會(huì)計(jì)學(xué)概論培訓(xùn)講座

主講:劉愛英E-mail:liuke1976@163.com電話計(jì)學(xué)概論財(cái)務(wù)殿堂誠信為本操守為重遵循準(zhǔn)則不做假帳2001年4月16日，朱镕基在視察上海國家會(huì)計(jì)學(xué)院時(shí)，為該校題寫的校訓(xùn)是"不做假帳"；同年10月29日，朱镕基視察北京國家會(huì)計(jì)學(xué)院后，題字是："誠信為本，操守為重，遵循準(zhǔn)則，不做假帳。"

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月報(bào)旬報(bào)九府出納司書職內(nèi)職幣內(nèi)府外府玉府職金天府大府泉府國唐庫★春將秋千戰(zhàn)石國浮時(shí)熊期崇(仔公始元枕前遭7拍7誤1琴—壩前編2和2狹1活年情)晌：孔斯子尾的伐會(huì)跡計(jì)揮思鍵想“第孔貢子招嘗封為壇委賓吏儲(chǔ)矣捕，捆曰嘗：會(huì)立計(jì)誤當(dāng)支而發(fā)已蒼矣。喪”《謠孟欲子藍(lán)·司萬胡章嘴下林》●對(duì)蔽于手經(jīng)吧濟(jì)膨收幻玉支堪事直項(xiàng)怒要每遵邀循潛財(cái)衰制●會(huì)享計(jì)獲事箭項(xiàng)湊的認(rèn)計(jì)尼算零、旦記悄錄鞋要翻正跑確●要爐善碎于翅選每擇陶合典格卷的唉會(huì)貧計(jì)牛人買才【例】春美秋蹈戰(zhàn)偵國桂時(shí)姨期型韓饞非在的奏會(huì)密計(jì)靜思般想●把繩官尿吏悶的恐貪假欲味與抬會(huì)淋計(jì)四之爬間提的宗關(guān)偽系勇看寬成娃是累互堤為闊因鍋果剖關(guān)券系●會(huì)址計(jì)柴應(yīng)鳥廉帆潔忙理汗財(cái)酸、娘記壩錄檢計(jì)腎算貍準(zhǔn)已確怕，晚不恐給母貪糧利故人跪以顫?rùn)C(jī)跡會(huì)《強(qiáng)韓血非鑼子疊·初解抗老梢》隙中館有慎：驢“人稠有扔欲裝則漫會(huì)遠(yuǎn)計(jì)積亂范，禽會(huì)隆計(jì)鋪亂瘦則絞有穴欲昏甚。臭”毯“所洗謂紅會(huì)捐計(jì)扯乃速計(jì)漏量徒財(cái)蠢物膏多白少勸，鳥出紀(jì)入語不變誤噴，泥含村廉律潔禁理閘財(cái)傘之住意。睬”■時(shí)伶期趣：1急5銷世怠紀(jì)兆-打-玩2按0波世寺紀(jì)龜3們0均年駛代指?！鰳?biāo)仍志烏：賣復(fù)丙式尖記桑賬想法衡的絡(luò)誕良生備、旋貨朵幣繞計(jì)炮量墨等友。復(fù)連式帥記切賬啟法眨的喬誕蛇生落—鹿—渴會(huì)鞋計(jì)哀發(fā)沫展岔史凱上練的鈔第持一柏個(gè)艱里漂程襲碑爆！貨京幣簽計(jì)氏量舞—恰—田會(huì)烈計(jì)筒計(jì)遷量采方殃法愛上照的物一察個(gè)療歷腦史盒性磚飛奧躍場(chǎng)！近迅代泡會(huì)煌計(jì)復(fù)餅式陪記鳥賬換法酸在棚十良幾街年仗內(nèi)椒迅償速資遍幅及壺歐引洲枝主抄要鑼國想家縣（堵荷炊、條德親、魔英由、墊法尚）撓；貓1刃8紋世壯紀(jì)怨末少至漫1裁9跑世初紀(jì)異初濫，哥英剩國弦創(chuàng)從立別英艇式本簿袍記到；郵1撐9糞世淺紀(jì)臘中召葉炒至挨末恐葉慌，賣英滴式斧簿典記塔傳瀉入鴉美窮國襖；絲式1給9學(xué)世速紀(jì)冤末雨葉用至破2嫂0胃世梁紀(jì)伶初依傳培入斥中賤國可。盧晶卡禿·管巴劇其慰阿勇勒（L歷u援c礎(chǔ)a鮮P羅a薄c匆i市o棄l娛i）遠(yuǎn)—食“近嚴(yán)代乒會(huì)田計(jì)片之異父”廣。意輕大標(biāo)利達(dá)的淘一輕位淺修累道挨士淘、佛教膀授溫、逢學(xué)概者瓜。壩1迷4簽9伍4例年片，魔他們?cè)谧韺ＷR(shí)著《算饅術(shù)劈燕、緣瑞幾侮何第、選比躬與套比可例脈概損要》的攔第釣二柏部方分望“佛簿捏記辱”葵中艘系耗統(tǒng)汁描窯述堂并烤總第結(jié)必了袍流杜行珠于綱意給大繳利叢沿窗岸榮城堂市醬威渾尼礙斯課一粒帶牢商孕人姑所患用紡的譯復(fù)唱式嘴記桿賬灶法司?！鰰r(shí)桿期導(dǎo)：2亞0驢世痰紀(jì)誦3變0品年聰代囑至禍今桶?！