計(jì)莊算會(huì)狂計(jì)境學(xué)啟原稻理鼓4會(huì)掘計(jì)禾確獻(xiàn)認(rèn)您與赤會(huì)騎計(jì)縱計(jì)嫩量祥原床理第置四送節(jié)響財(cái)牢務(wù)角會(huì)戒計(jì)衡報(bào)她告財(cái)傭務(wù)朱會(huì)默計(jì)偶報(bào)循告是斜指亡企那業(yè)戴對(duì)奔外震提奶供用的雪反領(lǐng)映麗企番業(yè)韻某歷一找特樸定渣日傲期梳的么財(cái)認(rèn)務(wù)才狀罵況心和各某囑一秀會(huì)翼計(jì)缸期沙間頁(yè)的坦經(jīng)杜營(yíng)秧成線果礦、繪現(xiàn)晚金抵流唐量豈等辦會(huì)言計(jì)翻信索息襯的租文浮件嫩。資軋產(chǎn)站負(fù)狀債亮表利布潤(rùn)拌表現(xiàn)蟲(chóng)金李流怠量圣表資疼產(chǎn)賄負(fù)峰債歪表是協(xié)指坡反籮映發(fā)企旦業(yè)羞在全某尸一促特介定鎮(zhèn)日惠期著的畏財(cái)過(guò)務(wù)蹤蝶狀零況揚(yáng)的井會(huì)怒計(jì)務(wù)報(bào)培表籮。利籠潤(rùn)罪表是宣指霜反敏映記企浙業(yè)陳在將一筑定書會(huì)根計(jì)景期燈間腸的兼經(jīng)劉營(yíng)劃成祖果釣的扭會(huì)屆計(jì)逼報(bào)露表柴。現(xiàn)日金憤流致量碰表是拾反戚映獎(jiǎng)企左業(yè)策在棍一新定急會(huì)南計(jì)置期身間摩的瞎現(xiàn)曉金響和黑現(xiàn)杜金竊等睛價(jià)補(bǔ)物龍流遼入住和平流范出良的下會(huì)己計(jì)駛報(bào)歉表答。第大五乏節(jié)負(fù)會(huì)倡計(jì)搏循場(chǎng)環(huán)一迅、尊會(huì)糊計(jì)瘡循瘦環(huán)殼的齡含添義對(duì)直企喝業(yè)灰經(jīng)堂濟(jì)縱交篩易起與秩事革項(xiàng)抱所更進(jìn)被行姑的節(jié)會(huì)腔計(jì)張確跨認(rèn)孝、嚴(yán)計(jì)才量閥、貪記臨錄泥和仍報(bào)映