會(huì)計(jì)核算的基礎(chǔ)

第二章會(huì)計(jì)核算的基礎(chǔ)本章學(xué)習(xí)目標(biāo)通過(guò)學(xué)習(xí)本章：1、應(yīng)該理解會(huì)計(jì)核算的四個(gè)基本假設(shè)及其會(huì)計(jì)核算的兩個(gè)基礎(chǔ)權(quán)責(zé)發(fā)生制與現(xiàn)金制；2、理解會(huì)計(jì)信息質(zhì)量要求的內(nèi)容；3、理解會(huì)計(jì)要素確認(rèn)與計(jì)量時(shí)選擇合適計(jì)量屬性的重要意義。權(quán)責(zé)發(fā)生制現(xiàn)金制會(huì)計(jì)核算的基本假設(shè)會(huì)計(jì)基礎(chǔ)會(huì)計(jì)信息質(zhì)量要求會(huì)計(jì)主體假設(shè)持續(xù)經(jīng)營(yíng)假設(shè)會(huì)計(jì)分期假設(shè)貨幣計(jì)量假設(shè)可靠性相關(guān)性可理解性可比性實(shí)質(zhì)重于形式重要性謹(jǐn)慎性及時(shí)性會(huì)計(jì)核算的基礎(chǔ)

會(huì)計(jì)計(jì)量屬性歷史成本重置成本可變現(xiàn)凈值現(xiàn)值公允價(jià)值第驅(qū)一死節(jié)、董會(huì)年計(jì)嫁核毛算忽的歐基啊本伙假寸設(shè)會(huì)癢計(jì)固假拍設(shè)酬的蔽定傲義為費(fèi)保置證銷會(huì)絨計(jì)賤工改作織正響常禍進(jìn)蹄行喚和蠶會(huì)鵝計(jì)瓦信逃息悔質(zhì)炕量霧，賠對(duì)排會(huì)鋤計(jì)莫核繞算沾的真范悔圍烏、速內(nèi)刻容曠、坑基字本六程喇序撥和澇方賺法念等吹所巴做傻的膚基價(jià)本窗假秒定細(xì)。會(huì)計(jì)核算前提條件核算范圍核算內(nèi)容核算程序核算方法第烘一仗節(jié)、辱會(huì)煌計(jì)教核武算眉的唉基鋼本猴假思設(shè)一游、會(huì)詳計(jì)旁主催體婆假黑設(shè)會(huì)輛計(jì)豆主飾體囑假竭設(shè)諷一葡般器是遞指破會(huì)姓計(jì)晝工蓄作鋼所賄服撥務(wù)蘇的火特巡壽定襖單噴位負(fù)或?qū)M亂織水?！駮?huì)直計(jì)偷主褲體仗規(guī)轟定紡了尿會(huì)襖計(jì)市所煩反疫映今的棍空兇間盜范球圍打，諸這腎就免要浪求杰會(huì)撈計(jì)唉的疑確敵認(rèn)印、躲計(jì)頸量翻與將報(bào)劍告未應(yīng)季限漲定喇在貿(mào)某禽一此特致定第主織體番的選范檔圍晶內(nèi)渠，傳會(huì)單計(jì)呀所新要征提傘供詢的嶺是蹲這先個(gè)盯主伍體痕的孝財(cái)泥務(wù)棵狀必況匠與弓經(jīng)燃營(yíng)房誠(chéng)成昏果漫的企信呈息叛。例題與思考第爬一啄節(jié)、史會(huì)減計(jì)午核候算繞的排基暢本堪假堂設(shè)會(huì)咐計(jì)駱主割體俱假百設(shè)蒜的何意巖義明澇確邪了弊核所算貸的拴空喪間喬范肉圍婚，緒解鳴決破了躁會(huì)巡壽計(jì)禁核患算餐誰(shuí)氣的捆經(jīng)弄濟(jì)優(yōu)業(yè)感務(wù)盲、杜為今誰(shuí)獄記盈賬霜的憑問(wèn)忘題刮。是商持露續(xù)序經(jīng)夾營(yíng)補(bǔ)、昨會(huì)殿計(jì)歇分傭期摘和難貨之幣走計(jì)丟量廟假斥設(shè)汗和峽全邪部仁原般則遞建上立園的谷基穩(wěn)礎(chǔ)張。第物一多節(jié)、俱會(huì)雹計(jì)扭核零算屢的善基散本盤假駐設(shè)【案院例2培】會(huì)跡計(jì)皇主污體奸和倉(cāng)法肥律誘主鳥體會(huì)郵計(jì)爐主老體晴與觀經(jīng)雄濟(jì)予上川的走法寄人戀不努是搖同頓一夕概在念枯，庸一灣般喪，越會(huì)墓計(jì)笨主臂體糧可族以賴是碼法究人因，腸也渡可療以懸不蜓是繳，姑如陳獨(dú)襪資受及忘合采伙找企舒業(yè)幻玉。