財(cái)務(wù)報(bào)表及經(jīng)濟(jì)管理知識(shí)

財(cái)務(wù)報(bào)表的經(jīng)濟(jì)后果分析蘇錫嘉香港城市大學(xué)會(huì)計(jì)學(xué)系acsu@.hk第一講

經(jīng)濟(jì)契約，代理理論和會(huì)計(jì)信息經(jīng)濟(jì)契約和信息經(jīng)濟(jì)合同是對(duì)交易和違約懲罰的承諾企業(yè)是經(jīng)濟(jì)合同的集合體，包括有形和無形口頭和書面假設(shè)：契約的雙方都是理性的：追求自身利益最大化避免風(fēng)險(xiǎn)避免付出（體力，腦力及經(jīng)濟(jì)）契約的雙方形成委托和代理的關(guān)系經(jīng)稅濟(jì)前契很約亡和允信燃息契飛約搜的死不怕完以全躍性幫及蹈由盾此相產(chǎn)極生戀的歇問間題對(duì)立各誤種毯可劃能報(bào)性窯的堡預(yù)術(shù)計(jì)支和怠規(guī)類定洞受蘭到洞限鳴制績(jī)鹿效酷的電內(nèi)退容額和碑衡敞量腔難賊以串界度定信優(yōu)息續(xù)不靜對(duì)恒稱信妙息漂不吹對(duì)驚稱起的連可傷能煉后皇果逆梅向患選哨擇道只德盲風(fēng)拴險(xiǎn)代遮理春理宇論代歇理姨關(guān)仍系遵：舌授毫權(quán)粘（閑受盈托浩）茄行瞎使掩某幣項(xiàng)蚊職欠權(quán)企急業(yè)柔上瘡下敵存的在允著反各哭種思代逃理床關(guān)衡系牛，增其貧中足最穗重著要姐的嬌是希股蛛東利和艙管洞理嶼層面的垂代秘理心關(guān)含系代山理誓關(guān)六系枯的篇建失立升一黨般乎而加言蒙會(huì)賞提際高勻雙拍方砍的劣總吐收穿益代晃理挺成主本散不衣可畝避壩免強(qiáng)：監(jiān)謠督晚成停本契站約借成斜本誤柿差族成旦本好密的謊契廊約彼應(yīng)趙能抖平宇衡蚊雙銜方嘆的悲利潮益男和召風(fēng)概險(xiǎn)代潮理摸成建本臉和默股茂權(quán)耐結(jié)債構(gòu)有數(shù)效鈔控府制關(guān)代艙理蓋成集本以符釋合策契衫約專雙吼方意的框利刺益代祖理虜成辱本拳的怠根葉源緣瑞：賢管智理虧人罩員稍不岸是箭企雹業(yè)探完佩全醫(yī)所慢有濱者增耽加哭管折理梯人蔥員掏的政持在股耍比褲例硬有布助親于孝減研少經(jīng)代罷理炕成粥本增眨加惑借絲式貸懷資算本豪也墊可樸有威效博地釀減減少燃代怠理痛成子本保礎(chǔ)持附合嫌理倡的兇股攤權(quán)佳結(jié)弓構(gòu)說是碌控旗制暈代洋理肝成舒本洲的般基欄本縮慧要邪求代炕理瘋成躺本深和禍?zhǔn)型麍?chǎng)脅體翁系代偵理另成蝴本展可謠通劉過找市庫(kù)場(chǎng)蒜機(jī)鼓制昆得示到竭控長(zhǎng)制公且司牙控奏制口權(quán)業(yè)市璃場(chǎng)經(jīng)敏理饒人費(fèi)勞霜?jiǎng)?wù)緊市鉗場(chǎng)沒勤有個(gè)限托制伸就欣會(huì)箭出世現(xiàn)捏投上機(jī)伙行灰為提稱供非信貪息嶼區(qū)存分君優(yōu)記秀雨和費(fèi)低咳劣宗管烈理掙者另的秘動(dòng)津機(jī)第致三壤方繪的耗驗(yàn)文證娘能哈提販高簡(jiǎn)信膨息厭的她可言靠砍性一萬個(gè)妨有搶效夜的乓證香券鉆市握?qǐng)鲎闶撬维F(xiàn)授代惱企危業(yè)些制銷度喊運(yùn)逮作咽的然基巷本爺條漠件中款國(guó)脂證鏟券貌市枝場(chǎng)虎的它發(fā)牙展證良券繡市搜場(chǎng)費(fèi)的獅誕孩生戲隆劇究性春的舟發(fā)駱展外歷曾史中慢國(guó)舍證臘券跌市躬場(chǎng)盯的狗一主些胖特背點(diǎn)國(guó)復(fù)企獄變稅臉遇成擦上局市惑公擇司流清通城與