財(cái)務(wù)會(huì)計(jì)與原始憑證賬簿管理知識(shí)

1財(cái)務(wù)會(huì)計(jì)任課教師:劉慧宇2023/7/172023/7/172財(cái)務(wù)會(huì)計(jì)基礎(chǔ)會(huì)計(jì)中級財(cái)務(wù)會(huì)計(jì)高級財(cái)務(wù)會(huì)計(jì)財(cái)務(wù)會(huì)計(jì)構(gòu)成：財(cái)務(wù)會(huì)計(jì)三大構(gòu)成要素基礎(chǔ)會(huì)計(jì)學(xué):會(huì)計(jì)核算的一般原理，中級財(cái)務(wù)會(huì)計(jì)的基礎(chǔ)。中級財(cái)務(wù)會(huì)計(jì)：企事業(yè)單位經(jīng)濟(jì)活動(dòng)的一般業(yè)務(wù)：存貨的核算、貨幣資金核算、應(yīng)收賬款核算、投資核算、應(yīng)付賬款核算等。高級財(cái)務(wù)會(huì)計(jì)：處理的是特殊經(jīng)濟(jì)業(yè)務(wù)，比如外幣報(bào)表的折算，貨幣通貨膨脹的核算，企業(yè)收購合并業(yè)務(wù)等。2尾0錫2肌3織/薯7虹/樂1腎34主鏈要攪內(nèi)瞞容《氣中蘆級寫財(cái)銅務(wù)譽(yù)會(huì)眉計(jì)蕩》聽是臭在刪基距礎(chǔ)昆會(huì)眾計(jì)萄的麗基禾礎(chǔ)夫上令，舊全咱面紹闡耐述租會(huì)軋計(jì)選要漲素動(dòng)的編確點(diǎn)認(rèn)狡、削計(jì)稍量坦與帶報(bào)輔告勉的汽理帖論味框凱架稠和共方秤法嗚體包系建的惠一纖門截學(xué)川科揉，幫是匙進(jìn)脫一吉步損學(xué)笑習(xí)瓦高扭級聽財(cái)經(jīng)務(wù)蚊會(huì)落計(jì)奴的喝基意礎(chǔ)手。2倡0臥2絲式3柳/疤7油/資1陰35基逮礎(chǔ)始會(huì)劇計(jì):會(huì)慣計(jì)圾憑國證原阻始誓憑前證記剩賬腹憑華證賬賺簿會(huì)肉計(jì)繩報(bào)尚表按糖會(huì)墓計(jì)燃要借素資綢產(chǎn)糧、羽負(fù)穗債答、救所劃有那者看權(quán)高益頭、收躁入庫、充費(fèi)攪用瓦、勒利竄潤按走會(huì)梳計(jì)糠循膝環(huán)財(cái)撇務(wù)嬌會(huì)尖計(jì):2些0型2巴3呆/屑7蘿/挪1乞36考叉核鬧方柔式平密時(shí)犧成療績4利0夢%期緞末蕉考冬試6卵0％2遞0冠2同3楚/炒7掩/臂1壯37第某一撇章文總鉤論項(xiàng)報(bào)目岸四舉財(cái)附務(wù)級會(huì)耍計(jì)韻的扒基葉本碼前美提項(xiàng)掠目殘一祥財(cái)頂務(wù)凳會(huì)施計(jì)知的季目趕的項(xiàng)啞目簽二財(cái)千務(wù)檢會(huì)賣計(jì)毯的近基哪本筋內(nèi)齒容項(xiàng)臨目耍三財(cái)霧務(wù)砌會(huì)永計(jì)飽法渴規(guī)簡準(zhǔn)裕則項(xiàng)怨目友五最會(huì)馬計(jì)險(xiǎn)信鉤息割的謹(jǐn)質(zhì)炮量快要坑求2蘇0盲2奏3柴/販7片/碰1究38項(xiàng)燥目辮一財(cái)溉務(wù)礎(chǔ)會(huì)顛計(jì)翠概林述2罰0世禿紀(jì)5旁0年濕代睜開罷始討，摸傳噸統(tǒng)惰會(huì)莊計(jì)統(tǒng)逐違漸傍發(fā)殿展急成祥財(cái)便務(wù)走會(huì)塑計(jì)濱和罰管掃理構(gòu)會(huì)狡計(jì)莫兩狂大謎分現(xiàn)支乘。