預(yù)算會(huì)計(jì)概述講義

行政事業(yè)單位會(huì)計(jì)

培訓(xùn)講義

山西財(cái)經(jīng)大學(xué)昝志宏2010年4月修訂1第一

部分

預(yù)算會(huì)計(jì)概述學(xué)習(xí)目標(biāo)與要點(diǎn)：本部分主要講述預(yù)算會(huì)計(jì)的基本理論，要求掌握預(yù)算會(huì)計(jì)的定義，行政事業(yè)單位會(huì)計(jì)核算的主體、對(duì)象和內(nèi)容，理解預(yù)算會(huì)計(jì)的構(gòu)成及其特點(diǎn)。2講授內(nèi)容一、預(yù)算會(huì)計(jì)的概念二、預(yù)算會(huì)計(jì)的主體

三、預(yù)算會(huì)計(jì)的對(duì)象和核算內(nèi)容

第一節(jié)預(yù)算會(huì)計(jì)的主體和對(duì)象3一揚(yáng)、適預(yù)數(shù)算民會(huì)績(jī)計(jì)余的里概步念會(huì)裁計(jì)悅按充其婦核婦算想和線監(jiān)鏈督女的羞對(duì)術(shù)象婆和角適箭用俱范乳圍吉的袖不販同陵，疊在幕我印國阿一紀(jì)般賄分盯為擁兩砍類請(qǐng)：一誰是桃企綿業(yè)器會(huì)義計(jì)頂，甲主順要妄是勾用向來銀核銹算拜和躁監(jiān)捧督憑社炭會(huì)申再顧生撒產(chǎn)陪過匯程答中卡生幣產(chǎn)污和兇流恐通驕領(lǐng)餃域炒企輝業(yè)奔經(jīng)同營射資自金腥的腔運(yùn)未動(dòng)臂。二岡是轟預(yù)網(wǎng)算師會(huì)赤計(jì)臂，攝主管要影是事用鍬來顯核塔算這和究監(jiān)兇督息社劑會(huì)越再膛生員產(chǎn)伍過紙程酬中魚分宵配不和探消臥費(fèi)瞧領(lǐng)每域紙政烤府徒財(cái)簡(jiǎn)政考資尋金束的際活適動(dòng)鋪。預(yù)斜算麻會(huì)凡計(jì)是皂以哥貨最幣質(zhì)為纖主舒要煤計(jì)水量多單谷位綢，貓對(duì)牧中布央臭與激地怪方洲各眨級(jí)虧政泡府冊(cè)預(yù)隔算閃，泥以貪及失行騾政殿、輪事悼業(yè)疤單害位濕收盛支舊預(yù)餐算綠執(zhí)芳行督情勒況總進(jìn)筒行泉全稻面下、旁系門統(tǒng)沃、泉連枝續(xù)糠的傘核信算岔和兆監(jiān)著督梢的摩一奧門鹿專醋業(yè)臣會(huì)猾計(jì)亮。4會(huì)料計(jì)企夫業(yè)曲會(huì)喘計(jì)預(yù)蘇算僑會(huì)鍋計(jì)財(cái)帽政對(duì)總奪預(yù)哭算標(biāo)會(huì)貼計(jì)行丟政照單圍位節(jié)會(huì)雷計(jì)事韻業(yè)煉單臟位膝會(huì)曬計(jì)國腐庫肅會(huì)檔計(jì)收馬入撲征閥解碧會(huì)拳計(jì)基爺建予會(huì)環(huán)計(jì)5二借、蜂預(yù)窮算既會(huì)撫計(jì)戶的類主較體預(yù)瀉算棒會(huì)鑰計(jì)滾的真適顫用答范犁圍你：擋適革用些于群我鄉(xiāng)豐國迫各襖級(jí)比財(cái)涉政紅機(jī)交關(guān)堆、請(qǐng)事位業(yè)賢單引位愛和榨行陵政犁單牛位屠。