鰳?biāo)徑志司：股翠份耍有烈限映公修司武出系現(xiàn)僅后苦的纖“兩押權(quán)葛分徑離”論對(duì)拘會(huì)績(jī)計(jì)融提代出驕了冒對(duì)原外騙報(bào)令告皂信賣息蛙的惠要胖求層。猴（攻財(cái)濱務(wù)希會(huì)縱計(jì)對(duì)）2箭0軟世謝紀(jì)亞5拉0本年舊代邁，桂管持理尋會(huì)使計(jì)戴與遞財(cái)?shù)讋?wù)葡會(huì)冰計(jì)向的次分挑離皇豐巾富論了扛會(huì)懇計(jì)幻玉內(nèi)淘容鉤。2栗0網(wǎng)世欄紀(jì)事5歇0吩年饞代展以沉后紋，抄電紛子艙計(jì)慶算腦機(jī)診的鐮?wèi)?yīng)攻用毯，寒改湖變兵了趕會(huì)曠計(jì)脾的榴記俗賬坡手專段蔬，獸提胞高破了村會(huì)繼計(jì)袋工帳作蒜效車率租和京質(zhì)吳量嫩?，F(xiàn)騰代套會(huì)賄計(jì)★股寺份病制浴企筋業(yè)桶組的織懷形孩式述—窗市既場(chǎng)酒經(jīng)網(wǎng)濟(jì)斯下億企輩業(yè)對(duì)的板主架要露形晚式委急托鉛方受無托升方尺管殊理恰委冠托晴方紹所限交具付銷的番資敢源特，漢應(yīng)藍(lán)承創(chuàng)擔(dān)仁相檢應(yīng)涉的假責(zé)侮任酸。屯從忍而幸產(chǎn)成生瘋了菊資勁本散的播“也所釋有欣權(quán)浙”好與捆“雕經(jīng)績(jī)營傭權(quán)超”萍的奔兩蜻權(quán)器分禍離蠢，達(dá)也旺形賽成舍了觀所寬有冒者養(yǎng)與動(dòng)管犬理沈者走之泊間畝的粘“扣契熱約勤”鎖關(guān)膏系楊。受善托列方股焦份企馳業(yè)資豬本跟市輝場(chǎng)股東股東股東管窯理曠者發(fā)怕行塊股仙票購勞買豆股燒票雇鑰傭勢(shì)合國同會(huì)計(jì)信息(層二滅)胞會(huì)雁計(jì)斬產(chǎn)脅生境與私發(fā)縱展?jié)B的風(fēng)根湖本灰動(dòng)疤因—掏—端生換產(chǎn)禍實(shí)核踐安和滋經(jīng)條濟(jì)旁管素理板的項(xiàng)客看觀抖要膝求勞株動(dòng)耗握費(fèi)生啟產(chǎn)蠟活凱動(dòng)勞敲動(dòng)成坐果人晴類滑生齒存天與慚發(fā)畏展液的腫基妨礎(chǔ)會(huì)懷計(jì)朽活眨動(dòng)對(duì)由勞脈動(dòng)答耗誦費(fèi)傘和隸成亂果每的斤計(jì)貝量葛、錫計(jì)攤算賣和奔記場(chǎng)錄結(jié)散論點(diǎn)：會(huì)傍計(jì)刷是現(xiàn)適炕應(yīng)躺人賣類粱生回產(chǎn)蟲實(shí)喉踐斷和叮經(jīng)伴濟(jì)宮管河理繡的綱客誦觀雕要許求級(jí)而例產(chǎn)麗生算和蘆發(fā)呀展萌的耽。歷經(jīng)藝濟(jì)嫂越令發(fā)待展世，銹會(huì)殊計(jì)位越扁重灑要甜。生岸產(chǎn)淚“暖過季程稍越未是詠按注照志社肯會(huì)不的旱規(guī)擁模導(dǎo)進(jìn)觀行演，遇越賴是細(xì)失恒去礦純?cè)兇馑絺€(gè)奪人綢的臂性舅質(zhì)頸，荒作悅為霞對(duì)別過幼程劣的侄控沾制突和府觀巡壽念歡總吊結(jié)役的鍋簿框記嚴(yán)就旨越泡是趕必販要貓。請(qǐng)”-虹-湖馬之克來思蒜：級(jí)《否資盞本螞論適》二起、就會(huì)周計(jì)癢的拴含祖義容與喇目饑標(biāo)葬(遵理聯(lián)解因)目貨前隙，港在牛我撒國谷關(guān)槽于良會(huì)繩計(jì)翁的渴定協(xié)義水主待要爽有控兩梨種秋比承較歇有壩代蛙表涉性另的況觀久點(diǎn)邀。（精一完）叉會(huì)件計(jì)千的什含炮義酬-傳-濟(jì)代界表竄性夕觀蟻點(diǎn)●會(huì)蠅計(jì)仆信酒息雖系瘋統(tǒng)艱論從扒本鬧質(zhì)山上滋講足，畝會(huì)趴計(jì)擦是左一偽個(gè)嗎信號(hào)息詢系剛統(tǒng)補(bǔ)。A綿A亦A復(fù)（革美坐國斬會(huì)傘計(jì)辭學(xué)沸會(huì)反）鋼：衛(wèi)會(huì)臨計(jì)逼基占本機(jī)理效論慚說歉明壺書畜，挨1添9潛6狡6●會(huì)野計(jì)撥是伐為種提蛋高壯企噸業(yè)谷和陰各跪單與位賓的牧經(jīng)折濟(jì)骨效算益懷，憶加城強(qiáng)摩經(jīng)疾濟(jì)裳管理理自而幸建廳立葡的叛一合個(gè)淺以琴提緊供仆財(cái)灶務(wù)衛(wèi)管琴理結(jié)信晶息膀?yàn)閲魑驳奈唤?jīng)聞濟(jì)沃信繪息鮮系腿統(tǒng)擔(dān)。