財(cái)恨務(wù)槳會(huì)英計(jì)賴是撿按邀照顧會(huì)洽計(jì)刷原習(xí)則低和撞會(huì)默計(jì)罵法土規(guī)困的但制敵度承要?dú)v求在，技運(yùn)停用呢會(huì)天計(jì)場學(xué)化的男基號(hào)本湖理招論出向鮮財(cái)捐務(wù)鋸報(bào)絮告神使抄用攔者產(chǎn)提煙供他有排關(guān)鑒財(cái)舅務(wù)雨?duì)钍鬀r患、邀經(jīng)分營蠢成銅果輛和雞現(xiàn)拋金若流截量慰的裙財(cái)荒務(wù)歉信軟息胡的栗一萄個(gè)肉信刃息炎系柴統(tǒng)舌。2睛0且2弄3涌/槳7塊/坑1刺39一壟、欠對省企敢業(yè)稈會(huì)填計(jì)米信甩息振的斷需限求（秋一輕）扶企級業(yè)內(nèi)原部管喊理亂對飯會(huì)符計(jì)社信填息覽的滾需碑要（殖二磁）波企裙業(yè)外訪界對封會(huì)族計(jì)菜信靠息毫的濫需拳要2雄0攻2玻3引/疤7有/虹1茫31剖0表1．懼企澤業(yè)斤內(nèi)嘆部駐和盞外春部煌對梁會(huì)拌計(jì)尤信俯息極需路求太之碧間似的臉差負(fù)異內(nèi)部外部內(nèi)容提供可以提供的所有信息

只提供過去和現(xiàn)在的經(jīng)濟(jì)活動(dòng)及其結(jié)果的會(huì)計(jì)信息形式?jīng)]有嚴(yán)格的格式要求以財(cái)務(wù)會(huì)計(jì)報(bào)告的形式定期向外提供信息質(zhì)量沒有嚴(yán)格的質(zhì)量要求提供的會(huì)計(jì)信息要達(dá)到一定的質(zhì)量要求2堪0丟2爸3帶/社7幅/轟1汽31霞1由哪于需對續(xù)企牌業(yè)勉內(nèi)沖部攪提全供符的脈會(huì)旺計(jì)懇信咬息燃和攻對倘企散業(yè)始外炕部救提笨供鴿的請會(huì)納計(jì)哄信鎮(zhèn)息攔存比在爸上楊述糊差刃異炕（導(dǎo)見旋表1）心，奮現(xiàn)賞代踢企瓣業(yè)妹會(huì)煌計(jì)雖可刊以辯分錘為財(cái)痛務(wù)親會(huì)掘計(jì)和管佛理訪會(huì)哲計(jì)兩建大政分鉆支狼。與母管科理謊會(huì)暈計(jì)害相熟比徒，蒸企恩業(yè)兔財(cái)映務(wù)額會(huì)糕計(jì)拌的漸主蜓要課特猛點(diǎn)競有報(bào)以炕下圣幾為點(diǎn)源：2擺0判2束3女/汪7便/搜1濃31紗2二擊、輪企粘業(yè)鄉(xiāng)豐財(cái)分務(wù)餅會(huì)蔽計(jì)睡的修特謹(jǐn)點(diǎn)從村直擇接抬的夜服糖務(wù)譯對帖象奶來某看佳。財(cái)敏務(wù)紗會(huì)洗計(jì)若主廁要溫是撲為綿企臭業(yè)外蔬部有班關(guān)披方閣面配提佛供辮會(huì)痛計(jì)葵信寫息濟(jì)。酬但梢它串也持同改時(shí)佛為忍企覆業(yè)抖內(nèi)飯部象管旱理仰服煙務(wù)通。從招提舟供睬信誓息滾的灰時(shí)困態(tài)勒來圓看錄。財(cái)帳務(wù)慌會(huì)疑計(jì)寺主篇要脹是金提附供角有蠟關(guān)檢企設(shè)業(yè)過組去油和納現(xiàn)饒?jiān)诘木┙?jīng)役濟(jì)淋活山動(dòng)撓情兔況矛及劍其盤結(jié)纖果融的拌會(huì)寧計(jì)銷信么息售。從提提描供鴨信亮息循的啦跨紀(jì)度板來宅看載。財(cái)結(jié)務(wù)成會(huì)再計(jì)場主偽要黎是謊定革期亂反逝映仿企喇業(yè)極作傳為達(dá)一武個(gè)整找體的疾財(cái)寒務(wù)觸狀獻(xiàn)況襯、春經(jīng)附營灣成炊果渡以無及遠(yuǎn)現(xiàn)欺金擺流截量共的滑情秀況留。2龍0振2認(rèn)3賞/坑7層/濫1援31坊3二滋、插企叉業(yè)穿財(cái)泰務(wù)具會(huì)膜計(jì)榆的等特宇點(diǎn)從磁工媽作案的橡約楚束鐮依誤據(jù)劃來充看頁。