1放、稍國冷家蓋各膚級(jí)支政當(dāng)府點(diǎn)—帽—售財(cái)財(cái)政喝總新預(yù)蠻算胞會(huì)植計(jì)2雁、酒各祖類租行岸政治單支位肝—林—蕉行朽政趕單詠位篩會(huì)劫計(jì)3到、競(jìng)各凈類餃?zhǔn)洛e(cuò)業(yè)封單綱位杰—緞—誘事怪業(yè)運(yùn)單正位科會(huì)闊計(jì)6三混、菜預(yù)藍(lán)算狹會(huì)犯計(jì)漁的疼對(duì)厭象悄和你核預(yù)算冶內(nèi)薦容1澇、膀預(yù)載算大會(huì)籮計(jì)獸的斃對(duì)淚象預(yù)港算乓會(huì)隊(duì)計(jì)拍的淋對(duì)蘿象撐是允非勵(lì)物汪質(zhì)替生滾產(chǎn)悠領(lǐng)懷域叔中療政惜府乎財(cái)粱政元資捕金恭和庫事里業(yè)窩單儀位諷業(yè)蜂務(wù)駐資笨金外的定運(yùn)倍動(dòng)共。（魂1憑）扭財(cái)咱政明總齊預(yù)聽算爸會(huì)掠計(jì)攪的寇對(duì)顯象亮是討各悼級(jí)捉政耕府?dāng)?shù)總梅預(yù)弄算洪執(zhí)險(xiǎn)行荷過悠程恐中麻的移預(yù)紐奉算對(duì)收見入灑、嘉預(yù)亦算屑支欄出修和范結(jié)擱余閥以疾及杠在條資筑金評(píng)運(yùn)盟動(dòng)風(fēng)過懇程噸中濁形元成辟的絹資石產(chǎn)蓄、往負(fù)局債敞和待凈慎資射產(chǎn)厚。（畏2罪）排行針政逝單否位短會(huì)揉計(jì)勵(lì)的齡對(duì)追象驢是么指陡在魯執(zhí)細(xì)行色單桌位陽預(yù)傘算秋過刺程燈中邪各糞級(jí)剖行害政貝單裁位狀財(cái)遼政脫資稈金陰的就領(lǐng)奪撥級(jí)、碎使螺用免及登其蚊結(jié)垃果老。（戶3萍）東事眠業(yè)嶺單詠位罩會(huì)酸計(jì)梳的扛對(duì)罰象抱是術(shù)各間類艱業(yè)蜘務(wù)渾資動(dòng)金戀的示取故得蛛、隨使模用葡及雙其穿結(jié)閘果集。72耐、膊預(yù)歪算泄會(huì)知計(jì)丑核穿算蛾和材監(jiān)賊督藥的倘具剩體胡內(nèi)草容（睬1列）配財(cái)催政跟總筆預(yù)寨算右會(huì)批計(jì)尤：哪各割級(jí)準(zhǔn)政朝府辜總廁預(yù)始算煤的礎(chǔ)收揪入加、從支棗出欄、桂結(jié)拼余刻以湊及缺在劑執(zhí)瞇行務(wù)總御預(yù)礦算壺過滋程療中怖形詳成冒的灑資冶產(chǎn)陪、叢負(fù)面?zhèn)酆唾?zèng)凈嶺資制產(chǎn)這。（堪2使）程行膨政爺單欄位說會(huì)列計(jì)祥：箭行妄政窩單而位觀的點(diǎn)收扮入房誠、飄支棟出溪、蔑結(jié)靜余種以蓬及遭在門執(zhí)狠行蟻單暮位犁預(yù)殖算跪過撕程矛中隙形哪成易的艙資多產(chǎn)宋、竿負(fù)門債垮和木凈歸資品產(chǎn)培。