天津財(cái)經(jīng)會(huì)計(jì)學(xué) 第一章總論

會(huì)計(jì)學(xué)

姜娟

第一章總論

第一節(jié)會(huì)計(jì)及其作用第二節(jié)會(huì)計(jì)信息使用者第三節(jié)會(huì)計(jì)要素第四節(jié)會(huì)計(jì)的分類第五節(jié)我國(guó)會(huì)計(jì)法規(guī)體系第一節(jié)會(huì)計(jì)及其作用一、會(huì)計(jì)的含義會(huì)計(jì)是隨著人類社會(huì)生產(chǎn)的發(fā)展和經(jīng)濟(jì)管理的需要而產(chǎn)生、發(fā)展并不斷完善起來的。1肌.屋會(huì)盟計(jì)渠發(fā)嬌展搶歷訂程會(huì)寺計(jì)首萌耕芽刻時(shí)餡期堆—毛—援結(jié)禍繩讓記測(cè)事獄、惜刻厭石冒求掛數(shù)古網(wǎng)代嚇會(huì)書計(jì)庭—墊—尿產(chǎn)煤生野了威對(duì)蟲生時(shí)產(chǎn)嘉活孕動(dòng)姻進(jìn)半行笨專搶門躬計(jì)遼量詳與乒記架錄居的禮會(huì)覽計(jì)近致代假會(huì)題計(jì)風(fēng)—睬—斤盧戚卡急·努帕徹喬映利牢，弟《粉算共術(shù)告、蓬幾謀何單、擾比南與負(fù)比私例堤概稅要峽》現(xiàn)池代辰會(huì)魚計(jì)獵—妙—察股宋份貍有鎮(zhèn)限匯公福司杯出零現(xiàn)清金朝傻焦硬循抵在石《賄孟精子形正吵義逼》狂中濱的皂解塑釋艘為毯：艙“欲零湊星動(dòng)算聞之麻為若計(jì)皮，冷總硬合略算第之辱為獸會(huì)娃”怎?！白斯げ戮邞蛘搰钡ⅲ翰鹫J(rèn)歷為籠會(huì)元計(jì)巨是言一罷個(gè)鍛方諒法掏體兆系突。信把息視系膀統(tǒng)恰論料：趁會(huì)繼計(jì)薪是陡旨鮮在述提菊高襲經(jīng)肆濟(jì)珍效重益槳，拉加焦強(qiáng)乏經(jīng)擁濟(jì)淋管豈理級(jí)而增在領(lǐng)企跨業(yè)誘范獎(jiǎng)圍塵內(nèi)狡建紫立握的吧一潔個(gè)飲以播提輪供隆財(cái)稱務(wù)疤信沙息區(qū)為趣主冰的金經(jīng)喚濟(jì)誤信臭息模系醬統(tǒng)騙。管冒理騎活撲動(dòng)襲論井：晶會(huì)給計(jì)遠(yuǎn)是蒜經(jīng)血濟(jì)緒管紗理樓的患重刪要喬組幸成煉部領(lǐng)分咳，畢它違是立以難貨廢幣議計(jì)劈燕量訓(xùn)為耐主芳要疲形憑式簡(jiǎn)并勤采妥用懷專寨門音方旋法僅，伙對(duì)妄經(jīng)慰濟(jì)藥活斑動(dòng)抱進(jìn)慮行拾反櫻映驅(qū)和公監(jiān)申督繞的碰一尺種余管窄理昏活陳動(dòng)截。2寬.樣會(huì)躺計(jì)覽的秧含聞義二眨、睜會(huì)嘴計(jì)敵的占作糟用會(huì)奏計(jì)浸是坡以沾貨遮幣挽為壓主尿要譜計(jì)尺量炭單喜位圣，養(yǎng)反怨映械和戀監(jiān)膀督信一背個(gè)淘單桃位桌經(jīng)室濟(jì)孩活麥動(dòng)展的勺一懼種貓經(jīng)陶濟(jì)洗管潮理?yè)旃ご嘧鏖g。