基礎(chǔ)會(huì)計(jì)學(xué)培訓(xùn)講座

會(huì)計(jì)學(xué)基礎(chǔ)第一章總論基礎(chǔ)會(huì)計(jì)學(xué)主講教師：譚娟E--mail：tanjuan-account@163.com會(huì)計(jì)學(xué)基礎(chǔ)第一章總論一、課程介紹

基礎(chǔ)會(huì)計(jì)學(xué)是經(jīng)濟(jì)學(xué)、管理學(xué)等相關(guān)專業(yè)的一門專業(yè)基礎(chǔ)課程。本課程主要介紹會(huì)計(jì)學(xué)的基本理論、基本方法和基本操作技能。會(huì)計(jì)學(xué)基礎(chǔ)第一章總論二、學(xué)習(xí)目標(biāo)通過(guò)本課程的學(xué)習(xí)，掌握會(huì)計(jì)學(xué)的基本理論、基本方法和基本技能，熟練掌握和運(yùn)用各種會(huì)計(jì)核算方法，包括設(shè)置會(huì)計(jì)科目與賬戶、復(fù)式記賬、填制與審核會(huì)計(jì)憑證、登記會(huì)計(jì)賬簿、財(cái)產(chǎn)清查和編制會(huì)計(jì)報(bào)表。會(huì)腐計(jì)殃學(xué)叼基躺礎(chǔ)傘第紹一賽章促總續(xù)論2當(dāng)0紫0趁8年么出著版三技、妖教無(wú)學(xué)腔資但源1、燭文物字易教杰材《會(huì)糧計(jì)鉆學(xué)被原塘理》立秩信披會(huì)廢計(jì)威出昌版司社會(huì)切計(jì)穿學(xué)施基格礎(chǔ)躺第堡一鋪章雁總瘡論主燒要餓講瘡授速教爐學(xué)貪重蘆點(diǎn)積、葬難搭點(diǎn)欺、燭疑胖點(diǎn)礎(chǔ)及剝案游例鑰。2、課匠件會(huì)藏計(jì)乓學(xué)犬基肝礎(chǔ)文第銹一除章需總卡論四搶、陸教砌學(xué)強(qiáng)實(shí)管施悄及枝環(huán)櫻節(jié)1詞.預(yù)趙習(xí)閱佛讀粗、險(xiǎn)了煎解基栽本哀原到理雨、皮基歷本廈內(nèi)狼容誓和駝基當(dāng)本喜方軌法會(huì)夠計(jì)嬌學(xué)哈基腿礎(chǔ)鍬第馳一覽章塌總駱論課挺堂執(zhí)分嚴(yán)析瓶、凱講六解鉆課平文取內(nèi)秩容2緣瑞.上牲課福講仆解針槍對(duì)攀重智點(diǎn)透、疫難之點(diǎn)蝴進(jìn)把行辯練五習(xí)熟息練考掌披握拌基喊礎(chǔ)詠會(huì)蔽計(jì)詞學(xué)慢的麻基乖本究理蹈論洗與連方洞法排。會(huì)諸計(jì)林學(xué)心基起礎(chǔ)吩第遣一域章著總車論3聲.網(wǎng)壟上漠輔椅導(dǎo)E防-吃m擔(dān)a掉i顛l：t甩a愧n飾j泥u適a裙n驗(yàn)-磚a覺(jué)c傘c與o脖u廈n惜t案@仁1前6宣3和.嫂c狹o室m4趙.課眼后健復(fù)悔習(xí)會(huì)危計(jì)劑學(xué)妖基弟礎(chǔ)倘第非一呈章敗總筑論本海課頁(yè)程吹采核用制綜凱合滋評(píng)頓分淡方浮式虹考戶核柔。味課伍程壟總翠成俯績(jī)專構(gòu)躲成姿：眾課犁堂攪考撕勤高和芹學(xué)梢習(xí)吹占1嗽5命%，混課元后誓作由業(yè)5墨%，地考同試想占8士0奮%。五房誠(chéng)、閉考隸核會(huì)夏計(jì)嚼學(xué)派基相礎(chǔ)窗第職一樣章寒總忽論注圍意箭：1、撫課秤堂琴學(xué)羨習(xí)刺和比考舞勤赴（1科5分仔）課喇堂借上屬要頃嚴(yán)肅格摔遵幅守駝學(xué)猾校豆的額規(guī)造定絮。霸發(fā)析現(xiàn)數(shù)有揪遲芽到霉、畏早笨退龍、賠講胞小廁話缺、平吃些東徒西己、田上傾甲各課絮做櫻乙田事背的思現(xiàn)偷象縣之鋼一雙者鏟，欲扣5分捉。士若聰為捐曠銷課盾者獲，刻一堆次凡扣1奧0分炎。凡瓜課岡堂蜘上壇主簽動(dòng)糠回變答獻(xiàn)老濃師凳問(wèn)限題夸，董正壯確丑者怪加5分甚，易不享正砌確測(cè)者敬加2分摔。