葛淚家兵澍土等附：四關(guān)念于告會(huì)飼計(jì)摟定晌義豪的瞎探仇討泛，臉會(huì)醬計(jì)娃研身究糊，啊1賭9禁8鍬3亞（代4攻）●管貧理廚活首動(dòng)吉論會(huì)沉計(jì)乳是以貨鬧幣體為屢主跨要計(jì)葬量罰單兵位屠，巖系追統(tǒng)京而熊有臥效胸地蜓記惜錄來、宰計(jì)懶算殿、河分竄析勺、窄考卡核菠、劈燕匯膜總紡經(jīng)詠濟(jì)禍交舟易夏事甲項(xiàng)開，暑提攤供跑經(jīng)生濟(jì)涉管熱理削信賠息牌的從一揮門雙科頌學(xué)今。“喂會(huì)修計(jì)氏是蕩人雜們擋管伴理版生到產(chǎn)遼過姥程申的判一馳種回社責(zé)會(huì)換活訪動(dòng)田，撇其更基扣本蜓職濟(jì)能曾一拌是強(qiáng)反撤映述（值觀卷念棗總拋結(jié)冤）霸，男二帥是屋監(jiān)糊督銹（續(xù)控終制盤）懸；會(huì)鞏計(jì)抄的革產(chǎn)廢生蹦和耀發(fā)撥展墓既鞏和胸生燈產(chǎn)粗力產(chǎn)的遲發(fā)禮展滔有健關(guān)泛系鴨，度又勉同何生桂產(chǎn)荒關(guān)能系拖的曾變別革夢(mèng)緊和密鼠相尚聯(lián)陶系處；頭會(huì)以計(jì)輛學(xué)河是沫一饑門冤職帳能背科貪學(xué)繼，倒政李治壺經(jīng)搬濟(jì)希學(xué)徐和比數(shù)蕉學(xué)月是錄形榆成腦這躁門售科陵學(xué)似的業(yè)兩行大寄支粒柱尊，甘它只和陰企倉業(yè)她經(jīng)扮營錘學(xué)鬼、隔國體民裂經(jīng)好濟(jì)援計(jì)孔劃禾學(xué)私、廟經(jīng)線濟(jì)渠統(tǒng)塘計(jì)炒學(xué)拿、預(yù)信步用駕學(xué)瞇以教及貓近瘦代殊新失興甜的剖經(jīng)粥濟(jì)眉控則制金論短等功同泡屬帆一帶類好，是婚經(jīng)柱濟(jì)荷科雪學(xué)惡這找一磚大泳類澆中版屬般于泉經(jīng)焰營閱管急理誘學(xué)迷的竄一枕個(gè)抓分栽支改。事”—要—?jiǎng)印吨e開愚展轉(zhuǎn)我刑國商會(huì)授計(jì)澇理五論叼研南究挺的恰幾畏點(diǎn)夸意潑見掙－將－印兼氣論庸會(huì)藍(lán)計(jì)御學(xué)婚的獨(dú)科使學(xué)員屬管性帽》女（告楊宅紀(jì)爺琬益閻釀達(dá)悟五吳《鳳會(huì)瞇計(jì)肺研屢究境》相，釀1秩9判8州0土.宰1襪）（僵二認(rèn)）蹲會(huì)溪計(jì)鼓的止特遵點(diǎn)★1謎．暴管稀理踐形均式廉：以峰貨閘幣澇為監(jiān)主昂要起計(jì)旋量敘單償位盡指管寶在世會(huì)呈計(jì)溫管畏理際活撐動(dòng)付中予要鋸使換用榮實(shí)向物很量閘度腫、東勞補(bǔ)動(dòng)儉量捎度串和部貨宅幣招量泄度權(quán)等冊(cè)不暗同辟的哄計(jì)贏量走單廊位遠(yuǎn)，米但完以蘋后灘者屯為話主質(zhì)?！?掉．批管妨理弟要惑求通：貨對(duì)寨經(jīng)老濟(jì)節(jié)活座動(dòng)柿的默核租算稀和滿監(jiān)怪督很具位有完疾整秋性瘦、些連侵續(xù)胖性剪、緊系障統(tǒng)帆性仗和殖綜股合銅性。核土算除、娃監(jiān)群督—螞會(huì)勇計(jì)刑的厲兩削個(gè)珠基湊本堆職矮能痛。★3受．腿管庸理寒方智法懂：恩系朗統(tǒng)刑、盤完恭整爆的多專妙門秩方咐法其后中仇會(huì)賓計(jì)培核往算請(qǐng)方哪法雷包姻括領(lǐng)：溉設(shè)朱置炮賬教戶刊、停復(fù)錦式嚇記劉賬訪、具填觸制忌和會(huì)審滋核五憑綠證溫、殊登繭記載賬胸簿針、炭成續(xù)本序計(jì)狡算合、拍財(cái)懂產(chǎn)初清金查搶和們編償制辱會(huì)拴計(jì)盒報(bào)泡表尾等不。會(huì)計(jì)核算方法會(huì)計(jì)預(yù)測(cè)、決策等方法會(huì)計(jì)監(jiān)督方法會(huì)計(jì)方法的基礎(chǔ)會(huì)計(jì)核算方法實(shí)施的保證會(huì)計(jì)核算方法的繼續(xù)與發(fā)展（總?cè)罚?huì)形計(jì)燦的死目駝標(biāo)助(陣?yán)矸沤鈹?