會(huì)計(jì)的基本知識(shí)培訓(xùn)課件

PPT經(jīng)濟(jì)基礎(chǔ)知識(shí)（中級(jí)）會(huì)計(jì)概論27全國(guó)經(jīng)濟(jì)專(zhuān)業(yè)技術(shù)資格考試專(zhuān)用教材PPT會(huì)計(jì)概論本章要點(diǎn)第二十七章第一節(jié)會(huì)計(jì)的基本知識(shí)第二節(jié)會(huì)計(jì)目標(biāo)與會(huì)計(jì)信息第三節(jié)會(huì)計(jì)要素第四節(jié)會(huì)計(jì)要素確認(rèn)和計(jì)量基本原則第五節(jié)會(huì)計(jì)基本前提第六節(jié)會(huì)計(jì)信息質(zhì)量要求第七節(jié)會(huì)計(jì)法規(guī)一、會(huì)計(jì)的基本知識(shí)（一）會(huì)計(jì)的含義與分支會(huì)計(jì)是一門(mén)旨在提高經(jīng)濟(jì)效益，與經(jīng)濟(jì)管理活動(dòng)相關(guān)的學(xué)科，它自成一體，擁有嚴(yán)密和復(fù)雜的管理、計(jì)算、分析等系統(tǒng)，是現(xiàn)代經(jīng)濟(jì)必不可少的有效工具。（1）會(huì)計(jì)的含義會(huì)計(jì)是一種經(jīng)濟(jì)管理活動(dòng)，它以貨幣為主要計(jì)量單位，采用專(zhuān)門(mén)的技術(shù)方法，對(duì)單位的全部資金運(yùn)動(dòng)進(jìn)行核算和監(jiān)督，通過(guò)對(duì)單位的經(jīng)濟(jì)活動(dòng)進(jìn)行確認(rèn)、計(jì)量和報(bào)告，為管理者提供決策信息。一召、格會(huì)峰計(jì)狼的桂基針本蓬知宵識(shí)（2）掉會(huì)手計(jì)鋒的分告支企川業(yè)有會(huì)兄計(jì)磚是草現(xiàn)舟代雷會(huì)灣計(jì)唱的碧核概心洽，頌一窮般習(xí)可臺(tái)按橫對(duì)沒(méi)外售還楚是鍛對(duì)繼內(nèi)借提斯供其信弊息真分兩為財(cái)槳?jiǎng)?wù)找會(huì)送計(jì)與管閃理服會(huì)扔計(jì)兩昨大聾分自支尖。①殊財(cái)范務(wù)托會(huì)及計(jì)財(cái)扯務(wù)致會(huì)幕計(jì)身主國(guó)要乳是嗽為忽滿(mǎn)恒足耕投齊資送者坦、衣債出權(quán)悄人坑、肚政后府峰及要有銜關(guān)燙部海門(mén)漂和銜與派企猛業(yè)破有改利史害情關(guān)殼系關(guān)的旦社榨會(huì)降公貼眾付等姥外墓部搶會(huì)尺計(jì)趁信譜息賤使西用貼者窩及己時(shí)霉準(zhǔn)非確嗚地規(guī)了鈴解矩企漂業(yè)進(jìn)的拉生逢產(chǎn)嫂經(jīng)訪營(yíng)跌活否動(dòng)響情參況妙，灰定蘭期訪向更這痕些闖使敵用混者里以袍財(cái)像務(wù)唯報(bào)藥表烈的欠形傻式恐報(bào)頃告麻企俘業(yè)福財(cái)撿務(wù)逗狀凝況投、經(jīng)適營(yíng)成壓果裙和冤現(xiàn)殖金哪流屈量梢，器并越分尾析超報(bào)似表易，瘡評(píng)您價(jià)叨企場(chǎng)業(yè)喬償星債圖能厭力象、葬營(yíng)撇運(yùn)引能受力勒和寫(xiě)獲冷利奮能近力盲等汽的心一熄套拋信掩息踩處遺理霧系索統(tǒng)板。財(cái)渾務(wù)先會(huì)蠅計(jì)芽以會(huì)狠計(jì)肝準(zhǔn)通則為終主姓要達(dá)依私據(jù)便，滲主該要炸是距對(duì)時(shí)企今業(yè)齒已螞發(fā)慢生流的皆經(jīng)朝濟(jì)休業(yè)堵務(wù)戴進(jìn)絡(luò)行事絕后病記峽錄賀和從反勞映。一貪、牽會(huì)什計(jì)義的借基五本曉知兵識(shí)②加管醉理險(xiǎn)會(huì)多計(jì)管秀理王會(huì)度計(jì)瓦是敵利營(yíng)用誤財(cái)?shù)縿?wù)予會(huì)線計(jì)爪、站統(tǒng)熟計(jì)泥及克其致他蠶有習(xí)關(guān)創(chuàng)資安料巖，猶來(lái)獄滿(mǎn)鑰足愧企協(xié)業(yè)傷內(nèi)飲部稿管抹理起人臣員變編陽(yáng)制細(xì)計(jì)周劃緒、椒做廚出氣決送策手、六控叛制狹經(jīng)洞濟(jì)帝活柄動(dòng)外等爽方抗面瓦的嫂信淡息為需戴要脈。屯目訪的咬在洽于條加確強(qiáng)渠企鵲業(yè)摘內(nèi)吹部喜經(jīng)磨營(yíng)割管溫理棒、杠加百?gòu)?qiáng)請(qǐng)決拌策抗控霞制衡、純提鉛高睜經(jīng)齊濟(jì)伴效犯益惱。管抄理緣瑞會(huì)啊計(jì)孤主哪要香包瞞括預(yù)冒測(cè)微分繩析、決瓜策菜分杰析、全壺面鴿預(yù)眠算、成野本然控迅制和責(zé)挎任饑會(huì)令計(jì)等紙。一智、南會(huì)地計(jì)敵的迅基魄本帳知傭識(shí)（墳二季）耳會(huì)蘿計(jì)往的親基自本職棉能會(huì)碑計(jì)職酸能筋即泳會(huì)代計(jì)各在帖經(jīng)勾濟(jì)惡管曉理賄中棚的每功倆能土，隱主披要飼包折括核營(yíng)算和監(jiān)守督兩購(gòu)種戴。（1）難會(huì)松計(jì)難的囑核鈔算職由能會(huì)液計(jì)新的壩核銅算翻職動(dòng)能低是乏會(huì)倍計(jì)鄙的最典基芬本稍職貼能，牲指渣會(huì)掃計(jì)蠢通葡過(guò)確朱認(rèn)匯、荒計(jì)州量若、娘記準(zhǔn)錄腹、薦報(bào)絡(luò)告等適手途段遵，鉤以貨進(jìn)幣扎形塌式從績(jī)價(jià)涂值皇量宰方俘面聯(lián)反穗映撿企辣業(yè)困已溉經(jīng)丹發(fā)課生法或匪完嶼成劑的鞏客鄙觀死經(jīng)喇濟(jì)派活止動(dòng)圖情迷況岡，知為牲經(jīng)們濟(jì)至管皆理構(gòu)提悠供有可腳靠嚴(yán)的誓會(huì)奮計(jì)掉信栗息斧。會(huì)撐計(jì)瓜核信算賊具葬有完幕整搭性、連孕續(xù)接性和系裳統(tǒng)環(huán)性的材特遠(yuǎn)點(diǎn)允。一堤、個(gè)會(huì)北計(jì)賀的屆基低本麥知捷識(shí)（2）芽會(huì)射計(jì)饒的匯監(jiān)摘督職危能會(huì)課計(jì)蘭的水監(jiān)銳督組職喝能抹是棒指搞在去經(jīng)的濟(jì)斤事根項(xiàng)發(fā)測(cè)生童前登（起事任前劇監(jiān)愧督絡(luò)）、發(fā)傍生曲中番（蘋(píng)事屬中破監(jiān)恐督倦）和發(fā)碗生購(gòu)后襲（罪事戰(zhàn)后樣監(jiān)份督顫），勒會(huì)腳計(jì)照利銹用預(yù)銜算、檢投查、考龍核、分疊析等楊手淹段吉對(duì)侵單舌位設(shè)的元會(huì)膊計(jì)渡核傾算哲及騎經(jīng)扁濟(jì)換活處動(dòng)微的真困實(shí)特性類(lèi)、社完養(yǎng)整戀性抱、熟合屋規(guī)俊性算和程有市效廚性進(jìn)精行檢碗查與筑控決制竟。一夫、右會(huì)閘計(jì)論的繼基民本嚴(yán)知逮識(shí)（3）市會(huì)救計(jì)斃兩盒大館職翼能繡的關(guān)竄系會(huì)效計(jì)棒的妖核撫算旗職善能凍和庭監(jiān)月督饞職乞能汪是辮不怨可姻分階割蒜的部，局二掀者廣具捧體致關(guān)煩系婚如掀下扎。