會計(jì)學(xué)培訓(xùn)課件

會計(jì)學(xué)1授課教師：2教材：《會計(jì)學(xué)》夏冬林主編清華大學(xué)出版社，2003年9月第1版2004年6月第3次印刷3導(dǎo)聚論T爛h際e彎M畜c涼G啊r它a份w分-晨H帥i資l差l浮C剖o駛m逼p齒a個(gè)n簡i情e娘s壓,歡I劃n女c版.飾,矛1潔9強(qiáng)9錄91基謊本變概唯念澆和敗理禁論4學(xué)眠習(xí)隊(duì)目削的繩：了旅解吵企沒業(yè)啊基踩本中活哄動(dòng)初裂步闖認(rèn)佛識拖會趴計(jì)斬報(bào)拴表了果解宗會肚計(jì)只準(zhǔn)演則了緩解趁會命計(jì)管涵稍義兵，將會不計(jì)可職蝕業(yè)教寺材喬：挖第刻一浩章5本鋒章亭內(nèi)神容林：企爹業(yè)襯活簡動(dòng)蓬概常述財(cái)剃務(wù)抓報(bào)棟告會棵計(jì)厭報(bào)肯表爹的挨使乎用柏者堤及維用植途會長計(jì)跡規(guī)罩范會段計(jì)牲涵校義恒及逃職考業(yè)企岔業(yè)駕會扶計(jì)掃的擾內(nèi)棚部恨管逝理6企章業(yè)劃活順動(dòng)企箭業(yè)貌戰(zhàn)記略業(yè)救務(wù)子范棉圍多植角系化栗程千度多竭角抓化摧類奏型競眉爭尾定飯位成匹本康領(lǐng)睬先歧傻義定性關(guān)帆鍵迷致徑勝親因蓋素案與不風(fēng)同險(xiǎn)企堅(jiān)業(yè)宇活鉤動(dòng)融洽資丙活楊動(dòng)投端資互活驗(yàn)動(dòng)經(jīng)摩營疊活或動(dòng)企粒業(yè)禿環(huán)環(huán)境政淋府帳有查關(guān)泄法譽(yù)規(guī)勞牽動(dòng)模力胸市鍵場資敬本杠市堵場產(chǎn)童品香市傾場供棍應(yīng)焰商客崖戶競?cè)疇庁湆重?cái)哪務(wù)犁報(bào)賀告會睜計(jì)女系折統(tǒng)企胃業(yè)竄的謙資傲金窄運(yùn)鹿動(dòng)資葛金膝運(yùn)她動(dòng)在的急結(jié)亞果7財(cái)言務(wù)圍報(bào)封告裝：什笛么池是娛財(cái)蛙務(wù)醒報(bào)未告夾？短綜茅合叛反變映禽企抄業(yè)圈一栗定糟時(shí)肚期據(jù)財(cái)浴務(wù)墻狀腎況編，宜經(jīng)瞇營貝結(jié)趟果扯以敘及稻現(xiàn)炮金伴流上量散情凍況嚷的飄書刑面蛇報(bào)妖告咳文兄件賢。察主偶體今為丈資蚊產(chǎn)撇負(fù)放債袍表竿，霜利炸潤跨表租，賴現(xiàn)揭金額流堪量太表編三狼張絮基賭本皂報(bào)脅表公。為主什陵么扣要肆提文供壯財(cái)永務(wù)憤報(bào)遠(yuǎn)告緊？由提舞供撞什稈么削信混息稍？8財(cái)?shù)虅?wù)伸信位息證的卸使岡用細(xì)者辜：企休業(yè)醋會瘋計(jì)會報(bào)違表公券司懸股囑東企丙業(yè)昌管概理障者債甘權(quán)串人監(jiān)峽管曲部解門會逼計(jì)糧師蠻事介務(wù)叫所供征貨衛(wèi)商題、語客丟戶愿和坑內(nèi)蓄部督職您工9財(cái)騰務(wù)紫報(bào)示告磁的我目踢標(biāo)財(cái)踩務(wù)湯報(bào)攜告而應(yīng)啄提點(diǎn)供半以它下西信更息戚:1膊，濾為愧現(xiàn)兆有鞠的鵝與錢潛瘦在鉗的進(jìn)投廚資祝者看和輕債鮮權(quán)饞人們做例出極合稀理氣的四投抱資澡和勵(lì)貸氣款低決擱策便提繼供然有禮用誰的語信旬息2戚，豆為蛛那振些幕對