會(huì)計(jì)陜的圾目春標(biāo)移是妨?xí)陀?jì)你工和作膚所腿要撇達(dá)撐到閑的鉤終餡極互目員的皮。會(huì)零計(jì)衫應(yīng)環(huán)當(dāng)馳把宇提忌高昏經(jīng)恥濟(jì)酬效斑益搏作弱為鉗終栗極萬目妻標(biāo)齡。經(jīng)耐濟(jì)依效勺益丑，臥就舒是炊已但經(jīng)饅投增入網(wǎng)及矩消毛耗位的煩價(jià)嘴值灘量趟與臉收顧回僻的史價(jià)侄值葛量譜之灣比虧。具待體舒來音說漸，盡我翅們危還妨應(yīng)歇當(dāng)起分詠析寄會(huì)絹計(jì)饅核躲算廣的拆目英標(biāo)愉。在拾國炊外畜會(huì)脹計(jì)文準(zhǔn)血?jiǎng)t孫中壟，乳會(huì)泰計(jì)枯目借標(biāo)揮一峰般咬被斯定建位低于軋“繩滿珠足錄會(huì)鄙計(jì)蕉信刷息裁使糧用面者源的棄需生要犧”修。在齒我寸國橫《摩企喇業(yè)究會(huì)屆計(jì)態(tài)準(zhǔn)貞則容-壘-憑-鏈基藍(lán)本色準(zhǔn)克則頌》授中疫，蛋會(huì)訪計(jì)禮目辯標(biāo)攜被巧一抱般歷解醒釋續(xù)為偽：財(cái)判務(wù)品會(huì)哭計(jì)廈的返目景標(biāo)鴿是毫向逼財(cái)酒務(wù)遍報(bào)悶告圖使因用啦者提遣供與屠企棚業(yè)鼓財(cái)黎務(wù)涌狀增況陽、雁經(jīng)咽營董成掛果紗和量現(xiàn)院金元流冊(cè)量黎等往有耐關(guān)盒的會(huì)恢計(jì)禿信鄙息，悲反董映美企奮業(yè)蘇管稈理塵層剛的受圣托淘責(zé)滿任履港行渾情嗓況睬，廁有籌助伍于型財(cái)誘務(wù)慌報(bào)猛告護(hù)的而使狼用社者盆做貸出育經(jīng)蝕濟(jì)狀決擴(kuò)策煮。第牽二址節(jié)項(xiàng)會(huì)相計(jì)副對(duì)族象雙（駛干歡什割么敏）一驚、租會(huì)社計(jì)胞對(duì)勤象攤的善概裹念是群會(huì)糊計(jì)糞所撓要衣核核算改和艱監(jiān)沉督雅的巡壽內(nèi)奮容。導(dǎo)就秤是唇企遠(yuǎn)業(yè)盡、謠機(jī)畜關(guān)面、古事理業(yè)刪單剃位律和饅其叼他庭組印織啄能肅用賞貨羅幣放表冰現(xiàn)榨的紅經(jīng)枕濟(jì)廣活擔(dān)動(dòng)才，輩即資景金碗運(yùn)竄動(dòng)。二風(fēng)、慚會(huì)萌計(jì)來對(duì)拌象辜的答具估體君內(nèi)添容企刪業(yè)盜和芬機(jī)鋼關(guān)容事赴業(yè)花單孝位擴(kuò)會(huì)棵計(jì)挨對(duì)插象長(zhǎng)的影具飛體為內(nèi)校容憲不華同黎。（拒一蕉）賽企潤(rùn)業(yè)重單亦位桂會(huì)俊計(jì)挪對(duì)喜象姿的潑具藥體陡內(nèi)跡容企異業(yè)乒單寺位深會(huì)暑計(jì)廁對(duì)桃象渴的督具洗體槳內(nèi)達(dá)容坑是刑經(jīng)墨營希資漫金聯(lián)循瞧環(huán)敬。得在姻資升金推循屯環(huán)羅過能程畜中級(jí)有靜么態(tài)憤和雀動(dòng)關(guān)態(tài)兩巨種祥表頃現(xiàn)輛。1．緞靜膛態(tài)天表餃現(xiàn)是繭企仙業(yè)也在一捆定邊時(shí)輔點(diǎn)上崖的賀資班金觸分值布妄和翁存開在衫形斧態(tài)傻及厲取候得銳和竿形亂成丙的揭來秘源備兩礦方版面(郵資費(fèi)產(chǎn)邪總奏值共和輝權(quán)臥益凱總端值亡)論。危圖栽1解-己1城，大1贈(zèng)-妙22．散動(dòng)暑態(tài)展表樂現(xiàn)是自企高業(yè)除在一懂定解時(shí)械期卸內(nèi)資清金濾在花生昌產(chǎn)沖經(jīng)輔營客各課個(gè)銀階役段冤中修不再斷末運(yùn)爆動(dòng)炊并廊轉(zhuǎn)尼換辦形早態(tài)移，伸周象而扣復(fù)亂始腳地炒循況環(huán)鄭周潔轉(zhuǎn)芬。（竹1尾）茫產(chǎn)錘品文制寸造主資印金皂循破環(huán)萍周晨轉(zhuǎn)篩過真程屋：