1會(huì)計(jì)核算經(jīng)濟(jì)活動(dòng)的過(guò)程，也是實(shí)行會(huì)計(jì)監(jiān)督的過(guò)程。2核算是基本的、首要的，也是監(jiān)督的前提，沒(méi)有會(huì)計(jì)核算，就沒(méi)有會(huì)計(jì)監(jiān)督。3若會(huì)計(jì)監(jiān)督不保證會(huì)計(jì)核算的正確性、連續(xù)性，則會(huì)計(jì)核算就失去了意義。一針、銷(xiāo)會(huì)吐計(jì)貴的武基策本撈知纏識(shí)（何三蓬）報(bào)會(huì)架計(jì)轎的對(duì)挪象會(huì)濟(jì)計(jì)歪的虎對(duì)勇象塵就光是會(huì)黎計(jì)名所充核評(píng)算批和磚監(jiān)料督述的角內(nèi)驅(qū)容，轎也可就煉是衣會(huì)痛計(jì)曉的羽客夫體江。凳會(huì)殘計(jì)撒核瓣算抱和霸監(jiān)睜督抗的零對(duì)渴象訴就情是價(jià)集值仍運(yùn)歇?jiǎng)踊蛸Y貪金畢運(yùn)吵動(dòng)。（1）挺資青金蜘的投徑入資犯金辯的繼投紙入妹是訪企犯業(yè)計(jì)資傾金豈運(yùn)附動(dòng)濟(jì)的近起社點(diǎn)宵，唇投刻入云企葡業(yè)崇的開(kāi)資奶金刺一胳部柄分巧構(gòu)晝成流帖動(dòng)競(jìng)資蒙產(chǎn)（喊如堵貨態(tài)幣蜓資鴨金甘、攤原債材嬌料雨等赤）潑，錢(qián)另叢一觀部列分廟構(gòu)作成非五流竿動(dòng)彎資因產(chǎn)（怖如戶(hù)廠傅房犬、輕設(shè)肯備釘?shù)壤L）端。占就賺投柜入叔來(lái)械源世看隸，狹資錦金忘的必投寧入包給括右獸圖存所示行的晶兩部渡分浩。企業(yè)所有者投入的資金債權(quán)人投入的資金一幫、確會(huì)扶計(jì)版的稻基箏本念知冒識(shí)（2）蛇資便金尖的酷循檢環(huán)短與周籃轉(zhuǎn)企螞業(yè)紙將穗資坐金參運(yùn)宇用棚于吹生客產(chǎn)國(guó)經(jīng)爹營(yíng)粗過(guò)厭程棚，食就掉形仙成憲了播資境金攔的茂循機(jī)環(huán)該與殼周劇轉(zhuǎn)提。配這菜種諒運(yùn)緣瑞動(dòng)廈過(guò)虹程璃稱(chēng)固為資沿金您的頭循本環(huán)。旺資運(yùn)金離周攏而肯復(fù)涼始取地糖不鳴斷庸循帝環(huán)狠從糕而榜形警成資坊金爪周哈轉(zhuǎn)，爆如債下味圖介所串示黨。一偵、帆會(huì)奔計(jì)鬼的斯基鳳本擱知傻識(shí)（3）叫資笑金耀的退淚出資憲金晉的餓退件出議主絕要撕包腫括企成業(yè)藝?yán)U茅稅、償繡還百債竿務(wù)、向明投搜資泄者柔分改配降股腐利短或泰利奧潤(rùn)等蘭。屠這殿些渴資榆金腹不所會(huì)倘出鏈現(xiàn)皇在俘供諒應(yīng)勤、斷生告產(chǎn)防、掏銷(xiāo)唱售呢過(guò)夫程琴，緞因姻此斷屬銜于才退快出喇了娘循致環(huán)散和墻周亭轉(zhuǎn)判。一駐、多會(huì)閘計(jì)飲的狼基笛本陰知壟識(shí)（幸四余）屆會(huì)制計(jì)媽核掛算偵的內(nèi)慕容資扣金純運(yùn)登動(dòng)危又必稱(chēng)嫌經(jīng)邀濟(jì)疊業(yè)駐務(wù)這事臘項(xiàng)近，誤主匹要藏包醬括欠經(jīng)礦濟(jì)醉業(yè)宰務(wù)劈燕和醬經(jīng)憐濟(jì)撒事拆項(xiàng)稈兩賭類(lèi)報(bào)。（1）詠經(jīng)舍濟(jì)兆業(yè)剃務(wù)事倡項(xiàng)經(jīng)所濟(jì)業(yè)查務(wù)經(jīng)吵濟(jì)事罰項(xiàng)又走稱(chēng)熟經(jīng)遮濟(jì)剃交仰易況，嫌指孫單心位括與蔬其準(zhǔn)他踢單扇位險(xiǎn)和順個(gè)陜?nèi)藬_之古間眼發(fā)壯生愁的遲各滿(mǎn)種咸經(jīng)無(wú)濟(jì)鋒利勇益取的鞠交尋換族，怖如綱購(gòu)貢買(mǎi)貍固睜定規(guī)資嚷產(chǎn)少、去銷(xiāo)縱售殘商犁品派等餃。在甩單神位倍內(nèi)駛部徹發(fā)行生腰的瞧具煌有障經(jīng)史濟(jì)冤影場(chǎng)響蓬的浸各槍類(lèi)騎事樹(shù)項(xiàng)幫，炒如項(xiàng)支寧付泰職影工掃工槐資昌、眨計(jì)嗽提刷折不舊考等兇。一疼、柱會(huì)核計(jì)軋的鞏基剪本固知艷識(shí)會(huì)鹿計(jì)肌核處算愿的征內(nèi)涂容抱是跡資持金逐運(yùn)脾動(dòng)郵，持也走就測(cè)是底經(jīng)礎(chǔ)濟(jì)興業(yè)悔務(wù)茫事攜項(xiàng)親?？蹈厯?jù)《會(huì)欠計(jì)嗓法》規(guī)拴定鹽，衫應(yīng)短當(dāng)寶辦樣理首會(huì)巨計(jì)銳手厲續(xù)答，折進(jìn)軋行冠會(huì)暗計(jì)怒核槍算探的填經(jīng)燈濟(jì)它業(yè)樓務(wù)外事諷項(xiàng)戀主罩要冷有峰以憲下7類(lèi)鋤。（2）悔會(huì)匹計(jì)伯核牧算延的呀經(jīng)液濟(jì)害業(yè)鄰務(wù)事抽項(xiàng)一壓、刮會(huì)餐計(jì)千的燒基誓本渡知寒識(shí)①裳款剖項(xiàng)漏和扛有佩價(jià)趟證掀券磁的面收興付款峽項(xiàng)釘和澆有谷價(jià)攝證需券疊是流敞動(dòng)笨性條最介強(qiáng)含的哈資妄產(chǎn)，乘只希要屢是揉涉計(jì)及輝款恰項(xiàng)踏和錦有致價(jià)梁證冰券蒜的篇收烤付贊，凝就找必?fù)犴殢剡M(jìn)棍行弱會(huì)咐計(jì)細(xì)核績(jī)算傭。淺款乞項(xiàng)獻(xiàn)和耍有膚價(jià)角證露券谷的扁含及義趟和演實(shí)拋際吼所猜指姜對(duì)君象顏如貓下樸表擺所寒示右。項(xiàng)目含義具體對(duì)象款項(xiàng)作為支付手段的貨幣資金現(xiàn)金、銀行存款以及其他視同現(xiàn)金和銀行存款的銀行匯票存款、銀行本票存款、信用卡存款、信用證存款有價(jià)證券一定財(cái)產(chǎn)擁有權(quán)或支配權(quán)的證券國(guó)庫(kù)券、股票、企業(yè)債券等一奏、舟會(huì)河計(jì)掏的逆基味本鈴知耕識(shí)②染財(cái)侮物發(fā)的鹽收冬發(fā)構(gòu)、道增順減衰和使祝用財(cái)滿(mǎn)物被即災(zāi)財(cái)臺(tái)產(chǎn)練和刃物欺資去，罩企狂業(yè)梯對(duì)員財(cái)教物用的賺收棵發(fā)鈔、駐使純用河、博增播減推變撈化濃等示情麻況普必女須腫及鑼時(shí)喇進(jìn)龍行洞會(huì)恩計(jì)滑核拘算謹(jǐn)。童企著業(yè)義的贊財(cái)懸物語(yǔ)主嫂要棚有些以獅下舊兩梅類(lèi)綠。流么動(dòng)資盟產(chǎn)固招定資扭產(chǎn)如階原松材庭料岔、謝燃旋料決、滲包季裝膊物脅、漠低撕值次易絹耗鵲品還、掘在劣產(chǎn)攜品承、競(jìng)庫(kù)封存宜商畏品脆等稀。如外房莊屋斗、米建倆筑胞物燃、飽機(jī)盜器飼、知設(shè)羨備沫、蠅設(shè)膊施真、企運(yùn)型輸奮工餓具申等榜。一煩、政會(huì)產(chǎn)計(jì)楊的念基千本儉知備識(shí)③些債抵權(quán)尾、叛債供務(wù)皆的撤發(fā)鐘生普和結(jié)辱算債即權(quán)扛?jìng)脛?wù)躍的義發(fā)宣生晝和塞結(jié)尚算羊，播涉義及吩企鐮業(yè)謝和幕其侵他爐企穩(wěn)業(yè)竊的稅經(jīng)別濟(jì)破利累益該，速關(guān)謝系賭企件業(yè)砌自亞身俗資低金古周?chē)娹D(zhuǎn)寨，統(tǒng)必狐須肺及壺時(shí)烘、讀真婆實(shí)既、剖完令整洽地胸核局算戰(zhàn)。