會(huì)案計(jì)晌的淺基摧本壟職貍能雖：絡(luò)核寫算粉與路監(jiān)患督董。1點(diǎn).駛幫放助郊投汗資繭者筋和驕債怎權(quán)本人澇作庫(kù)出妙合蠟理童的母決乞策2克.鐮考朗評(píng)李企檢業(yè)肚管島理掏當(dāng)居局賺管抹理師資膊源烘的唇責(zé)稈任匪和續(xù)績(jī)礙效3更.緊為奇國(guó)尤家裕提棗供繩宏窗觀庭調(diào)餅控竊所炒需滋要松的習(xí)特芬殊格信司息4屑.瓦為殼企疾業(yè)折經(jīng)昌營(yíng)兵者殃提括供昏管竹理誓所定需獵要攤的刃各貧種梨信服息第閘二茶節(jié)澆會(huì)杏計(jì)木信蠶息切的冷使委用魄者一倆、餃會(huì)悄計(jì)末信債息沒的晃外柳部卸使苗用要者1盲.嗽會(huì)挨計(jì)狠信們息恰使暮用炸者火—側(cè)—扮股宿東2哄.造會(huì)忘計(jì)膨信欄息纖使染用璃者焦—佳—車債鈴權(quán)洪人3蛛.合會(huì)舉計(jì)獲信繩息瘦使揉用州者蒙—突—蘋政舌府響管熊理取部掉門4銅.喝會(huì)夸計(jì)哭信手息英使趟用旗者?！啤眴T憑工5代.堂會(huì)符計(jì)毀信菌息翻使盡用飾者聯(lián)—時(shí)—赤供武應(yīng)惠商貼與爽采氧購(gòu)滾商6戚.爭(zhēng)會(huì)功計(jì)黨信龍息仇使殊用屯者萍—燭—肆顧柴客7燙.探會(huì)厚計(jì)房誠(chéng)信剝息怪使臟用沫者斥—飼—疑其慢他二蜘、煉會(huì)主計(jì)搞信惹息牛內(nèi)箱部狐使妄用蛋者第悶三趣節(jié)爭(zhēng)會(huì)防計(jì)巴要合素會(huì)布計(jì)鞏要鼻素唇是偏根虜據(jù)健交便易挖或蛋者崗事鋼項(xiàng)壓的芝經(jīng)鋒濟(jì)勻特苗征塑所稍確典定率的眨財(cái)塵務(wù)糕會(huì)辯計(jì)其對(duì)山象筐的犯基嘗本愧分趨類篩，海是莫會(huì)訓(xùn)計(jì)戴報(bào)省表給的致基險(xiǎn)本虛要敵素注，秩也妻是震賬呈戶耀的雅歸主集線和救概赴括柜。會(huì)蓮計(jì)鞭要印素峰按狹照怖其即性伐質(zhì)匪分恐為車資士產(chǎn)雜、德負(fù)書債癢、劫所園有殲者稿權(quán)糧益布、閣收恭入百、押費(fèi)翅用旋和無利旱潤(rùn)路。一木、證資駁產(chǎn)資錯(cuò)產(chǎn)觸是郊企龍業(yè)似過柿去斜的睬交對(duì)易鑒或扎者舟事悶項(xiàng)菊形綁成確的韻，筒由米企景業(yè)鄉(xiāng)豐擁芒有揚(yáng)或塑者劫控余制長(zhǎng)的抵，粒預(yù)番期姐會(huì)誤給絡(luò)企諸業(yè)漿帶莫來晴經(jīng)悼濟(jì)劑利驗(yàn)益啊的猾資柳源園。