你營爺業(yè)紋與擋經(jīng)涌濟(jì)撥活拿動(dòng)經(jīng)具列有堪合雅理遷的扛理盞解趣能茶力害并蒜愿后意蟻以包合府理露的謹(jǐn)勤單勉油來亂研惡究億這李些鏟信惜息徹的蓮人課提找供使可掛理沈解遵的閃信寧息3惰，尺關(guān)棋于番企耳業(yè)責(zé)經(jīng)拍濟(jì)箏資鋪源政及甜其搭對固它雙們黨的紡索進(jìn)取窗權(quán)餃，傲以唯及籠資魄源笛和偏資冬源菊索孕取猴權(quán)洽變張動(dòng)抵的擔(dān)交美易腸事惕項(xiàng)趣所扭產(chǎn)禮生均影完響質(zhì)的澆信弱息4甲，柴關(guān)叼于朋企伶業(yè)活某去一哨時(shí)乘期論內(nèi)音財(cái)停務(wù)屬成揀果郵的杯信漫息1姿0財(cái)萌務(wù)瞇報(bào)掏告徒的軌組菜成資鞭產(chǎn)門負(fù)帆債倘表利角潤毒表眨（怕?lián)p多益櫻表己）現(xiàn)辮金李流者量收表會質(zhì)計(jì)商報(bào)敢表出附魯注財(cái)拐務(wù)衫情勁況甚說港明萌書獨(dú)帳立炒審詠計(jì)得報(bào)估告1鹽1資雹產(chǎn)踩負(fù)概債僻表某過公貍司貴資稀產(chǎn)艇負(fù)苗債魚表1叛9禁9微9年蓄1浪2躬月翻3勿1頌日(單柱位賣：企千派元瘡)資比產(chǎn)牽負(fù)候債緊與械所斧有琴者艇權(quán)捉益流雪動(dòng)岡資姻產(chǎn)舌:秘流覺動(dòng)敬負(fù)禮債楚:貨咳幣莊資續(xù)金蘇￥衫1娛,敢4酷4艷9貞應(yīng)蘆付肉賬悶款￥望5棍,訪6君0膜2短征期憑投宏資閉2子4斥6龜應(yīng)謠付洗銀噸行塊貸兇款1令,銷0棗0莖0應(yīng)抹收慎賬詢款玻凈來值系9借,菠9跟4生4笛應(yīng)潑計(jì)呆負(fù)蚊債8條7務(wù)6存巖貨換1抬0篇,爐6漢2笑3師估飄計(jì)撤稅憲務(wù)國負(fù)府債1恒,鼻5下4鄭1預(yù)雜付郊費(fèi)薪用妹3卸8專9賤非忽流龍動(dòng)逮負(fù)詳債訓(xùn)的瘡流累動(dòng)懶部蛾分5及0希0流手動(dòng)暑資塑產(chǎn)煩小率計(jì)￥2靠2飄,蠶6屬5匯1拒流嚇動(dòng)僅負(fù)例債刮小譽(yù)計(jì)￥摸9鍋,填5觸1麗9流阻動(dòng)哭部沿分1拒2資昨產(chǎn)諒負(fù)婦債蒙表資舅產(chǎn)城負(fù)衣債稼與襯所慮有蟻者貿(mào)權(quán)影益固盯定艷資招產(chǎn)躬:奮非候流栽動(dòng)穩(wěn)負(fù)吵債:固巡壽定朋資漆產(chǎn)放原他值￥合2豬6鑄,咱9朽4永6扣菠除朋流受動(dòng)褲負(fù)田債侵的儲長腹期學(xué)債姥務(wù)￥貧2俊,料0付0要0減述：桐累嫌計(jì)聯(lián)折多舊1桶3霸,名5賠3霉4遞啞延郊所縮慧得探稅爽貸奶項(xiàng)8捎2嫌4固漏定否資志產(chǎn)飯凈盛值1用3馳,張4窩1滑2負(fù)阿債拴合通計(jì)1嶼2很,奇3斷4做3長留期竿投幻玉資果1襪,田1久1某0所要有怎者議權(quán)渠益暑:專緊利丈和癥商恢標(biāo)傲權(quán)途4拖0單3普利通國股1數(shù),婆0循0櫻0商勵(lì)譽(yù)6授6統(tǒng)3資疲本秤公格積1島1吼,雨2斃5節(jié)6實(shí)項(xiàng)收艙資趨本息小佩計(jì)1覆2翁,電2潮5攀6留濱存慰收局益1慰3而,棄6但4極0所技有樂者菜權(quán)培益濕合嫌計(jì)2足5掩,朗8范9渡6資肅產(chǎn)命總查額￥3賴8屈,箭2桑3拉9盒負(fù)紗債漲與攻所淺有尼者泛權(quán)程益昏總曉額￥刑3巡壽8齡,查2梅3平9非商流擦動(dòng)警部惜分1琴3資均產(chǎn)是票指誓企員業(yè)鉆所播擁匙有既或古者羊控房誠制圾的斷能芽以有貨侮幣拿計(jì)靜量診的課經(jīng)誓濟(jì)起資堡源舊，謙包講括議財(cái)怪產(chǎn)濁、創(chuàng)債彈權(quán)鋸和權(quán)其宇他赴權(quán)慰利鑰。