財(cái)燥務(wù)良會(huì)氧計(jì)篩要查受邀外倉在叉統(tǒng)惑一旅的會(huì)迷計(jì)蝦規(guī)窩范（歉如抱會(huì)盤計(jì)乒準(zhǔn)岡則價(jià)或夸統(tǒng)自一喜的盟會(huì)齊計(jì)終制據(jù)度?。?qiáng)的欣約吉束惑。從返會(huì)旬計(jì)避程非序分和喬方攜法森來枯看蜓。財(cái)果務(wù)盡會(huì)泡計(jì)微有周一圣套諒比攻較凍科曉學(xué)倆的融、框統(tǒng)枯一烏的超、僑定典型織的會(huì)否計(jì)摟處享理拒程戲序敬與塔方恩法，掏如楚填抵制貧憑繩證們、拆登嘩記宏賬淋簿喪、逐編粗制居報(bào)失表階等擦。財(cái)黃務(wù)按會(huì)圾計(jì)匙與敗管脅理明會(huì)寒計(jì)對的歪區(qū)頭別財(cái)毀務(wù)劇會(huì)零計(jì)冰：共對伐外崇提焦供處經(jīng)辱濟(jì)搶信伙息恒，解反腸映紋過政去選，祥整納個(gè)子活歐動(dòng)傍的惑全都過通程萍，棉正太式犬的麗會(huì)沉計(jì)竊報(bào)精告豎，創(chuàng)具噸備汽法膨律勻責(zé)濱任為。管穩(wěn)理揀會(huì)伙計(jì)推：炮滿格足贊內(nèi)低部那（勁車倘間賀，作部筋門悶）沉管脾理鋸進(jìn)有行議成冒本磚控菠制褲，級控皺制門現(xiàn)美在托，五規(guī)哀劃狐未翅來包，侮不森是灘正眨式繳報(bào)少告艱，虛不催具攝備俯法窗律壘責(zé)座任考。2倍0工2碌3認(rèn)/縱7圍/何1腹31疾5項(xiàng)膏目逃二財(cái)含務(wù)近會(huì)穩(wěn)計(jì)伏的果基焰本嚇內(nèi)挽容財(cái)駝務(wù)斜會(huì)換計(jì)跪的庫基曲本稿要紗素資姐產(chǎn)負(fù)嚴(yán)債所永有捕者票權(quán)巨益收隊(duì)入費(fèi)巾用利電潤2滋0考2擾3礦/夸7闖/脊1瀉31疏6財(cái)將務(wù)細(xì)會(huì)壁計(jì)桂的侵基慮本漠要零素財(cái)舒務(wù)旁狀燦況害要背素資淘產(chǎn)負(fù)犬債所若有乞者罷權(quán)桶益經(jīng)桿營剪成吃果坑要滾素收平入費(fèi)燥用利摔潤一正、資垃產(chǎn)是賢指質(zhì)企沈業(yè)絡(luò)過孕去呢的驚交痛易腹或停者戲事懶項(xiàng)現(xiàn)形失成猶的械、詢由企喊業(yè)洗擁勵(lì)有黃或銹者拳控艘制角的助、火預(yù)鼓期幟會(huì)擋給熟企口業(yè)洋帶舊來雹經(jīng)廣濟(jì)奸利高益焦的資文源鐘。注歐：擴(kuò)預(yù)佳期個(gè)會(huì)語給做企牌業(yè)兩帶嗓來福經(jīng)鋼濟(jì)戒利綠益牲，各是爸指跑直參接疤或嘗者間等接沈?qū)П络牞F(xiàn)域金漂和讓現(xiàn)咸金膨等比價(jià)汗物互流斗入布企碎業(yè)堵的梁潛絹力成。二泰、負(fù)欠債是液指底企繪業(yè)爛過棗去聞的妖交耗易苦或頌者扶事聰項(xiàng)雖形疼成屑的蜓、直預(yù)期疫會(huì)古導(dǎo)工致脫經(jīng)模濟(jì)魔利稈益揀流皂出質(zhì)企戲業(yè)溉的握現(xiàn)宣時(shí)冒義蝕務(wù)姻。注慕：船現(xiàn)消時(shí)擱義吩務(wù)役指嫂企謠業(yè)集在萄現(xiàn)彈行粒條喪件談下慌已州承中擔(dān)周的溜義四務(wù)縫。三塔、所姜有睜者衰權(quán)隔益是液指絲式企秋業(yè)悄資擔(dān)產(chǎn)猛扣滿除耗負(fù)文債售后牙由違所崖有辨者享失有罵的煙剩料余愁權(quán)津益頁。濤公很司冒的繳所圓有離者漏權(quán)年益默又孩稱宏股耐東兔權(quán)椅益頑。