資保產(chǎn)伸具觀有營(yíng)以舟下喊幾養(yǎng)個(gè)差方注面攪的漲特咽征螞：資傘產(chǎn)票預(yù)園期弊會(huì)困給警企信業(yè)盾帶只來憑經(jīng)哲濟(jì)羨利駛益資林產(chǎn)諒應(yīng)斃為卸企葵業(yè)醫(yī)擁細(xì)有部或蝴者令控校制鎖的蘆資劉源資沖產(chǎn)時(shí)由仰企滑業(yè)突過口去貼的睬交候易待或迅者形事邊項(xiàng)皆形餐成個(gè)的資撞產(chǎn)同按龍流舅動(dòng)秩性括分芹為伶流并動(dòng)死資津產(chǎn)扛和占非譜流嶄動(dòng)酸資豬產(chǎn)娃。二影、支負(fù)漢債負(fù)己債遲是銜指拍企窗業(yè)謝過祝去失的身交負(fù)易鉤或有者禍?zhǔn)聮唔?xiàng)號(hào)形康成貍的以，助預(yù)榴期閱會(huì)態(tài)導(dǎo)何致繁經(jīng)唉濟(jì)媽利瞧益揀流每出掉企抹業(yè)免的航現(xiàn)羽時(shí)閘義族務(wù)倚。負(fù)唯債肆有碗以偵下您幾傅個(gè)座方及面動(dòng)的扇特夠征梳：負(fù)攤債銅是蛋企臂業(yè)赤承小擔(dān)裂的糟現(xiàn)搬時(shí)出義騎務(wù)負(fù)予債映預(yù)揪期陸會(huì)礎(chǔ)導(dǎo)形致伐經(jīng)傭濟(jì)飄利劈燕益眼流課出猶企往業(yè)負(fù)捷債獵是亭由叨企鍋業(yè)危過尸去烏的過交旗易藝或寨者盞事瓜項(xiàng)匙形擠成細(xì)的負(fù)酷債母按警照督償熟還征的尸時(shí)債間煮及拳風(fēng)贈(zèng)險(xiǎn)篩性饅分夠?yàn)榕剂骷賱?dòng)忠負(fù)損債拾和岔長(zhǎng)基期指負(fù)伍債環(huán)。三童、肺所趴有墨者描權(quán)彈益所選有塞者乳權(quán)深益殘是忙指拜企縮慧業(yè)孩資境產(chǎn)彩扣運(yùn)除羨負(fù)粥債刪后澡，趟由須所秒有逝者段享陡有梅的儀剩丙余抹權(quán)館益掏。所幅有垃者雄權(quán)孫益旁來奮源閘包臥括撕所宏有被者貞投評(píng)入逗的嘩資隸本緣瑞、移直涉接悟計(jì)鋒入探所己有啦者粒權(quán)瘡益嬸的寬利匪得母和閘損恩失攻、添留米存蘿收畫益燒等餡。通氏常彈由循股恥本盤（處實(shí)去收受資秀本孫）錢、怎資瘋本稅公扭積妹、垃盈摧余您公奴積皇和封未乓分顧配挪利瓜潤(rùn)屆組嘩成敵。所牲有羞者象權(quán)則益剛體仙現(xiàn)剛的易是游所唯有妥者裁在叢企造業(yè)回中扮的鳴剩擾余夕權(quán)甘益事，趨因結(jié)此虜所違有俗者孕權(quán)嘗益富的暢確鹽認(rèn)葛主慘要脊依杰賴嶺于煩其熔他餡會(huì)抱計(jì)近要蔽素傷，棄尤傭其鳴是惹資露產(chǎn)胡和廣負(fù)揪債隸的諸確疫認(rèn)駛。四蒙、容收掏入收降入放是刺指坑企支業(yè)膜在邁日拍常狡活鬧動(dòng)服中些形脹成束的違、軌會(huì)度導(dǎo)媽致泉所省有戴者溜權(quán)丟益鐘增裳加移的葵、剛與凈所屋有龍者甘投伏入嗎資賺本冠無座關(guān)貸的澡經(jīng)燈濟(jì)冤利顏益桐的爛總星流紐奉入尾。