會(huì)傭計(jì)器學(xué)堅(jiān)基險(xiǎn)礎(chǔ)車第左一顆章湯總艙論2饒.課篇后侄作茶業(yè)導(dǎo)（5分重）課英后烈作領(lǐng)業(yè)頁(yè)要不獨(dú)豪立嘩完沖成戴。纖凡選結(jié)雪果諒正樂(lè)確惠，嘗評(píng)諒為脹優(yōu)菌，逝記2分持；鄭結(jié)聞果摘不捏正慈確更，票或柳者孕量舊少濁了瀉，繭評(píng)太為直良旋，訓(xùn)記1分撿；示凡敞沒(méi)窄有妖的攏，檢評(píng)箱為噸差描，朋記0分脆。爐如鬼果塘發(fā)液現(xiàn)側(cè)抄其襲爭(zhēng)他鏡人這練淡習(xí)定現(xiàn)忽象殲，典該順練脫習(xí)對(duì)均蓮評(píng)臟為槳差仙，剃記0分愚。3未.閉盾卷考瘋試卸（8聽(tīng)0分混）卷濱面務(wù)分臂數(shù)近為1命0亭0分針制束。會(huì)識(shí)計(jì)緒學(xué)鉆基酬礎(chǔ)速第親一飛章點(diǎn)總波論第或一逝章總字論會(huì)僑計(jì)宜學(xué)需基賞礎(chǔ)侵第梨一任章捷總罩論本紀(jì)章柴內(nèi)揀容稍提糖示本跨章丸主違要援介什紹啊了許會(huì)秤計(jì)帶的基脈本躺理騰論和基違本雄概臉念。第斑二跪節(jié)聾會(huì)鋒計(jì)吸的鍋對(duì)樸象總論第監(jiān)四裝節(jié)嗽會(huì)疲計(jì)敢的圾法帝規(guī)第拆三臉節(jié)暑會(huì)圣計(jì)犬的嫂核形算嘴方祥法第鳴一期節(jié)識(shí)會(huì)斜計(jì)乏的竹概雕述第搏五津節(jié)攏會(huì)維計(jì)采的懇工學(xué)作娃組牧織會(huì)外計(jì)印學(xué)狡基產(chǎn)礎(chǔ)蛾第悶一朱章彎總榜論第蠻一荷節(jié)顛會(huì)垂計(jì)依概全述問(wèn)赤題駁：錫會(huì)肯計(jì)芹是工什襯么變？水機(jī)泊世梁河山禽有態(tài)財(cái)僅務(wù)絡(luò)總處監(jiān)苗嗎廢？掌果管垮錢靠糧胳總封頭務(wù)領(lǐng)膏兩么員載：梁士山悄上烏這夫一雕百處零塑八嗎將肆，課很點(diǎn)多贊都蹤蝶是積生窮死渴之很交拳，襖義沫氣可相捉投央。駛為扮什泳么距他姻們嚼需尼要睡設(shè)冷會(huì)波計(jì)銅崗墨位薪？會(huì)盯計(jì)戰(zhàn)學(xué)阿基探礎(chǔ)偶第冒一餓章洗總促論會(huì)暮計(jì)則的總侵目錘標(biāo)是提努高讓經(jīng)法濟(jì)姥效點(diǎn)益。一煮、盾會(huì)攜計(jì)柳的殺目慰標(biāo)財(cái)務(wù)狀況經(jīng)營(yíng)成果現(xiàn)金流量國(guó)家宏觀管理企業(yè)經(jīng)營(yíng)管理投資人決策債權(quán)人決策證券經(jīng)濟(jì)人決策供應(yīng)商、客戶企業(yè)職工會(huì)愚計(jì)哈的具優(yōu)體花目糞標(biāo)是滿傍足棟會(huì)咽計(jì)篩信虛息釋使呀用婆者皮對(duì)汪會(huì)押計(jì)擋信風(fēng)息宅的劈燕需棋要膏。會(huì)弓計(jì)丹學(xué)虛基投礎(chǔ)故第烏一櫻章辟總互論監(jiān)陶督許職葛能會(huì)碎計(jì)月的忍監(jiān)亂督腸職刻能普，向是探指劍會(huì)習(xí)計(jì)姜按繡照頌一斤定車的匹目娛的汪和威要慮求際，黃利憂用笛會(huì)釀?dòng)?jì)負(fù)核看算鍋所捆取沈得館的抵會(huì)明計(jì)疫信鎮(zhèn)息刮，旗對(duì)勉會(huì)物計(jì)宴主因體斤的古經(jīng)休濟(jì)購(gòu)活竊動(dòng)千進(jìn)鼻行徐事籮前碑、趣事聯(lián)中裝和素事典后飛的恒控肯制芬，賣使暢之對(duì)達(dá)拋到沃預(yù)紅期抵目司標(biāo)只的宵功瓜能會(huì)。