第一章會(huì)計(jì)概述

會(huì)計(jì)學(xué)概論

楊蓉編著

立信會(huì)計(jì)出版社本章學(xué)習(xí)目標(biāo)1.會(huì)計(jì)與環(huán)境的關(guān)系2.會(huì)計(jì)的含義3.會(huì)計(jì)的職能、任務(wù)與作用4.會(huì)計(jì)的對(duì)象第一節(jié)會(huì)計(jì)與經(jīng)濟(jì)環(huán)境的關(guān)系一、經(jīng)濟(jì)環(huán)境的發(fā)展對(duì)會(huì)計(jì)的影響1.經(jīng)營(yíng)管理要求的提高對(duì)會(huì)計(jì)發(fā)展的影響；2.科學(xué)技術(shù)的進(jìn)步對(duì)會(huì)計(jì)發(fā)展的影響；3.各國(guó)經(jīng)濟(jì)環(huán)境的差異對(duì)會(huì)計(jì)發(fā)展的影響；4.經(jīng)濟(jì)全球化對(duì)會(huì)計(jì)發(fā)展的影響。二艘、血會(huì)臭計(jì)其對(duì)咬經(jīng)鎖濟(jì)劉環(huán)顯境發(fā)的處影腹響1抱.喊用榮于萌宏利觀俊決餃策撲和浸調(diào)偵控萍;2寺.我優(yōu)雅化徒企禽業(yè)平內(nèi)懷部塌管娛理宴;3浙.姥維夢(mèng)護(hù)宵社目會(huì)獲各參方之利突益府;結(jié)食論騰：廈會(huì)詢計(jì)菊必防須續(xù)服院務(wù)真于各社疤會(huì)顧經(jīng)迅濟(jì)柴發(fā)號(hào)展膨的艙需曾要恨；逃社什會(huì)耍經(jīng)出濟(jì)晚發(fā)臭展普和厲良豪好怨運(yùn)船行負(fù)，貍離宇不溜開(kāi)捉會(huì)掘計(jì)唐的較有嫂力防支烏持玩。第洪二謹(jǐn)節(jié)絨會(huì)遇計(jì)蹈的厲含扭義一誘.鐮會(huì)漸計(jì)季作息為棒一言個(gè)紛信偵息庫(kù)系裝統(tǒng)會(huì)衰計(jì)哥對(duì)侍企尚業(yè)牧經(jīng)獻(xiàn)濟(jì)遠(yuǎn)活疼動(dòng)許的棚原渾始竭數(shù)衛(wèi)據(jù)崇進(jìn)緒行登加攀工咳,殼產(chǎn)停生辨以褲貨盜幣緊度狼量駛的被財(cái)喜務(wù)青信恒息蛋,消包送括糊財(cái)唐務(wù)得狀寸況賺信歪息秩和駐經(jīng)桂營(yíng)歌成距果橫信裕息孝等汪,獅供貧各磚方須面?zhèn)z決欣策濕控暫制編使煮用售.會(huì)聲計(jì)合作值為概信保息軍系評(píng)統(tǒng)師由悔以到下莫四暢個(gè)從環(huán)肌節(jié)裂構(gòu)京成掀:確票認(rèn)計(jì)驗(yàn)量報(bào)羽告分析確映認(rèn)伍:棕是捎指妥確育定握并撿接結(jié)受梢企揚(yáng)業(yè)箱經(jīng)春濟(jì)墓活喊動(dòng)塞的錘數(shù)額據(jù)毛,惜予忙以泊正腐式宏記孕錄者的馬過(guò)步程中.計(jì)針量陳,兩是俗指濟(jì)以范貨示幣著或爆其牛他均度燦量旅單南位牛衡悠量香各棄項(xiàng)鴨經(jīng)古濟(jì)保業(yè)蕉務(wù)齊影夾響少和曉結(jié)厚果饒的偶過(guò)組程瞧.報(bào)競(jìng)告慣,趙是采指季以期恰急當(dāng)墨的浙形辱式蠢匯哨總籌日嫩常登確撥認(rèn)察、殘計(jì)者量悔的磚結(jié)踏果鬧,嘗向堅(jiān)使浸用載者墳傳結(jié)輸跳信晴息協(xié),謎通悲報(bào)尸企蓬業(yè)混財(cái)劑務(wù)柴狀腰況岔、脈經(jīng)京營(yíng)崇成朽果貸信晉息覆的王過(guò)聲程尤.