如耗甲扇、團(tuán)乙畫、徹丙醋等宴人卷準(zhǔn)白備副成品立A公碎司躁，科這您家律特姨定讀的A公游司殊就租成畏為槳了適一專個(gè)詠會(huì)完計(jì)湊核換算欣的鄉(xiāng)豐主俱體兩，吳只渾有天以A公劉司專的拴名傭義繞發(fā)券生飼的抓有銀關(guān)奸活葉動(dòng)她，者如獄購(gòu)箱進(jìn)者原壓材贊料油、側(cè)支框出桌生庸產(chǎn)拌工尾人頃的萍工俘資望、框銷族售擾產(chǎn)陷品煎等撒，膽才伶是A公精司筑會(huì)武計(jì)納核志算知的坊范劣圍個(gè)，宣而均作榴為匯該A公怒司均投觀資如者辰的酷甲丟、排乙近、粉丙漠等紛人脾的潔有刺關(guān)牙經(jīng)息濟(jì)枝活撒動(dòng)故則皮不數(shù)是逃該A公圈司消會(huì)送計(jì)告核炕算墾的蜂內(nèi)跟容敲，厚向A公償司涼提分供悼材沈料烈的炮另感一扁些椅公此司飲的報(bào)經(jīng)紡濟(jì)棟活合動(dòng)醒，銜也蠟不離是A公巷司集的負(fù)核津算池范虧圍開，賊還游有蠟借笨錢初給A公澆司字的敵銀似行塞的清財(cái)希務(wù)轎活染動(dòng)西也趴不漁是A公日司逗的漸核泳算勞范魯圍粱。側(cè)這世樣恨，何作搏為A公蒜司醒的攝會(huì)缸計(jì)綢，左核騎算未的敬空造間闖范兄圍癢就凱界衛(wèi)定極為A公譽(yù)司艱，燥即嚇只評(píng)核旅算急以A公電司編名隙義妥發(fā)階生裂的瞎各喪項(xiàng)字經(jīng)間濟(jì)墊活托動(dòng)檔，仁從殿而沖就禁嚴(yán)燙格餓地儀把A公姜司勝與A公袖司京的遠(yuǎn)投著資贈(zèng)者耐、舍借值錢秤給A公阿司唉的牽銀義行辟以滿及別與A公煮司五發(fā)竊生柔或駱未售發(fā)陣生堵經(jīng)興濟(jì)姐往現(xiàn)來(lái)川的襪其尤他蓋公靜司跡區(qū)肝別蜻開鳳來(lái)訪。右另居外竹的走公剪司蘭就粘是松另蛾外勾一舍個(gè)殼會(huì)璃計(jì)呈主錘體昂了萍。一視般金而傻言既，舉法序律糊主非體究都禍?zhǔn)堑鋾?huì)谷計(jì)救主痰體悟，半但冤會(huì)鹽計(jì)乓主順體尺不趴一蕩定印是朝法衰律蕩主痛體王。第殖一蛾節(jié)、抱會(huì)恥計(jì)撇核荷算鉛的寬基走本皆假谷設(shè)二挖、持擁續(xù)跌經(jīng)夫營(yíng)湯假緞設(shè)持派續(xù)熔經(jīng)色營(yíng)星假漂設(shè)開是歌指界在市沒(méi)不有凝相蠻反殃證紹據(jù)澆的液情稼況岸下沃，鄙會(huì)樸計(jì)握主袖體鼓在仿可狗以小預(yù)堆見咐的閥將成來(lái)懸，刑按求它秧現(xiàn)至在率的散形兆式黎和炕目抱的愿持份續(xù)雹不會(huì)斷怕地貌經(jīng)喘營(yíng)施下倡去慢。尚持隆續(xù)生經(jīng)隱營(yíng)刪作拖為環(huán)會(huì)墾計(jì)已核醫(yī)算動(dòng)的挨基躲本飯前患提李，奧表飼示川企汗業(yè)迅不拌會(huì)是被帽迫搏清逃算戴，瓣各膨種業(yè)資罩產(chǎn)滋不滾需陣要具削呼價(jià)吸變搏現(xiàn)碑。例題與思考第舒一核節(jié)、載會(huì)邪計(jì)委核況算內(nèi)的僚基顏本研假英設(shè)確給立棟持薪續(xù)遭經(jīng)導(dǎo)營(yíng)仇前厘提擺的制意纖義明烈確朵了下會(huì)梢計(jì)溪核太算戒的辭時(shí)胳間油范口圍呼和伙內(nèi)胸容湖（扇資賊金隊(duì)正漏常育運(yùn)漏動(dòng)膊期妙間危發(fā)誘生圓的減經(jīng)時(shí)濟(jì)藥活爭(zhēng)動(dòng)速）疏。是上“最會(huì)恭計(jì)夾分驚期郵”承前流提屑條決件刑和示實(shí)漆際上成頌本么原合則鍵和業(yè)配專比蟻原嘩則均等霉建饞立醋的少基腔礎(chǔ)平。第賢一凍節(jié)、賣會(huì)昌計(jì)子核絹算杯的步基孔本員假想設(shè)三注、投會(huì)暑計(jì)常分煙期鑰假傅設(shè)會(huì)瘦計(jì)畢分賢期嫩假樹設(shè)針是悟指逗企亞業(yè)鏈的夸經(jīng)貸濟(jì)乓活緊動(dòng)隔可鉆以樹人恨為洲地注劃頸分公為伶時(shí)傭間拳長(zhǎng)哄度罰相宰等憶的妨期嗎間吉，所以確更銳為和及尺時(shí)系地槍向茶投覆資滿者菌提個(gè)供攝相順關(guān)返和寨可葉靠裕的貪信浙息帽。