收遷入扛具雙有味以寺下章特別征尊：收治入歸是爐企殿業(yè)垂日做常舒活祝動(dòng)閑中托形融成桶的收巾入辦是閑與歉所塑有獸者仍投涌入某資慣本鄉(xiāng)豐無駕關(guān)汽的繪經(jīng)扣濟(jì)拘利膽益羽的避總孫流恨入收盆入屠會(huì)拋導(dǎo)蘿致趴所踏有拔者步權(quán)粒益教增察加收渠入竄按撐照路重辣要辦程戒度慌可拾以瓶分習(xí)為攻主儲(chǔ)營(yíng)顫業(yè)爛務(wù)洽收欣入滲和咽其望他袋業(yè)氧務(wù)濱收恭入貫。五達(dá)、漂費(fèi)和用費(fèi)襯用獵是承指存企粘業(yè)趕在斷日伸常華活任動(dòng)擾中窯發(fā)攤生樣的蓋、岸會(huì)卷導(dǎo)眨致叉所晨有預(yù)者幕權(quán)滴益型減柿少降的凱、豆與羞向婚所蜜有流者仔分兼配織利菊潤(rùn)票無攜關(guān)及的奴經(jīng)尖濟(jì)勺利散益燥的蜘總污流狠出蒜。費(fèi)忌用常具藏有姻以睛下推幾傍個(gè)暫方夠面映的寒特昨征券：費(fèi)冰用吐是慣企秧業(yè)喝在抓日盟常削活圣動(dòng)遼中縮慧形施成卷的費(fèi)獻(xiàn)用柏是搭與扇向直所煩有廈者濾分白配紙利翅潤(rùn)妨無亭關(guān)澡的項(xiàng)經(jīng)蜂濟(jì)叼利銀益檔的啞總踐流晌出費(fèi)冠用屠會(huì)微導(dǎo)鍛致墊所馬有住者府權(quán)質(zhì)益謝的膀減牲少按容照插費(fèi)色用祝與稈成渴本倒的爸關(guān)見系寄分系為艇生談產(chǎn)但成除本器和剖期贏間朝費(fèi)差用蒸。六蹈、列利焰潤(rùn)利曾潤(rùn)惰是渾指退企尿業(yè)驕在凍一寇定蠟會(huì)玻計(jì)冠期思間投的救經(jīng)寒營(yíng)印成姑果紀(jì)。利陣潤(rùn)丟往岔往挑是涌評(píng)秘價(jià)奶企夾業(yè)健管怪理冊(cè)層心業(yè)縣績(jī)臺(tái)的異一之項(xiàng)劫重稱要丹指腿標(biāo)期，撒也賴是侵投飾資更者逢等校財(cái)澆務(wù)翠報(bào)路告謠使映用胞者墓進(jìn)貼行柔決碗策床時(shí)高的盈重凱要污參羞考慌。利比潤(rùn)彈反勝映司的逗是餃?zhǔn)詹砣氚鐪p遠(yuǎn)去寒費(fèi)趕用監(jiān)、意利幅得微減鉤去扔損寧失謎后迅的循凈攤額侍的害概烈念笨，吹因洪此閱，怨利讀潤(rùn)覺的罰確績(jī)認(rèn)雞主浪要禿依加賴北于棒收箭入熊和歪費(fèi)店用薦以妻及疲利剃得現(xiàn)和地?fù)p百失探的勸確害認(rèn)尊。按神照聞包勾括表的如內(nèi)陡容憂不麥同販，艘利猾潤(rùn)呼分猾為柏營(yíng)山業(yè)劍利逢潤(rùn)隨、悲利子潤(rùn)捆總接額列和貍凈約利拐潤(rùn)變。會(huì)蜂計(jì)優(yōu)恒騰等杠式資旋產(chǎn)蠅-石負(fù)飯債刃=井所盞有腫者鐘權(quán)綿益收案入個(gè)-凡費(fèi)惠用寶=團(tuán)利寺潤(rùn)?！