會艘計(jì)稅等蔽式會財(cái)計(jì)碰恒沈等躍式困（恩會朋計(jì)悶方咳程域式腎）資諸產(chǎn)=冤負(fù)跑債+所窗有醋者蜻權(quán)互益1控4會供計(jì)伶等茅式負(fù)磚債是錯(cuò)指六債務(wù)權(quán)浙人喂對爸企回業(yè)護(hù)資均產(chǎn)候的吼索脾取家權(quán)姓，鋸是輕由工企間業(yè)歌過鋤去民的饅交概易祖、宜事喉項(xiàng)煤所池形廁成蘭的門現(xiàn)語時(shí)漫經(jīng)乓濟(jì)彼義忘務(wù)植。資勾產(chǎn)催=負(fù)撈債+所鉛有己者網(wǎng)權(quán)叫益1裝5會照計(jì)狐等征式所悼有帝者鹽權(quán)席益是咬指鋪企背業(yè)乒所膚有置者違對妻企蜻業(yè)涼凈查資彎產(chǎn)搬的壇所引有盤權(quán)肢，昆其翅金關(guān)額揮為常資務(wù)產(chǎn)熄減傅去其負(fù)單債海后瘋的惹余停額瓣。計(jì)粒價(jià)鉤問侍題統(tǒng)？資哲產(chǎn)柳=理負(fù)描債+所懸有旁者壯權(quán)商益1裳6銷妻售米收蔥入按￥纖7班5池,柳4近7魔8減晚：杠銷濟(jì)售優(yōu)成切本5覆2謠,旨2芒2垃7毛勇利提總廟額嶼2蘆3墊,盆2說5靠1減腦：泰營涌業(yè)罩費(fèi)帽用1劃0紗,吃7黃8喪5利撥潤零總邀額主1暗2壁,陳4泉6度6所尾得尾稅6摩,惡3寨4勝4凈蝦收躁益沫￥6曬,絨1搖2捎2利揮潤寨表?。úp揪益知表侮）某憲公決司既利構(gòu)潤蹈表1兄9病9常9年(單塊位巨：獄千喚元細(xì))1津7與鮮利轎潤竹表彈相蓬關(guān)缺的訪會沙計(jì)剖等漠式收筆入清－型費(fèi)叉用宰＝易利顛潤營穿業(yè)賄收弦入撤－漆費(fèi)貸用桑＝攏利姑潤渡總塊額利犧潤烤總區(qū)額戒－越所唉得耍稅獸＝注凈設(shè)利掌潤凈什利親潤應(yīng)－壁盈飽余藏公施積去－誰分閘配胸股枯利醬＝央未芝分板配斗利布潤1遭8現(xiàn)梯金廣流塘量渾表三欣維挑公貞司悟現(xiàn)灘金弄流謝量談表2賀0露0數(shù)3像年交度項(xiàng)蠶目鏡金槽額一羊、盤經(jīng)崇營駕活懲動(dòng)挑的園現(xiàn)超金欲流足量銷罷售湊商發(fā)品峽、面提紙供鼻勞鳳務(wù)慢收區(qū)到才的莊現(xiàn)翁金飾9妄6巾0朽0牲0橫0樓0購甘買拳商蔽品公、胸接淋受粱勞抱務(wù)碼支犯付姻的蠢現(xiàn)繼金擁（云6毅5漏3蕩0障0連0娃0懇）支毅付曾各鍵項(xiàng)火稅龜金賞（郊8蛋2蓋0挨0寄0溜0通）經(jīng)限營跟活繁動(dòng)風(fēng)產(chǎn)伶生例的升現(xiàn)題金補(bǔ)流戚量毛凈據(jù)額購2扮2服5技0傍0截0帽0二總、論投肆資漿活谷動(dòng)材的蟲現(xiàn)鐵金頓流垮量投傻資敗活閣動(dòng)駱收顆到柜的援現(xiàn)扣金購騎建鍵固崖定脊資泰產(chǎn)儉所舒支敬付委的第現(xiàn)談金飾（斥6往2碎0倦0公0屑0穴0突）投州資議活敢動(dòng)杰產(chǎn)年生銅的健現(xiàn)嘴金供流陳量婚凈橡額?。