四濾、收侄入是日指蒼企析業(yè)粉在扒日拔常澇活窄動(dòng)息中虧形早成題的則、壟會(huì)蜜導(dǎo)挪致江所有營者偷權(quán)步益榨增餃加殘的彩、聾與沖所練有性者陜投竟入筒資仗本逃無寧關(guān)重的評經(jīng)稈濟(jì)賣利益析的屆總皇流嘆入拼。五賀、費(fèi)薯用是判指猴企殺業(yè)性在傅日悄常木活旅動(dòng)厲中絨發(fā)盒生吐的離、充會(huì)愿導(dǎo)摸致刻所有等者估權(quán)摧益播減碑少吹的際、濫與餐向鳳所提有菠者車分秧配祖利粥潤偵無姻關(guān)包的躺經(jīng)衰濟(jì)蝦利益飼的猴總答流替出否。六俘、利波潤是浸指葛企郵業(yè)奔在益一億定傳會(huì)鹿計(jì)卻期稿間捕的霉經(jīng)范營波成叢果鍛。譯利潤種包溉括綿收賀入洽減供去刮費(fèi)她用置后押的聲凈懶額登、哲直認(rèn)接迎計(jì)抬入餐當(dāng)爪期冶利虛潤福的利辰得血和動(dòng)損論失煤等普。注夾：姻利匙得擾和哥損影失堆非剖日途常辰活劈燕動(dòng)銳形路成樣或敢發(fā)錦生追、墳會(huì)唉導(dǎo)雪致所價(jià)有哨者雅權(quán)約益奏發(fā)車生料增鵝減核變刻動(dòng)營，黨但妹與斬所偵有配者居投蒙入鏟資曬本篩或盾者向汽所咬有頓者昌分壁配遠(yuǎn)利燙潤丑無妖關(guān)心。2鐵0削2葵3犧/史7夾/罵1催32生8一歇、挪會(huì)聲計(jì)遭要貼素俱核博算癥應(yīng)星解軟決局的道主圾要桌問馳題會(huì)計(jì)確認(rèn)會(huì)計(jì)計(jì)量會(huì)計(jì)記錄會(huì)計(jì)報(bào)告會(huì)隨計(jì)哈要拿素柿的夕核棕算題主梯要享應(yīng)蹄解灑決嬸以趟下東四鄉(xiāng)豐個(gè)澆方不面陣的芳問趕題釋：2詢0嚼2蔥3吊/誓7御/餅1平32霉9一互、序會(huì)并計(jì)齡要騎素后核燙算侄應(yīng)詳解扯決織的村主禿要申問津題歉（喘2槽/6）會(huì)腿計(jì)狡確肯認(rèn)對涼企遮業(yè)卻經(jīng)隙濟(jì)吳活渡動(dòng)杠及凳其拔所申產(chǎn)譯生仙的毒經(jīng)叉濟(jì)詢數(shù)玻據(jù)早進(jìn)加行環(huán)分拴析尿、呈識(shí)昆別消與釀判顯斷煌，層以致明毀確望它甚們神是濫否同對瞧會(huì)嬌計(jì)羨要鞠素湯產(chǎn)宰生素影中響毀以福及捧影廚響勻什上么餃因菊素弊。填夏制那與召審脾核職原另始代憑病證谷屬麗于養(yǎng)會(huì)負(fù)計(jì)終確踏認(rèn)過，支編慈制潑記璃賬跟憑風(fēng)證亭也啊包愿含黃會(huì)寧計(jì)駐確弱認(rèn)售的巷內(nèi)策容元。2熱0豬2率3陰/董7袋/瞞1蠶33品0一爆、煮會(huì)寫計(jì)欠要濤素脈核國算證應(yīng)若解興決獎(jiǎng)的輩主淋要漢問熱題販（暗3擴(kuò)/6）會(huì)缺計(jì)含計(jì)蒜量在慕會(huì)岔計(jì)姿確匙認(rèn)唐的昏基膚礎(chǔ)很上直，悅要愿進(jìn)浩一乞步等確井定機(jī)其板影元響壟的爐程慕度抗，設(shè)即隊(duì)對扁有補(bǔ)關(guān)伙會(huì)項(xiàng)計(jì)碌要蒼素光的若數(shù)若量舉增意減姓變弊化你產(chǎn)紐奉生從多拳大碰的猴影技響掘。計(jì)襲量楊屬售性萍的外選究擇乳原磚則調(diào)：企肯業(yè)始在殖對被會(huì)號(hào)計(jì)袋要里素混進(jìn)融行渠計(jì)哪量巴時(shí)答，一僑般疑應(yīng)兔當(dāng)例采余用驅(qū)歷徐史陸成添本，裳采燥用描重貢置蜘成喇本舒、霞可欣變立現(xiàn)排凈司值芝、妹現(xiàn)改值木、摩公己允蛋價(jià)恭值央計(jì)暑量竭的歲，尊應(yīng)稠當(dāng)蹲保徹證茶所陡確閑定抗的針會(huì)劇計(jì)戰(zhàn)要斧素格金叢額聾能敘夠磁取撓得情并抱可慕靠衰計(jì)餡量禁。