財(cái)務(wù)會(huì)計(jì)假設(shè)與會(huì)計(jì)計(jì)量屬性

7/17/20231第1章會(huì)計(jì)學(xué)總論會(huì)計(jì)作為經(jīng)濟(jì)管理的一種活動(dòng)，是隨著社會(huì)生產(chǎn)的發(fā)展以及經(jīng)濟(jì)管理的需要而產(chǎn)生和發(fā)展起來(lái)的，“經(jīng)濟(jì)越發(fā)展，會(huì)計(jì)越重要”。本章是全書(shū)的開(kāi)篇章，主要介紹會(huì)計(jì)的基本理論和基本方法，使讀者對(duì)會(huì)計(jì)有一個(gè)初步的印象或了解。通過(guò)本章的學(xué)習(xí)，了解國(guó)內(nèi)、外會(huì)計(jì)的產(chǎn)生與發(fā)展歷程，理解什么是會(huì)計(jì)、會(huì)計(jì)目標(biāo)，掌握會(huì)計(jì)的的職能和方法、會(huì)計(jì)的對(duì)象和會(huì)計(jì)要素，以及會(huì)計(jì)假設(shè)、記賬基礎(chǔ)與信息質(zhì)量要求。【學(xué)習(xí)導(dǎo)讀】7/17/202321.1會(huì)計(jì)的概念會(huì)計(jì)經(jīng)歷了很長(zhǎng)時(shí)期，它是隨著社會(huì)生產(chǎn)的發(fā)展和加強(qiáng)管理的要求而產(chǎn)生的，并隨著社會(huì)經(jīng)濟(jì)，特別是市場(chǎng)經(jīng)濟(jì)的發(fā)展和科學(xué)技術(shù)的進(jìn)步而不斷完善、提高的。1.1.1會(huì)計(jì)的產(chǎn)生與發(fā)展7/17/202331辯、殼在件國(guó)軍外禿：騰會(huì)軍計(jì)喊有悅著祝悠狹久裂的的歷古史在訂原寨始皂的金小得規(guī)帽模音的食印狠度造公斑社概里魔，秀已兇經(jīng)如有切了液專(zhuān)削職湖的敲農(nóng)截業(yè)還記宣賬評(píng)員喚。餐古螺巴吵比洗倫叉商懶人為已擇有抵所樸謂偏的便“襲現(xiàn)漲金秒記畢錄久”而，暮希露臘逗人太、藍(lán)羅淹馬束人廉都用有躬會(huì)洪計(jì)劣記晨錄得的禾史扣料羨留洗于伯后雕世逐。影務(wù)響擺最宇大醫(yī)的暈是言意特大剛利雙。察早番在滔1笑2貴、翠1姻3揚(yáng)世腎紀(jì)右借吳貸鋪記僅賬臥法拼就裂出起現(xiàn)乳在證意煎大艇利制威見(jiàn)尼鐵斯探、巾佛尤羅均倫帝薩目等盡城灶市極，策當(dāng)鵝時(shí)弱人挽們急把糟這反種童記暫賬帝方科法嗚稱(chēng)遲為引“哀威斷尼拼斯切簿腿記揀法釘”連。壺1逼4補(bǔ)9管4嘗年蔑，杰意哭大島利跪數(shù)踩學(xué)哲家嚴(yán)盧炸卡援．貢帕巴喬變利吧（古L互u謝c穿a忠P服a增c貿(mào)i胃o業(yè)l倉(cāng)o忌）熟在磨其挽所束著稠的間《桃算疤術(shù)朽、種幾字何員、債比窮及欲比童例蹈概潮要村》餐一信書(shū)去中污，違比減較足系端統(tǒng)宣地帝介法紹蒙了首“蒼威熱尼鞭斯頓簿酒記社法舅”饅。產(chǎn)秧業(yè)盼革殿命喚以銹后冒，糕出嚼現(xiàn)繳了搏股稀份扁有嗎限泳公矛司或的附經(jīng)電營(yíng)慶方停式匆，厚隨徒著仆“盜兩挖權(quán)畢分越離頂”固，建在暴英鋼國(guó)骨出毒現(xiàn)厘了授第杠一菊批蕉以奏查差賬溫為蕉職北業(yè)童的剝獨(dú)獵立繡會(huì)久計(jì)舉師戒（拜注虎冊(cè)倡會(huì)網(wǎng)計(jì)疏師礙）礙。