基礎(chǔ)會(huì)計(jì) 會(huì)計(jì)核算的基本前提

會(huì)計(jì)基本假設(shè)是指會(huì)計(jì)準(zhǔn)則中規(guī)定的各種程序和方法適用的前提條件。第四節(jié)會(huì)計(jì)基本假設(shè)第二節(jié)會(huì)計(jì)基本假設(shè)二、持續(xù)經(jīng)營

一、會(huì)計(jì)主體三、會(huì)計(jì)分期四、貨幣計(jì)量進(jìn)行會(huì)計(jì)核算，首先要明確其核算的空間范圍，即為誰記賬。

會(huì)計(jì)主體假設(shè)是指假設(shè)會(huì)計(jì)所核算的是一個(gè)特定的企業(yè)或單位的經(jīng)濟(jì)活動(dòng)，而不是漫無邊際的。盡管現(xiàn)代企業(yè)歸投資者所有，但企業(yè)的會(huì)計(jì)核算不包括該企業(yè)投資者或債權(quán)人經(jīng)濟(jì)活動(dòng)，或其他單位的經(jīng)營活動(dòng)。一、會(huì)計(jì)主體一揮般灑地篇，原經(jīng)召濟(jì)曉上困獨(dú)兆立鄭或踐相華對(duì)精獨(dú)劍立量的添企稿業(yè)貓、禍公梯司棗、冒事炮業(yè)松單唇位揉等襖都宅是洋會(huì)井計(jì)杰主嬌體瞇。糧甚球至密只膜要暴有編必膀要迎，歷任織何皆一駐個(gè)堪組旅織差都渾可平以翁成瓜為其一導(dǎo)個(gè)資會(huì)甲計(jì)榜主陣體側(cè)，傲典匪型澤的嶄會(huì)嶼計(jì)擊主圍體棟是仇經(jīng)猾營仍性筐企口業(yè)嗓。一漢、甘會(huì)逆計(jì)格主雜體國有企業(yè)獨(dú)資企業(yè)合伙企業(yè)公司分公司會(huì)計(jì)主體獨(dú)自立負(fù)經(jīng)盈營虧法應(yīng)律防主挽體具麥有塘獨(dú)宰立劫法高人魚資保格行被政\事覺業(yè)踐單跪位價(jià)和稻社銹會(huì)正團(tuán)祝體具有法人資格的企業(yè)具有法人資格的公司行政\事業(yè)單位和社會(huì)團(tuán)體例1彼-趙1齊言魯誰公穗司悼有兇一帽子貴公隆司喊，灶母欺子階公還司寬均渡為出同一梳法勢(shì)律魄主退體害，拆但苦母源公擊司尖對(duì)辜子饅公閑司繞擁集有忙控撇制載權(quán)斃，炕為敘了全萬面洗反乘映獲由惑母告子靠公廟司料組晚成情的緞企拍業(yè)禾集劑團(tuán)愿整呼體低的懂財(cái)欄務(wù)右狀況條、室經(jīng)容營療成匹果睡和服現(xiàn)功金復(fù)流倍量役，刑就堵需女要竿將冒企束業(yè)命集澤團(tuán)躁作絲式為一穿個(gè)馬會(huì)碼計(jì)創(chuàng)主焦體捧，哨編太制合火并載財(cái)壩務(wù)饑報(bào)史表撒。一解、逝會(huì)伴計(jì)熔主既體一臣、丙會(huì)章計(jì)癢主丙體會(huì)己計(jì)珍主鞭體葛假律設(shè)守限巧定川了拳會(huì)嫩計(jì)脈核浮算搜的軟空國間昨范認(rèn)圍徑。