核很算駕職獸能核旦算是螞指街會(huì)梳計(jì)演通化過(guò)愚確悠認(rèn)腹、控計(jì)脫量叛、軟記捕錄袍、不報(bào)律告，從紗數(shù)仗量肝上袋反采映翻各火會(huì)時(shí)計(jì)無(wú)主形體滑經(jīng)距濟(jì)露活作動(dòng)草的泳發(fā)戰(zhàn)生使及占完淋成坐情島況，為牽經(jīng)內(nèi)濟(jì)吸管衡理亞提躬供鞭信濫息啟的狠功甚能佛。二無(wú)、瓜會(huì)罩計(jì)匠的達(dá)職霸能會(huì)四計(jì)莫學(xué)陵基底礎(chǔ)名第種一斥章瓣總笛論三區(qū)、濃會(huì)哄計(jì)從的爪特材點(diǎn)1、辱以報(bào)貨油幣良為喉主層要置計(jì)掌量竹尺驕度2、仙會(huì)或計(jì)型核碼算趟具聽(tīng)有病連悼續(xù)駕、重系曬統(tǒng)狂、鹽全確面爹、也綜轟合結(jié)的嶼四網(wǎng)性會(huì)濱計(jì)沖學(xué)痰基趁礎(chǔ)王第史一咽章幅總片論四坦、脊會(huì)肅計(jì)僅的益概梢念會(huì)落計(jì)—啞—是光以勵(lì)貨墾幣壺為在主曉要仆計(jì)焰量永尺戚度尤，絹采葡用絮一塊系貫列示專采門兵方隆法胡，語(yǔ)對(duì)汁再喬生駱產(chǎn)牲過(guò)給程振中溉的鞋價(jià)休值癥運(yùn)宿動(dòng)碎進(jìn)液行侄連執(zhí)續(xù)本、孕系病統(tǒng)亂、撐全刃面酬、拼綜葉合物的丸核別算的和掉監(jiān)喉督退，送并淋在緊此奪經(jīng)享濟(jì)子活唐動(dòng)什進(jìn)盼行瓣分延析穿和狐檢蠅查嘉，匯借緩以環(huán)提翻高鄰經(jīng)倘濟(jì)劍效食益首的勵(lì)管略理哪活揚(yáng)動(dòng)晝。面隔條絮廠麗生達(dá)產(chǎn)環(huán)經(jīng)佳營(yíng)塵過(guò)卸程面寸條掠廠協(xié)資愿金童運(yùn)葉動(dòng)吼過(guò)璃程供綢應(yīng)葉過(guò)亭程生灰產(chǎn)林過(guò)屬程銷紅售榜過(guò)洞程貨濾幣連資鉗金供嗎應(yīng)照資繳金繳示納跨稅黨金沫、蘆分色配肯利勝潤(rùn)生風(fēng)產(chǎn)杏資揭金成絨品勝資慶金貨紐奉幣醋資木金會(huì)閥計(jì)之學(xué)羞基就礎(chǔ)深第民一略章噴總包論第釀二傲節(jié)逢會(huì)頑計(jì)智的亡對(duì)敵象會(huì)貓計(jì)爹的劫對(duì)移象是矛指客會(huì)煤計(jì)棵核鑰算顛和蘭監(jiān)映督焦的演內(nèi)容窮。情會(huì)擾計(jì)精的再對(duì)達(dá)象園有岸一冰般悠對(duì)倘象廟和頂具秧體本對(duì)孤象脾。會(huì)墨計(jì)壁的懂一夢(mèng)般贏對(duì)告象：敘社衛(wèi)會(huì)史再曾生衫產(chǎn)謙過(guò)派程沉中扭的錫價(jià)膀值柴方聚面沃，翼即籍能閘以押貨辭幣羅的喊經(jīng)劫濟(jì)些活推動(dòng)合或腐就鼓叫啊資藝金迎運(yùn)撐動(dòng)煙。會(huì)液計(jì)鍬的備具柳體磨對(duì)擦象：崗會(huì)縮慧計(jì)筒要?jiǎng)袼匚?。?huì)饑計(jì)綠學(xué)渠基獸礎(chǔ)復(fù)第舒一控章怪總卻論第鴨三建節(jié)聽(tīng)會(huì)疲計(jì)突核匪算篇方斜法設(shè)碧置訴賬摘戶復(fù)郵式燈記團(tuán)賬填距制般和錦審漠核伯會(huì)劉計(jì)貿(mào)憑費(fèi)證登建記掏賬英戶成從本蘭計(jì)邁算財(cái)粥產(chǎn)秧清的查編蜘制啊會(huì)掀計(jì)嬸報(bào)慣表會(huì)泉計(jì)襪學(xué)壩基粗礎(chǔ)豈第棄一遵章敘總尿論一聾、論設(shè)資置產(chǎn)賬浴戶根染據(jù)咽會(huì)椒計(jì)惹對(duì)帳象毛的侄特舌點(diǎn)慎和杜經(jīng)俱濟(jì)傻管嚼理抗的被要霸求顯，紀(jì)科捆學(xué)彎的陡確勉定半會(huì)責(zé)計(jì)穿對(duì)知象半分吳類久項(xiàng)瞞目摧的簡(jiǎn)過(guò)內(nèi)程倉(cāng)，易是薄分滋類飾核分算尺和擇監(jiān)氣督章會(huì)撤計(jì)水對(duì)東象竭的自專底門瘦方輕法哪。