ㄔ?杰2容0弦0急0觀0羽0芳）1林9現(xiàn)增金碼流礎(chǔ)量純表三呢維廢公混司忍現(xiàn)隨金扇流紐奉量鍵表2孕0摟0概3速年維度項(xiàng)足目射金代額三品、壞融海資久活困動(dòng)息的罪現(xiàn)袋金瓣流妥量銀不行霜借未款捆所年收堆到錦的灶現(xiàn)粉金抖4變5朱0惡0磁0鍋0牧0發(fā)吊行褲股株票夸和米債歡券槳所敞收板到蜻的贊現(xiàn)評金纖1解0章4珍0們0暑0棍0償燈還竄銀刃行羅借玩款渣利膀息男所皂支毒付橋的侍現(xiàn)蘭金跌（袋1駱0牽0續(xù)0繳0搭0疫）分爛配議股洗利胖所庫支規(guī)付尺的陷現(xiàn)植金班（痰4距0室0妹0擁0帳0撓）融垮資振活次動(dòng)目所柿產(chǎn)家生燭的速現(xiàn)忽金握流拐量奧凈都額逮5紹0搜4破0性0前0鄭0四者、城現(xiàn)蔥金爪凈凝增沉加儀額辣1聚0脾9究0關(guān)0胡0玻02句0會閃計(jì)攀報(bào)倚表孟附英表從及仍附聽注1需.菊會咐計(jì)孕報(bào)敞表斜附芳表資濫產(chǎn)肯減型值陡準(zhǔn)警備桶明廳細(xì)偽表炎、洞股常東篩權(quán)市益殲增肌減決變忌動(dòng)作表應(yīng)駱交臘增柄值錫稅治明哲細(xì)串表棉、另利鎮(zhèn)潤腔分嚷配驅(qū)表分痰部醬報(bào)提表2世.蠶會季計(jì)吧報(bào)綿表幅附藏注不由符科合兔會蛛計(jì)膊核穴算恢基丑本犯前燦提倦的染說鏟明重化要高會嬸計(jì)剩政搏策繡、替會挎計(jì)吊估花計(jì)液及像其劍變期更插的叨說異明或返有神事潔項(xiàng)予和逮資鮮產(chǎn)究負(fù)籍債聞表只日廣后慨事耕項(xiàng)鴨的油說舉明關(guān)仿聯(lián)鼻方貼關(guān)犧系翼及起其概交舒易桿的由披嗚露料等3需.悟財(cái)元?jiǎng)?wù)鵲情遲況睡說衛(wèi)明醋書2乒1獨(dú)算立懼審旅計(jì)震報(bào)案告信閃息邊不逐對槽稱所母有碼權(quán)浮與勤控悠制苗權(quán)爆分揪離獨(dú)臟立從審券計(jì)由趴注陳冊開會板計(jì)館師泊進(jìn)度行審附計(jì)錄報(bào)饅告無參保秀留鄙意尼見對、吵保天留粘意林見咳、剛否確定卡意魔見弟、硬無銳法刃表嚴(yán)示江意耍見2估2會疼計(jì)埋資她訊鋼使堂用攜人決愧策掠模暫式投入產(chǎn)出會計(jì)資訊其他資訊決策方法決策（問題的解決）可極理膀解懼的遷和孝決躍策副有竟用宜的2壯3會艷計(jì)溉信傭息滋與每資集本尖市撤場依：資熱本苗市協(xié)場采的務(wù)有副效妖性數(shù)：辭市席場慮對芹信暮息哭的曉反閑映隙程悟度強(qiáng)始式宮有療效半攝強(qiáng)殖式趟有裝效弱證式骨有擺效2遠(yuǎn)4公司向尚外號吸簽收倒資短金資授本適市鴿場金示融小市強(qiáng)場一言級祖發(fā)膽行美市戲場二雪級聲交目易池市竭場債助權(quán)斑人殲：貸盈款潑，負(fù)發(fā)猴行晚票扭券景，賒搬帳投宇資壟人允：股銳票像，升公寫司躍債資置本孩市眼場芒與痕資謝源昌分粉配2滾5會盯計(jì)貴規(guī)往范芳體制系會烏計(jì)紀(jì)法且律會旗計(jì)肯法洽規(guī)會讀計(jì)決準(zhǔn)肯則會想計(jì)低制旬度證召監(jiān)姓會配的亮規(guī)昨定2蠅6財(cái)屬務(wù)浴會攏計(jì)績理童論職體講系財(cái)務(wù)報(bào)表基本要素之認(rèn)列與衡量準(zhǔn)則1.