會(huì)末計(jì)斥主裂體絕假忽設(shè)差是衡持雞續(xù)雨經(jīng)訂營貢、仁會(huì)加計(jì)框分?jǐn)偲谵I和跑貨愁幣嗚計(jì)百量假豎設(shè)坦以坦及籍全巧部稼會(huì)岡計(jì)章核壓算缸原范則援建兵立駱的行基浙礎(chǔ)骨。會(huì)楊計(jì)映主啟體晴假節(jié)設(shè)喪的電意烈義B會(huì)估計(jì)外主覆體A會(huì)番計(jì)看主黃體A從B購趨入殲材啄料搜一蘿批鉆，落款借項(xiàng)猶未分付A主體作材料購入核算：材料增加，債務(wù)增加B主體作商品銷售核算：收入增加，債權(quán)增加持末續(xù)篇經(jīng)枯營藍(lán)，杠是以指則企禍業(yè)雕的走生期產(chǎn)獲經(jīng)臥營含活褲動(dòng)燙將飾按碎照解既爛定嗽的解目鋪標(biāo)濾持糧續(xù)彩下怨去慶，咱在亦可梁以睬預(yù)摟見漠的翁將閱來坡，屠不仍會(huì)霞面簡臨奸破殺產(chǎn)示清驅(qū)算耳。二圖、監(jiān)持沫續(xù)抽經(jīng)付營持黎續(xù)論經(jīng)妨營掠發(fā)押展破懷產(chǎn)清南算某會(huì)計(jì)主體兩種發(fā)展趨勢(shì)對(duì)壁于那持尊續(xù)晌經(jīng)窄營裝的騎企向業(yè)效，慚投醫(yī)資戶者甜需達(dá)要獸通箭過誕其泛現(xiàn)捏在怨的馬財(cái)領(lǐng)務(wù)種狀含況材與清過熱去妨一歉定賭時(shí)什期碎的什經(jīng)榜營租成感果捕，機(jī)來吳預(yù)戶測(cè)滋其課未潛來線的胳財(cái)避務(wù)受狀煎況捧與絲式經(jīng)編營貼成舟果捷，傅據(jù)兵以雪作泰出侍投遭資帳決柳策芬?？食治ɡm(xù)稈經(jīng)衛(wèi)營噴企差業(yè)照的店會(huì)牢計(jì)兇核亮算娘應(yīng)虜當(dāng)彈采未用病非吵清巖算球基艙礎(chǔ)街，醉例姻如虛資典產(chǎn)立按暢成舟本萬計(jì)敢價(jià)拘就幅是金基擋于夸持袋續(xù)位經(jīng)糊營核這佩一帽假銜設(shè)驕或撓前煩提乞的鴉。二肌、悶持扁續(xù)老經(jīng)羞營然吸而缺，佛在景市潮場(chǎng)丑經(jīng)戲濟(jì)集條剪件縣下效，諸每陶一夜個(gè)嘩企欲業(yè)隆都摔存兄在掌經(jīng)利營米失旁敗歇的鉤風(fēng)蘋險(xiǎn)褲，趕都篇可連能弓變敬得竭無密力渾償觸債困而慰被謹(jǐn)迫寒宣潮告耍破喘產(chǎn)遣進(jìn)小行普法嚼律唇上強(qiáng)的志改支組陰。廉一船旦瞎會(huì)僵計(jì)膝人脅員紡有效證走據(jù)腦證攜明律企勞業(yè)幕將象要遭破勤產(chǎn)哥清品算廈，久持里續(xù)腔經(jīng)裂營斧的琴基雹本燙前茅提亂或盤假粒設(shè)壩便傲不稠再扯成喊立捆，管企勤業(yè)害的希會(huì)頌計(jì)或核缺算尿必濤須同采汁用目清餡算伯基剪礎(chǔ)勵(lì)。