分改析豬，滴是執(zhí)指扇將爹諸育會(huì)脊計(jì)胸報(bào)印告巧聯(lián)賺系半起省來(lái)技，盡再暈結(jié)咱合銷其證他藏信渠息房誠(chéng)，謙對(duì)縮慧企插業(yè)丘財(cái)令務(wù)栗狀獎(jiǎng)況爺、夢(mèng)經(jīng)稈營(yíng)磚成主果群、鎮(zhèn)償遠(yuǎn)債窗能嶼力塌、男獲認(rèn)利罪能介力營(yíng)等筒進(jìn)惑行政深啟入研的晝剖溫析宅與困闡賀釋青的印過(guò)莊程醬。二稈、嶺會(huì)勒計(jì)鳳作微為憲一婆種惡管臣理對(duì)活朝動(dòng)鍵會(huì)亭計(jì)辰在蹈企躍業(yè)授管細(xì)理距過(guò)預(yù)程篩的損諸議階夕段季擔(dān)新任墊信錯(cuò)息烘提似供績(jī)者惜的夏角妹色蘿外睜，殼還芒直墓接膛參吉與階企似業(yè)短管伏理明決軌策跡與龍控黨制魯，撕所做以剛會(huì)意計(jì)暑是秀一理種掩管蹲理處活感動(dòng)敲。德企味業(yè)切的啟管白理祖過(guò)悶程鑰：規(guī)握劃組芝織實(shí)談施檢償查綜棗合杜來(lái)雨看歸，沖反尼映顛單脊位賺的暈經(jīng)率濟(jì)卻活貍動(dòng)刊時(shí)援，弊需博要醋運(yùn)給用抬會(huì)析計(jì)征技筍術(shù)認(rèn)-頭-咳-伏-封會(huì)王計(jì)傅核并算形方次法州等借；竭對(duì)短單逐位管的次經(jīng)櫻濟(jì)恰活許動(dòng)侮進(jìn)辨行際監(jiān)桃督贊時(shí)旨，逢又蘋需燥要挑利燃用賭會(huì)篇計(jì)秘信沃息嘴進(jìn)萄行櫻控洋制傾；記提該供洗信乏息某和擠利游用召信劉息不正乳是依表晶明宇會(huì)動(dòng)計(jì)占是蜓一煤種閉管希理肥活鉤動(dòng)設(shè)，維也陰表舍明涂會(huì)擁計(jì)美是倒一醫(yī)種芬信衫息酸系只統(tǒng)申，挪通私過(guò)軌提澆供析信親息丟和艘使雙用賄信川息斯，順可壞對(duì)名單賞位揪的龜經(jīng)村濟(jì)俯活芳動(dòng)揭過(guò)嫂程世和雅結(jié)哀果栗進(jìn)結(jié)行殖分伍析蝴。第臺(tái)三江節(jié)舅會(huì)糞計(jì)湖的央職繪能歉、沃任貸務(wù)天和壓作園用一卷、箭會(huì)衣計(jì)自的舊職杰能會(huì)嬸計(jì)較的壺職能能殼是飛指荷會(huì)怖計(jì)扛在腳經(jīng)勝濟(jì)序管或理俯過(guò)兆程巧中繁客麥觀肥上縫所遮具凳有謹(jǐn)?shù)男g(shù)功射能協(xié)。1胞.會(huì)呀計(jì)兵的歉核鏈算凝職踐能指底會(huì)赴計(jì)短以研貨杰幣欄為速重慨要魯量理度印，經(jīng)以維合芝法碰憑洗證收為燒依廟據(jù)鴨，勒采革用扎一剩系兵列掌會(huì)悉計(jì)互方候法摩，預(yù)對(duì)儀特遵定樹(shù)經(jīng)景濟(jì)跳主疤體垮進(jìn)障行遇連肯續(xù)熟、遷系扣統(tǒng)和、古全栗面慢、攜綜恨合涉反敗映扎，貼提嫩供趟經(jīng)話濟(jì)魔信馳息竊的麻職勇能抖。2蠢.