資金投入資金使用（資金循環(huán)與周轉(zhuǎn)）資金退出生產(chǎn)過程▲供應(yīng)過程▲▲銷售過程▲資金籌集業(yè)務(wù)

儲(chǔ)備資金貨幣資金生產(chǎn)資金成品資金固定資金分配利潤(rùn)、繳納稅金等財(cái)務(wù)成果計(jì)算分配業(yè)務(wù)材料采購業(yè)務(wù)資金退出業(yè)務(wù)設(shè)備購置業(yè)務(wù)貨幣資金投入資本負(fù)債產(chǎn)品生產(chǎn)業(yè)務(wù)產(chǎn)品銷售業(yè)務(wù)（哈2龍）廣商慌品塘流錢轉(zhuǎn)絞資故金哭循矩環(huán)著周浸轉(zhuǎn)送過木程淚：（輔二駐）翠機(jī)削關(guān)蘭、初事笑業(yè)脆單鍵位方會(huì)交計(jì)鞏對(duì)政象羨的熊具繳體除內(nèi)耗容機(jī)扇關(guān)餡、揮事泛業(yè)濕單淹位龍會(huì)包計(jì)掌對(duì)嘆象罩的糾具題體浴內(nèi)森容尊是講預(yù)需算傳資間金認(rèn)收們支千。第挽三盒節(jié)辦會(huì)踐計(jì)絡(luò)核涉算蔑方境法勢(shì)（畏了僵解攀，釘怎很么收干筒）設(shè)賣置紐奉會(huì)莖計(jì)朝科遼目慕和睬賬黨戶復(fù)酒式父記知賬填杯制攤和躍審章核憤憑幅證會(huì)殊會(huì)錯(cuò)計(jì)刪核緩算晶方鴿法著登鄰記摩賬府簿成辛本小計(jì)緣瑞算計(jì)獅財(cái)葉產(chǎn)恒清頁查編良制租財(cái)勺務(wù)雷會(huì)售計(jì)董報(bào)塌告方賊會(huì)悄計(jì)扯分補(bǔ)析勇方再法會(huì)飯計(jì)案考?xì)⒑斯戏狡薹ǚ〒鋾?huì)宜計(jì)箏預(yù)晉測(cè)叮方抽法會(huì)泉計(jì)傅決惰策針方魯法1.設(shè)攜置撐會(huì)忠計(jì)勁科英目培和吉賬況戶資產(chǎn)貨幣資金成品資金生產(chǎn)資金儲(chǔ)備資金固定資金存放在企業(yè)的現(xiàn)金存入銀行的存款倉庫儲(chǔ)存的材料現(xiàn)金銀行存款原材料會(huì)計(jì)對(duì)象的具體內(nèi)容賬戶【會(huì)計(jì)信息的存儲(chǔ)器】倉庫存放的包裝物包裝物2尋.裕復(fù)物式飛記蘋賬◆對(duì)壞發(fā)耕生島的瀉經(jīng)謹(jǐn)濟(jì)煎業(yè)裁務(wù)進(jìn)起飄碼簡(jiǎn)要京在無兩襯個(gè)群賬綢戶簡(jiǎn)記蘭錄政的贈(zèng)方免法氏。

500500銀行存款原材料經(jīng)濟(jì)業(yè)務(wù)：企業(yè)用銀行存款500元購買材料。3.填篇制貞和宴審尊核閘會(huì)植計(jì)流憑漁證經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)憑證賬戶4.登槐記懷賬丘簿經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)憑證賬簿（內(nèi)設(shè)賬戶）5.成幕本爸計(jì)盛算◆對(duì)貴計(jì)印算喬對(duì)含象籮發(fā)銳生沸的洲費(fèi)鴨用虧進(jìn)習(xí)行寄核挽算皮，弊進(jìn)跑而概確捆定與其辟總肥成婦本失和綁單拳位懂成盼本領(lǐng)的顛方萬法園。

記賬

成本計(jì)算原材料1080/4件總成本：1000元+80元=1080元單位成本：1080元╱4=270元經(jīng)濟(jì)業(yè)務(wù)：購入A材料4件，買價(jià)1000元，支付運(yùn)費(fèi)80元。6.財(cái)桃產(chǎn)逃清回查◆通滲過律盤判點(diǎn)斯實(shí)堵物駕等聲查都明欠財(cái)肆產(chǎn)健的鋤實(shí)購存傅數(shù)宿與次賬寶存嶼數(shù)蔥是攝否飽相鼓符饅的稼方騰法脈。買價(jià)1000元，運(yùn)費(fèi)80元。計(jì)4件。原材料1080/4件盤點(diǎn)實(shí)物（4件）賬實(shí)核對(duì)7.編幣制金財(cái)村務(wù)惡會(huì)片計(jì)繡報(bào)林告◆定快期姐反惜映警企慶業(yè)嫌的猴財(cái)洽務(wù)沒狀竹況吊和遞經(jīng)敲營辮成疼果抓等來情梨況畫的袍方位法雀。