知識(shí)鏈接會(huì)芹計(jì)波分?jǐn)r期煌假自設(shè)聾對(duì)韻于嗓會(huì)碰計(jì)糟程索序遠(yuǎn)和摸方炒法詳?shù)膫z確貼定滾具振有博很縱大兔的鞠影榜響盤。勿由桌于咽會(huì)倉(cāng)計(jì)脅分獻(xiàn)期序，就產(chǎn)起生柳了根企幣業(yè)薪的忙收畢入炭和叉費(fèi)沙用特歸懸屬翼于頓哪擔(dān)個(gè)拘會(huì)凳計(jì)勿期鴿間糾的徑問(wèn)削題灣，限要淚求冰企對(duì)業(yè)頭每房誠(chéng)個(gè)焰會(huì)咽計(jì)權(quán)期純間所所灶采凳用焰的枯會(huì)蝕計(jì)籠方組法泛必究須它一依致扯，湊這胡樣序才伐能匯正事確軌反向映巷與市分倦析仰比衰較噴企石業(yè)牛在世各江個(gè)鑄會(huì)咬計(jì)放期租間驢的侄財(cái)看務(wù)怎狀濟(jì)況久、掠經(jīng)叢營(yíng)衣成餡果烏和盡現(xiàn)挑金賓流釋量但。第慰一苦節(jié)、叉會(huì)姑計(jì)害核好算呈的蟲基膚本殲假咳設(shè)確咐立箏會(huì)嚇計(jì)姜分筑期覽前炎提布的辮意揀義解寶決遍了緣瑞會(huì)斷計(jì)拖核舟算孝的狐基索本不程隸序臥，準(zhǔn)明爺確予了啦何趟時(shí)厚記拘賬園、新算鼻賬闊和壺報(bào)捎賬橡?？娠嬕晕７帜疗诜Y(jié)咽算券賬事目購(gòu)、運(yùn)編貞制雄財(cái)超務(wù)春會(huì)偉計(jì)借報(bào)輝告雜，斗提違供幸會(huì)糧計(jì)些信馳息奏。使棟?rùn)?quán)精責(zé)凍發(fā)唐生脫制塌原艇則跪、柳配牲比亡原奇則磁等書會(huì)抬計(jì)直原膨則啦的槳建喘立渡成劃為藏可艇能肆。第坦一槽節(jié)、托會(huì)蠻計(jì)給核如算告的梅基逗本飽假啦設(shè)四悟、警貨選幣堵計(jì)宋量喊假蛋設(shè)貨臨幣榜計(jì)豬量旱假沸設(shè)挪是倦指綿會(huì)允計(jì)鏡采繳用滾一巡壽定騎的子貨層幣轎單撞位娛來(lái)迎計(jì)母量臘與纖報(bào)南告鑄會(huì)貨計(jì)鋤主租體謎經(jīng)鉛濟(jì)艦活鐵動(dòng)沿及磨其云結(jié)繩果驕。以細(xì)貨號(hào)幣彼為月主弟要場(chǎng)計(jì)武量碼單劈燕位饞（餅輔待之靜以妻實(shí)犬物壟量魯、毅勞摩動(dòng)薯工零時(shí)推等借計(jì)棍量乖單永位?。┐萦浤ｄ浥亢吞叻粗t映尿會(huì)范計(jì)正主團(tuán)體巖的形生標(biāo)產(chǎn)嘉經(jīng)溝營(yíng)些活勢(shì)動(dòng)標(biāo)。壟解謝決何了倡會(huì)犯計(jì)往核略算央的疲方由法莊。采爆用砌幣瞧值孤穩(wěn)箭定觀的搶貨令幣豆為喇前踐提較。第醉一故節(jié)、質(zhì)會(huì)尸計(jì)劉核壤算松的逼基緊本示假肆設(shè)確促立盈貨毒幣辮計(jì)眉量杠前榜提奪的速意遵義貨版幣鑰是苦商妻品農(nóng)的逝一迎般戶等挑價(jià)立物食，襯能鹿用憤以父計(jì)兩量?jī)r(jià)所劑有援會(huì)供計(jì)銜要川素翠，矩也櫻便創(chuàng)于征綜拿合雖。使何歷釀史吵成區(qū)本畜原悅則忌、拳可例比霸性所原箭則短等值會(huì)御計(jì)繞原完則針的燥建損立摧成興為伸可廊能梨。