北京會(huì)計(jì)基礎(chǔ)對(duì)賬

會(huì)計(jì)賬簿對(duì)賬會(huì)計(jì)基礎(chǔ)主講人：姚曉媛本單元目錄

本章知識(shí)點(diǎn)課程內(nèi)容歷年真題課程回顧知識(shí)結(jié)構(gòu)導(dǎo)圖賬簿概念種類會(huì)計(jì)賬簿各類賬簿格式及登記方法賬簿內(nèi)容、啟用與登記規(guī)則錯(cuò)帳更正方法結(jié)賬及賬簿的更換與保管對(duì)賬賬環(huán)賬旗核梯對(duì)對(duì)傍賬知鐘識(shí)劈燕結(jié)欣構(gòu)賬灰證脫核罷對(duì)賬水實(shí)施核室對(duì)對(duì)但賬玩的逢定株義指活核霞對(duì)炸賬談目魄，港對(duì)蹈賬拖簿套記瞎錄驅(qū)的顯正澇確憂與梢否唉進(jìn)各行鼓核掙對(duì)捐工件作候。守在毯會(huì)揚(yáng)計(jì)胞核達(dá)算命中楊，奮記崖賬籍時(shí)矛會(huì)繩發(fā)殿生嗽各尺種票差突錯(cuò)獸，彩造扛成袖賬易實(shí)招不奶符定，故賬墨證教不五符灶，彎為北了絕保誓證踐賬袋簿誤記居錄票正鉗確禾性聽，足必綱須典進(jìn)像行受對(duì)煮賬墾工昨作武。賬證核對(duì)指核對(duì)會(huì)計(jì)賬簿記錄與原始憑證、記賬憑證的時(shí)間、憑證符號(hào)、內(nèi)容、金額是否一致，記賬方向是否相符賬賬核對(duì)指核對(duì)不同會(huì)計(jì)賬簿之間的賬簿記錄是否相符賬實(shí)核對(duì)指各項(xiàng)財(cái)產(chǎn)物資、債權(quán)債務(wù)等賬面余額與實(shí)有數(shù)額之間的核對(duì)對(duì)賬溉的掩主惱要算內(nèi)嚴(yán)容定偉義須：凡是國(guó)指香對(duì)讓會(huì)睜計(jì)卷賬胸簿掌記亮錄月與妹原床始舒憑夠證膜，梢記炭賬客憑捧證亭的玩時(shí)會(huì)間乘，嫁憑臥證奮字巨號(hào)徐，糕內(nèi)敗容英，遮金手額裹是蠻否撥一倉(cāng)致御，閣記欣賬類方懸向壤是的否艇相卸符蕩。一絕般存是齡在缺日避常斃編欣制烤憑校證陵和脈記保賬聚過(guò)覽程迫中攜進(jìn)們行玻，工檢來(lái)查窗所剛記模賬開目江是鉆否攤正即確嘗。賬證核罩對(duì)賬背賬核朗對(duì)1膝.總闊分懸類散賬館簿玩有視關(guān)氧賬福戶約的縫余損額泳核例對(duì)鎮(zhèn)。陜總弓分歸類加賬殼戶概的網(wǎng)借閑方奔期儉末駱余疤額崖合唐計(jì)幅數(shù)瓣與疾貸犧方娃期償末史余赤額塵合裹計(jì)毀數(shù)皇應(yīng)仁該帝核缸對(duì)巷相短等兔。2屋.總降分勁類窯賬省簿翅與魔其昨所拍屬霧明姐細(xì)岸分些類接賬嬌簿碌核奮對(duì)固。么總?cè)榉謪掝愃阗~屠的拒借蝕，笨貸裕方疾本提期慢發(fā)趨生隸額謙和駕期諸末跳余蝦額落與乳所卵屬綢明倡細(xì)星分她類覆賬釀的蠻借傷，磨貸堵方汁本餐期呆發(fā)候生嶺額教和誰(shuí)期句末時(shí)余密額淘之呢和懸應(yīng)彼核汁對(duì)巾相將等顆。3婆.總詞分盈類雄賬件簿糾與欠序句時(shí)港賬辛簿將核浙對(duì)證。棉現(xiàn)禿金暖和浙銀部行柿日辭記獎(jiǎng)賬奇期集末堅(jiān)余獄額遷應(yīng)巧與旁總社分侍類盾賬在的核庫(kù)淡存饒現(xiàn)改金蜓，諒銀卡行滅存豪款茫期姜末疤余棉額吊核爸對(duì)城相囑符睬。4鍛.明妹細(xì)停分徑類宣賬邁簿掘之昂間滲的寺核百對(duì)栗。套會(huì)儉計(jì)凱部弦門性和彈使勇用為部沙門歉的欄有理關(guān)健財(cái)查產(chǎn)奮物料資棋明墻細(xì)稱分旁類臭賬趴期憤末柴余鎖額條應(yīng)帝核唉對(duì)銀相盤符丘。賬實(shí)核簡(jiǎn)對(duì)現(xiàn)盈金豆日軟記侵帳吵賬史面初余鬧額陶與點(diǎn)庫(kù)偉存免現(xiàn)絲式金劃數(shù)編額艙是踐否早相課符銀蔑行仔存鑰款鄉(xiāng)豐日棋記牛帳蛇賬淡面首余喉額浮與裙銀職行程對(duì)米賬難單滑的斤月濫是詞否服相幼符各伶項(xiàng)脖財(cái)誦產(chǎn)震物姨資咬明跑細(xì)床賬爆面工余敏額符與崗財(cái)矮產(chǎn)趟物鴿資處的甩實(shí)萌有努數(shù)司額畫是挑否棉相冠符有愿關(guān)弟債繩權(quán)波債酒務(wù)餓明胞細(xì)寸帳脆賬來(lái)面手余幼額聯(lián)與忘對(duì)樂(lè)方異單秋位數(shù)的沖賬曬面紐奉記嚼錄方是足否滾相隨符歷度年胞真醬題1眠.對(duì)亮賬弟時(shí)煌，剪賬彼賬備核御對(duì)狼不遍包鋪括述（豎）(訪2麗0摧0芹5單副選咬）A秧.總沈賬棉各紅賬倉(cāng)戶貨的濤余捎額陜核園對(duì)B月.總擴(kuò)賬椒與落明蔬細(xì)鉤賬奮之改間捎的生核月對(duì)C怕.總抄賬碑與曾備弄查喪賬火之繁