賬簿(內(nèi)設(shè)賬戶)會(huì)計(jì)報(bào)表（財(cái)務(wù)狀況、經(jīng)營成果等）經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)憑證會(huì)貌計(jì)裳核根算仆方逮法峰的況應(yīng)返用延程鐵序1瞇.循預(yù)姥設(shè)渣賬景戶畜，腰選碗定鄭記塌賬共方懸法損，各在廊交遷易例或帝事稼項(xiàng)零發(fā)沒生營后雪，歪首召先裙應(yīng)瓣取側(cè)得濱或薦填察制杜會(huì)路計(jì)長(zhǎng)憑文證2引.俗根著據(jù)聾會(huì)鞏計(jì)飾憑罩證壇，裁采刑用胃復(fù)信式長(zhǎng)記垃賬化方宰法膠登蛇記河賬表簿(夜賬雁戶批)3私.唇根港據(jù)蹤蝶賬星簿舅記躁錄軋進(jìn)腳行朵成趨本滑計(jì)襪算炸、杏財(cái)還產(chǎn)永清遍查４寺.必期谷末拿在震保誤證院賬巴實(shí)耕相掃符截的夾基獎(jiǎng)礎(chǔ)償上屬編管制帖財(cái)格務(wù)趨報(bào)器告②登記賬簿經(jīng)濟(jì)業(yè)務(wù)(交易或事項(xiàng))會(huì)計(jì)憑證設(shè)置賬戶復(fù)式記賬①成本計(jì)算財(cái)產(chǎn)清查③財(cái)務(wù)報(bào)告④第墻四堪節(jié)嗎會(huì)潑計(jì)誓法如規(guī)巴（拆規(guī)謹(jǐn)則連）一洞、亭會(huì)舟計(jì)缺假笑設(shè)（理琴解情）會(huì)碗計(jì)斧假排設(shè)騰是圈指宋企瓦業(yè)寧會(huì)川計(jì)朗確冬認(rèn)敵、句計(jì)詳量許和泊報(bào)吵告彩的蛇前泰提謀，葬是植對(duì)壺會(huì)同計(jì)收核渾算乞所忽處網(wǎng)時(shí)須間乖、拾空免間翻環(huán)冊(cè)境晶等度所售作盼的脾合辟理敢設(shè)嘆定竄。1遺.盡會(huì)濾計(jì)鍬主加體即本為源誰委核丸算脊，跪核犬算制誰慌的泡經(jīng)樂濟(jì)盆業(yè)闖務(wù)閣；柴明歌確稻會(huì)遺計(jì)親核滴算?？绽祥g煮范徐圍順。A會(huì)計(jì)主體C會(huì)計(jì)主體B會(huì)計(jì)主體D會(huì)計(jì)主體2報(bào).爐持醉續(xù)愁經(jīng)拐營指鉗企維業(yè)東在饅可綢預(yù)炒見負(fù)的巴將殺來姿，章不簡(jiǎn)會(huì)削破熱產(chǎn)噸和攏清賊算善，彼而慌是圣持擊續(xù)隙不鐮斷云地拆經(jīng)模營吳下犁去初。3珍.嚷會(huì)桌計(jì)封分科期以悲企糧業(yè)汪的踐資坊金黨運(yùn)塌動(dòng)誰過麻程斃可游以外分京期竟核艷算考為丈前聚提落，吸而賭不饅需桐要面等惹到揪過接程絲式終貫止版。會(huì)法計(jì)姑期睜間禾分默為映年咸度身、輝半蠶年昨度本、粗季鎖度鹿和蒸月?lián)Ф然ⅰ?饑.疊貨票幣察計(jì)輩量以井貨駝幣譯為輔主烘要精計(jì)辦量做單得位舍（盞輔嚴(yán)之怒以考實(shí)浸物播量繪、捐勞陸動(dòng)銷量御等躍計(jì)蘋量籍單虛位鵝）殲。二滋、爽會(huì)擋·落計(jì)?！た芑鶅?chǔ)·成礎(chǔ)（理館解社）權(quán)冤責(zé)眠發(fā)潑生唱制要瘋求緞“企密業(yè)的盯會(huì)址計(jì)宅核命算拍應(yīng)役當(dāng)兆以坑權(quán)專責(zé)踩發(fā)刮生嗎制碌為織基離礎(chǔ)鏡。飯凡樓是欺當(dāng)般期鬼已睜經(jīng)松實(shí)瞇現(xiàn)某的扭收斤入謠和往已東經(jīng)硬發(fā)罪生誦或桿應(yīng)單當(dāng)濕負(fù)桐擔(dān)贈(zèng)的墾費(fèi)亂用排，丈不柔論征款優(yōu)項(xiàng)倆是倚否陽收圣付丑，羅都應(yīng)蒼當(dāng)作秋為質(zhì)當(dāng)原期施的勵(lì)收恒入暢和代費(fèi)伙用后；隙凡證是估不感屬選于桐當(dāng)槍期恰的懼收路入心和爹費(fèi)堵用刷，漲即燒使輩款謹(jǐn)項(xiàng)話已把在蝦當(dāng)什期后收雙付踏，流也趁不唐應(yīng)偵當(dāng)剝作現(xiàn)為鍋當(dāng)筋期土的歪收例入銷和餐費(fèi)庸用狡。榨”企仗業(yè)會(huì)漸計(jì)籮統(tǒng)辛一綢要戀求予以權(quán)膏責(zé)釣發(fā)紙生斤制為見會(huì)蜜計(jì)忽基陽礎(chǔ)仇。3月4月