關(guān)謊于君債忍券哭和步債襖務(wù)賤的頭內(nèi)篇容版如嘩下吳表認(rèn)所評(píng)示吵。項(xiàng)目含義具體對(duì)象債權(quán)企業(yè)收取款項(xiàng)的權(quán)利應(yīng)收賬款、應(yīng)收票據(jù)、其他應(yīng)收款、預(yù)付賬款債務(wù)企業(yè)承擔(dān)的需要償付的現(xiàn)時(shí)義務(wù)短期借款、應(yīng)付票據(jù)、應(yīng)付賬款、預(yù)收賬款、應(yīng)付職工薪酬、應(yīng)交稅費(fèi)、應(yīng)付利潤(rùn)、其他應(yīng)付款、長(zhǎng)期借款、應(yīng)付債券、長(zhǎng)期應(yīng)付款等一急、恢會(huì)仰計(jì)拴的紀(jì)基魄本完知?jiǎng)澴R(shí)④還資滋本造的及增漠減資蠻本引是圍投繪資筍者睡投顯入節(jié)到英企制業(yè)號(hào)的妖本溝金漿，謙會(huì)喇計(jì)戲中秀的外資言本盛則眉專(zhuān)紹指妙所蹲有書(shū)者華權(quán)蔽益虛中煉的若投召入獄資親本養(yǎng)，遇包粗括輪實(shí)煙收鑒資斑本提和序資閱本傍公臟積寨。廁資饞本濫的豪增序減明直要接物影況響徐到滴企素業(yè)嬌的崇經(jīng)柔營(yíng)垂規(guī)喉模手和遵收賞益堪分奶配氏，尺因摸此賊必芽須狡及疑時(shí)猶進(jìn)廈行賤會(huì)圖計(jì)扣核集算。⑤躬收洋入縫、選支緩出景、珠費(fèi)菜用類(lèi)、結(jié)成爆本奏的采計(jì)抗算收課入漸、侍支描出庭、環(huán)費(fèi)岔用號(hào)、攻成掠本外都魯是步計(jì)司算仗和屠判呆斷興企刻業(yè)巨經(jīng)問(wèn)營(yíng)兄成烈果攝及貧其桐盈堵虧惰狀瞧況耐的鞋主屋要凳依雕據(jù)甜，昨必日須掠及辮時(shí)源進(jìn)宏行欣核慮算態(tài)才根能聾計(jì)冤算書(shū)出齡經(jīng)御營(yíng)鞠成昏果。⑥財(cái)返務(wù)究成壇果傘的蟲(chóng)計(jì)材算路和聞處離理財(cái)徹務(wù)斯成貝果禿指閘企味業(yè)逝在貫一艱定蒙時(shí)肆期單內(nèi)摩通舅過(guò)伸從公事錘生泄產(chǎn)撞經(jīng)柿營(yíng)皂活藝動(dòng)梁而餅在予財(cái)慣務(wù)幕上坊所賭取棚得坦的抵成束果齡，縮慧具京體民表鏡現(xiàn)螞為企盈撲利進(jìn)或踐虧與損涂，除必清須闖進(jìn)輝行攔會(huì)賽計(jì)麗核泛算捐。⑦需跌要研辦便理膽會(huì)金計(jì)還手俘續(xù)斬、亞進(jìn)句行訓(xùn)會(huì)排計(jì)品核本算弟的竟其場(chǎng)他幟事挎項(xiàng)其壩他閘事保項(xiàng)倦指趟除霸上嗽述統(tǒng)六言項(xiàng)質(zhì)經(jīng)參濟(jì)引業(yè)燥務(wù)控事膝項(xiàng)犬以堪外既的視、視按切國(guó)濾家員規(guī)滿(mǎn)定六應(yīng)銅辦沙理尼會(huì)吵計(jì)樂(lè)手掛續(xù)厲、火進(jìn)煌行繪會(huì)壓計(jì)壁核翻算斷的央其千他濁經(jīng)酷濟(jì)咳業(yè)昌務(wù)使事垂項(xiàng)紐奉。PPT會(huì)系計(jì)江概裝論本計(jì)章催要催點(diǎn)第二逼十倡七速章第診一年節(jié)索會(huì)盛計(jì)的印基們本行知脈識(shí)第駕二德節(jié)希會(huì)抬計(jì)等目捷標(biāo)事與飾會(huì)繁計(jì)瓜信高息第劇三葉節(jié)躺會(huì)艱計(jì)要使素第撤四啞節(jié)務(wù)會(huì)痰計(jì)要置素誰(shuí)確環(huán)認(rèn)支和宰計(jì)課量予基付本瓜原塵則第諷五臥節(jié)穿會(huì)尿計(jì)基析本蒸前喚提第跡六型節(jié)紋會(huì)賽計(jì)信確息孫質(zhì)漆量甲要即求第碑七猴節(jié)殖會(huì)愚計(jì)升法曉規(guī)二享、北會(huì)燃計(jì)奶目蛋標(biāo)頃與講會(huì)東計(jì)牌信福息（棚一嶺）委會(huì)還計(jì)目序標(biāo)會(huì)墨計(jì)坐目里標(biāo)企指兆會(huì)籮計(jì)頃工酸作浮預(yù)陪期融達(dá)繳到奧的游最宅終爐結(jié)拖果杠。救市過(guò)場(chǎng)謊經(jīng)典濟(jì)濕條么件讀下宜，非會(huì)醒計(jì)夾的同一袍般以目豬標(biāo)榜是療向敗企低業(yè)陳內(nèi)哨部沾管權(quán)理糞部遷門(mén)仙，雞以腸及煮企屋業(yè)籌外透部獻(xiàn)與宮企車(chē)業(yè)須有梯利哭害駐關(guān)村系盾的慘主蓮體偵，森提獅供億決境策亂所溜需結(jié)要脾的吐會(huì)也計(jì)頌信窮息士及蠟相級(jí)關(guān)混其瞇他底財(cái)旅務(wù)跌信付息閥。我雁國(guó)剝企夏業(yè)勁會(huì)更計(jì)鉗的燒目乘標(biāo)聞主見(jiàn)要視如聯(lián)下儀。通過(guò)會(huì)計(jì)活動(dòng)向會(huì)計(jì)信息使用者提供對(duì)決策有用的，與企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量等有關(guān)的會(huì)計(jì)信息，幫助會(huì)計(jì)信息使用者做出經(jīng)濟(jì)決策。反映企業(yè)管理層受托責(zé)任履行情況，有助于評(píng)價(jià)企業(yè)的經(jīng)營(yíng)管理責(zé)任以及資源使用的有效性。二帥、擾會(huì)挽計(jì)脆目煉標(biāo)遭與域會(huì)題計(jì)皇信瘋息（較二鹽）竄會(huì)掉計(jì)雜信姓息拘的內(nèi)撒容企鍋業(yè)鵝會(huì)孔計(jì)瓶信膏息到的愉主卵要茂內(nèi)瓜容孤從姻總顯體將上聚看啟大忙致俱有總以躬下考三去大予類(lèi)捏。1有關(guān)企業(yè)財(cái)務(wù)狀況的信息。主要通過(guò)資產(chǎn)負(fù)債表反映，包括某一時(shí)點(diǎn)資產(chǎn)的總額和結(jié)構(gòu)，負(fù)債總額和結(jié)構(gòu)、所有者權(quán)益等。2有關(guān)企業(yè)經(jīng)營(yíng)成果的信息。主要通過(guò)利潤(rùn)表反映，包括企業(yè)一定會(huì)計(jì)期間的收入實(shí)現(xiàn)情況、費(fèi)用耗費(fèi)情況和生產(chǎn)經(jīng)營(yíng)成果。3有關(guān)企業(yè)現(xiàn)金流量的信息。主要通過(guò)現(xiàn)金流量表反映，包括一定會(huì)計(jì)期間的現(xiàn)金或現(xiàn)金等價(jià)物的流動(dòng)情況，經(jīng)營(yíng)活動(dòng)和投資活動(dòng)、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量及其內(nèi)部組成情況。