會(huì)踐計(jì)亂學(xué)芹基農(nóng)礎(chǔ)塔第柄一躁章汽總術(shù)論資產(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(cāng)庫(kù)儲(chǔ)存的材料庫(kù)存現(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(cāng)庫(kù)存放的包裝物包裝物會(huì)閥計(jì)贊學(xué)員基掙礎(chǔ)疼第團(tuán)一陸章討總它論二巡壽、堤復(fù)趁式曉記邀賬對(duì)棵發(fā)映生江的辛每相筆麻經(jīng)俱濟(jì)渾業(yè)補(bǔ)務(wù)刪以田相最等燙的朝金槐額反在通相督關(guān)神的幸兩瓶個(gè)葛或汪兩稅個(gè)屠以鎖上朗的稼賬霧戶營(yíng)登款記博的丑專薄門踢方疲法王。

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(gòu)買材料。會(huì)僑計(jì)異學(xué)粒基乘礎(chǔ)店第呼一應(yīng)章壯總透論三包、朽填榮制歲和管審暮核胃會(huì)辮計(jì)低憑巧證保糧證錦賬坐簿耐記現(xiàn)錄哄正帳確猜、妥完部整賤的寨方壞法些；審僚查瓦經(jīng)中濟(jì)壇業(yè)送務(wù)撕合逐理噸、建合宇法掏性絞的范方切法跟；審拐核芹會(huì)魄計(jì)婆憑淹證輝是謹(jǐn)會(huì)廢計(jì)夫人森員瓜的浴職任責(zé)誘。經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)憑證賬戶會(huì)惜計(jì)繞學(xué)消基引礎(chǔ)炊第撓一柴章拆總乞論四錢、莖登輛記弊賬員簿按櫻經(jīng)蚊濟(jì)垂業(yè)炸務(wù)度發(fā)通生繁的舊順扭序攤，今分苦門染別也類愈的作在帶賬翼戶株的乏載盒體—荷—賬寄簿崗中叫記叉錄狼的梳專啊門愚方均法樣。經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)憑證賬簿（內(nèi)設(shè)賬戶）會(huì)蛛計(jì)傘學(xué)秒基拜礎(chǔ)枯第數(shù)一死章司總判論五夫、獄成增本散計(jì)誰(shuí)算歸編集腥一味定承計(jì)調(diào)算禮對(duì)麥象根上掉的練全其部菊費(fèi)映用惰，摸借盼以衡確食定考其戰(zhàn)總穗成景本傷和冰單書(shū)位截成廳本刃的校專鳴門狀方紀(jì)法殊。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(gòu)入A材料4件，買價(jià)1000元，支付運(yùn)費(fèi)80元。記賬成本計(jì)算會(huì)遙計(jì)花學(xué)薦基上礎(chǔ)南第耀一附章映總揚(yáng)論六唇、系財(cái)活產(chǎn)思清雀查通堅(jiān)過(guò)縣盤(pán)欠點(diǎn)謠實(shí)丑物使等奪查看明麥財(cái)治產(chǎn)課的竟實(shí)揀存會(huì)數(shù)盛與鵲賬獵存酸數(shù)瘡是暈否韻相沙符事的趁方鳥(niǎo)法永。賬面（買價(jià)1000元，運(yùn)費(fèi)80元。共計(jì)4件。）原材料1080/4件盤(pán)點(diǎn)實(shí)物（4件）賬實(shí)核對(duì)會(huì)棄計(jì)淡學(xué)撤基竭礎(chǔ)吸第贈(zèng)一乞章莫總朗論七翅、嘆編浪制針財(cái)更務(wù)揪報(bào)鴉告定遮期見(jiàn)反霜映誼企境業(yè)凳的朗財(cái)值務(wù)朽狀賞況才、陸經(jīng)幸營(yíng)遼成優(yōu)果詠和緩現(xiàn)適金盤(pán)流摟量鍋等防情午況結(jié)的回方氣法尺。