5月6月

分?jǐn)傎M(fèi)用400元分?jǐn)傎M(fèi)用400元分?jǐn)傎M(fèi)用400元費(fèi)用收入銷售產(chǎn)品，貨款3000元暫未收到。用銀行存款支付4、5、6月的財(cái)產(chǎn)保險(xiǎn)費(fèi)1200元。雖未收到貨幣資金，但已獲得收款權(quán)利，仍計(jì)算為3月份的收入。雖然支付了貨幣資金，但本月并不受益（不應(yīng)承擔(dān)相應(yīng)的責(zé)任），而應(yīng)由4、5、6月份分?jǐn)偂Ｐ形浾蚊钗粫?huì)爭(zhēng)計(jì)及所院采除用絲式的傳會(huì)治計(jì)唉基棋礎(chǔ)豪是收疲付緞實(shí)策現(xiàn)躲制，軌是以耽收僻到期或排支羨付終的宮現(xiàn)張金移作普為被確綢認(rèn)儲(chǔ)收搜入思和妨費(fèi)監(jiān)用犁的雷依競(jìng)據(jù)事鵝業(yè)才單酸位除先了拴經(jīng)早營摔業(yè)紹務(wù)撈采身用輔權(quán)印責(zé)徐發(fā)鉛生望制趕外幅，村其殘他浪業(yè)肥務(wù)騰也早采鞏用對(duì)收慶付夠?qū)嵥がF(xiàn)葉制紅怪星虧公昆司釘2蟻0煤0栗6慶年濫1鏡2罩月冶發(fā)曉生胃如狠下喪經(jīng)患濟(jì)壩業(yè)遣務(wù)貿(mào)：1逝.弦銷免售打商雹品屬價(jià)稿值急4迷0息0舅0非0航元敞，移其富中悄收旗到惜現(xiàn)昏金桐1最0豆0源0物0部元落；2嚴(yán).撲預(yù)婦收雕A巨公杰司容購戴貨垂款嫁5的0戶0輩0匪0挑元維；3銷.膜支河付太全剩年常的勞水岸電革費(fèi)珠1摸2尼0達(dá)0代0察元梳；4池.績(jī)支輸付房誠本袖年檔十換、之十耗一直、汪十似二枯月何份從的缸銀傍行禿借鵲款仇利瘦息午共啟1唱2妹0成0短元察，始每群月踐4處0見0氧元融；要思求缺：必分士別廚以權(quán)數(shù)責(zé)射發(fā)已生鏡制和收此付陷實(shí)宮現(xiàn)岸制為鎮(zhèn)基脅礎(chǔ)厚，植計(jì)只算跌本援月溜的乏利錢潤(rùn)愧。練稅習(xí)根晝據(jù)濃下戀列矛經(jīng)剛濟(jì)揭業(yè)驕務(wù)盜內(nèi)用容甘按虛權(quán)嫌責(zé)描發(fā)蠟生偏制亡和帽收游付閉實(shí)練現(xiàn)數(shù)制膊計(jì)罷算閉企困業(yè)俯本瞧月靠（潤(rùn)7衰月羨份約）秩的閉收夠入謹(jǐn)和戚費(fèi)齒用司并燈填腔入辱表端中笛。（莫1鄭）芽銷脈售蟻產(chǎn)雖品由5枝0冶0營0凍元需，遷貨批款柱存鑄入印銀般行父；（沫2殊）俘銷鄙售繼產(chǎn)究品放1教0貼0貌0享0杠元傻，犁貨重款隔尚公未而收莖到縣；（添3伶）錘付籌7橫-削1畝2宇月爪份魔的晴租份金粉3萍0笑0駛0薄元狐；（團(tuán)4蠟）夸收鋼到邀上將月樓應(yīng)火收歷的偏銷益貨把款倘8秧0罵0待0草元剃；（性5粥）然收跨到棕購滔貨素單踏位改預(yù)煉付夕貨申款燙4誘0尊0線0悄元輛，述下氏月氧交呈貨逝；（呀6仍）場(chǎng)本子月旨應(yīng)條付津水凍電張費(fèi)拋4雷0箏0建元五，墓下瞧月改支嗎付釣。業(yè)務(wù)號(hào)權(quán)責(zé)發(fā)生制收付實(shí)現(xiàn)制收入費(fèi)用收入費(fèi)用（1）（2）（3）（4）（5）（6）三、會(huì)膨計(jì)睜信拾息息質(zhì)誰量資要糧求（理滲解驅(qū)）１袍.可喂靠緊性握原數(shù)則栗（死客稍觀稼性御原抵則屋）企叼業(yè)歷應(yīng)勢(shì)當(dāng)達(dá)以鴨實(shí)兆際火發(fā)觀生品的或交疑易欠或秧者便事菠項(xiàng)喉為館依礦據(jù)艷進(jìn)窩行齊會(huì)局計(jì)亞確績(jī)認(rèn)雕、梳計(jì)半量桶和潔報(bào)脫告泡，店如外實(shí)丘反脫映腐符俗合興確增認(rèn)虜和絲式計(jì)枕量毀要首求凳的隨各伴項(xiàng)酬會(huì)良計(jì)豎要?jiǎng)澦貜d及漂其遞他督相森關(guān)溪信駱息休，灘保扒證昌會(huì)懇計(jì)惕信膀息恢真櫻實(shí)類可越靠隱、妙內(nèi)祖容變完址整鴿。停虛假會(huì)計(jì)信息會(huì)計(jì)報(bào)告會(huì)計(jì)核算停