2籃0你2糞3愁/派7田/挺1尾33率1一阻、釋會(huì)稿計(jì)伯要稠素寄核養(yǎng)算擱應(yīng)瓦解章決升的量主備要揚(yáng)問膠題坦（泛4集/6）會(huì)常計(jì)使記纏錄企綢業(yè)栗財(cái)皺務(wù)侮會(huì)備計(jì)盤要鳥將勁企拍業(yè)算經(jīng)出濟(jì)拘活旬動(dòng)得對頸有比關(guān)用會(huì)貍計(jì)筍要獻(xiàn)素糖的茶影侵響券性爺質(zhì)段與蠻數(shù)寸量仔正糞確孔地休記閘錄簽下寺來鮮。登鑰記鋤賬扣簿敢是唱典率型毀的彈會(huì)周計(jì)坊記歷錄加的鋪方褲法菠。2限0壞2此3池/明7取/餡1咱33努2一源、截會(huì)議計(jì)熄要鄉(xiāng)豐素請核塞算材應(yīng)這解笛決革的掘主企要押問輩題杠（僅5離/6）會(huì)巧計(jì)藏報(bào)丸告財(cái)啟務(wù)察會(huì)息計(jì)啦報(bào)襖告筒是絞指羊企保業(yè)淘對防外荷提攀供枯的剩反狡映迅企赴業(yè)驚某薯一移特壇定穿日車期敢的而財(cái)福務(wù)菌狀控況能和慈某晉一史會(huì)忙計(jì)豎期只間搖的肉經(jīng)怒營礎(chǔ)成派果疑、村現(xiàn)風(fēng)金礙流河量女等鞭會(huì)我計(jì)性信楚息踢的出文般件羅。資蹲產(chǎn)駝負(fù)抖債勺表利思潤攪表現(xiàn)誓金亮流鐮量零表2寧0酬2花3淚/雖7垂/膨1苦33腸3三捷、追經(jīng)春濟(jì)則環(huán)己境室對風(fēng)財(cái)擺務(wù)己會(huì)混計(jì)自目紋的某的柱影暈響（1壺/榜4）經(jīng)濟(jì)環(huán)境外界對會(huì)計(jì)信息的需要企業(yè)會(huì)計(jì)提供信息的能力企業(yè)的意愿或外界約束財(cái)務(wù)會(huì)計(jì)目的影賤響盡會(huì)寶計(jì)劫目頃的畝的永三刮個(gè)藏因截素2娃0撕2翻3適/毛7峽/真1愚33戒4三臺(tái)、跳經(jīng)撤濟(jì)線環(huán)晶境陷對墳財(cái)惹務(wù)連會(huì)強(qiáng)計(jì)替目惕的涌的偵影菊響（2經(jīng)/曲4）而雞經(jīng)短濟(jì)結(jié)環(huán)寺境罷對傾于蔥上谷述攀決遷定挨會(huì)犬計(jì)構(gòu)目身的主的岸三低個(gè)哲因磁素害均臨有蜂重?cái)y要鞭影魚響暮，貫其沃具折體做表敵現(xiàn)據(jù)如伙下差：經(jīng)貞濟(jì)嬌環(huán)際境夠影驕響里會(huì)嘴計(jì)奮信橫息散的愧需誓求國納家睛的硬經(jīng)泳濟(jì)蘭發(fā)施展凱狀鞏況副、店經(jīng)幸濟(jì)禍管歐理求機(jī)第制扯以凱及羨企想業(yè)候的銀規(guī)蝕模朽與采組住織累形冠式熊等興，塌都銷會(huì)貪影承響格會(huì)部計(jì)塞信鳳息很的敵需敘求錯(cuò)。2秋0舉2疏3件/旁7易/坑1逆33群5三添、海經(jīng)瘋濟(jì)盾環(huán)霸境尊對凍財(cái)萄務(wù)細(xì)會(huì)哪計(jì)絞目渴的懶的泡影慰響（3模/倒4）經(jīng)鞭濟(jì)尖環(huán)杠境棒影怖響弄會(huì)汁計(jì)閉程遲序剩與悄方衣法經(jīng)沙濟(jì)銹環(huán)際境壺影調(diào)響揪企催業(yè)防提政供旋信儉息睜的盜能抽力與。殊這全主喉要把表么現(xiàn)填在惠企猶業(yè)公會(huì)想計(jì)休的命程味序巴與兔方慘法搏隨續(xù)著哪經(jīng)己濟(jì)下的易發(fā)哨展囑而甚發(fā)怎展頃。在亮?xí)暧?jì)蘭方催法揮上丑，暴隨進(jìn)著善經(jīng)策濟(jì)林活診動(dòng)享越辮來棒越礦復(fù)案雜尸，具要鍋求杰企逐業(yè)甘采興用們新下的阻方篇法宴，鼠提叢供歌有獨(dú)用秘的逼信洲息死。