賬簿財(cái)務(wù)報(bào)告（財(cái)務(wù)狀況、經(jīng)營(yíng)成果等）經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)憑證八跨、傻會(huì)乏計(jì)輔資簡(jiǎn)料羊的納分言析會(huì)澡計(jì)福學(xué)用基梁礎(chǔ)歌第捷一阻章沖總王論第弊四怖節(jié)簡(jiǎn)會(huì)問(wèn)計(jì)器法兼規(guī)一上、立會(huì)璃計(jì)佩法二旬、構(gòu)企瓦業(yè)泉會(huì)苦計(jì)煉準(zhǔn)即則會(huì)妻計(jì)尿?qū)W膨基熟礎(chǔ)帝第映一娘章酷總癥論會(huì)給計(jì)出學(xué)盛基酷礎(chǔ)慰第位一遼章站總臉論第鍵四既節(jié)稿會(huì)避計(jì)間法恩規(guī)會(huì)逆計(jì)廢準(zhǔn)航則會(huì)猴計(jì)童基斃本衡準(zhǔn)思則會(huì)夏計(jì)策具豪體懸準(zhǔn)影則會(huì)悟計(jì)刪核越算扁前撤提會(huì)忠計(jì)倉(cāng)信黎息導(dǎo)質(zhì)害量繳要飼求會(huì)俯計(jì)勇學(xué)角基內(nèi)礎(chǔ)哲第華一白章法總蹲論會(huì)岡計(jì)趕核蓮算放的達(dá)前鍬提條翅件也舊稱會(huì)瓜計(jì)刻假囑設(shè)，是缸指驗(yàn)為州了沫保姥證晨會(huì)狠計(jì)待工繞作怨的當(dāng)正拘常卸進(jìn)膜行際和凱會(huì)平計(jì)密計(jì)旨量，對(duì)貍會(huì)譜計(jì)愿核殲算洗的范甲圍按、波內(nèi)姨容梢、屈基描本叛程塘序元和棵方幸法所局作端的汁限翠定洪。（脈一貿(mào)）顛會(huì)貧計(jì)漠核山算牢的疤前倒提找條錫件會(huì)扮計(jì)貸學(xué)租基茶礎(chǔ)濫第謊一攔章喊總違論B公筐司A企竹業(yè)A從B購(gòu)歸入榜材舟料幟一鐘批占，臣款綱項(xiàng)辯未虧付A企業(yè)作材料購(gòu)入核算：材料增加，債務(wù)增加B公司作商品銷售核算：收入增加，債權(quán)增加會(huì)姜計(jì)迫學(xué)削基啄礎(chǔ)憐第礎(chǔ)一賣章裳總哨論1、壓會(huì)顯計(jì)逐主納體械假苦設(shè)會(huì)砍計(jì)賄主釋體媽是矮指者會(huì)效計(jì)挨人群?jiǎn)T銹服賄務(wù)搶的責(zé)特悲定協(xié)單鵝位孝。徒獨(dú)稻立密經(jīng)撞營(yíng)尺、帳自印負(fù)虧盈摧虧詠的微單筍位當(dāng)都剃可血以咽成揮為被一礙個(gè)提會(huì)永計(jì)智主個(gè)體拘。會(huì)臥計(jì)策主傭體怨是仆指疊企溉業(yè)勿法捐人價(jià)？公悉司悠經(jīng)魯理便購(gòu)僵買放了為一酬輛惕小才汽戲車默，慎對(duì)藍(lán)于袍這抹個(gè)翠小債汽賢車丑會(huì)羅計(jì)屆要摧記裕賬緣瑞嗎滲？例1，蠅企刊業(yè)補(bǔ)以1碌5萬(wàn)扁元衰購(gòu)闖進(jìn)的了臥一宏臺(tái)郊設(shè)蒸備笛，揪預(yù)找計(jì)凈可鋤用5年劈燕，既無(wú)得殘丈值坊。貌該搏設(shè)稀備竟每促年圣可譜為瞞企癢業(yè)漿帶說(shuō)來(lái)獵收努入4萬(wàn)殼元賊。憤不?？嘉r慮羽稅幕金浪、交其番他弊成難本聾和霸收沿入造?？淦蠛翗I(yè)錢每助年捉的貍利術(shù)潤(rùn)傳是賢多蹈少惹？會(huì)怎計(jì)承學(xué)概基盤(pán)礎(chǔ)慶第薪一誤章短總城論2、魄持硬續(xù)泥經(jīng)斧營(yíng)得假漆設(shè)持略續(xù)透經(jīng)它營(yíng)納是生指帖會(huì)誤計(jì)色主竊體允在荒可堆以答預(yù)置見(jiàn)浙的礎(chǔ)未出來(lái)咳，末其創(chuàng)經(jīng)煩濟(jì)史活概動(dòng)亭是固持樣續(xù)地正刺常停進(jìn)尖行晃的巷，膀不土?xí)o(hù)面爭(zhēng)臨妨破龍產(chǎn)準(zhǔn)清壺算牲。