二凡、恰會(huì)粒計(jì)懼目鋼標(biāo)鳴與規(guī)會(huì)賽計(jì)燃信枝息（丹三當(dāng)）臺(tái)會(huì)逮計(jì)雁信看息鑼的籠使冊(cè)用者會(huì)誘計(jì)漂信封息搶的媽主池要訪使謝用己者稱(chēng)包鍵括悠企可業(yè)許內(nèi)傳部碎管毯理鍛人盲員蓄和率外投部腿利盆益膠關(guān)孕系代人置兩照大遞類(lèi)沙，族具浴體燙內(nèi)噸容扒如測(cè)下災(zāi)圖看所注示副。PPT會(huì)估計(jì)倍概蔑論本鏡章餃要夠點(diǎn)第二悲十車(chē)七左章第厚一偶節(jié)幸會(huì)嶄計(jì)的媽基偵本歪知姐識(shí)第柱二過(guò)節(jié)波會(huì)強(qiáng)計(jì)目棉標(biāo)煩與米會(huì)獨(dú)計(jì)赤信鼓息第斤三豆節(jié)預(yù)會(huì)獎(jiǎng)計(jì)泰要衛(wèi)素第成四目節(jié)拆會(huì)叼計(jì)要南素妨確滑認(rèn)鼓和舊計(jì)壺量仿基父本殼原留則第荷五籍節(jié)齊會(huì)舊計(jì)基交本龍前始提第寸六敬節(jié)細(xì)會(huì)悅計(jì)信毅息津質(zhì)超量閣要獸求第怕七球節(jié)修會(huì)艷計(jì)遲法瞎規(guī)三桑、鳳會(huì)祝計(jì)摟要五素（捆一敲）這會(huì)友計(jì)醬要留素概咽述會(huì)腫計(jì)乎要茄素尋是哄會(huì)令計(jì)凝對(duì)滲象攻按定照捷交混易礦或印事雅項(xiàng)援的毯經(jīng)北濟(jì)泛特偵征五做收出朵的線基獨(dú)本即分凍類(lèi)倦，早是丈會(huì)摩計(jì)熟核匹算硬和捎監(jiān)容督談對(duì)天象軟的塔具播體孕化博，紋同遇時(shí)門(mén)也店是染組價(jià)成刃會(huì)殃計(jì)霜報(bào)站表杏的閥基安本弊單滾位掉。爭(zhēng)我傅國(guó)忠規(guī)賊定拒的革會(huì)籠計(jì)第要姥素差劃再分頭如確下腳圖疤所降示碧。三輸、旁會(huì)恭計(jì)芹要野素（肚二剩）淘反安映膊財(cái)留務(wù)施狀累況慨的即會(huì)燒計(jì)要盒素反墊映愿財(cái)叔務(wù)膏狀旋況籮的丑會(huì)擺計(jì)闊要灣素誓即資橫產(chǎn)旨、慕負(fù)筆債殿、瞞所典有念者配權(quán)狹益。濾由榜于篇它洞們減是組逃成煮資訊產(chǎn)辯負(fù)然債清表輕的煮會(huì)淋計(jì)盤(pán)要莫素，縫所肆以加也系稱(chēng)服資鑄產(chǎn)羞負(fù)河債縣表解要心素您。資愿產(chǎn)帳指藝企剩業(yè)帝過(guò)勇去釀的狼交薦易設(shè)或充者尾事惜項(xiàng)齡形尺成叮的烘，發(fā)并埋由腥企色業(yè)斤擁堂有兔或執(zhí)控瞇制把，梳能泰以夠貨悅幣鑄計(jì)壯量補(bǔ)并擁且剖預(yù)止期縫會(huì)蒜給遣企芹業(yè)逗帶呢來(lái)稿經(jīng)肥濟(jì)較利越益策的市資點(diǎn)源煎。（1）資饑產(chǎn)三燥、引會(huì)般計(jì)同要璃素①偽資健產(chǎn)貨的屋特寄征資聽(tīng)產(chǎn)汪必乓須重是涼企必業(yè)亂擁葛有符或社控貢制鋪的明資裙源用。資停產(chǎn)儀必紫須芝是撤預(yù)疊期遍能悄夠利直惱接夸或悔間鳥(niǎo)接吉給證企蘋(píng)業(yè)像帶色來(lái)外經(jīng)書(shū)濟(jì)囑利越益碎的扣。形翻成蝦資震產(chǎn)扭的陵交歪易影或甘事訂項(xiàng)鉤必樓須鳴已榆經(jīng)昂發(fā)黃生深。資除產(chǎn)振必識(shí)須結(jié)是北能胸以嚇貨放幣忽計(jì)質(zhì)量鎮(zhèn)的撥。②仇資內(nèi)產(chǎn)欠的確州認(rèn)與該握資米源耽有架關(guān)袍的乘經(jīng)殿濟(jì)肯利碼益墻很匪可孝能拒流鉛入今企汁業(yè)圓。該資由源棵的虛成拋本拼或子價(jià)著值臘能策夠般可石靠哪計(jì)研量郵。三呀、別會(huì)麻計(jì)軟要卸素③溝資殘產(chǎn)調(diào)的評(píng)分櫻類(lèi)資扮產(chǎn)顫按妖流肝動(dòng)襯性虎不庭同雀可云分屈為鞏流呆動(dòng)哨資陽(yáng)產(chǎn)妙和蹲非擁流盒動(dòng)緩資乏產(chǎn)躬，擁如敢下鋪表杰所夸示俘。類(lèi)別含義具體對(duì)象流動(dòng)資產(chǎn)預(yù)計(jì)在一個(gè)正常營(yíng)業(yè)周期中變現(xiàn)、出售或耗用，以交易為主要目的而持有貨幣資金、交易性金融資產(chǎn)、應(yīng)收票據(jù)、應(yīng)收賬款、預(yù)付賬款、應(yīng)收利息、應(yīng)收股利、其他應(yīng)收款、存貨等非流動(dòng)資產(chǎn)流動(dòng)資產(chǎn)以外的資產(chǎn)長(zhǎng)期股權(quán)投資、固定資產(chǎn)、在建工程、工程物資、無(wú)形資產(chǎn)、開(kāi)發(fā)支出等三悶、騙會(huì)從計(jì)擾要炸素負(fù)敵債箏指錄由掏過(guò)霸去振的采交離易碼、尤事葬項(xiàng)月形臭成斬的充，只預(yù)爪期炭會(huì)役導(dǎo)懂致瓜經(jīng)狐濟(jì)斃利侄益飼流熄出漠企予業(yè)涼的記現(xiàn)蕩時(shí)破義卻務(wù)盒，房誠(chéng)是誓企畏業(yè)娃所俘承凱擔(dān)濫的找能雀以關(guān)貨悼幣狼計(jì)困量施、急需成以糖資炸產(chǎn)蓬或待勞答務(wù)志償護(hù)還欠的證債幻玉務(wù)諒。（2）負(fù)沃債三題、永會(huì)啦計(jì)岸要鼓素①荷負(fù)友債待的特蘿征企澡業(yè)的棗負(fù)晚債轟只罩能貍由回過(guò)片去漠的茄交買(mǎi)易騰活排動(dòng)降或微本頃期葡經(jīng)辨濟(jì)殺業(yè)績(jī)務(wù)瘡所撒形你成拐，柿且丟必該須杯在公未起來(lái)竄某像一印特遙定容時(shí)貴期紗予豬以智清費(fèi)償尚的撓現(xiàn)塞時(shí)尚義液務(wù)僻。負(fù)揮債必察須桌有它其響可謙用形貨棍幣中額危反答映店的淹價(jià)押值滋量桂。負(fù)策債的芹償它還革不述論開(kāi)是襲以榆資賓產(chǎn)絞償說(shuō)還隔，積還哥是蜘以蟻提煎供變勞盞務(wù)析償丟還撈或耳是難轉(zhuǎn)扔讓成股池權(quán)蜓給趨債哭權(quán)礎(chǔ)人妙等從，施都倍必雅須已是隆企驚業(yè)伸現(xiàn)危行趁條賠件罰下套已咽承瓣擔(dān)祖的奶預(yù)構(gòu)期學(xué)都拔會(huì)已造漫成白經(jīng)瞧濟(jì)半利駕益受流羽出濕的煌現(xiàn)犯時(shí)允義薪務(wù)呆。②刊負(fù)銅債壘的確真認(rèn)與該辭義鞭務(wù)麥有柜關(guān)氧的辭經(jīng)番濟(jì)存利貸益必很蹤蝶可務(wù)能使流和出敲企需業(yè)攻。未桶來(lái)流支出缺的玩經(jīng)招濟(jì)者利購(gòu)益林的霞金傘額丑能沙夠刊可云靠免地槽計(jì)尊量揀。三收、扔會(huì)歷計(jì)夏要脅素③逢負(fù)怪債掏的分思類(lèi)負(fù)夫債洲按婆流損動(dòng)革性席不旋同甩可摟分凡為胡流雹動(dòng)箱負(fù)濾債疼和班非錯(cuò)流蒜動(dòng)尊負(fù)搶債薯，籃如夏下薪表綱所挑示沿。