第厲二賓節(jié)急會(huì)環(huán)計(jì)彩基謝礎(chǔ)一磨、身權(quán)艇責(zé)翼發(fā)繞生槍制（應(yīng)鍵計(jì)煙制不、濤應(yīng)層收箱應(yīng)獄付腿制皂）指將對(duì)喊于刷收旦入眼和范費(fèi)駐用所應(yīng)負(fù)當(dāng)膛以縫收升入爹和牲費(fèi)宵用黑的貨實(shí)甘際愉發(fā)筒生今作玻為才確眉認(rèn)折計(jì)員量么的僑標(biāo)必準(zhǔn)—吸—應(yīng)僻收齒應(yīng)季付偷，查即品根易據(jù)訴經(jīng)撤濟(jì)管權(quán)槽利許和獻(xiàn)責(zé)灰任斯的里發(fā)動(dòng)生帥與倡轉(zhuǎn)蔑移層確潮定偽收時(shí)入遺與張費(fèi)證用裹的雨歸燙屬潔期持。凡暗是亂當(dāng)鞭期蘋已聰經(jīng)迅實(shí)喊現(xiàn)乏的勞收康入剝和寫已偉經(jīng)給發(fā)拋生羨或嫂應(yīng)婦當(dāng)梁負(fù)驗(yàn)擔(dān)亡的銅費(fèi)幕用形，破不哪論尾款誤項(xiàng)貍是濃否鞭收希付序，夕都倆作雷為滑當(dāng)腎期完的肺收省入增和墨費(fèi)京用吧處鳳理止；楚凡盜是磚不既屬規(guī)于矛當(dāng)殲期臺(tái)的血收店入棉和旋費(fèi)皆用痰，帳即宗使菌款添項(xiàng)法已魯經(jīng)蟲在正當(dāng)叔期蹲收促付纏，敗也扶不未應(yīng)宿作皆為影當(dāng)宮期茶的毒收智入朵和穗費(fèi)預(yù)用則處僅理新。第束二帝節(jié)盟會(huì)蠟計(jì)埋基靜礎(chǔ)二找、現(xiàn)束金體制（收吹付永實(shí)呢現(xiàn)耀制裙、構(gòu)現(xiàn)最收生現(xiàn)鵝付鼠制均）指放企歇業(yè)嶼某揮期尿收桂入綿和糾費(fèi)注用稈的量確蛾認(rèn)組，泥以喂款愧項(xiàng)腐的腫實(shí)凝際蠟收敲付鼓為瓶標(biāo)方準(zhǔn)篩。凡融屬陷本典期女收粒到絡(luò)的梅收賀入穩(wěn)和夫支啞付君的扔費(fèi)黎用閉，秘不軌管辜其楚是策否副應(yīng)導(dǎo)歸久屬球本邊期疲，客都蘿作挖為香本謙期饑的挪收勵(lì)入茫和共費(fèi)橡用葡處茅理殼；穿反絡(luò)之弄，蛾凡我本基期稼未阿曾蘇收佛到愚的騎收物入冶和膏未葛曾諸支驗(yàn)付粱的匯費(fèi)習(xí)用上，民即春使冰應(yīng)憑歸緞屬羨本獅期尺，賓也固不薦作站為條本軌期贏的厭收限入孤和桑費(fèi)呈用厚處關(guān)理倒。第誼二知節(jié)生會(huì)怕計(jì)廣基率礎(chǔ)第袋二鍵節(jié)廟會(huì)玩計(jì)焦基表礎(chǔ)第殿二隔節(jié)撐會(huì)掉計(jì)畝基濟(jì)礎(chǔ)現(xiàn)模金部制愛(ài)確資認(rèn)緣瑞收文入桃和鐘費(fèi)蔽用躁的懶特藝點(diǎn)1資）培不霞考瞞慮敗預(yù)認(rèn)收晶款敗項(xiàng)收和巖預(yù)恢付毅款灶項(xiàng)斑，夢(mèng)以諸及挨應(yīng)旺計(jì)麻收柿入姜和浸應(yīng)昨計(jì)補(bǔ)費(fèi)并用高。攔只列要墾款保項(xiàng)悔已晴收葵入?yún)⒒蚧I支馬出筑，泄就揚(yáng)作驚為銜當(dāng)彈期最收由入剩和蟻費(fèi)假用繩處護(hù)理侄。2盯）娛于鋼會(huì)乞計(jì)妙期場(chǎng)末集根壇據(jù)世賬筑簿肌記液錄離確秩定播本視期吸收保入衡與零費(fèi)夠用舉，渣不稼存陶在脾期綠末尸賬定項(xiàng)怕調(diào)倉(cāng)整繡問(wèn)侍題浴。3戲）錯(cuò)核傲算蹄手針續(xù)奴簡(jiǎn)忠單聞，棄強(qiáng)桂調(diào)琴財(cái)鄰務(wù)桑狀搜況梅的蒙切同實(shí)堅(jiān)性責(zé)，副但都缺視乏米不動(dòng)同靜會(huì)策計(jì)呼期漫間揀的籠可耗比布性屯。4該）濤適源用得范筍圍喪：黎行仗政差、斜事疲業(yè)作單訪位用。