在績會(huì)毀計(jì)紀(jì)報(bào)色告美的昏方扯法神上稠，紐奉現(xiàn)想金軌流志量跳表飄的德產(chǎn)損生禍，夸就膏是拆一穿個(gè)構(gòu)很慈好竊的鮮例貿(mào)子近。會(huì)撞計(jì)鋤工追作乏的相手肉段隆也惰隨劑著宗生謀產(chǎn)癢力晉的孟發(fā)茫展資而雷變給化貫。趣例券如鴨，古從梨手藏工廳記脈賬茄發(fā)傍展千到圍運(yùn)宇用艱電難子駱計(jì)刊算閘機(jī)居進(jìn)錫行囑會(huì)花計(jì)條處岔理秀。2遣0另2頃3吳/煎7訪/完1構(gòu)33瞇6三藥、奸經(jīng)坡濟(jì)伴環(huán)敗境塞對瓜財(cái)紹務(wù)妥會(huì)攤計(jì)騙目陣的郊的艦影粘響（4顛/堅(jiān)4）經(jīng)攏濟(jì)掠環(huán)雖境夸影偷響劣企如業(yè)熊提斃供雀會(huì)攜計(jì)爬信貍息婦的斥意揀愿例婆如形：在番過顯去摘計(jì)車劃息經(jīng)猾濟(jì)溝體蜓制噴下早，蘆企限業(yè)暑對逢外夏提保供早會(huì)獸計(jì)殺報(bào)寄表雞主懸要揀是園例偵行稱公嚼事奔、賺完等成剃任嫂務(wù)呀，禁基役本葉上惑是援一杠種唱消筋極免被再動(dòng)率的候行瘋為橡。在吳現(xiàn)枕今井市形場企經(jīng)戰(zhàn)濟(jì)哀體昏制鞠下吉，而企室業(yè)耽的月自喂主軟權(quán)泄擴(kuò)棄大再，戶籌擦資薪渠翻道堅(jiān)多抖元栗化較，亂企災(zāi)業(yè)挽為撲了競自駛身荒的乳經(jīng)亮濟(jì)站利均益?zhèn)z（序如怖為旱了刷籌本集絡(luò)到鉗所壟需本資責(zé)金睬）貴，原往余往他更光愿龜意歐對朝外霜提莫供睡有位關(guān)處會(huì)泳計(jì)訂信怎息民。2稍0被2黎3腥/摧7飽/慘1隨33賞7項(xiàng)朱目蛾三塞企份業(yè)幟會(huì)丘計(jì)冬法沉規(guī)乳準(zhǔn)諸則西方國家會(huì)計(jì)準(zhǔn)則產(chǎn)生的社會(huì)經(jīng)濟(jì)背景我國會(huì)計(jì)法規(guī)會(huì)計(jì)法律（全國人大）會(huì)計(jì)行政法規(guī)（國務(wù)院）國家統(tǒng)一的會(huì)計(jì)制度（財(cái)政部）地方性會(huì)計(jì)法規(guī)（省、自治區(qū)、直轄市人大）2時(shí)0伴2哭3免/渣7詢/氣1弄33瞎8西段方刃國退家男會(huì)半計(jì)愛準(zhǔn)醉則窗產(chǎn)憲生西的恥社挖會(huì)檢經(jīng)噸濟(jì)且背劑景我上國招的賀企彼業(yè)熟會(huì)蛙計(jì)擱準(zhǔn)記則企衛(wèi)業(yè)沒會(huì)劍計(jì)指準(zhǔn)旺則2憐0蘆2鄙3特/脹7競/饒1籍33怕9二擇、太我見國收的待企快業(yè)送會(huì)園計(jì)糖準(zhǔn)遇則模（1腦/晶3）表3．加我原國錘會(huì)猴計(jì)雷準(zhǔn)奶則刊的疤制棕定究過醬程年代事件1988從1988年起，我國開始研究起草企業(yè)會(huì)計(jì)準(zhǔn)則。19921992年11月，財(cái)務(wù)部正式發(fā)布了《企業(yè)會(huì)計(jì)準(zhǔn)則》（稱為基本會(huì)計(jì)準(zhǔn)則）。規(guī)定從1993年7月1日起正式施行。1997-2001自1997年上半年正式發(fā)布第一項(xiàng)具體會(huì)計(jì)準(zhǔn)則開始，截至2001年底，共發(fā)布了具體準(zhǔn)則16項(xiàng)。20062006年2月15日財(cái)政部發(fā)布了《企業(yè)會(huì)計(jì)準(zhǔn)則—基本準(zhǔn)則》和38項(xiàng)具體會(huì)計(jì)準(zhǔn)則。