類(lèi)別含義具體對(duì)象流動(dòng)負(fù)債預(yù)計(jì)在一個(gè)正常營(yíng)業(yè)周期中清償，或主要為交易目的而持有短期借款、應(yīng)付票據(jù)、應(yīng)付賬款、預(yù)收賬款、應(yīng)付職工工資、應(yīng)交稅費(fèi)、應(yīng)付利息、應(yīng)付股利、其他應(yīng)付款等非流動(dòng)負(fù)債流動(dòng)負(fù)債以外的負(fù)債長(zhǎng)期借款、應(yīng)付債券等三小、勞會(huì)倍計(jì)泳要焦素所寫(xiě)有勺者軌權(quán)喘益趣又壟稱(chēng)邀為尚股過(guò)東冬權(quán)凡益宇或骨凈翅資卸產(chǎn)非，馳指夏企喜業(yè)誤資泉產(chǎn)選扣姥除天負(fù)栽債熱后蝴所葉有說(shuō)者泉的昏剩饑余訴收宜益雜。①般所嚷有助者找權(quán)洲益積的突來(lái)產(chǎn)源所左有酬者哭權(quán)滿(mǎn)益師的解來(lái)嚷源拜包敏括聲企強(qiáng)業(yè)芽投縣資籃人值投貢入慎的票資蛋本謝、偶直衫接澤計(jì)僚入簡(jiǎn)所昂有估者禁權(quán)硬益濤的丟利陸得坦和魚(yú)損嬌失存、疲留紐奉存府收償益扁。（3）唉所顆有魚(yú)者權(quán)周益利過(guò)得損什失由演企呈業(yè)曬非翻日站常汽活佩動(dòng)腹所酬發(fā)階生懇的張、晴會(huì)按導(dǎo)積致頑所騰有益者把權(quán)土益抓增睜加修的礦、斑與室所北有脫者冊(cè)投擾入添資插本湖無(wú)令關(guān)大的長(zhǎng)經(jīng)言濟(jì)炸利全益拌的歌流跑入斥。由條企大業(yè)毒非吳日臨常僑活霸動(dòng)籠所凡發(fā)搭生悼的棗、姐會(huì)肢導(dǎo)炎致臭所慢有燦者妖權(quán)位益社減俊少蛋的綁、洞與標(biāo)向半所駕有娘者序分島配擊利衫潤(rùn)棵無(wú)鵝關(guān)憐的劉經(jīng)絡(luò)濟(jì)劍利晝益慨的媽流灰出角。三法、葛會(huì)家計(jì)涌要征素②被所蛋有蓮者先權(quán)己益貿(mào)的確舌認(rèn)所桂有蠻者楊權(quán)呈益病的潑確逢認(rèn)用依摧賴(lài)共于亂其烤他鴨會(huì)禽計(jì)僅要到素盛，睛尤以其架是按資諒產(chǎn)續(xù)和勞負(fù)雁債城，丹其糾金殘額帝的封確或認(rèn)堆主摸要侄取雄決帥于型資意產(chǎn)潑負(fù)餃債春的貨計(jì)果量。③貫所體有陪者用權(quán)感益潛的村分重類(lèi)所應(yīng)有眠者今權(quán)弄益紡包斷括妻實(shí)產(chǎn)收要資貓本齒（謙或丙股夠本慣）產(chǎn)、塌資慨本扔公郊積毛、逝盈緣瑞余付公桶積禍和哲未雁分提配拋利擋潤(rùn)獵。資乳本公積盈情余攪公積和未分棚配敬利卷潤(rùn)包蝴括端企曉業(yè)他收伸到蛙投懸資暑者紫出素資奇超鼓過(guò)交其唇在異注扭冊(cè)德資層本倘或?qū)す筛畋眷o中掙所甘占妖份優(yōu)額富的派部身分顏，愿及萬(wàn)直睡接范計(jì)飾入騎所由有殺者盾權(quán)篇益電的戴利鈴得彩和耗損戀失友等二境者莖合蒼稱(chēng)那為商留狐存融收淘益擱，車(chē)是糾企薪業(yè)矛歷擦年淋實(shí)錦現(xiàn)銅的臉凈秤利歐潤(rùn)擺留偽存原于話企夜業(yè)澇的紀(jì)部淺分三冬、藝會(huì)厲計(jì)唯要泛素④維所棄有梳者倍權(quán)鄰益棒與膨負(fù)奴債閃的關(guān)屆系所抱有福者權(quán)字益趕和伶負(fù)岡債功都游是填資舅產(chǎn)妖的張來(lái)蹈源綁，騾但甘二飲者催對(duì)睡企畢業(yè)載在們索定償毒權(quán)氏方針面禮有殘所傻不仙同斑。負(fù)債體現(xiàn)的是債權(quán)人的索償權(quán)，一般需要支付利息，不參與利潤(rùn)分配，企業(yè)清算時(shí)要優(yōu)先清償。所有者權(quán)益體現(xiàn)的是投資人的索償權(quán)，不需要企業(yè)歸還和支付利息，但需要參與企業(yè)利潤(rùn)分配，將利潤(rùn)合理分配給投資人。三冬、爪會(huì)屆計(jì)定要貿(mào)素（選三月）倆反餐映修經(jīng)剝營(yíng)證成卵果英的輕會(huì)經(jīng)計(jì)要熄素反拴映享經(jīng)黑營(yíng)揭成斥果聰?shù)哪繒?huì)格計(jì)偵要亮素察即培收短入攜、倒費(fèi)鏈用利、表利渠潤(rùn)么。野由翠于趁它國(guó)們沖是缸組爪成板利砌潤(rùn)彩表壓的眠會(huì)澇計(jì)轟要沃素堡，胃所太以叨也具稱(chēng)淚利掉潤(rùn)妄表朋要爆素治。收派入露指浩企欣業(yè)趕在嚼日理常欣活宜動(dòng)夠中演形輛成暑的鹿、圍會(huì)他導(dǎo)道致嶼所織有催者物權(quán)泰益赤增北加勒的端、椅與鉛所妨有喇者梁投騾入賽資厚本杠無(wú)受關(guān)野的股經(jīng)籌濟(jì)思利冰益爬的被總括流其入旅。（1）收普入三郵、役會(huì)兵計(jì)混要凡素①奧收從入雨的特椅征收瀉入是襯企蝦業(yè)途在良日游常錘活迫動(dòng)芬中防形卸成土的尺。收竿入會(huì)陽(yáng)導(dǎo)適致搬企停業(yè)釘經(jīng)誰(shuí)濟(jì)可利喘益枝的里流吐入析，盤(pán)該照流點(diǎn)入渾不拴包工括灶所腸有峰者伏投炕入另資明本粘。收揪入應(yīng)遷當(dāng)肯最體終候會(huì)辭導(dǎo)憶致胃所另有日者染權(quán)訪益洽的無(wú)增禍加畏。只傭有遮流良入跡本融企資業(yè)己的膏經(jīng)世濟(jì)建利挑益刃才林屬詞于戲本推企名業(yè)黃收員入急，瓦為伐第雅三復(fù)方饅代象收湯的斥款恐項(xiàng)敘不哈屬駛于婚企伴業(yè)赤收材入渾。②耀收盜入迅的確仗認(rèn)與收岡入培有株關(guān)俱的本經(jīng)盲濟(jì)蹈利配益胖很住可艙能娃流摔入貴企封業(yè)串。經(jīng)問(wèn)濟(jì)利踐益流嫩入賽企扮業(yè)會(huì)龜導(dǎo)萄致辨企剛業(yè)僑資凝產(chǎn)欠增墾加街或仔者蠅負(fù)諷債悄減謙少換。經(jīng)伯濟(jì)利特益絨的鄉(xiāng)豐流悼入壘額企能疑夠瞎可煤靠照計(jì)揪量敢。三補(bǔ)、然會(huì)優(yōu)計(jì)錄要聲素費(fèi)能用各指熟企紀(jì)業(yè)麻在粗日少常重活犧動(dòng)相中簽發(fā)貨生仍的穿、缸會(huì)賠導(dǎo)障致筍所偉有罷者丹權(quán)秘益構(gòu)減笨少汁的歌、拘與湖向乞所阻有畢者口分墾配街利蛛潤(rùn)儀無(wú)逼關(guān)引的桂經(jīng)雙濟(jì)住利林益誦的德總杰流慎出蠶。（2）費(fèi)砍用①?lài)W費(fèi)糧用坐的特獨(dú)征費(fèi)勻用是譜企籠業(yè)君在少日惕常匯活市動(dòng)軋中叢發(fā)樹(shù)生幻玉的朵。費(fèi)掀用會(huì)唱導(dǎo)蝦致腥經(jīng)偏濟(jì)岸利腎益豬的妥流充出捐，欠該笨流返出隙不法包脹括獄向土所潛有財(cái)者叮分牲配裁的府利溝潤(rùn)告。費(fèi)順用應(yīng)滋當(dāng)精最淘終矮會(huì)半導(dǎo)瘡致低所贊有薄者盡權(quán)牢益崖的想減失少付。三供、昆會(huì)桶計(jì)亡要績(jī)素②玻費(fèi)助用諷的確逢認(rèn)與費(fèi)藏用帽有指關(guān)旬的耗經(jīng)坑濟(jì)騙利鐘益補(bǔ)很薦可叨能晝流抹出稠企登業(yè)零。經(jīng)爐濟(jì)利嫩益疊流需出道企激業(yè)寫(xiě)的退結(jié)翠果兵會(huì)及導(dǎo)終致交企女業(yè)鵲資飯產(chǎn)并減逆少春或不者長(zhǎng)負(fù)航債奔增挑加息。經(jīng)撥濟(jì)利倡益彎的良流本出譯額校能康夠駛可均靠沙計(jì)假量被。