镔Y雅產(chǎn)溪=權(quán)權(quán)蹤蝶益資味產(chǎn)么=怠負(fù)曬債石+倘所攜有你者釘權(quán)究益乞★財(cái)在務(wù)擦報(bào)扛告攏及野其華種淋類財(cái)露務(wù)立報(bào)仁告極包材括騙：塑會(huì)鼠計(jì)慨報(bào)咬表譽(yù)、娛會(huì)揭計(jì)腹報(bào)屬表盒附畝注奪、器財(cái)忌務(wù)餡情適況椒說殊明宿書骨。會(huì)擠計(jì)螞報(bào)混表限包固括傅：模資豈產(chǎn)瀉負(fù)截債億表圈、名利逢潤(rùn)養(yǎng)表吵、獨(dú)現(xiàn)秋金柿流速量葡表當(dāng)及存相臣關(guān)壤附特表減。資婆產(chǎn)另負(fù)價(jià)債護(hù)表資僅產(chǎn)寸負(fù)晌債嗽表市是孤反葡映這企攝業(yè)歷在對(duì)某插一癢特借定孩日悼期傍（歐如僚月送末犧、常季使末然、高年重末族等堤）難財(cái)演務(wù)售狀京況為的潤(rùn)報(bào)弟表暖，者也稱可級(jí)稱裳為溉財(cái)則務(wù)廉狀巴況分表草。它激是驚以拌會(huì)館計(jì)鹿平無衡腎公幕式悲（儉資規(guī)產(chǎn)騰=券負(fù)潔債擔(dān)+鐮所匯有穩(wěn)者際權(quán)腸益孝）額作花為燒編噸制燦基股礎(chǔ)貫的矮。利誓潤(rùn)霉表利繳潤(rùn)漂表置是蘿根奧據(jù)旁收腹入朗-躲費(fèi)薯用胞=范利浪潤(rùn)愚的滑會(huì)際計(jì)檔等筑式手編辜制顏的選。在貓?jiān)撊砦⒅写\面掩反秋映擾企注業(yè)劣在桐一子個(gè)捧經(jīng)糾營(yíng)壁期伯間構(gòu)內(nèi)責(zé)所田有宇的慨收徒入嫩（臭包遷括嚷營(yíng)曲業(yè)僚收巧入刊、慎投辨資誦收俊益牌、土營(yíng)循業(yè)胡外伴收觸入盡等棵）龜和保所氧有碎的寧費(fèi)啦用莫（淺包軋括范營(yíng)慶業(yè)腿費(fèi)零用議、稿營(yíng)岔業(yè)泰外屠支津出珠、因所轉(zhuǎn)得還稅啊等點(diǎn)）齊以層及燃該持期錦間六取守得警的心經(jīng)味營(yíng)按成義果溝，醬即持實(shí)非現(xiàn)寬的穗凈捐利幅潤(rùn)浮或皺發(fā)患生化的姨虧傻損劍。會(huì)犧計(jì)蚊報(bào)絡(luò)表涌附抖注會(huì)芹計(jì)坊報(bào)炸表燙附安注時(shí)是保為筐了就便檔于橋會(huì)在計(jì)相報(bào)著表挪使儀用縱者幕理侄解關(guān)會(huì)墨計(jì)短報(bào)取表滋的陸內(nèi)耀容護(hù)而洲對(duì)偽會(huì)伏計(jì)服報(bào)大表群的楚編圖制真基煮礎(chǔ)鼻、夫編肆制邊依硬據(jù)減、北編準(zhǔn)制災(zāi)原衣則相和恩方在法持及抬主挽要慶項(xiàng)從目房誠(chéng)等腹所蘿作昌的訪解開釋稿。它遭是