標(biāo)志著我國已基本建立起既適合中國國情又與國際會(huì)計(jì)準(zhǔn)則趨同的能夠獨(dú)立實(shí)施的企業(yè)新會(huì)計(jì)準(zhǔn)則體系。2蝦0繞2恥3哭/才7沉/繁1香34捐0項(xiàng)扶目基四騰財(cái)件務(wù)雅會(huì)虛計(jì)份的拋基林本疤前很提持續(xù)經(jīng)營會(huì)計(jì)期間貨幣計(jì)量會(huì)計(jì)主體財(cái)務(wù)會(huì)計(jì)的基本前提2攀0騰2素3繩/咸7故/榆1南34葬1項(xiàng)趁目屠四從財(cái)忍務(wù)算會(huì)迷計(jì)猴的頓基果本劍前現(xiàn)提財(cái)微務(wù)重會(huì)村計(jì)面的者基姓本澡前查提翼應(yīng)支包煙括跟哪艘些菜內(nèi)柜容份，醒人面?zhèn)儷C在羽認(rèn)飽識(shí)趁上漢還膛不筐完則全勒一凱致籠。根瘡據(jù)窄我端國傻《瞇企謊業(yè)更會(huì)氣計(jì)疑準(zhǔn)省則區(qū)—柏基六本負(fù)準(zhǔn)越則嚼》它的校規(guī)塞定痕，腔可伙以曲概魂括財(cái)為肥以筑下患四蒜項(xiàng)備內(nèi)臘容膛：會(huì)甩計(jì)德主弟體持班續(xù)槐經(jīng)禾營會(huì)撞計(jì)米期竊間貨擺幣剃計(jì)陳量會(huì)扇計(jì)寇主歸體毒是翅指梅企沾業(yè)籮會(huì)叢計(jì)趁確僑認(rèn)歉、也計(jì)蘭量并和惑報(bào)鴉告的吐空桶間強(qiáng)范搬圍會(huì)胳計(jì)痛主腔體法刻律友主芳體≠一艘、士會(huì)屈計(jì)虛主巾體確互定懇會(huì)句計(jì)柳主損體利的勒意年義挨：◆區(qū)啞分艱本博會(huì)蜘計(jì)張主唯體開與島其凍所嫂有謠者襯、秤與珠其浪他職主體綱的權(quán)經(jīng)綢濟(jì)蜜活含動(dòng)疾；◆接間受聯(lián)和蹄輸宏出勾什繁么烘樣胸的諸信俘息疾（抬與灰本口會(huì)巨計(jì)貸主體倚的叼經(jīng)極濟(jì)逢利飾益辦有橡關(guān)袍會(huì)絕計(jì)譯主禽體榜是豪指至企商業(yè)校會(huì)犬計(jì)紀(jì)確廣認(rèn)休、泳計(jì)斗量需和時(shí)報(bào)速告的艷空偽間臂范今圍飼的共信脂息窯）賞；◆加濕工行處但理潛信杜息理站粘在禾誰什的團(tuán)立錯(cuò)場在上慚。一結(jié)般挺說雷來豬，當(dāng)法允律癥主奪體躬同范時(shí)鏟也帶為知會(huì)修計(jì)踩主撈體賴，但赤是導(dǎo)會(huì)站計(jì)鉛主裹體道不惡一格定職是糾法禮律康主齊體笨。二扇、肆持藍(lán)續(xù)國經(jīng)底營持錢續(xù)齊經(jīng)越營是財(cái)指弦企始業(yè)受的餃生粥產(chǎn)詢經(jīng)償營怨活楚動(dòng)羨將腦無傷限期泊地牢延英續(xù)程下逃去暑，串即霧在裹可止預(yù)艙見黎的欲未期來誤，鐵不蒙會(huì)礎(chǔ)進(jìn)坊行清樂算撿。困企樂業(yè)揪會(huì)雖計(jì)遺確后認(rèn)幸、睡計(jì)坡量霸和榨報(bào)果告輕應(yīng)越當(dāng)滾以蔽持愈續(xù)經(jīng)窯營慨為堅(jiān)前敘提。三、柱會(huì)枯計(jì)賢分噸期會(huì)弊計(jì)舉分況期銀是斬指濫對萌企賊業(yè)沃持植續(xù)趨不那斷炭的在經(jīng)分營趴活興動(dòng)湖，應(yīng)淚當(dāng)負(fù)劃屑分株會(huì)六計(jì)眨期幼間喉，淹分杠期浮結(jié)斑算存賬悟目沸和占編未制爸財(cái)編務(wù)會(huì)貨計(jì)猛報(bào)侵告民。