“反圾證”亭，春就爸是朵那胃些澇表貝明痕企臉業(yè)狹經(jīng)類營(yíng)回活傅動(dòng)夏將敬會(huì)司中熊止傍的冤證茄據(jù)城。例芝如廁：尤合廟同殃規(guī)薪定督的貝經(jīng)慚營(yíng)陜期鉤限讓即屈將史到吉期支；企慘業(yè)魄資嫩不炎抵降債館已紐奉被聞宣習(xí)告拜破勾產(chǎn)暮；國(guó)鋼家贊法疲律誤明廁文闊規(guī)池定祥要眨求敲停欣業(yè)猛清挨算喉等詳。會(huì)鳥(niǎo)計(jì)豪學(xué)刑基主礎(chǔ)拔第離一振章虎總揪論A會(huì)兇計(jì)角主辟體持棕續(xù)晨經(jīng)爐營(yíng)經(jīng)乎營(yíng)湊發(fā)好展犯趨蘋(píng)勢(shì)A會(huì)捧計(jì)選主滿體姐到趕底江有足沒(méi)惡有蚊盈千利闊？會(huì)殿計(jì)才學(xué)掩基藥礎(chǔ)神第乒一炊章恐總蚊論會(huì)才計(jì)妥學(xué)乖基劃礎(chǔ)讀第斤一露章播總曲論月皇度季主度半習(xí)年竟度123456789101112會(huì)甜計(jì)漠分遣期是盆指寇把餓會(huì)呈計(jì)知主讓體錫的何持桑續(xù)鏡不柳斷映的勞經(jīng)拾濟(jì)盒活訓(xùn)動(dòng)褲過(guò)早程牛，燦劃燥分凍為褲若杏干敬個(gè)綱首紡尾鴉相邁連裁、部等硬間坦距觸的眉時(shí)民間坡段階，洞每唱一課個(gè)騙時(shí)脆間堪段估稱妹為濤一孤個(gè)然會(huì)秋計(jì)榜期箏間予。會(huì)糞計(jì)姓期議間育分嫌為揉年昨度風(fēng)、胞半演年賴度袋、捆季學(xué)度搖和墻月成度澤。敗我泡國(guó)《會(huì)術(shù)計(jì)勢(shì)法》規(guī)騾定藏以步公游歷從年鳴度悶作雙為沫會(huì)簽計(jì)網(wǎng)年串度偷。3、帥會(huì)個(gè)計(jì)遭分仿期恭假怪設(shè)會(huì)拜計(jì)繩期蓄間會(huì)手計(jì)住年股度會(huì)宵計(jì)第中伏期會(huì)余計(jì)霧學(xué)岸基腿礎(chǔ)較第鬧一顏章潮總河論貨枝幣涂計(jì)廁量汗是撲指籃對(duì)錢所壤有度會(huì)撇計(jì)繳的藏對(duì)滲象熱，棵采余用友貨燦幣饅作觸為充統(tǒng)森一波的損尺知度罩進(jìn)截行墻計(jì)植量院。伯貨情幣登計(jì)鞠量餓這抹一未前囑提紐奉條銹件燙為生會(huì)沿計(jì)嘴核搬算煌指碼定赤了痕計(jì)搶量快單堡位批。我牧國(guó)《會(huì)褲計(jì)金法》規(guī)帶定采，缺會(huì)疊計(jì)余核縣算硬以人牢民下幣為掠記慢賬賄本冊(cè)位燙幣借。聽(tīng)業(yè)屠務(wù)法收蕉支百以人斷民仇幣職以被外捐的沃貨塵幣為則主涼的眼單狡位鍛，六也探可椅以匪選究定僚某絕種遞人灘民五幣膽以符外笛的燦貨絨幣命作露為班記蠶賬警本榆位討幣貿(mào)，修但壩向豆國(guó)費(fèi)內(nèi)納報(bào)口送喚的橫財(cái)牛務(wù)洪會(huì)繩計(jì)笑報(bào)籌告俊應(yīng)損當(dāng)劍折胖算凍為罵人闖民覽幣爺反則映墊。4、絹貨藝幣匠計(jì)蝴量完假妥設(shè)會(huì)進(jìn)計(jì)秤學(xué)鼻基檢礎(chǔ)既第反一益章膠總立論總擴(kuò)結(jié)滿：邪會(huì)少計(jì)防核場(chǎng)算雅的來(lái)前狡提宮條度件跡包法括會(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)會(huì)計(jì)核算會(huì)油計(jì)凍學(xué)細(xì)基鏈礎(chǔ)晶第澤一夕章帶總膽論會(huì)摘計(jì)勤信垂息湖質(zhì)勺量乒要偉求是波在捷會(huì)群計(jì)辭核印算屬前析提萌條詞件蟻下染進(jìn)孝行善會(huì)店計(jì)弄核犯算破應(yīng)師遵趴循方的陣基膀本此要慰求嘩。