第旱二約節(jié)雕會(huì)圖計(jì)夢(mèng)基亂礎(chǔ)權(quán)艙責(zé)梅發(fā)吐生鏈制鐵確敢認(rèn)信收?qǐng)?jiān)入會(huì)和楚費(fèi)番用彈的懼特僑點(diǎn)1顛）狼考揮慮螞預(yù)芒收炮款備項(xiàng)臭和凝預(yù)蓬付兆款若項(xiàng)過(guò)，堵以予及惡應(yīng)再計(jì)括收晚入醬和讀應(yīng)某計(jì)慢費(fèi)席用擊。2送）蘿日鵝常定賬奏簿隆記岔錄褲不雨能絕完擔(dān)整索反浩映名本率期劃收涉入共與擔(dān)費(fèi)哪用鋒，古應(yīng)達(dá)于捷會(huì)瞎計(jì)角期訂末拴進(jìn)規(guī)行煩賬憂項(xiàng)少調(diào)鐮整脂。3接）棗核噴算牙手遙續(xù)分復(fù)珍雜敘，狠反侵映糟不紋同爐會(huì)測(cè)計(jì)腳期套間類的東的律收恩入售和舞費(fèi)擔(dān)用峽比頃較慰合賢理穩(wěn)，清可尚正曾確奧計(jì)婆算旅經(jīng)等營(yíng)鍬成時(shí)果姓。4曉）予適紋用控范遇圍堡：頸各地類斗企溪業(yè)僚。第瀉二柱節(jié)尤會(huì)比計(jì)刮基偶礎(chǔ)【案會(huì)例3蹲】關(guān)不于齡權(quán)給責(zé)木發(fā)蜘生訴制去與拼收駱付森實(shí)叉現(xiàn)也制星的刮比會(huì)較資友料獻(xiàn)：某勇企西業(yè)哀本奸月就份捏發(fā)嫌生扯以掠下山經(jīng)憑濟(jì)桶業(yè)決務(wù)越：（1）掙支監(jiān)付譜上隙月樂(lè)份罪電粉費(fèi)5覆0雹0悟0元逝；（2）嗓收際回幕上竭月歇的誕應(yīng)段收繞賬惠款1授0券0平0不0元挨；（3）雅收炎到玻本異月冰的濟(jì)營(yíng)喂業(yè)變收歸入津款8構(gòu)0蔑0辣0元萌；（4）敲支灶付鄉(xiāng)豐本夾月招應(yīng)如負(fù)惰擔(dān)倒的碑辦科公物費(fèi)9燈0蒙0元頑；（5）筐支狐付鈴下錄季刪度員保棟險(xiǎn)曠費(fèi)1繁8敲0初0元羽；（6）黃應(yīng)塞收辣營(yíng)棕業(yè)頌收好入2揪5鎖0稼0扁0元摘，沸款沒(méi)項(xiàng)乳尚袋未產(chǎn)收甜到交；（7）淹預(yù)扇收柴客穴戶煮貨傾款5雷0吹0痕0元肆；（8）瘋負(fù)氣擔(dān)灣上米季婚度稀已另經(jīng)中預(yù)民付摸的霸保福險(xiǎn)艘費(fèi)6跑0老0元難。通握過(guò)紫計(jì)架算居說(shuō)趟明哲它媽們棍對(duì)永收蘇入癢、本費(fèi)束用旬和早盈踏虧姨的緩影確響畫。

思考與討論第氏二黑節(jié)好會(huì)凱計(jì)如基鐘礎(chǔ)

課堂思考某渡企召業(yè)交在妥3恭月溜份敬銷組售勾商何品辜，婦其斯售古價(jià)菠5練0霜0倍0飄元例、曠成繁本錄3電0蚊0欺0岡元項(xiàng)，晉款瞧項(xiàng)觸于葡3暈月船份找收菊到天3冊(cè)0候%桃，合4慣月由份綢收鵝到假7扶0暈%模。朵請(qǐng)鬧思脂考竄：哈按映現(xiàn)隔金菌制鳥和扇權(quán)喘責(zé)碗發(fā)礦生登制巧，購(gòu)3才月監(jiān)份六和搞4士月瀉份微銷工售和毛馳利適為辟多燙少腸？第煌三享節(jié)六會(huì)散計(jì)乖信屯息番質(zhì)婆量抓要雄求企符業(yè)尼向引使封用探者侄提犬供尋的瓶會(huì)譜計(jì)愚信供息軍怎臉樣筍能嬸達(dá)測(cè)到確財(cái)陵務(wù)貞報(bào)滋告同之及目街標(biāo)決？我喘國(guó)鈔《確企叔業(yè)如會(huì)誕計(jì)圓準(zhǔn)冤則佳—?dú)w—梢基警本扭準(zhǔn)低則禿》搭就盞滿農(nóng)足拔會(huì)價(jià)計(jì)雖信斤息卻使化用大者賄要演求箏而香言爽，申規(guī)御定潔了火會(huì)彩計(jì)裹信桃息需的謎質(zhì)凍量戶要止求啞必校須俊是強(qiáng)：倘可攔靠防性挑、姥相命關(guān)植性舊，葡可頸理伴解情性轟、套可蟻比確性亦、懇實(shí)嚷質(zhì)鄙重耐于肌形染式拘、羊重拳要珍性仇謹(jǐn)寫慎揮性載及疼時(shí)恢性休等螺。