腰企聯(lián)業(yè)謝會(huì)危計(jì)田期搜間飄分顫為搏年選度系和由中立期恢。負(fù)中期城是裹指帥短傻于嫂一跡個(gè)退完妄整鑰的右會(huì)儀計(jì)銷年零度沈的健報(bào)風(fēng)告鏡期晚間駱。在芬持近續(xù)毒經(jīng)封營所前徑提輝下,通乞過判劃陪分巧會(huì)鞋計(jì)鐘期量間,可以蠢及轉(zhuǎn)時(shí)傷向鹽各示有細(xì)關(guān)犯方睜面象提母供蹄有蜻關(guān)品企唉業(yè)簽財(cái)粥務(wù)巴狀匯況榨、經(jīng)玩營趕成密果倦和斃現(xiàn)艙金禽流秒量粉的癥信慶息消。我糟國哨的說會(huì)塔計(jì)售年崗度橡從住每消年1月1日御至1施2月3望1日四凳、撞貨蹤蝶幣宅計(jì)汪量貨里幣臂計(jì)過量是匹指栗在油會(huì)研計(jì)復(fù)核生算販中苦以馳貨爆幣化作蝦為息計(jì)必量夢單榆位筋，酒計(jì)賽量隨、列記尾錄膠和宣報(bào)嫌告再企呀業(yè)咱經(jīng)軋濟(jì)坐活黃動(dòng)乓的樸情午況2思0鑄2項(xiàng)3浮/垃7枕/夜1徐34工7項(xiàng)娘目卡五漿會(huì)炮計(jì)件信粒息命的地質(zhì)慢量染要扭求定閉義神：會(huì)頓計(jì)洞信概息爭的助質(zhì)趟量侵要旨求葡是象財(cái)席務(wù)告會(huì)酒計(jì)竭報(bào)撒告沿所葛提首供維信理息朽應(yīng)玩達(dá)勉到算的內(nèi)基媽本挨標(biāo)巷準(zhǔn)窯和偵要桑求觀。內(nèi)哭容巴：對范于晉其懇包毅括慎的斧內(nèi)陸容災(zāi)，疾人嫂們偉在卷認(rèn)拆識(shí)怖上早還捐不詢統(tǒng)擋一鳴。一蹈般冤認(rèn)緣瑞為忘，瓶其具主事要勇包渠括客毀觀彎性黑、桃相買關(guān)女性評、勢明瓦晰響性制、膠可牛比食性賓、剝實(shí)殼質(zhì)匠重互于病形枝式罩、闊重持要斃性法、輩謹(jǐn)興慎薯性征和演及混時(shí)親性惰。一選、興可襪靠序性企悉業(yè)蘿應(yīng)碼當(dāng)蹤蝶以史實(shí)啞際敬發(fā)刺生抹的歐交拔易撒或霉者燈事塊項(xiàng)湊為統(tǒng)依泄據(jù)珠進(jìn)憶行勒會(huì)爛計(jì)競確糞認(rèn)領(lǐng)、虜計(jì)癢量領(lǐng)和拘報(bào)恒告抗，如調(diào)實(shí)反斧映貝符昆合遺確哈認(rèn)京和薄計(jì)汪量培要莫求怕的盜各綠項(xiàng)摩會(huì)停計(jì)戚要供素奮及賢其只他倘相倡關(guān)癥信郊息第，鍋保危證唯會(huì)華計(jì)殲信賴息同真遙實(shí)賭可毒靠,內(nèi)比容器完綿整鹽。二暢、笑相保關(guān)范性企勉業(yè)奸提算供謊的旁會(huì)員計(jì)促信娃息畜應(yīng)采當(dāng)惜與耍財(cái)渠務(wù)攜會(huì)引計(jì)薄報(bào)瞎告囑使煌用然者湖的柜經(jīng)星濟(jì)饅決椒策走需縱要千相游關(guān)竿，發(fā)有法助陽于暫財(cái)全務(wù)端會(huì)踏計(jì)波報(bào)圈告刮使霸用葬者飲對奔企叔業(yè)甲過平去短、盛現(xiàn)續(xù)在昆或傭者貢未呼來礎(chǔ)的壯情船況顫作劈燕出細(xì)評熔價(jià)適或籠者豈預(yù)肝測歐。三領(lǐng)、其可直理割解膽性可糾理害解緩性舍要物求錄企劇業(yè)夢提堂供氏的框會(huì)扯計(jì)突信妄息洋應(yīng)港當(dāng)清將晰海明鎮(zhèn)了，叨便敏于喘財(cái)偏務(wù)敲報(bào)賴告訊使持用嘆者纖理利解這和監(jiān)利膚用尋。會(huì)棵計(jì)西信財(cái)息齊的厭報(bào)牽告斧應(yīng)紐奉滿迷足明讓晰濕性要削求問，泡否資則舒有補(bǔ)用四的須信糖息猴也恭無柴法縣被盜利湊用。四雅、煙