三幣、美會(huì)伙計(jì)憐要晌素③碗營(yíng)投業(yè)礎(chǔ)費(fèi)碌用顫的闊含清義動(dòng)與分繪類(lèi)營(yíng)浴業(yè)勸費(fèi)尋用叼是澆企挎業(yè)鞏費(fèi)妄用即的沾主蒼體匹部極分且，桐按暢照遞是艙否凈構(gòu)潮成焰產(chǎn)厭品叼成納本德，農(nóng)工遮業(yè)搬企談業(yè)阿的起營(yíng)員業(yè)靜費(fèi)伐用萬(wàn)可屋分仁為掉制旁造惰成修本呈和遣期國(guó)間枝費(fèi)芹用。制賽造成拳本期芽間費(fèi)著用與谷生叫產(chǎn)閘產(chǎn)茂品枝直京接蛙有訪關(guān)書(shū)的攔費(fèi)建用近，膽應(yīng)敞計(jì)顆入溪產(chǎn)升品完成滲本狐，灰從興銷(xiāo)含售賞收貼入晴中奮得局到受補(bǔ)死償遭。與優(yōu)生下產(chǎn)獨(dú)產(chǎn)伴品貝無(wú)省直走接美關(guān)父系北，搭屬克于卡某絮一躺時(shí)椒期鳥(niǎo)耗說(shuō)用醬的箭費(fèi)圖用牛，梁包安括頌管牢理雅費(fèi)燭用丙、輸財(cái)濁務(wù)彈費(fèi)僚用迫、西銷(xiāo)橡售鍬費(fèi)林用商等犧。唉期由間蛙費(fèi)面用判不刪參庸與歸成擋本宜計(jì)顯算涼，鍛而閉是匪直執(zhí)接利計(jì)拆入漿當(dāng)淋期驗(yàn)損耗益藥。三庭、易會(huì)葛計(jì)處要蘿素④授費(fèi)裝用攝與谷成犯本詳?shù)年P(guān)森系費(fèi)索用桃與撲成粉本夕是貪相槳互蠻聯(lián)禍系務(wù)又洲相僻互侍區(qū)略別窄的掌兩丹個(gè)介概煤念屆，新為屢生耳產(chǎn)沾某叛產(chǎn)灰品帖時(shí)議發(fā)共生提的弱費(fèi)記用紫是棒屬書(shū)于洞該還產(chǎn)爆品小成障本零的蜓一帝部盆分串。膀二張者煤的慕區(qū)嫁別內(nèi)如陡下儀。費(fèi)窗用泉按逆時(shí)僅間結(jié)歸松集鋼。產(chǎn)爆品雄按津產(chǎn)臥品渴對(duì)執(zhí)象找歸沾集概。三惹、泥會(huì)壯計(jì)型要蜘素利萄潤(rùn)愿指輪企貌業(yè)臭在俗生菠產(chǎn)牲經(jīng)燭營(yíng)雨過(guò)居程痛中溪各尊種艇收葛入纖扣膚除脈各婚種膜費(fèi)家用教后沒(méi)的繡盈科余橫，千是鍛反香映姻企棄業(yè)蠅經(jīng)蔑營(yíng)潤(rùn)成殺果辨的且最糟終椅要叫素酷。（3）利衫潤(rùn)三盞、歪會(huì)填計(jì)福要桿素①潤(rùn)利塔潤(rùn)冶的構(gòu)煮成利厚潤(rùn)申包脹括覽收州入縣減鄭去恒費(fèi)筋用古后濱的逐凈班額西、知直搖接著計(jì)頑入命當(dāng)呢期繞利提潤(rùn)飯的馳利鄉(xiāng)豐得灣和魯損擋失還等。收拒入減穴去端費(fèi)勞用美后茶的判凈配額灑。斑反批映租企劑業(yè)填日概常乞活逆動(dòng)獸的棟業(yè)荒績(jī)緊。直超接計(jì)躁入硬當(dāng)晝期政利某潤(rùn)棟的揭利鐘得攀和造損繼失疏。龍指乖應(yīng)籃當(dāng)川計(jì)疤入斃當(dāng)畫(huà)期紗損賄益樓、糧最求終齊引完起繪所鞠有躁者敬權(quán)攪益譜發(fā)士生悲增串減臟變?cè)~動(dòng)福的僻、減與諸所販有逐者他投愚入疲資樸本謠或雅向稻所糠有缺者起分缺配粗利而潤(rùn)騰無(wú)揀關(guān)身的伐利新得棉和看損貢失灣，鹿反強(qiáng)映棄的托是斬企崖業(yè)稱(chēng)非腦日賄常旅活里動(dòng)刪的鋪業(yè)呼績(jī)惱。②顏利洋潤(rùn)章的確巨認(rèn)利摩潤(rùn)挖的泥確爽認(rèn)刪主摘要肝依乞賴(lài)貝于抄收芽入刷和沒(méi)費(fèi)母用汽以寨及存利臨得擠和謎損賽失蘭的奧確紗認(rèn)寨，糊其路余智額國(guó)的此確叫定斜也州主歷要振取牢決捕于辨收榴入管、凈費(fèi)萬(wàn)用巷、斷利賠得亂、耐損富失承金民額錫的部計(jì)瓦量。三銹、呀會(huì)杏計(jì)謝要蘋(píng)素（局四獸）踏會(huì)胖計(jì)等等式會(huì)羨計(jì)踐等遷式像可性以趴直糾接田反育映育會(huì)信計(jì)何六臺(tái)大漠要記素畫(huà)之膠間兄的佛關(guān)國(guó)系扯。資今產(chǎn)短和校負(fù)概債掘、唱所樂(lè)有簡(jiǎn)者悲權(quán)開(kāi)益巨是乓財(cái)鵲產(chǎn)渣資辣源惱這梢個(gè)侮同各體德的估兩志個(gè)彼方吐面碼，杯因揭此燃客莊觀振上太存剩在饑相喂等桌的使關(guān)踏系惰。址其傾會(huì)奸計(jì)薪等籌式唱為會(huì)：資樣產(chǎn)=權(quán)把益=債陶權(quán)飄人巨權(quán)而益+所緞?dòng)酗炚呖藱?quán)求益=負(fù)滔債+所犬有企者暑權(quán)赴益這貨一妨平嘉衡冒公稈式筆反街映燭了崖企秧業(yè)蝴資堵產(chǎn)左的端歸到屬貫關(guān)葵系幅，湖這憤是復(fù)嬸式狐記菠賬析法叢的增理筍論甲基賓礎(chǔ)，疏也院是編俗制嬌資秩產(chǎn)囑負(fù)皮債血表域的樹(shù)基感礎(chǔ)。（1）梯資傷產(chǎn)導(dǎo)、裙負(fù)役債拘、醫(yī)所歉有繭者川權(quán)貴益畏的關(guān)平系三煎、神會(huì)劑計(jì)揉要弊素在駛不董考?jí)]兵調(diào)快整勒因脹素蜻，往如赤直劫接呼計(jì)被入撒當(dāng)骨期類(lèi)利忙潤(rùn)慕的淚利株得膀和雹損圓失帖等設(shè)的懼情裝況屯下賣(mài)，寧收矛入罷、出費(fèi)定用耍、柿利疏潤(rùn)摧的雹會(huì)報(bào)計(jì)狠等臭式馬為繪：收渠入-費(fèi)奮用=利絕潤(rùn)這懲一模平腸衡議公桃式哥反垂映籌了原企魚(yú)業(yè)鴿利程潤(rùn)脊的妨形構(gòu)成詢(xún)過(guò)異程休，性是編角制請(qǐng)利劣潤(rùn)尼表櫻的花基左礎(chǔ)。（2）報(bào)收螺入煙、賊費(fèi)碌用工、淡利宜潤(rùn)衡的關(guān)怖系三奸、腦會(huì)袖計(jì)役要慈素（五燙）散發(fā)稻生殲經(jīng)壓濟(jì)繳業(yè)繡務(wù)天引般起丈的希會(huì)侵計(jì)厲要票素策變腔動(dòng)結(jié)參合奪“摔資歪產(chǎn)=負(fù)叛債+所士有創(chuàng)者店權(quán)偉益諷”言這悠一賠會(huì)揭計(jì)命等謎式傭，旅經(jīng)蠻濟(jì)墳業(yè)固務(wù)擱發(fā)噴生勝所抱引迫起億的上會(huì)呆計(jì)坊要點(diǎn)素考變餓動(dòng)抓主母要犧包照含9種叢情標(biāo)況籠，蓬如懲下屯表年所豪示捎。資產(chǎn)負(fù)債所有者權(quán)益增加增加不變減少減少不變?cè)黾硬蛔冊(cè)黾訙p少不變減少不變?cè)黾訙p少不變減少增加A增加，B減少不變不變不變A增加，B減少不變不變不變A增加，B減少PPT會(huì)病計(jì)僑概突論本耽章載要畝點(diǎn)第二鋼十這七遍章第左一戲節(jié)跨會(huì)胳計(jì)的燙基哀本方知膠識(shí)第硬二弟節(jié)估會(huì)沸計(jì)目周標(biāo)傾與買(mǎi)會(huì)平計(jì)濃信矮息第睡三漏節(jié)煉會(huì)貌計(jì)要宅素第辮四暫節(jié)文會(huì)用計(jì)乎要泛素蓮確閃認(rèn)日和購(gòu)計(jì)河量蜂基最本短原柄則第由五躲節(jié)春會(huì)溉計(jì)基毫本幫前聞提第伙六射節(jié)刊會(huì)做計(jì)信冶息齡質(zhì)區(qū)量窄要股求第賓七渣節(jié)漸會(huì)預(yù)計(jì)祝法摸規(guī)四、掠會(huì)勇計(jì)繁要庫(kù)素博確降認(rèn)隊(duì)和累計(jì)魚(yú)量宴基今本桶原濱則（搬一鑒）畢權(quán)企責(zé)扣發(fā)上生袍制原孔則會(huì)祝計(jì)胃要碰素留確安認(rèn)腔和綠計(jì)板量鈔的愚原房誠(chéng)則始是樂(lè)會(huì)勞計(jì)廉核舌算賊、好計(jì)騎量跟、梨記絲式錄寬、面報(bào)鋸告瓣的故基證礎(chǔ)程，枕目潑的等在孤于愁使乘會(huì)許計(jì)駁信濃息山能溉達(dá)拍到其質(zhì)纏量襲標(biāo)剖準(zhǔn)敏。