第始三棗節(jié)沒(méi)會(huì)襖計(jì)舉信總息題質(zhì)敞量圓要偏求一喇、些可戲靠腎性又倘稱迅客喬觀稻性設(shè)、昏真跳實(shí)敲性鵝，湯要衛(wèi)求叮“織企嫁業(yè)點(diǎn)應(yīng)毀當(dāng)耍以剪實(shí)劉際謊發(fā)挺生在的閘交甜易坑或泊者占事虹項(xiàng)鬼為刃依蒸據(jù)怒進(jìn)昏行亦會(huì)濾計(jì)球確郵認(rèn)托、圓計(jì)稼量拉和該報(bào)案告成，霉如怪實(shí)豎反嬸映酷符匯合棄確貿(mào)認(rèn)調(diào)和窗計(jì)霞量卸要掌求政的粗各棍項(xiàng)青會(huì)鬧計(jì)駐要輝素拌及歪其蘿他利相川關(guān)確信站息奮，軌保折證織會(huì)云計(jì)戰(zhàn)信皂息婚真鏈實(shí)熄可規(guī)靠壘，刻內(nèi)竟容些完簡(jiǎn)整誤。許”●榴可姑靠史性椅必稱須頃以逃真捆實(shí)沾性觀為紐奉前闊提●霉可通靠蔽性蕩必梨須潛以蝦可屬驗(yàn)疾證鴉性古為妻前除提●可廢靠征性級(jí)必耽須密以胡中茄立鋤性旁為吩前君提第四三濾節(jié)省會(huì)暢計(jì)桑信防息庭質(zhì)雞量則要瓜求二愉、口相鉗關(guān)替性也眨稱抵有陷用吉性返，銷要登求繪會(huì)殿計(jì)防核醬算堂所霜提利供激的具信走息滋應(yīng)訪當(dāng)墻有憲助面于乞信邁息找使貨用噴者辟做如出釀經(jīng)土濟(jì)箱決泰策航。呢即桌“拴企藝業(yè)逝提婦供彈的巡壽會(huì)蔥計(jì)舅信鞠息戰(zhàn)應(yīng)森當(dāng)幫與愉財(cái)挽務(wù)輪會(huì)亡計(jì)善報(bào)滋告零使億用表者洋的障經(jīng)愈濟(jì)及決察策幟需蹈要陽(yáng)相饅關(guān)畢，呢有醬助腫于璃財(cái)軍務(wù)皂會(huì)翻計(jì)遷報(bào)杰告推使扣用竹者淋對(duì)破企羅業(yè)甘過(guò)射去捉、糟現(xiàn)存在腳或逮者尚未間來(lái)辟的糾情授況安做筒出遍評(píng)輝價(jià)菌或?yàn)檎呷纛A(yù)弦測(cè)室。標(biāo)”●柜相關(guān)關(guān)稼的衡會(huì)趁計(jì)趣信烘息愿應(yīng)禽該春具帳有棒預(yù)萬(wàn)測(cè)霸價(jià)鈔值●鋒相槽關(guān)哄的累會(huì)球計(jì)渴信略息倍應(yīng)脈該罪具呆有班反癥饋撐價(jià)反值●顏相背關(guān)富的化會(huì)豆計(jì)姑信帽息辱應(yīng)世該祥具援有牢及全時(shí)披性火特冷征第寧三霉節(jié)拖會(huì)碎計(jì)景信駐息揪質(zhì)馬量糟要猾求三豈、蠻可私理紹解予性也損稱碼明賄晰愿性存，執(zhí)即撓要算求絕“盒企迎業(yè)耕提斗供代的焰會(huì)哭計(jì)克信障息顯應(yīng)燒當(dāng)罷清哀晰核明膜了逆，測(cè)便歡于重財(cái)姿務(wù)葉會(huì)復(fù)計(jì)欺報(bào)幸告橋使仆用汗者新理黑解序和飯使累用濾。營(yíng)”第抗三治節(jié)捧會(huì)昆計(jì)維信科息壞質(zhì)思量快要修求●坊可缸理亡解撞性裙是亦聯(lián)擾系租會(huì)育計(jì)鼓信社息膝與請(qǐng)使毀用斑者然的降橋獄梁沿，穗有深用既的接信智息樂(lè)必裕須關(guān)能盟被戰(zhàn)使解用構(gòu)者潤(rùn)所之理繼解作，洋否溜則條再軍相稀關(guān)醫(yī)、息可嘩靠絹的驅(qū)信倡息隔也萍徒填然暮無(wú)傷用挺。●彼使口用須者現(xiàn)來(lái)烈應(yīng)插具艦備誕對(duì)瞧企艦業(yè)仇經(jīng)貸營(yíng)芽活癢動(dòng)而有欺合肆理瓶的令理緞解滑力鍋、存并陜能盲用驕心腳研摟讀受會(huì)誼計(jì)舟信擦息漏，露只化有米這現(xiàn)樣核才籌能馳使染財(cái)吹務(wù)堵報(bào)步告五提權(quán)供搭的島信穗息末具拾有晝決獨(dú)策譜有榆用捎性睬。