二乎、明持即續(xù)參經(jīng)扯營二竄、銹持評(píng)續(xù)減經(jīng)扮營有防了毛持愁續(xù)養(yǎng)經(jīng)汁營祝的叔假勸設(shè)始才紛能葬對(duì)網(wǎng)資鑒產(chǎn)泡按早歷亂史藍(lán)成蜂本史計(jì)愛價(jià)雨，側(cè)折永舊趨費(fèi)森用往的沉分翼期方提掌取遼才穿能籮正織常采進(jìn)戲行柔，卡否按則謊資種產(chǎn)婆的酬評(píng)弦估項(xiàng)、領(lǐng)費(fèi)窗用家在似受擴(kuò)益絨期聽的敘分觀配速，臘負(fù)僚債絲式按粘期盒償?shù)€固，個(gè)以皺及好所醫(yī)有把者赴權(quán)犬益蜜和梯經(jīng)棍營紹成擇果灰將烈無胞法掠確蘋認(rèn)引。持斤續(xù)朝經(jīng)寬營在假心設(shè)病的蠅意逝義例1裝-心2齊吩魯翻公疫司蝦從蘆銀堵行失取滔得監(jiān)一誰筆5年臘期呆的化長期恒借邀款藥，迫按條年遙付吸息趁，倒到刃期壓還蜻本婚，較考爪慮棟到腐該悼企視業(yè)將若來械持拍續(xù)棄經(jīng)玻營些下遷去軟，蔬銀拐行灘才你會(huì)織將彩款犧項(xiàng)薦借私給繳企業(yè)腥，飯企其業(yè)勾才晉能漿按俊期星付婚息好，端到白期賓還景本渾。如醬果玩沒塑有熟持外續(xù)駱經(jīng)工營崇假在設(shè)脹，漂企體業(yè)僑將泰無臟法天取腸得借伶款程，沖就供更誕談帝不橋上吊到撞期渴還瞧本均付源息燒。二勸、吵持妹續(xù)瘋經(jīng)騎營會(huì)窯計(jì)斧分財(cái)期缺，士是鈴指尖把鞏會(huì)毒計(jì)刑主眉體丹的癥持嬸續(xù)噴不凈斷參經(jīng)濟(jì)巾活酷動(dòng)亞過糠程卷，拒劃材分?jǐn)y為哲若商干旦個(gè)帖首傅尾怎相床連上、皇等私間釘距的吊時(shí)校間芹段損，勵(lì)每蹄一哄個(gè)起時(shí)鏟間公段美稱迷為奴一賓個(gè)祥會(huì)尖計(jì)陪期朋間經(jīng)。會(huì)文計(jì)訓(xùn)期字間鋼分作為氧年擴(kuò)度烏和炊中懇期愉。禿年辰度圓和段中是期歐均按扣公對(duì)歷響起刊訖俗日醫(yī)期鬼確照定鄰。三爛、罷會(huì)書計(jì)道分選期三鼓、折會(huì)鼓計(jì)陶分迷期月飯度季爐度半掠年者度123456789101112會(huì)浸計(jì)提期餃間會(huì)婆計(jì)末年衫度會(huì)添計(jì)注中胳期三泊、葵會(huì)漿計(jì)貸分?jǐn)偲谟晌ㄓ隈v會(huì)喊計(jì)昆分生期衡，蜓才歉產(chǎn)不生讓了撞當(dāng)晚期藝與臉其課他葛期努間宜的鐘差潤別高。齊從到而金出絡(luò)現(xiàn)零了潮權(quán)犧責(zé)后發(fā)淋生退制團(tuán)和徐收復(fù)付譜實(shí)素現(xiàn)怒制宵的遠(yuǎn)區(qū)燦別賊，裙進(jìn)缺而忽出纏現(xiàn)被了還應(yīng)也收薯、期應(yīng)械付墊、蠢遞村延謠、洗預(yù)叼提話、敞待扮攤勺等諷會(huì)裁計(jì)間處柔理帽方兄法爛。會(huì)肯計(jì)扯分致期按假明設(shè)許的遵意泊義三碌、祖會(huì)茅計(jì)得分工期本弟年僚度役企糧業(yè)銳財(cái)智務(wù)蛇狀攪況岡及嶼經(jīng)漁營榴成襯果冬和想現(xiàn)音金佳流臉量隙如嘩何123456789101112定期結(jié)賬編制財(cái)務(wù)會(huì)計(jì)報(bào)告及時(shí)對(duì)外報(bào)送貨諸幣各計(jì)駱量哄，皂是衣指敘對(duì)族所蠻有剩會(huì)天計(jì)馳的纏對(duì)懷象組，幻玉采猾用貨墨幣典作計(jì)為驢統(tǒng)罷一閣的鴿尺北度忘進(jìn)日行帆計(jì)杯量東。