7據(jù)/片1渡3嶄/巴2犧0去2彩34“勒二外戰(zhàn)嘩”券以初后闊，緩在壩美可國(guó)擦?xí)傆?jì)密理騎論消和耀方擁法討迅也速乓得禽到懲豐言富隊(duì)和泳完柄善就，污使絮現(xiàn)贊代穩(wěn)會(huì)曬計(jì)愿出紗現(xiàn)責(zé)了酸前額所足未叉有想的模繁汽榮院，真突田出持表曬現(xiàn)貍在險(xiǎn)：（米1儲(chǔ)）烏由屆于起科刪學(xué)帝技幣術(shù)浴突偏飛刊猛市進(jìn)代，肚知廣識(shí)杠更蛋新睬加找快掛，做使丑會(huì)芳計(jì)句的溜理之論謊、熟方禿法飄和禿技間術(shù)百得睜到尸進(jìn)筐一偏步丑的襲發(fā)滾展離，探以竟及椅從零憑東證鞠、臣賬你簿訂到怠報(bào)素表炭的炎會(huì)春計(jì)朽循烈環(huán)題的姿形怠成度、嬌貨棕幣輛計(jì)背價(jià)蔥和糊成膚本秀計(jì)如算胖等輛理名論駁方喇法比的拍出拾現(xiàn)花等蠻；（閣2扎）轎計(jì)懂算蘭機(jī)劃引麥進(jìn)鮮會(huì)琴計(jì)哈領(lǐng)忠域幼，吩引沒(méi)起辟了睜會(huì)拖計(jì)定技艱術(shù)趴、等方姨法速的尤重?cái)y大漏改吵變結(jié)；（料3史）摔把退現(xiàn)藏代催會(huì)悟計(jì)象分藍(lán)離位為指“溜財(cái)布務(wù)掙會(huì)線計(jì)栗”灑和庫(kù)“讓管雀理友會(huì)爸計(jì)惜”雖兩霞個(gè)費(fèi)分短支協(xié)，辱使租會(huì)跨計(jì)續(xù)從旺傳殃統(tǒng)膚的阿事文后勉記斑賬蒸、獲算牲賬押、慌報(bào)籮賬兇，悼向蹄事止前命預(yù)譽(yù)測(cè)快、個(gè)控柿制想和余參莖與玻決絕策珍轉(zhuǎn)葉化炮；（厲4湯）覆國(guó)柿際勁交擠往浸的磁廣諷泛垂開(kāi)腔展剩，繁使綁會(huì)畝計(jì)榴超退越館了招國(guó)夢(mèng)界恨，倡成屆為濁“流國(guó)攏際寒性至商醒業(yè)情語(yǔ)弊言鎖”顧。7格/遷1豈3籠/折2所0蒜2牌352遇、扣在梳我堤國(guó)私：賭會(huì)套計(jì)攏作扎為牛一晌種援管啦理石形福式部和達(dá)技透術(shù)幕方必法籍，陸也崇有黎著召悠附久螞的頸歷蝴史遠(yuǎn)眠在嘗原藝始瘡社礙會(huì)怎末兆期帝，否即段有酸“懷結(jié)釣繩汗記衛(wèi)事敘”敬、脂“鹿刻牢契魂記育數(shù)套”賴(lài)等漠原厚始生記范錄朋、時(shí)計(jì)眾算透方蹈法凍，瘋這芹是紹會(huì)策計(jì)銹的針萌阿芽核階確段螞。到沫了隙西輕周繭（輝公先元鐘前替1蜻0拳6哨6件~摧前追7讓7院0旱年夏）斑才另有棍了題“胳會(huì)煎計(jì)凝”留的響命辛名鼓和者較斬為拾嚴(yán)喇格堤的視會(huì)高計(jì)閥機(jī)筋構(gòu)傲。在稻會(huì)雄計(jì)俱技蓄術(shù)鉗方咐法潛方視面震，歐秦浸漢牢建斧立伐了嗽以羨“次入席”紗、伸“草出榆”禮為霉記葛賬菠符夢(mèng)號(hào)王的第會(huì)個(gè)計(jì)看記雕錄測(cè)辦屢法鞋。稅從理西即漢密開(kāi)棵始母，為會(huì)業(yè)計(jì)甲和動(dòng)統(tǒng)饒計(jì)糾就絨分盆別懇在采不頃同暖賬嗓冊(cè)碧中犯加授以讀處只理境，朗會(huì)聰計(jì)襲賬撕冊(cè)攜稱(chēng)絹為隨“濟(jì)簿違”出，肉而罪統(tǒng)錫計(jì)養(yǎng)賬當(dāng)冊(cè)廢稱(chēng)廈為區(qū)“渡籍?！卑ぁＬ岂v宋忍之棗際添產(chǎn)拍生過(guò)并異完岡善儲(chǔ)了講相亦當(dāng)鋒科怨學(xué)聰?shù)墓葧?huì)恒計(jì)剩結(jié)噸算壟方粥法良，爛即蒙“己四廈柱常結(jié)劣算憂法私”鋪，遷基飄本新公笑式密為令：向“絮舊潑管捎+債新蝦收氏-威開(kāi)黑除字=溪實(shí)幫在趕”籌（夾即度：耳期喉初統(tǒng)余滾額墊+披本題期債增瞧加福-葬本尸期午減報(bào)少誓=糧期陣末爭(zhēng)余憑額箱）濕。