（攪3檔）冤事妖業(yè)坦單大位符會(huì)撞計(jì)恒：召事店業(yè)肺單波位眾的倡資闊產(chǎn)令、痰負(fù)會(huì)債漁、奶凈過資削產(chǎn)媽以巖及命在枯從芹事騎業(yè)番務(wù)激活奶動(dòng)藏過倚程久中搞所涌發(fā)晝生攤的烏收怎入孕、癥支現(xiàn)出弦、鉆結(jié)盡余否。8第懼二英節(jié)找預(yù)秤算尖會(huì)繡計(jì)跑的遷構(gòu)慕成預(yù)匆算結(jié)會(huì)礙計(jì)踩是融為緒政灰府運(yùn)預(yù)惑算倆執(zhí)宜行朵服危務(wù)廚的攏，葵其膽組刺成計(jì)體貼系閑是舟由瓦政超府爬預(yù)意算勞的陶組索成霜體認(rèn)系羞決艘定許的糾?？v營向豪組客成男：政直府池預(yù)類算莊由師中慚央藍(lán)預(yù)者算顏和織地勿方惕各粗級(jí)砍總噴預(yù)牲算這組繡成森。橫俊向段組便成菜：中字央憲預(yù)攔算鐮是芒由生中董央因各朱部垂門奪的戲單筑位紛預(yù)寇算撞組瓦成王；太地扯方垮總竿預(yù)看算昂由棟本高級(jí)毯各加部尾門珍預(yù)晚算災(zāi)和哄下咳級(jí)即總收預(yù)乞算浩組疲成第。主驚體蹦構(gòu)笑成謀：財(cái)覽政瘋總綿預(yù)謝算站會(huì)托計(jì)逢、貫事?lián)鞓I(yè)燥單吧位霧會(huì)晝計(jì)菌、薯行損政屯單吉位楊會(huì)執(zhí)計(jì)參辭與訂構(gòu)胡成術(shù)：稅鄰收束會(huì)略計(jì)猛、危國奮庫掃會(huì)惡計(jì)渠、仆建跌設(shè)重單侄位寶會(huì)唉計(jì)榨。9預(yù)朵算瞇會(huì)做計(jì)財(cái)惜政滿總茶預(yù)杏算恐會(huì)倒計(jì)行努政估事費(fèi)業(yè)泊單就位冰會(huì)貌計(jì)中縫央凳總池預(yù)微算叔會(huì)疾計(jì)省濾總脾預(yù)滲算拴會(huì)忌計(jì)市襪總噴預(yù)旁算夜會(huì)考計(jì)縣滲總蓬預(yù)性算街會(huì)被計(jì)鄉(xiāng)鄉(xiāng)豐總袋預(yù)駝算狼會(huì)宇計(jì)主偉管變會(huì)耕計(jì)殃單誤位二域級(jí)窮會(huì)則計(jì)慢單撐位基喇層性會(huì)默計(jì)喪單辜位預(yù)筍算滔會(huì)交計(jì)輪分題級(jí)1脆0一拴、啟財(cái)瓜政鑼總磁預(yù)揀算勿會(huì)貨計(jì)1勇、鳴定土義短：2享、狗分距級(jí)臂：財(cái)蕩政角部疫設(shè)冤中餅央刻總膜預(yù)玩算籌會(huì)遮計(jì)仔；平省班(狂自怖治寄州腸、單直殘轄顯市象)記財(cái)啦政啊廳批(鍋局聲)旋設(shè)浩省廳總填預(yù)覆算其會(huì)談?dòng)?jì)顧；購設(shè)漢區(qū)占的解市謎(宰自凝治胖州查)倚財(cái)榨政賄局百設(shè)陪立騾市身(它州語)久總踏預(yù)態(tài)算班會(huì)蔽計(jì)柏；啦縣冰(諷自悅治蓄縣號(hào)、務(wù)不混設(shè)韻區(qū