虛假經(jīng)濟(jì)業(yè)務(wù)2改．相跌關(guān)稼性攤原叢則遲（槍有帝用揪性萍）要絲式求陸會(huì)題計(jì)四核圣算角所蓄提撲供務(wù)的酸信殘息貌應(yīng)驕當(dāng)擇有哈助細(xì)于搬信損息黑使維用毫者碼做稅出吼經(jīng)額濟(jì)拔決阿策尤。毯即躬“涌企彎業(yè)其提智供粗的裂會(huì)歐計(jì)吼信泊息信應(yīng)道當(dāng)之能債夠里反茅映陜企孤業(yè)喇的搭財(cái)蠶務(wù)拖狀強(qiáng)況膛、略經(jīng)該營揉成矩果瞇和矛現(xiàn)遇金潮流湖量禿，趴以身滿蔬足哨會(huì)慚計(jì)根信菌息生使賊用殺者妨的鮮需偷要欲。投資者和債權(quán)人等其他方面國家宏觀經(jīng)濟(jì)管理部門會(huì)計(jì)信息企業(yè)內(nèi)部的經(jīng)營管理者３岡．呆可地理毀解謠性商原耍則要匙求久“轎企群業(yè)摸的晚會(huì)勝計(jì)走核債算示和盈編錘制滾的匙財(cái)侵務(wù)獵會(huì)轉(zhuǎn)計(jì)川報(bào)虧告耀應(yīng)霉當(dāng)榮清為晰暈明符了也，煎便仁于侵理朋解戒和耍運(yùn)爽用煩。簡(jiǎn)”４組．罷可棕比福性同端一高企償業(yè)揮不嶼同紹時(shí)供期發(fā)梅生貼的悶相益同朵或丘者持相賄似爬的規(guī)交領(lǐng)易甲或箭者早事脂項(xiàng)押，闖應(yīng)訓(xùn)當(dāng)褲采獻(xiàn)用妨一薦致殖的值會(huì)霜計(jì)依政阿策懂，襲不棋得用隨隱意蜘變拔更亂。術(shù)確涂需繁變屋更鳴的唱，然應(yīng)鐮當(dāng)姨在失附舉注革中研說舌明走。不系同劑企塑業(yè)拒發(fā)輝生裂的樹相奪同攻或碰者嫩相酒似該的交腸易聲或熔者化事渠項(xiàng)雖，齒應(yīng)針當(dāng)孝采聚用塌規(guī)皮定簽的膠會(huì)辱計(jì)俊政幼策吼，煉確暫保觀會(huì)蘿計(jì)注信鄙息泳口烈徑蹈一遲致醫(yī)、餡相嬌互假可舌比清。５襯．誦實(shí)肆質(zhì)犬重劃于火形浸式難原啄則要茄求衣“碧企職業(yè)輝應(yīng)裁當(dāng)拉按仿照岡交功易斷或戰(zhàn)事銜項(xiàng)石的險(xiǎn)經(jīng)難濟(jì)亡實(shí)器質(zhì)趴進(jìn)棵行會(huì)侍計(jì)價(jià)核深算冠，漆而淺不槳應(yīng)唯當(dāng)渴僅執(zhí)僅倆按咳照繭它店們笛的革法砍律筍形艱式景作已為剝會(huì)計(jì)枯核磁算戲的做依賺據(jù)蟲。襲”

★融資租入固定資產(chǎn)，其所有權(quán)（法律形式）并非屬于企業(yè)，但其已經(jīng)是控制和使用的資產(chǎn)（經(jīng)濟(jì)實(shí)質(zhì)）。按實(shí)質(zhì)重于形式原則可作為企業(yè)的自有資產(chǎn)進(jìn)行核算。即注重交易和事項(xiàng)的經(jīng)濟(jì)實(shí)質(zhì)，而不完全拘泥于其法律形式。

經(jīng)濟(jì)實(shí)質(zhì)法律形式經(jīng)濟(jì)業(yè)務(wù)經(jīng)濟(jì)實(shí)質(zhì)法律形式經(jīng)濟(jì)業(yè)務(wù)二者統(tǒng)一二者分離６削．跌重輸要吃性勺原蘆則企認(rèn)業(yè)薄提氏供伏的卻會(huì)亞計(jì)爸信蟻息刑應(yīng)拼當(dāng)奴反跟映煉與刮企墳業(yè)擺財(cái)翁務(wù)信狀輪況橋、握經(jīng)諷營怎成頸果吊和鞭現(xiàn)浸金誼流皇量集等帥有怠關(guān)天的震所智有渣重砌要蹦交郵易陷或矩者誰事腥項(xiàng)棒。７烈．怕謹(jǐn)俘慎近性錢原壇則企屆業(yè)晉對(duì)非交稼易美或哄者筆事季項(xiàng)坡進(jìn)秤行少會(huì)均計(jì)浴確吳認(rèn)省、抹計(jì)衫量啄和識(shí)報(bào)遠(yuǎn)告績(jī)應(yīng)馳當(dāng)球保撓持賺應(yīng)物有顛的爆謹(jǐn)欠慎煙，乳不耽應(yīng)較高蹲估破資徒產(chǎn)組或脫者本收慢益辭、廉低冶估緊