明窮末基清不初湯，標(biāo)出仰現(xiàn)韻了輸“默龍讓門(mén)旁賬份”文，留將顛會(huì)功計(jì)拜科切目叉劃稀分榆為費(fèi)“緩進(jìn)擠”蔑、改“惱繳截”釀、筒“灑存予”稠、嚼“禽該婚”槽（挺即雹：衰收埋入蕩、鑼支魚(yú)出紡、押資覽產(chǎn)弱、柿負(fù)覺(jué)債李）膽，稼并香編悅制斷“惰進(jìn)獲繳腸表遷”躬和懶“橫存份該逝表桐”言。7盲/球1姿3尖/瓜2個(gè)0客2賺36在過(guò)資貓本仆主臺(tái)義謹(jǐn)萌窯芽拐階借段決又齡出膝現(xiàn)粒了徐“袋四惜腳堡賬偵”鳳，對(duì)對(duì)夏每燃一蜓筆貪的似經(jīng)府濟(jì)第業(yè)酬務(wù)估既條登禾記葛它驢的室“謎來(lái)罪賬稅”愁方股面看，追又獸登武記艘它飼的況“詳去業(yè)賬詢(xún)”約方樓面漆，緩借用以及反昆映撥同輪一暗賬偶項(xiàng)宅的催來(lái)刊龍歐去叢脈令。進(jìn)貫入感2棕0胃世收紀(jì)疲，商我季國(guó)籠會(huì)擊計(jì)記得元以蜻迅謀速名發(fā)展展瓦，鼻先奪后宇經(jīng)屋歷剪了譯三暑次凡重皺大匹變哈革攀：2豬0津世括紀(jì)靈初歉，競(jìng)借黨貸薦記鹽賬閉法鉛傳矩入吹我覆國(guó)帥，終隨永后否又閣引浪進(jìn)促了押英秒美司的兼會(huì)葬計(jì)隸制小度建烈國(guó)孝以撿后躁，菠引氏入抱了薄與京此獨(dú)相逃適葬應(yīng)害的駕蘇帶聯(lián)抖會(huì)脊計(jì)份模予式焦，售以怨變劇革病舊塘中饞國(guó)窩的欠會(huì)鉛計(jì)病理逗論橡、遲制剖度衰和糞方閣法2納0刻世誼紀(jì)倍8衫0桿年宗代帖初墨開(kāi)尖始姻，沃為核適敏應(yīng)周經(jīng)柜濟(jì)帖體圖制壟改權(quán)革尿的左需澤要徑，銳我重國(guó)脆進(jìn)含行厲了優(yōu)會(huì)胞計(jì)冤史嗽上網(wǎng)的尊第臨三洲次涂變?nèi)じ镱?lèi)特勝別設(shè)是疫2跨0堅(jiān)0茅6加年末我跡國(guó)池頒御布脆了去《竿企鉤業(yè)來(lái)會(huì)螺計(jì)究準(zhǔn)稍則嗽—暈—嶼基牢本喂準(zhǔn)戀則稠》嶺和幫3籌8酸項(xiàng)踐具距體誕準(zhǔn)傍則俯，必建除立濟(jì)了貞與貴社采會(huì)蠶主慚義稠市槍場(chǎng)蜂經(jīng)哨濟(jì)艱相請(qǐng)適顧應(yīng)咱的呀會(huì)窩計(jì)藝準(zhǔn)蜘則詠體滔系符，里使昆我額國(guó)桑的亦會(huì)監(jiān)計(jì)肥準(zhǔn)孕則壞與串國(guó)愚際命會(huì)接計(jì)榮慣年例板趨宮同見(jiàn)。7谷/騎1桂3鞏/耽2券0捏2筐371旬.搶1投.毛2危會(huì)馳計(jì)疾的扶定座義會(huì)稀計(jì)竟是舉以止貨涌幣凱為悟主寬要絲式計(jì)握量竄單蘇位國(guó)，頓采壟用渣一僅定潤(rùn)的照方武法丙對(duì)解企遲業(yè)蘭、怒事壤業(yè)煮、醉機(jī)膛關(guān)威、刻團(tuán)孩體躲等騾單沾位遲的狼經(jīng)各濟(jì)糖活屬動(dòng)雕進(jìn)蜘行笑連振續(xù)強(qiáng)、脖系悉統(tǒng)橫、紙完阿整篇地證核縱算潛和歡監(jiān)歌督封，垮并蝦為賓有礎(chǔ)關(guān)睜信械息燙使迫用牢者事提沸供講會(huì)分計(jì)買(mǎi)信零息娛的比一析種同管療理猛活利動(dòng)蠻。7拆/企1鈔3壇/玻2患0掉2點(diǎn)381露.君2盼會(huì)哪計(jì)花的欄目銀標(biāo)祝和類(lèi)職繁能會(huì)滑計(jì)貢目彩標(biāo)姑就遺是孩為初有旋關(guān)西信唯息腫使躁用飯者怠提翁供詢(xún)決經(jīng)策茂有什用貴的災(zāi)會(huì)腐計(jì)彎信擔(dān)息避。企濫業(yè)襲內(nèi)瀉部拴管擁理北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