擔(dān)會(huì)鏈計(jì)亦核械算斗的訊一蓄般勁原閉則是衡佛量船會(huì)蛛計(jì)醬核諸算街工鈴作姐質(zhì)棟量茫的晉標(biāo)饒準(zhǔn)燃和石要起求段。（嫩二拋）咸會(huì)古計(jì)催信盛息女質(zhì)月量?jī)S要舉求會(huì)讓計(jì)縮慧學(xué)閘基愈礎(chǔ)瘋第喉一專章啟總糕論違拾反喝客反觀繩性家原塵則鼓的若兩捧種賤表昂現(xiàn)植形謀式1、芝客糠觀成性滔原拴則客巨觀紛性纏原土則踩的歇含攜義客蘿觀愿性撥原孕則的的烈意庭義會(huì)欺計(jì)選學(xué)架基纖礎(chǔ)撕第詞一艇章耳總貌論要宏求“會(huì)息計(jì)街核忽算埋應(yīng)宏當(dāng)競(jìng)以盈實(shí)呢際冰發(fā)以生輪的蹤蝶交裁易哀或裂事況項(xiàng)秩為堅(jiān)依鬧據(jù)希，輕如逮實(shí)返反周映懷企塊業(yè)悶財(cái)今務(wù)羨狀儀況殿、笛經(jīng)版營(yíng)田成劃果寬和肌現(xiàn)駛金員流吸量忽?！碧撨吋俳?jīng)緞濟(jì)栽業(yè)振務(wù)冤、施會(huì)號(hào)計(jì)械信吊息會(huì)計(jì)核算

會(huì)計(jì)信息報(bào)送停（1）巖客駕觀哨性桐原禾則故的水含控義會(huì)捉計(jì)昨?qū)W騾基頑礎(chǔ)瓣第投一尊章鑰總傷論（2）所違硬反醉客燙觀飛性斥原豆則級(jí)的她兩躺種屑表繞現(xiàn)軍形泰式虛白假暖的胖經(jīng)責(zé)濟(jì)疏業(yè)限務(wù)真化實(shí)煮的桌經(jīng)匆濟(jì)戴業(yè)摟務(wù)填市制登濾記日記賬總賬賬簿違不反構(gòu)會(huì)通計(jì)制慨度這規(guī)刻定填擾制孤憑摸證日記賬總賬賬簿登棒記偽啊造攀會(huì)翅計(jì)楊憑菜證變門造亞會(huì)帳計(jì)疤憑襯證虛匙假會(huì)膨計(jì)湊信膽息會(huì)脾計(jì)幸學(xué)逝基謙礎(chǔ)廉第算一莊章乖總繭論（3）酬客弱觀盜性毛原蒜則峽的例意測(cè)義真搭實(shí)這會(huì)鹿計(jì)姐信撥息虛德假會(huì)株計(jì)卷信燦息虛提假主反享映虧：財(cái)掌務(wù)負(fù)狀折況經(jīng)板營(yíng)早成起果現(xiàn)衰金承流德量如王實(shí)拔反值映意：財(cái)找務(wù)伶狀粥況經(jīng)哀營(yíng)教成絹果現(xiàn)視金濤流坦量正遵確股決厭策錯(cuò)關(guān)誤金決休策會(huì)叨計(jì)窗學(xué)收基住礎(chǔ)較第像一倘章去總渠論2、利相巖關(guān)薪性貢原墨則相送關(guān)蒙性感原縣則又蠢稱孟有稀用貧性施原消則積，郊是辮指哲會(huì)產(chǎn)計(jì)籮核胖算維所被提蜂供磁的糟會(huì)先計(jì)再信今息釣，枝應(yīng)周滿寺足招國(guó)頭家建宏畫(huà)觀和經(jīng)滾濟(jì)桶管擠理愛(ài)的品要味求贈(zèng)，疏滿撕足宰財(cái)陣政介、濃稅沒(méi)務(wù)控、表銀邁行非、睡投汁資義人劑、熱債異權(quán)撲人戀等白各孤方返了陽(yáng)解費(fèi)企那業(yè)巴財(cái)候務(wù)劇狀咬況咬和罩經(jīng)燦營(yíng)環(huán)成灘果平的父需矩求豪，工滿痛足倉(cāng)企輛業(yè)賭內(nèi)興部窯經(jīng)誘營(yíng)還管明理膽的老需吼要絕。會(huì)勸計(jì)哲學(xué)嫂基作礎(chǔ)澡第海一使章臂總刊論海膚爾鑄集城團(tuán)長(zhǎng)煙虹敢集媽團(tuán)兩罪者境都丈遵格循偵國(guó)財(cái)家坊統(tǒng)磁一會(huì)鼠計(jì)套制陷度溪的吩規(guī)貿(mào)定會(huì)渠計(jì)贊核砍算會(huì)春計(jì)它核赤算會(huì)粘計(jì)助信微息會(huì)助計(jì)協(xié)信搞息相愈互柴可泳比？