（1）殺權(quán)使責(zé)播發(fā)志生制權(quán)患責(zé)框發(fā)挖生盤(pán)制棋也蕩稱(chēng)屑應(yīng)掘計(jì)句制別，戶(hù)在篩這賀種地原啊則靠的瘋規(guī)拘定弄下隙，明凡償是愈當(dāng)揉期殖已任經(jīng)巡壽實(shí)煌現(xiàn)畢的暮收詳入猾和艇已躍經(jīng)宵發(fā)知生期或而應(yīng)遺當(dāng)厭負(fù)良擔(dān)屆的貝費(fèi)請(qǐng)用疑，逢不攔論脹款訂項(xiàng)畏是程否值收業(yè)付濁，匯都翼應(yīng)菜當(dāng)懇作膏為徒當(dāng)串期擱的晝收衣入糞和桿費(fèi)鐮用隔；厚凡來(lái)不汗屬朋于閥當(dāng)卡期盈的腐收教入蒼和裕費(fèi)伐用溫，焦即謝使朗款它項(xiàng)喘已慚經(jīng)宏收賊付談，陪也不翅能榨作惡為當(dāng)范期簡(jiǎn)的邪收原入會(huì)和踢費(fèi)裳用基。四、雞會(huì)提計(jì)芝要肯素瞞確幟認(rèn)輩和丸計(jì)映量竊基孝本壞原緊則（2）恨收瞎付任實(shí)域現(xiàn)制收名付叨實(shí)絕現(xiàn)朋制訊也虎稱(chēng)宵現(xiàn)孫金界制楊，擦在欲這種種旋原濱則孫的姻規(guī)儀定徑下賊，竹凡督是萍本冷期響實(shí)謙際長(zhǎng)收揮到責(zé)款炸項(xiàng)挺的管收擱入學(xué)，植不卡論吉是稅否提歸垮屬曬本恒期飄，洗均飾應(yīng)借作先為愚本帽期訂的斤收滿(mǎn)入篩處拆理薪。陸同飾樣灶，塞凡伴是環(huán)本貢期錯(cuò)實(shí)撞際雄以丑款櫻項(xiàng)目支題付就的業(yè)費(fèi)粒用頂，漏不乞論筍是榨否份在舅本概期菠收似入旁中伶得鈔到竊補(bǔ)發(fā)償榮，拴均嘩應(yīng)掉作灣為本水期的決費(fèi)甚用黃處般理疾。四、傻會(huì)塊計(jì)錫要眨素立確傻認(rèn)堵和黑計(jì)越量半基功本喇原絕則（輔二唉）走配紋比原裙則配工比要原懶則時(shí)指翻對(duì)爭(zhēng)一約個(gè)逝會(huì)星計(jì)知期釣間那的非收攪入撈和轉(zhuǎn)與涼其嚴(yán)相勁關(guān)燦的甜成袖本雄、戶(hù)費(fèi)枝用泄應(yīng)夏當(dāng)抹在或該徹會(huì)屈計(jì)俯期礙間烤內(nèi)紛確侮認(rèn)株，衡并洞應(yīng)換相甜互燒配深比錢(qián)，品以晨便具計(jì)虎算殊本神期脅損四益握。（1）摘配謹(jǐn)比方涉式配喂比炸原勺則綁有歐兩附種悲配泊比烘方家式懂，紀(jì)具丑體灣內(nèi)面容液如劑下?tīng)N。根據(jù)收入與費(fèi)用之間的邏輯因果關(guān)系直接配比，如主營(yíng)業(yè)務(wù)收入與直接成本相配比。根據(jù)收入與費(fèi)用項(xiàng)目存在的時(shí)間上的一致關(guān)系，將某些與特定收入項(xiàng)目沒(méi)有明顯因果關(guān)系的費(fèi)用項(xiàng)目與收入相配比。四、面會(huì)上計(jì)廚要海素踩確蔽認(rèn)板和井計(jì)綱量保基昏本暖原閣則（2）伙配虎比曉原躁則云的關(guān)余鍵一諸個(gè)嗓會(huì)汪計(jì)逆期棚間途內(nèi)剖的城各蓬項(xiàng)月收此入由與饞其認(rèn)相鄙關(guān)幕的訴成墳本葵、襪費(fèi)驅(qū)用匙，珍應(yīng)助當(dāng)炮在堵同恨一叛會(huì)漿計(jì)顯期槍間拔內(nèi)朗進(jìn)晌行渠確衰認(rèn)腳、脈計(jì)完量銷(xiāo)和滲記野錄初，叉而芝不脆能贊提項(xiàng)前?；蚨餮拥旰罅俊Ｋ炗谐A(yù)尤支算款鳥(niǎo)項(xiàng)卷的瞧成郵本援、駁費(fèi)危用個(gè)，錄要粗遞首延氏到巷有床關(guān)漸的每收汽入戚取盾得出時(shí)稅，著才震能融計(jì)相列絞。對(duì)促于偷與色本提期社收稠入萄有樓關(guān)黎的養(yǎng)一滿(mǎn)切趕未謹(jǐn)來(lái)嘴費(fèi)庭用滿(mǎn)，凳應(yīng)版在代本突期光內(nèi)除預(yù)習(xí)提朝，休以米達(dá)足到競(jìng)配萬(wàn)比杰的悠目柴的遭。四、狗會(huì)狂計(jì)攻要碧素片確際認(rèn)兇和便計(jì)濕量且基廉本吼原撲則（句三柄）叉歷怒史終成衣本原可則歷仇史械成忽本龜原手則追又跑稱(chēng)暑實(shí)倉(cāng)際軌成挺本父原鍬則圾或須原島始呈成液本赤原鼓則異，歌指僵企校業(yè)后各停項(xiàng)晨財(cái)茄產(chǎn)姿，趣在雪取漢得蒼時(shí)股應(yīng)瓦當(dāng)按辱照稠實(shí)柏際踏成嗎本起計(jì)霉量。駕如塵果蘋(píng)以膏后左各完項(xiàng)媽財(cái)秧產(chǎn)悅發(fā)刻生大減掏值矛，揚(yáng)則緣瑞應(yīng)灑當(dāng)殲按飯照隙規(guī)蹤蝶定漸計(jì)裕提廟相視應(yīng)擦的褲減到值據(jù)準(zhǔn)條備闖，趟企緞業(yè)休一嬌律駱不讓得傭自槽行股調(diào)課整趟其踏賬訴面娛價(jià)鼓值。四、福會(huì)手計(jì)廳要虎素店確墓認(rèn)要和匯計(jì)帽量毅基嚇本役原沫則采賀用歷鉛史改成含本茅計(jì)等價(jià)緩的電優(yōu)封點(diǎn)保如搶下偶。買(mǎi)速賣(mài)乒雙尾方渠是閱通勾過(guò)籮正娘常姓交興易園或固資嗓產(chǎn)衫購(gòu)承進(jìn)休過(guò)更程柿中餡實(shí)洞際云支灑付森來(lái)寬確抖定槳的鏈金盆額碗，遙取藏得記比只較川容種易閑，奸也哄比北較匆客秧觀姓。有珍原纏始絨憑撐證巧證編明諷，候便幻玉于歉查功證匯。防循止片企親業(yè)飾隨教意看更李改閘。會(huì)改計(jì)偏核蛋算唉手篇續(xù)驢簡(jiǎn)闖化彼。歷晃史鞏成右本孩原吩則財(cái)是天以廚幣慢值網(wǎng)穩(wěn)爪定戰(zhàn)為概前帝提押。騎如逼果假企齊業(yè)鳳資天產(chǎn)墾發(fā)孔生貼較瘋大遣價(jià)逢值銳變粥化牙，植致銳使循賬終面盛價(jià)晃值探不火能犁反允映華實(shí)夏際招價(jià)出值但，剪就李不悠能荷提椒供嗽正嶼確帝的競(jìng)會(huì)弄計(jì)火信擊息樣。四、移會(huì)容計(jì)驗(yàn)要漏素辜確鋒認(rèn)弄和級(jí)計(jì)捧量疏基已本物原果則（欲四域）庸劃啞分螞收鴿益程性翻支無(wú)出碧與乓資熱本暗性菜支筍出原掠則劃漁分仇收些益串性盤(pán)支插出飛與破資滋本例性需支律出帝原持則敬要溉求繳企艇業(yè)犁應(yīng)互當(dāng)首合俯理炎劃膊分福收趙益塊性滔支陜出診與柔資嗚本拳性斑支社出譽(yù)的徐界騎限胃。（1）盡收跨益蹦性災(zāi)支跪出漢與叢資估本眾性玻支劍出耕的含酒義收軋益濟(jì)性非支扶出也指另在栽本震期趣發(fā)柱生急的郵只孕與聰本輸期參收顛益放有煮關(guān)優(yōu)的齡，愚應(yīng)拜當(dāng)亭在厘本數(shù)期院已榮實(shí)胃現(xiàn)甩的雀收答益眠中插得妄到子補(bǔ)衫償梅的耽支幫出朱。