2第效三嚴(yán)節(jié)緊會(huì)辟計(jì)象信貍息憑質(zhì)綢量圣要終求四載、俱可倆比迎性竭包脅括已一榮致昌性兩宇層杏含婦義縱：（橫哄向察可稿比憑、醉縱轟向耍可紗比龍）●同額一浴企匪業(yè)業(yè)在款前筑后庫(kù)各摸期謠的販會(huì)待計(jì)陵信雞息唯應(yīng)斧具每有你可貪比鼓性●懲不怕同積企渴業(yè)圈在么相務(wù)同停會(huì)恒計(jì)陜期虎間桶進(jìn)古行傭信副息時(shí)的澇比舍較恰應(yīng)配具該有鉤可寒比槳性第壟三億節(jié)枝會(huì)埋計(jì)雕信斯息聾質(zhì)野量臣要忘求第仍三南節(jié)滑會(huì)芳計(jì)企信款息犬質(zhì)殼量色要跪求【案幸例4品】可的比歷性貼原獲則現(xiàn)只有付甲裁、院乙皺兩漁人泉同慎時(shí)得投認(rèn)資粉一品個(gè)拉相截同諷的脂商洗店叫。東假?gòu)V設(shè)陵一伏個(gè)良月奧以漸來(lái)別，梯甲輪取該得霸了2良0軍0頂0汽0元愁的羞收矛入汁，頑乙潔取技得陣了1競(jìng)7璃5篩0縱0元世的自收妥入趟，索都瞞購(gòu)饒進(jìn)侄了1園0癢0改0紫0元閃的占貨用物汽，圍都辰發(fā)童生屬了5脾0艱0熟0元移的古廣連告壯費(fèi)舅。言假槽設(shè)起均愿沒(méi)拴有夏其貪他旅收去支佳。禮月攜末飯計(jì)轉(zhuǎn)算給收燦益棉時(shí)蔑，畝甲料將5膜0年0稼0元較廣釋告尺費(fèi)道全際部膨作諷為蠟本業(yè)月傅費(fèi)息用呼，斤本暈月賠收反益?zhèn)錇?插0宰0娛0元管（2贈(zèng)0擠0要0翁0碗-瓶1纏0秒0伐0迷0黃-則5妨0么0燃0）德；漫而早乙掌認(rèn)巨為5瘡0宵0述0元展廣挨告聚費(fèi)嬌在奶下膽月幟還題將女繼備續(xù)絡(luò)起淚作淚用裙，沃因般而其將萍它粉分符兩丘個(gè)災(zāi)月港分鴿攤紋，縣本梳月模承塌擔(dān)發(fā)一炎半歉即2倒5備0債0元紋。顧因亦而療乙唇本結(jié)月爬收勉益妄也膝為5障0肚0州0元岔（1派7梢5斬0歲0幸-蔽1桃0榨0板0擋0幫-蔽2劫5糠0戶0）姓。第排三價(jià)節(jié)蹈會(huì)條計(jì)枝信蒼息抄質(zhì)豬量膠要至求從喘經(jīng)釀營(yíng)翁過(guò)禿程蜻看轟，鍛甲舍顯縣然希比伙乙衰要億好固，飛在羅其哈他央因匠素手相叨同獨(dú)的罰情訂況發(fā)下腰，紋甲桌比綿乙帽取勸得翼了唐更醬多澆的雞收核入趴，啄但敞從亞收龍益誼計(jì)者算拒的儀結(jié)幕果凍看流，兼甲芽與舉乙水是紙一補(bǔ)樣良的玻。哲可劣見少，水收若益?zhèn)Y(jié)垮果弄未危能顫客圣觀然地患反欺映山經(jīng)的營(yíng)刺過(guò)墻程亡，慨原后因裕就藝在互于見對(duì)賽廣母告蓮費(fèi)帝采影用苗了鴨不步同督的廣處杯理娛方蛋法噴。相正極是對(duì)由仆于句收漁益巷計(jì)凳算督的投基似礎(chǔ)夢(mèng)或育依閑據(jù)榮不猶一猛樣動(dòng)，才使露得肥甲皇、藍(lán)乙授二貢者諸的餅收速益惰結(jié)琴果屑不雪具框有對(duì)可賀比鉛性烏，幅也僚就沙是樣說(shuō)嚼，足我岸們典不位能鮮因抽為惠他晃們冶各抓自陵計(jì)隆算泥出瞎的侄收組益魯一駛樣極就蒙斷讓定訓(xùn)兩祝者砍的邊經(jīng)汪營(yíng)欲效裙益殼相籮同軍。符可怪以狐想秀象儉，抬如飄果毫每陽(yáng)一蜓個(gè)步企峽業(yè)查都尤利番用瞇各鴨自辰不候同衡的保會(huì)斗計(jì)鴿處腥理畢方篩法醬，歲那益么逐就蜜無(wú)徑法具用太他瞎們壟提井供雪信鄙息頭來(lái)睡判副斷午哪予家碑企躬業(yè)儀的珍生宋產(chǎn)莫經(jīng)亞營(yíng)鈴活蚊動(dòng)鞋與菊效請(qǐng)益職更侮好幼。掀這貫就賭是生會(huì)啊計(jì)鵲核墓算厭中細(xì)要石使思不掏同滿企嶺業(yè)跡采討用跑相刃同讀的五核哀算鴿方欄法鵲以世便皆使析提惹供炎的枝會(huì)證計(jì)漲信施息桃具軍有冤可節(jié)比秤性駝的觀原川因香。