宣非廢流曲通仿股島并清存市及場(chǎng)治交幅易寄與淡非班市聞場(chǎng)驕交橋易笑并軋存A陽B股毫：友雙章重旅會(huì)凈計(jì)桌準(zhǔn)驚則米和棚雙朋重脖審雙計(jì)計(jì)傻量筑準(zhǔn)盜則螺和抗披馬露介準(zhǔn)渾則屠分挑別突制繩訂卷和申實(shí)仆施上捉市翼容滅易君退呼市秘難關(guān)恐聯(lián)逼交捧易樂和梅資始產(chǎn)勉重掌組細(xì)經(jīng)士久千不誕衰證差券冬市論場(chǎng)居帶遙來劃財(cái)病務(wù)洲會(huì)喘計(jì)跨和艷財(cái)珠務(wù)待報(bào)鼻告秩的維根欲本忘變悅化財(cái)破務(wù)青報(bào)惜告庭成習(xí)為紡準(zhǔn)謊‘蠅公緊共血產(chǎn)刷品該’獨(dú)抄立潮審華計(jì)住成律為簽必嶼要注付冊(cè)產(chǎn)會(huì)惕計(jì)羊師蠅成凍為專獨(dú)濁立國(guó)的澤中咽介壤隊(duì)暈伍會(huì)鞭計(jì)密準(zhǔn)姐則鵲的晝制砌訂逼和否監(jiān)藏管響不國(guó)再紫合拾二熱而筍一國(guó)縣際壯會(huì)鞋計(jì)拳準(zhǔn)弊則油的支影負(fù)響流越徑來廈越音大財(cái)診務(wù)朗信瞞息班的仗公憑開期披煩露理越摧來寒越瘡重笛要會(huì)福計(jì)拜人便員鳴成移為湖法暴律桌訴群訟修的偷對(duì)道象有謀效蟻市文場(chǎng)刮假僵設(shè)辣和巨會(huì)護(hù)計(jì)幼信棟息辭披率露有章效庸市揮場(chǎng)應(yīng)的觸一年般鄉(xiāng)豐概調(diào)念耐：特困定位信懸息悶在稠證仙券梅市闖場(chǎng)姜迅烘速厘被舍吸偷收持并歪立規(guī)刻撤反嘉映險(xiǎn)在往股咸價(jià)料中醒，尊從擋而廁使扯任煮何艇人也都巡壽無圍法影利轉(zhuǎn)用戲這飛一宇信碌息夸在荷交超易增中潮獲掌取睜超濤額潔回環(huán)報(bào)市伍場(chǎng)北有爆效亮性垂的鈔分翼類弱歉式零有暴效半搶強(qiáng)蠻式唐有耗效強(qiáng)絹式倘有素效有固效觀市持場(chǎng)棄假輛設(shè)責(zé)和尾會(huì)得計(jì)牙信修息野披間露研脈究蝕證菠明辨半他強(qiáng)形式柄有股效丑性鎮(zhèn)在愈發(fā)傳達(dá)盞國(guó)猛家盾的薪證杰券欄市選場(chǎng)逼存哲在半爬強(qiáng)胡式繁有嬸效雄意橋味恰著遵什逃么會(huì)囑計(jì)內(nèi)信括息壞的傘披鋒露鎖方其式撕無群關(guān)懲緊雹要不尋產(chǎn)崇生械現(xiàn)爺金膏流牙量悉的非虛僑增委利價(jià)潤(rùn)票難君騙蹤蝶市飯場(chǎng)會(huì)導(dǎo)計(jì)朽方輛法蒜和威準(zhǔn)票則武的冶有功效方性坦可書在肉市隙場(chǎng)要中醫(yī)檢糠驗(yàn)有驚效測(cè)市犁場(chǎng)堵假擴(kuò)設(shè)跨和立會(huì)襲計(jì)打信乒息澇披揭露定提期均財(cái)緞務(wù)練報(bào)螞告鞏確陪有哈必汽要限悔制趴?jī)?nèi)繡幕礙消醋息愿和報(bào)擴(kuò)應(yīng)大援公書開密披社露熄應(yīng)蜓同棗時(shí)水并牲舉限絡(luò)制幻玉企吉業(yè)坡的敵會(huì)悉計(jì)枯選唐擇貝并儉不悅重奴要會(huì)犧計(jì)朋信豆息醫(yī)披陵露餃不鑼限仔于阿定蜓期舊財(cái)堵務(wù)帖報(bào)蜘告定汽期孟財(cái)皮務(wù)陜報(bào)暗告簽是允否支通柜俗臉易住懂蛙并勾不夏重升要財(cái)泉?jiǎng)?wù)山報(bào)功表彎信唐息讀的蹈需禽求投蹄資倒者對(duì)與向中懶介曲機(jī)緊構(gòu)投征資偵決女策槐主忙要旱有盒：味買欄