會(huì)架計(jì)肅監(jiān)菌督資的吩職詞能指健單修位軌內(nèi)茅部少和使外足部腿會(huì)散計(jì)助機(jī)涂構(gòu)脖、蝦會(huì)細(xì)計(jì)宗人葛員厲，桃通場(chǎng)過(guò)籍會(huì)靈計(jì)減核秒算療，根對(duì)煉其妨經(jīng)到濟(jì)詢活乏動(dòng)版的聽(tīng)合詠法消性僻、陜合岡規(guī)衡性差、丹真挖實(shí)婆性眨及計(jì)預(yù)襖算投執(zhí)卸行廈情秩況槍進(jìn)棗行無(wú)監(jiān)爹督線的臣職傻能小。會(huì)疤計(jì)棵職掛能改的狗相捎互起關(guān)蒙系斤：瓜核大算狀是音監(jiān)財(cái)督轎的跡基征礎(chǔ)孫，加監(jiān)選督柱貫狐穿術(shù)于憶核騾算甚的騙全風(fēng)過(guò)摸程怒，春是股核錯(cuò)算犁的襪強(qiáng)國(guó)化學(xué)，嶺有鮮利方于無(wú)發(fā)朋揮榜核歪算鄙的阻能必動(dòng)拔性濁。蓄沒(méi)禾有味會(huì)鳳計(jì)滔監(jiān)撈督協(xié)，移會(huì)貪計(jì)暢核譜算偶就帝失個(gè)去鉤了燙存?zhèn)谝沟逆溡鈽恿x堅(jiān)；寧沒(méi)己有近會(huì)予計(jì)省核石算顯，缺會(huì)妄計(jì)剖監(jiān)雨督濟(jì)就度失蹦去點(diǎn)了號(hào)存構(gòu)在辯的嗎基濃礎(chǔ)效。二耽、縮慧會(huì)步計(jì)刻的場(chǎng)任洞務(wù)1塔.第提獲供惠一涼定介時(shí)翁期戀內(nèi)獄企途業(yè)趙經(jīng)齒營(yíng)蜘活掉動(dòng)糠情省況壁及銜財(cái)杯務(wù)剪狀向況估的串可杏靠啟信泥息編；2杏.那報(bào)疏告趴資賄源暫保漁管撐責(zé)藍(lán)任零，豆保做障劃企棉業(yè)駐各有項(xiàng)育財(cái)畜產(chǎn)賣物擴(kuò)資紐奉的伐安繭全掏完葡整息；3偽.梳反懶映殘監(jiān)希督臺(tái)經(jīng)藥濟(jì)頑資撞源規(guī)使棕用叮情銜況刮，民加座強(qiáng)芬核隱算療，款厲釀行脾節(jié)刑約品，哭講梯求京經(jīng)吐濟(jì)掛效優(yōu)益莊；4敢.塔反亮映積、挽監(jiān)窄督鳴國(guó)裝家瞞方嘉針插、圾政蝴策準(zhǔn)的抵執(zhí)翼行遠(yuǎn)情私?jīng)r躍，谷維攔護(hù)吐財(cái)佛經(jīng)己紀(jì)帝律廚。三俊、斥會(huì)廈計(jì)夸的偽作媽用1得.裕加言強(qiáng)滋經(jīng)進(jìn)濟(jì)此管鋸理斃,噴促純進(jìn)誓經(jīng)根濟(jì)斯建變康布、萌高蛛速頁(yè)發(fā)類展恰;2紀(jì).廈加瞧強(qiáng)蘿經(jīng)剖濟(jì)搶核塊算正,備促桿進(jìn)棗增絞產(chǎn)首節(jié)買約箭,劃提清高顫經(jīng)憐濟(jì)奔效框益辯;3筑.仿保客證飄國(guó)晝家艙財(cái)卻經(jīng)突法護(hù)規(guī)滿、完制只度腫的適貫屠徹匆執(zhí)拌行壯情鞠況喜;4叫.易保揉護(hù)柿企馳業(yè)稿單語(yǔ)位猴財(cái)營(yíng)產(chǎn)然物蘿資碌的盆安野全撤完縱整要.第瘋四爛節(jié)移會(huì)鏡計(jì)絹的節(jié)對(duì)啊象會(huì)隆計(jì)壓對(duì)更象幟中樸指劃會(huì)客計(jì)晨作博為舌一填項(xiàng)扭經(jīng)君濟(jì)日管毒理約活請(qǐng)動(dòng)域所肅反塞映揮和要監(jiān)筋督系的凍內(nèi)刃容甚。適概博括順地頁(yè)說(shuō)斤，會(huì)唇計(jì)婚的踩一馳般映對(duì)他象住是