基本準(zhǔn)則2.操作性準(zhǔn)則3.詳細(xì)原則及程序財(cái)務(wù)報(bào)表中各要素如何產(chǎn)生？何時(shí)認(rèn)列？如何衡量？第三層財(cái)務(wù)報(bào)表之基本要素這些品質(zhì)透過何種工具呈現(xiàn)出來？會計(jì)資訊之品質(zhì)特征會計(jì)資訊這種商品應(yīng)具備什么品質(zhì)？第二層會計(jì)基本目的使用會計(jì)資訊做什么會計(jì)資訊使用人誰使用會計(jì)資訊？第一層2腹7企許業(yè)希會紀(jì)計(jì)緊基俘本惱準(zhǔn)角則會星計(jì)亦核受算育前孤提會起計(jì)銀一依般塵原陽則會恩計(jì)恒主詞體持爸續(xù)淺經(jīng)廈營會庫計(jì)元分惕期貨畜幣碧計(jì)哲量真光實(shí)符性相顯關(guān)溉性可眨比表性一瀉致賠性及艇時(shí)附性明計(jì)晰責(zé)性權(quán)芳責(zé)唐發(fā)言生販制配事比歷震史釋成糞本收旱益隱支欄出效與功資黑本反支范出謹(jǐn)懲慎忌性重找要成性實(shí)駝質(zhì)假重青于稿形躁式會景計(jì)過要免素資題產(chǎn)負(fù)墓債所念有郊者怕權(quán)奶益收等入費(fèi)浪用利結(jié)潤財(cái)爪務(wù)糕報(bào)費(fèi)告晨：劣報(bào)變表評及冠附鋸注棟、競財(cái)滅務(wù)毀情定況介說模明躺書2屯8會克計(jì)祝的貨涵襯義豎及協(xié)職叮業(yè)會柳計(jì)迫的常對看象會尼計(jì)趕的進(jìn)過怨程會終計(jì)窄的南結(jié)醬果經(jīng)序濟(jì)麻信盒息確盤認(rèn)秒、寺計(jì)百量田、撐記呢錄毫、卵報(bào)很告會爐計(jì)惠報(bào)炊表會覆計(jì)柳報(bào)挑表亭使跳用匠者信緣瑞息2仰9什尾么懂是西會查計(jì)戒？會泥計(jì)途的亦定悶義爆：會橋計(jì)考是繞確棍認(rèn)乘，荷計(jì)隊(duì)量府和位傳樹遞自經(jīng)特濟(jì)續(xù)信讓息擾以逮使渣信兄息教使心用檢者右能奏夠粉作沫出艇合約理握判津斷醬和婆決抬策痰的鉗過繁程普。財(cái)造務(wù)筐會床計(jì)訓(xùn)：冠外膠部佩會定計(jì)管召理嚼會治計(jì)給：竊內(nèi)綠部氏會粥計(jì)3統(tǒng)0信瓜息信礙息非數(shù)量信息數(shù)量信息會柔計(jì)轟信宗息非宵會見計(jì)貓信瘋息可伏分膚為業(yè)務(wù)信息財(cái)務(wù)信息管理信息稅務(wù)信息可分為3樂1管喪理袖會洗計(jì)睬信率息摸用錫途計(jì)慢劃執(zhí)呼行控四制正借確游行他動(dòng)反默饋修效改榆計(jì)避劃3西2注免意啞的鍵問臺題久：會油計(jì)讓的綱靈怖活蘆性審下計(jì)問師升的嶄作顧用3模3近獎(jiǎng)年脆出東現(xiàn)餅的湯一掙系翼列賺會判計(jì)嬌事恭件沈虎陽杠黎拜明銀閥廣右夏藍(lán)樸田滋股斤份大廊慶葡聯(lián)走誼立受華撐會狀計(jì)羊師資事否務(wù)劣所霉：開康棉賽楚集清團(tuán)討、蝕活守力狡2臟8羨、斥幸掌福暑實(shí)膜業(yè)等燦等3明4近謹(jǐn)年辦出令現(xiàn)鍋的周一銜系農(nóng)列姥會屋計(jì)并事姐件E有n靈r攤o去n做（安株然龜）貌:鳥關(guān)館聯(lián)少交艱易針、訓(xùn)表扯外這融浙資商、慌金心融味創(chuàng)搖新I良B堂M分：惕$塌3億玻收腥入喬的護(hù)列跌支譜問骨