進(jìn)深、滅持邀有角、鼠賣蹈出前、周買橫賣虜時(shí)涌點(diǎn)音、兔買翅賣飄組染合利穗害椅關(guān)打系茂人認(rèn)決抓策勸的苗焦薪點(diǎn)摩是返：黨監(jiān)喘督眉和角影振響戀管藝?yán)硇諏娱l的貓行吧為管驚理筋人族員基鎖于眨財(cái)佳務(wù)置報(bào)歡表臥指娘標(biāo)撫的年明悠示歡或猶暗史含惡的沫報(bào)新酬選計(jì)茫劃財(cái)吼務(wù)挖報(bào)零表晝信祖息浪用蘭于對(duì)許叉多偉經(jīng)際營(yíng)反、淘投剖資圍和坐融觸資擱決礎(chǔ)策雇撤員公背司娃經(jīng)施營(yíng)讓的射持衫續(xù)行性束和斧盈迎利堂能悅力退茂休鉤金興的陜保死障述程存度直鞭接碼根映據(jù)窮財(cái)為務(wù)桂報(bào)舅表始信到息諒制顫定鍛勞授動(dòng)射補(bǔ)渡償六合棕同財(cái)窗務(wù)吩報(bào)纏表椒信鍛息醫(yī)的所需咸求貸章款獻(xiàn)人岔和敗其湯他跟供斧應(yīng)油商初胳次昂信述貸參決貧策男中由的蠶財(cái)回務(wù)禮報(bào)朋表站分隸析根施據(jù)介財(cái)膨務(wù)探報(bào)染表對(duì)指五標(biāo)更制沃定駁債斗務(wù)候條碎款顧霉客關(guān)只心級(jí)長(zhǎng)蘭期盆的析關(guān)級(jí)系正、舒售螞后希服勵(lì)務(wù)頭以放及洗今墳后晨的練優(yōu)選惠政膽府/管寄制貸機(jī)遞構(gòu)財(cái)拿政慮收灑入政律府漠合顏同烈的記價(jià)諷格秘以億成跪本蟲加末成每為肅基秀礎(chǔ)決暖定蹦公懼用膝事早業(yè)兩的母費(fèi)替率政砌府技對(duì)套陷宋入藥財(cái)岔務(wù)微困揚(yáng)境鉆公瘡司蜂的腰挽閣救祝以身及納對(duì)剝企系業(yè)例貸蟲款雙作供出踩的餐擔(dān)發(fā)保中乎國(guó)財(cái)證倒券亦市浸場(chǎng)惱上亡誰昌需態(tài)要府高姿質(zhì)厭量致的奪財(cái)咽務(wù)剛報(bào)顫告根和泄審榨計(jì)詳服敲務(wù)?大披股任東?小篩股增東?銀毛行?政憶府酸監(jiān)沙管祝機(jī)講構(gòu)?稅遭務(wù)涼部何門?機(jī)隔構(gòu)啟投總資歐者?財(cái)掛務(wù)怕報(bào)容表側(cè)信抵息清的曠供憐給財(cái)跳務(wù)響報(bào)茫告鐮的煤管篩制盆是時(shí)財(cái)鋤務(wù)緒報(bào)狡表執(zhí)可畏比薯和棍可蘭信荷賴虛的休基穴本播條寧件管世制返的含力物量:公莫共前管養(yǎng)制駁與任行尚業(yè)及自瀉我雀管課制美撲國(guó)塔是蟲綜壟合綿的累模捕式中困國(guó)畝是雅政璃府甩管務(wù)制不芹同彎模饅式患的沙好全處刷和恨壞頑處財(cái)訓(xùn)務(wù)廣報(bào)蘋告選管的制鼠的嶼經(jīng)淡濟(jì)什后腥果財(cái)瓣務(wù)顏報(bào)任告封管信制惠的舊內(nèi)費(fèi)容明：猾確票認(rèn)瞞計(jì)娘量公和浙披該露財(cái)紛務(wù)舉報(bào)寫告殿管是制沾范中圍俊：搏最何低田限藝度雷和坊最標(biāo)低援標(biāo)駁準(zhǔn)財(cái)短務(wù)捉報(bào)舍表疫信土息動(dòng)的驚供撲給企穴業(yè)定在評(píng)一垮定稅條摘件自下載有接超惑越攪規(guī)牽定鎮(zhèn)提躬供駱財(cái)啟務(wù)部信匠息死的弦動(dòng)獎(jiǎng)機(jī)斜，嘴即案自大愿雷披貫露自翠愿嘩披姜露未選翅擇伏建昨立梳在居成榴本淺和進(jìn)得絞益凳比饅較渣的王基燃礎(chǔ)術(shù)上成盞本巾：收版集伶資夜料涂和灑散診播促報(bào)伐表競(jìng)