貨愚幣寶計(jì)錯(cuò)量旗這鼻一煤前皆提郊條切件壇為磚會(huì)疤計(jì)極核選算蹈指艇定絡(luò)了計(jì)沫量建單揉位鏡。四門、溝貨宅幣械計(jì)宮量四刷、孝貨世幣胸計(jì)樂量一沃是桌會(huì)額計(jì)映核釘算濤要臭以莫貨彼幣鄭作奴為屋主歪要蛋的節(jié)計(jì)潑量廈尺術(shù)度畝，樣會(huì)備計(jì)茫法面規(guī)單定梳會(huì)俱計(jì)煩核僚算選以壤人懂民留幣輛為致記迫賬出本致位扔幣翠，饅業(yè)蛙務(wù)病收著支桿以避人鞋民敲幣置以諷外輝的敢貨窯幣按為養(yǎng)主瞎的渣單頁位振，惹可餓以寸選營定仙其受中細(xì)一螞種隔作概為受記蝴賬篩本假位亞幣歐，棉但宿是騎編豆報(bào)話的淘財(cái)接務(wù)趨會(huì)章計(jì)副報(bào)旱表折應(yīng)湯當(dāng)交折離算突為籃人歷民快幣紙。貨剃幣啊計(jì)擱量廢假金設(shè)挎的摸兩笑層疾含霧義四灑、櫻貨撥幣敵計(jì)恒量二度是沉假迎定努幣宜值瞧穩(wěn)道定繞，未因糧為梯只億有您在撥幣粱值崗穩(wěn)齊定治或參相登對(duì)鋼穩(wěn)前定萬的閃情菠況哪下貪，倆不妻同腿時(shí)閃點(diǎn)訪上具的野資博產(chǎn)書的小價(jià)托值撒才澡有戚可變比近性犁，寒不爺同道期扎間靈的遙收伍入拾和念費(fèi)露用獻(xiàn)才臂能灶進(jìn)各行租比敲較啊，構(gòu)并壩計(jì)朵算量確須定流其弓經(jīng)勇營窗成郵果丑，殃會(huì)揮計(jì)網(wǎng)核印算皂提宋供伶的送會(huì)澇計(jì)詠信如息枯才盜能涌真銳實(shí)果反裙映葡會(huì)惹計(jì)曾主脈體尸的爬經(jīng)幟濟(jì)衣活用動(dòng)遭情杰況餃。貨蒸幣拘計(jì)傍量宗假姥設(shè)箭的民兩商層孟含銷義會(huì)督計(jì)求主考體班假落設(shè)珍，朱使痕企不業(yè)燒會(huì)鄰計(jì)厚僅肺僅皺核助算園其割自窄身輪的布經(jīng)撞濟(jì)賴業(yè)拼務(wù)事丹項(xiàng)踏，混這法就巾界逼定鞭了壟會(huì)累計(jì)怕核將算撕內(nèi)穩(wěn)容儉的吼空歪間勢(shì)范橫圍怨，我劃誰清鄉(xiāng)豐了鏡本究企忙業(yè)與比其燃他標(biāo)方拋面顯利粗益脆相侄關(guān)炮者鄉(xiāng)豐的森界暴限鳴，放使許會(huì)馳計(jì)讀主言體起具私有割核叨算習(xí)的支獨(dú)供立性撕，躺以練保疏護(hù)態(tài)投轎資敬者池和暮經(jīng)阻營掙者獨(dú)的浮利其益奶；通臺(tái)過版持套續(xù)墓經(jīng)鉗營唇假腸設(shè)看，席使長企虎業(yè)飾的色經(jīng)抄濟(jì)決業(yè)絹務(wù)直事標(biāo)項(xiàng)爐處癥于谷一愁個(gè)鼠無終幻玉止寄的今可蒜持杠續(xù)罰經(jīng)秀營