一證筆永資哀金扔投涉向石哪銳里會(huì)評(píng)計(jì)答學(xué)箭基蓋礎(chǔ)縣第翅一柴章稀總拾論海猶爾殊集勸團(tuán)兩投年張都蘋(píng)遵稈循迎國(guó)蝦家心統(tǒng)伯一會(huì)食計(jì)腸制菌度吸的闖規(guī)敢定會(huì)楊計(jì)懂核息算會(huì)違計(jì)反核迎算2您0撒0駁8年溝會(huì)弊計(jì)異信議息2剝0茶0潤(rùn)9年預(yù)會(huì)別計(jì)提信嫂息相辮互垂可愛(ài)比海洲爾錄集噸團(tuán)箏經(jīng)音營(yíng)惑情恭況司是朝不撕是駛更偏好抹了？會(huì)剝計(jì)換學(xué)星基跌礎(chǔ)直第烤一鹽章晨總綁論可悟比馳性未原氣則是炸指忌會(huì)則計(jì)傻核仙算矩應(yīng)筐當(dāng)培按硬照故國(guó)出家增統(tǒng)偷一照會(huì)棋計(jì)夸制良度味規(guī)蝕定闊的椅會(huì)截計(jì)信處便理鉆方森法蓋進(jìn)央行搬，芳會(huì)扁計(jì)小指兩標(biāo)蛙應(yīng)疊當(dāng)孕口股徑夜一切致量，基相交互雷可慘比飄。3、循可榜比古性元原潔則會(huì)密計(jì)慌學(xué)網(wǎng)基哨礎(chǔ)陪第昂一子章棵總慮論綜倡上虎所府述站，嘉不鑄同伐單們位凡同把一溝時(shí)窯期侄的鏈會(huì)匠計(jì)是信虜息輪相倡互灣可豈比誕，傾稱圍為“橫先向御可脫比”，伸而杯同毫一檢單指位擇不胖同視時(shí)社期憶的盛會(huì)駛計(jì)賣信古息糟相異互雪可勾比跪，帶稱斜為“縱掙向愛(ài)可拾比”。2方0成0憐92容0權(quán)0機(jī)8A單搏位B單纏位C單徑位會(huì)補(bǔ)計(jì)季學(xué)顏基沒(méi)礎(chǔ)暑第枕一踢章祖總其論及媽時(shí)省性嬸原天則是坐指輪會(huì)診計(jì)碌核標(biāo)算航工們作壟要諒講目求伶時(shí)菌效宏。斧及刪時(shí)冰性介原妥則聯(lián)要信求棵會(huì)濟(jì)計(jì)元核隸算訊應(yīng)受于竹經(jīng)艘濟(jì)衡業(yè)美務(wù)臉發(fā)屆生囑的慣當(dāng)者期課進(jìn)拉行降，醫(yī)既早不旋能場(chǎng)提灑前備也皇不蘋(píng)能針拖駱后閉。會(huì)恐計(jì)心核杰算模只齊有乳及錫時(shí)脖進(jìn)夢(mèng)行震，避才賽可罪以事保譯證恐會(huì)捏計(jì)蘆信模息其使眨用位者炕及霉時(shí)碰有僵效吸地灘提倘供唇和伸利妄用房誠(chéng)會(huì)仔計(jì)違信己息極。4、老及臘時(shí)俘性屯原書(shū)則×6月份7月份8月份×7月耐份緒購(gòu)疲入陰材股料1齡0附0倆0公搞斤丙，永單廢價(jià)1站0元箏，標(biāo)用繞銀管行都存戲款免支濱付體。潛該礙業(yè)未務(wù)璃應(yīng)商在7月番份惜入慎賬然。會(huì)屯計(jì)蹤蝶學(xué)青基戲礎(chǔ)既第侵一辣章吳總捐論明有晰班性缺原趟則要換求滴企吼業(yè)炒的偏會(huì)薄計(jì)尺核伙算民和棟編膏制士的榨財(cái)項(xiàng)務(wù)叛會(huì)光計(jì)禿報(bào)賢告京應(yīng)宏當(dāng)清趣晰斥明方了踐，真便狂于湊理勤解攀和器運(yùn)揪用。5、糞明靜晰索性緞原到則

原始憑證

記賬憑證賬簿

會(huì)計(jì)報(bào)表

賬簿會(huì)堤計(jì)醫(yī)學(xué)撞基頑礎(chǔ)經(jīng)第價(jià)一雁章且總坦論購(gòu)彼買宿股側(cè)票1義0萬(wàn)曾元腸，杠預(yù)勿計(jì)售獲循得棚股怒利2萬(wàn)梢元4月5月6月未副來(lái)瓜可河能殖實(shí)拿現(xiàn)尺收躍入未甘來(lái)男可簽?zāi)軜訉?shí)杜現(xiàn)少損襖失未劍收脫貨羽款2匹0萬(wàn)食元沖，彈預(yù)史計(jì)見(jiàn)只榜能流