)預(yù)的勿市遞、導(dǎo)市胞轄累區(qū)智、情旗鴨)吧財(cái)霜政評(píng)局歡設(shè)他立巧縣躍總維預(yù)情算甚會(huì)抽計(jì)銅；吧鄉(xiāng)跌(守鎮(zhèn)倒)宇財(cái)獲政眨所者設(shè)兼立迫鄉(xiāng)疤(名鎮(zhèn)唯)枯總拿預(yù)社算古會(huì)慮計(jì)3偶、服特?cái)滁c(diǎn)樓：（醉1進(jìn)）停服注務(wù)略于額國根家臥的克政伸府艘預(yù)款算辣。（繪2雀）魚不廉需源要騰進(jìn)坑行窄成誰本骨核煉算適。（腎3金）現(xiàn)提味供武信法息擊符祝合坊《暈預(yù)姨算麻法肌》載的肯要禁求餅。（助4水）興以移收族付臟實(shí)免現(xiàn)好制保為凳會(huì)噴計(jì)奏基描礎(chǔ)須。1乳1二摔、訪行錫政績(jī)單呈位肆?xí)u計(jì)分擁級(jí)濤：行秘政撤單運(yùn)位蟻會(huì)揭計(jì)償，房誠根宇據(jù)矩國描家榜機(jī)饞構(gòu)肢建籍制涼和欠經(jīng)連費(fèi)枝領(lǐng)瓣報(bào)深關(guān)練系預(yù)，多分怕為猛主絞管蛇會(huì)自計(jì)線單樂位努、婦二梨級(jí)畜會(huì)對(duì)計(jì)潤單墊位駛和飄基桃層晶會(huì)材計(jì)僵單屬位憶三睜級(jí)端。特板別原注孫意提：共財(cái)遼政粘國粒庫高管赴理倍制報(bào)度挪改毒革您后框，震各觀級(jí)介行絮政訪單蠶位雁經(jīng)榴費(fèi)啦不讓層題層場(chǎng)下席撥滋，油而腳分團(tuán)為蒜財(cái)木政幫直織接沈支籮付唉和鋪財(cái)拴政跡授錘權(quán)纖支醋付經(jīng)。特駁點(diǎn)盟：（絹1炸）您會(huì)廉計(jì)耗核縱算轉(zhuǎn)和憐監(jiān)相督逢的惡對(duì)懂象斃是涂政久府伍預(yù)消算嚼資擋金釣的翼取填得性、蘋使辦用泄和遣結(jié)就果慢。（醒2雜）押財(cái)嘴務(wù)沃會(huì)群計(jì)踏管臭理聚以沿預(yù)迷算幅撥瞎款托為晚中設(shè)心充，菌收涌支翻核詞算柳必挪須驚嚴(yán)災(zāi)格玩按蠟照竭預(yù)蟲算滔管織理罰的介要統(tǒng)求婚。（飯3轉(zhuǎn)）慨以替收飾付猶實(shí)抖現(xiàn)首制縮慧為噸會(huì)僻計(jì)唯核瘋算股基曠礎(chǔ)鵝。（蜓4牢）堂一繩般竿不測(cè)進(jìn)趨行門成范本吳核乞算絲式，羅但扛應(yīng)火對(duì)銳支廣出伯情豬況嗚進(jìn)技行御監(jiān)崗督徒和路評(píng)宏價(jià)寺。1紀(jì)2分巴級(jí)拴：行酒政宜事沸業(yè)濟(jì)單制位獻(xiàn)會(huì)墨計(jì)玩，喬根我據(jù)眨國腿家屑機(jī)授構(gòu)優(yōu)建黨制陜和知經(jīng)絕費(fèi)塔領(lǐng)動(dòng)報(bào)關(guān)關(guān)政系僅，運(yùn)分述為鏡：主匹管籌會(huì)晚計(jì)攤單喬位旨（襲一弄級(jí)挽預(yù)茫算季單轎位戶）品；側(cè)二轎級(jí)嫌會(huì)初計(jì)作單疏位辨（槽一拋級(jí)急預(yù)松算很單攜位亞）匯；杏基綠層筐會(huì)席計(jì)斤單蒜位陳（輕一旺級(jí)痕預(yù)凡算段單扎位智）雞。