第敢三欣節(jié)壓會(huì)濾計(jì)該信明息甲質(zhì)舍量氣要聯(lián)求可再比語(yǔ)性喝原添則植要績(jī)求紗不款同講企仰業(yè)桌都蠶要計(jì)按塌照光國(guó)唱家佩統(tǒng)驕一林規(guī)科定逗的糠會(huì)桶計(jì)裁核薦算世方曾法荒與露程洪序建進(jìn)掘行踏，匪以宏便稀會(huì)床計(jì)準(zhǔn)信禿息衛(wèi)使越用婦者叢進(jìn)訓(xùn)行頓企隨業(yè)御間眠的剃比屆較逼。仍升以醉上明述吳案每例緩，唉如覽果梅規(guī)辣定守廣暮告饑費(fèi)挽必直須扇全性部購(gòu)計(jì)州入郊當(dāng)款月材費(fèi)答用瞎，耐則芹甲適的突收摧益如仍停為5魄0冶0川0元崖，趣而墨乙金的盒收?qǐng)@益熱則愁為2料5初0述0元遵（1武7愿5若0篩0關(guān)-輕1輝0循0匠0委0蹄-液5壁0閉0熊0）嘴。駝此道時(shí)奴，齡由毛于繁他構(gòu)們懼是遠(yuǎn)采卵用么相尊同五的投處艙理衣方薦法線，弦因舉而殘結(jié)航果鳳具邪有已可飯比豪性謎，古即知我接們瓶可凝以額據(jù)益此李結(jié)室果懼得急出舞結(jié)封論眼：貸本秒月貝甲倡的段經(jīng)談營(yíng)寇效地益價(jià)要腦比聚乙賓好勉！第壺三商節(jié)高會(huì)灑計(jì)準(zhǔn)信洽息烈質(zhì)餡量寨要右求五紐奉、蛋實(shí)崇質(zhì)偽重蘆于形隔式要毒求湖“粉企爹業(yè)膏應(yīng)療當(dāng)腥按講照拌交期易罩或振者銀事的項(xiàng)侍的炒經(jīng)誤濟(jì)膝實(shí)茫質(zhì)標(biāo)進(jìn)冷行爐會(huì)店計(jì)怎確喊認(rèn)劫、乏計(jì)四量掌和疤報(bào)墊告爽，囑不悟應(yīng)伶僅鴨以扣交榮易頃或乞者過(guò)事江項(xiàng)晚的柱法摩律喊形眼式長(zhǎng)為沉依同據(jù)郵。非”第就三論節(jié)卻會(huì)億計(jì)淘信澆息勵(lì)質(zhì)介量券要職求六棚、圾重知要元性在惑會(huì)稿計(jì)中實(shí)障務(wù)扁中掩，淡如挪果該一痰項(xiàng)憲會(huì)菊計(jì)廉信衛(wèi)息抵被邁遺脖漏靠或泥錯(cuò)輸誤無(wú)表稱達(dá)疤時(shí)嚼，橡可繁能娛使渾依動(dòng)賴?yán)赵摬懦邢⒃杆雷鞑坏恼吓蟹綌鄠?cè)受助到政影倘響撿或稈改系變齒，艘該玻信蔥息耳就憐具索有叫重稿要鄉(xiāng)豐性您。

課堂討論e邊n跌d請(qǐng)撞舉丙例端說(shuō)中明渾重裙要羽性鉗的圓應(yīng)宜用第頂三鉛節(jié)倦會(huì)門計(jì)產(chǎn)信換息垃質(zhì)聚量浩要騎求要址求堵企拾業(yè)貼在虜會(huì)折計(jì)醫(yī)核荷算轎過(guò)妹程慨中是對(duì)立交荒易漂或老事捐項(xiàng)思應(yīng)之當(dāng)扯區(qū)魄別啊其能重涂要床程菠度紐奉，狡采僑用每不爛同魚的栗會(huì)補(bǔ)計(jì)政處由理策程稍序糖和時(shí)方控法秋。原材料——價(jià)值較低，發(fā)揮效益時(shí)間較短。固定資產(chǎn)——價(jià)值較高，發(fā)揮效益時(shí)間較長(zhǎng)。原材料＋、－＋、－固定資產(chǎn)原始價(jià)值累計(jì)折舊損耗價(jià)值第糞三歸節(jié)不會(huì)喚計(jì)垃信杰息稼質(zhì)沒(méi)量昏要腸求對(duì)希于覺(jué)重辰要傲的紀(jì)會(huì)妄計(jì)落事忘項(xiàng)延，色必珍須耕按豈照卸規(guī)呈定愧的寄會(huì)斜計(jì)扶方烏法參和濤程排序策進(jìn)古行斬處務(wù)理桂，彈并潮在盼財(cái)守務(wù)逗會(huì)若計(jì)掃報(bào)猜告按中萬(wàn)予路以知充帝分惱、近準(zhǔn)泉確膛地春披訓(xùn)露呀；禿對(duì)艱于罩不過(guò)重慢要