資終本你性糖支潮出桃指撤當(dāng)欄期濱發(fā)手生踐的該，怒且拴不由但朱與災(zāi)本東期銀收向益圈有袍關(guān)伙，暮而緊且碑與棟以義后敏會(huì)化計(jì)烈期脖間媽收核益稠有赤關(guān)只的廈，簽應(yīng)姓當(dāng)取在帖以春后潮若暑干關(guān)會(huì)徐計(jì)遮期消間吼的她收革益升中矩得柱到同補(bǔ)龜償歐的貪支匯出臣。四、家會(huì)祥計(jì)凈要荒素栗確吊認(rèn)逝和泛計(jì)團(tuán)量鋸基漆本心原天則（2）穗劃路分宜收拾益胡性街支翼出為與牌資賓本螞性診支途出膚原奶則赴的認(rèn)目壤的劃程分切收辣益彼性背支校出覆與當(dāng)資潮本插性音支倆出愚的窮目眉的蘋(píng)在魚(yú)于鄰正缺確冰確視認(rèn)頓企西業(yè)斷的脾當(dāng)撲期鵝損不益城，臟以休避顫免棋出井現(xiàn)慈以河下積兩烤種距現(xiàn)伯象。如果一筆收益性支出按資本性支出處理，就會(huì)造成少計(jì)費(fèi)用而多計(jì)資產(chǎn)價(jià)值，出現(xiàn)凈收益和資產(chǎn)價(jià)值虛增的現(xiàn)象。如果一筆資本性支出按收益性支出處理，則會(huì)出現(xiàn)多計(jì)費(fèi)用而少計(jì)資產(chǎn)價(jià)值的現(xiàn)象，出現(xiàn)當(dāng)期凈收益降低，甚至虧損，以及資產(chǎn)價(jià)值偏低的結(jié)果。四、鄙會(huì)擠計(jì)待要厭素容確艦認(rèn)堵和厲計(jì)斤量社基似本奴原職則（3）藥劃繪分誼收懸益起性筒支匪出麥與敵資爆本歉性掃支鄉(xiāng)豐出扯的鞋具桶體要冷求凡瘋為美取接得族本洽期嗎收倆益病而貪發(fā)扯生跑的寶支升出汗，惱即圾支案出淋的糟效襯益熱僅索惠俱及盯本凍會(huì)陣計(jì)顧年礎(chǔ)度多（純或絨一揪個(gè)墳營(yíng)目業(yè)榆周?chē)樒诤恚╊D的寬，藏應(yīng)必當(dāng)嚷作辯為酬收品益脫性廈支誦出粱，帝計(jì)進(jìn)入乓當(dāng)同期親損掃益疑，塞并按在厚利或潤(rùn)姨表塞中耍反業(yè)映涂。凡蓮是焦為產(chǎn)以繭后箭各英期骨取缸得澤收鉆益丘而懇發(fā)均生狐的蜘各戴種停資魄產(chǎn)黎支勻出水，脾即愧支腎出堅(jiān)的紅效縱益振惠匯及俘若射干犧會(huì)迫計(jì)源年尚度基（仁或羅若亡干酸營(yíng)蔑業(yè)勺周逐期朝）可的災(zāi)，袋應(yīng)侄當(dāng)烤作場(chǎng)為拉資裁本獲性傭支辯出密，凝列裝入拒資頸產(chǎn)無(wú)，蔑在朋資嘉產(chǎn)擦負(fù)虹債社表?yè)?dān)中升反辰映縮慧，鳴并榴根仇據(jù)頁(yè)其太與極以辦后間各撐期峽收精益需的雕關(guān)冰系登，牙將糾其釀價(jià)緊值累分拒攤網(wǎng)到財(cái)以煌后露若躬干堵會(huì)量計(jì)逐期躁間單。PPT會(huì)守計(jì)脆概捉論本凱章尺要紋點(diǎn)第二很十膽七亦章第柔一悔節(jié)昌會(huì)到計(jì)的業(yè)基何本蔥知多識(shí)第謝二功節(jié)篇會(huì)跡計(jì)目見(jiàn)標(biāo)厲與橫會(huì)謹(jǐn)計(jì)熔信楚息第言三另節(jié)遲會(huì)劣計(jì)要紗素第萍四拼節(jié)注會(huì)移計(jì)要雖素娛確當(dāng)認(rèn)憲和綿計(jì)綁量?；辣灸暝鼊t第筋五恥節(jié)各會(huì)粱計(jì)鑄基哲本回前救提第稻六套節(jié)腦會(huì)潛計(jì)信趟息糖質(zhì)洪量柄要轟求第扶七蘭節(jié)鴿會(huì)拔計(jì)喜法霧規(guī)五版、裕會(huì)陣計(jì)傳基險(xiǎn)本怖前謎提（瓜一顫）辮會(huì)帝計(jì)主側(cè)體會(huì)言計(jì)魯基獅本帳前擺提接也樹(shù)稱(chēng)伯會(huì)吹計(jì)淡基余本肺假念設(shè)勢(shì)，蜜是醒對(duì)綠會(huì)忘計(jì)蜻核里算怠范初圍浪、補(bǔ)內(nèi)妹容嘩、艱基囑本乖程蝦序胸和覆方故法因做男的始限劇定渾。凍會(huì)吊計(jì)清核鋸算母一樓共訊有會(huì)呆計(jì)覆主歐體、持爬續(xù)巨經(jīng)慎營(yíng)、會(huì)討計(jì)微分估期、貨吧幣砍計(jì)置量四質(zhì)大賞前寒提月。（1）芒會(huì)軟計(jì)欣主該體嶄的孩含堪義劣和作拍用會(huì)構(gòu)計(jì)和主笨體爽假垮設(shè)射又嚼稱(chēng)將會(huì)獸計(jì)單個(gè)煉體猛假侍設(shè)雪，蠢其頑中室，碼會(huì)爺計(jì)榆主傘體有指透的鋪是填會(huì)羨計(jì)冤工咸作洽特插定搏的冠空轎間希范效圍興，利是像會(huì)倉(cāng)計(jì)胸所仔服襲務(wù)會(huì)的瀉特雅定綢單慶位風(fēng)。釘在茶會(huì)標(biāo)計(jì)撕主黃體敬假炸設(shè)巡壽下密，靜會(huì)屬計(jì)鈴核醉算恢應(yīng)糕當(dāng)薪以誦特擦定夾獨(dú)它立幻玉的稀或玩相酒對(duì)訴獨(dú)舉立摟的覽經(jīng)膝營(yíng)麥單弓位儀為浴對(duì)候象戒，叼所拔以嫁會(huì)摸計(jì)策主商體幫一駝般歐在經(jīng)延濟(jì)路師獨(dú)刮立彩或理相嬸對(duì)蹲獨(dú)發(fā)立資，燙可零以放單慨獨(dú)男進(jìn)暫行子確魄認(rèn)珠計(jì)酒量鄙。明奇確隊(duì)界焰定悶會(huì)沃計(jì)乖主獻(xiàn)體碼，尖是掃為拼了爪把煙會(huì)吳計(jì)霜主卸體緊的恩經(jīng)幕濟(jì)候業(yè)拒務(wù)景與菜其換他顆會(huì)極計(jì)阿主械體報(bào)以滲及騰投誘資血者辭的赴經(jīng)攔濟(jì)河業(yè)跌務(wù)督劃塔分貍開(kāi)付。五韻、踩會(huì)帆計(jì)城基傅本雀前砍提（2）禁會(huì)竿計(jì)焦主昌體費(fèi)與塞法晨律瘦主鳴體摔的關(guān)調(diào)系會(huì)害計(jì)離主丹體憲與懂法她律雙主獨(dú)體繳有場(chǎng)所飽不野同榜，臥二作者遭的券關(guān)芒系呈如慣下關(guān)。會(huì)計(jì)主體大于法律主體。即法律主體必然是會(huì)計(jì)主體，但會(huì)計(jì)主體不一定是一個(gè)獨(dú)立的法律主體。會(huì)計(jì)主體可以是營(yíng)利性組織，也可以不是營(yíng)利性組織。五慚、雷會(huì)崇計(jì)良基煉本借前唱提（澤二型）這持屬續(xù)經(jīng)液營(yíng)持我續(xù)鳳經(jīng)魔營(yíng)志指抽會(huì)護(hù)計(jì)換核玻算俘應(yīng)羊當(dāng)規(guī)以鄙持是續(xù)藝、廣正囑常動(dòng)的風(fēng)生乞產(chǎn)款經(jīng)乒?fàn)I組活耕動(dòng)拘為撥前何提背，涂企錯(cuò)業(yè)辟的學(xué)生魯產(chǎn)匯經(jīng)替營(yíng)逐活煙動(dòng)板將字按吧照哈既銷(xiāo)定題的材目屈標(biāo)終持啟續(xù)航下或去給，按在蒼可逢以耽預(yù)栽見(jiàn)忠的禽將鉤來(lái)難的新情雙況宿下需，嬌不逐會(huì)趨面矩臨插破眼產(chǎn)織清幟算徒。明駐確嬸持漢續(xù)巴經(jīng)閑營(yíng)彩前課提聾的沃作臭用郵如蠢下。（1）欲資漫產(chǎn)飾和微負(fù)由債震才氣能由區(qū)反分爽為耳流握動(dòng)陰的臟和澇長(zhǎng)器期