特叫點(diǎn)營：（亞1纖）獻(xiàn)經(jīng)炊濟(jì)透來背源企既忽有腐財(cái)逮政為預(yù)嶄算索撥戒款假，臂又可有鳥自要身裕業(yè)坦務(wù)愉收珍入塘。（盤2出）泛有越經(jīng)小營繡活畢動(dòng)撇的庸事具業(yè)但單耍位欲，戰(zhàn)可橫以把進(jìn)平行粒內(nèi)防部掃成羨本意核義算蹦。（育3送）裝會(huì)冬計(jì)補(bǔ)核擾算牧一滅般傷采窗用鬼收郵付籃實(shí)菠現(xiàn)密制趣，妹但前經(jīng)農(nóng)營修性大收溝支皮業(yè)掀務(wù)書可爐采當(dāng)用吃權(quán)飄責(zé)經(jīng)發(fā)鑄生尼制酷。三嚷、掃事疤業(yè)倘單錫位氧會(huì)還計(jì)1貝3第青三待節(jié)冰預(yù)朵算描會(huì)主計(jì)益的筐特睡點(diǎn)一閘、浮預(yù)鏡算軋會(huì)專計(jì)鏡與暑企諷業(yè)南會(huì)婚計(jì)乓的損區(qū)逮別1奴、紹公謝共期性2察、春非勁營宗利拘性3培、集財(cái)兇政陪性1具4二描、盒預(yù)足算箭會(huì)夕計(jì)賓與漆企馬業(yè)日會(huì)說計(jì)甘核階算慈的初區(qū)店別1彩、變會(huì)辮計(jì)習(xí)核揭算泛的揮基趙礎(chǔ)糕不座同波。2冒、絮會(huì)溫計(jì)進(jìn)構(gòu)段成怒要腰素只不否同3嘩、坐會(huì)揭計(jì)登等礦式竹不民同4劇、琴會(huì)識(shí)計(jì)催核冰算辱內(nèi)粘容牽及徹方?jīng)r法堤有決其廈特悄殊授性5閘、池會(huì)往計(jì)較報(bào)傭表暈的職內(nèi)謙容堤不焰同1主5會(huì)絞計(jì)企吩業(yè)案會(huì)箭計(jì)政曬府累與顛非員營榮利華組關(guān)織池會(huì)朵計(jì)政德府背會(huì)決計(jì)財(cái)慕政挽總陽預(yù)現(xiàn)算絹會(huì)沙計(jì)行俘政秀單闊位繳會(huì)松計(jì)非搬營調(diào)利辭組月織參會(huì)秩計(jì)公廈立淚非皆營綿利虛組虜織獲會(huì)財(cái)計(jì)民絲式間怠非幼營言利員組牢織燈會(huì)士計(jì)三呈、叮預(yù)膨算鮮會(huì)瓣計(jì)怎體餓系恰改范革揪趨貌勢(shì)國范庫默會(huì)殺計(jì)政釘府蛛國陡庫砌會(huì)袖計(jì)1嫌6第食四瞎節(jié)愚預(yù)疫算晴會(huì)例計(jì)找核曲算歡原伯理1跟7一聽、嗓核侮算籍前刊提1漏、呈會(huì)致計(jì)孕主毅體2懶、團(tuán)持回續(xù)區(qū)經(jīng)鄰營3強(qiáng)、漂會(huì)填計(jì)品分使期4碑、追貨迅幣槍計(jì)騙量1檢8二棄、瘡核白算袋原慣則真漲實(shí)東性偷、促相淺關(guān)散性鄭、艘可時(shí)