《會(huì)計(jì)基礎(chǔ)》

2014會(huì)計(jì)從業(yè)資格證考試系列教程

考試總體介紹考試科目、時(shí)長(zhǎng)、題型和成績(jī)

1.考試科目為《財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德》、《會(huì)計(jì)基礎(chǔ)》、《會(huì)計(jì)電算化》。2014年12月31日前，暫不進(jìn)行珠算科目考試。會(huì)計(jì)從業(yè)資格考試實(shí)行三科連考，各科成績(jī)須一次性同時(shí)合格才有效。

2.每科考試時(shí)長(zhǎng)均為60分鐘，三科連考合計(jì)180分鐘，中途不設(shè)置休息時(shí)間?？忌梢赃B續(xù)進(jìn)入下一科考試，但每門(mén)科目的考試時(shí)間不得超過(guò)60分鐘，每場(chǎng)考試開(kāi)考30分鐘后方可提前交卷。3.考試題型（1）《財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德》：?jiǎn)雾?xiàng)選擇題、多項(xiàng)選擇題、判斷題、案例分析題；（2）《會(huì)計(jì)基礎(chǔ)》：?jiǎn)雾?xiàng)選擇題、多項(xiàng)選擇題、判斷題、計(jì)算分析題；（3）《會(huì)計(jì)電算化》：分理論和實(shí)務(wù)操作兩部分，理論部分有單項(xiàng)選擇題、多項(xiàng)選擇題、判斷題；實(shí)務(wù)操作部分是財(cái)務(wù)軟件的操作題。2013年以前的紙質(zhì)考試試題全部為客觀題。題型為單選題、多選題、判斷題3種。

現(xiàn)在增加了分析題。

4.考試成績(jī)。考生可在考試完成7個(gè)工作日后，登錄“浙江省財(cái)政廳會(huì)計(jì)考試網(wǎng)上報(bào)名”系統(tǒng)（）查詢(xún)成績(jī)?？荚嚦煽?jī)?nèi)仆瑫r(shí)合格人員可登錄“浙江省財(cái)政廳會(huì)計(jì)考試網(wǎng)上報(bào)名”系統(tǒng)下載打印“合格證書(shū)”。合格成績(jī)自公布之日起6個(gè)月內(nèi)有效，考生應(yīng)在成績(jī)有效期內(nèi)申領(lǐng)會(huì)計(jì)從業(yè)資格證書(shū)。第藏一痕章湖總袋論第會(huì)二埋章象會(huì)蘆計(jì)割要損素蛙與遮會(huì)軋計(jì)浮科屯目第胖三握章墻會(huì)槐計(jì)榴等造式塊與犬復(fù)幸式絲式記樹(shù)賬第臨四竟章汪會(huì)簡(jiǎn)計(jì)澆憑雜證第藝五離章避會(huì)懶計(jì)罵賬度簿第密六快章化賬杜務(wù)管處繡理介程纏序第穗七抖章且財(cái)絮產(chǎn)惱清靜查第冊(cè)八稼章滴財(cái)平務(wù)犯會(huì)趁計(jì)榨報(bào)轉(zhuǎn)告第魚(yú)九趨章危會(huì)愈計(jì)醉檔民案第腥十榮章任主俊要強(qiáng)經(jīng)狗濟(jì)任業(yè)嗚務(wù)法事罵項(xiàng)屋賬其務(wù)建處因理《會(huì)既計(jì)胳基插礎(chǔ)》目唐錄學(xué)假習(xí)蜻目摸的向和筋要敢求本循章呆闡堅(jiān)述倦了繡會(huì)臺(tái)計(jì)輪的桂基化本歡理倡論昂?jiǎn)柗蓄}備。血要下求刻懂細(xì)得絞會(huì)墨計(jì)乒的搭概癢念端、歐職萌能滲、孟任貧務(wù)你以灣及扔會(huì)末計(jì)因的濾對(duì)堵象秘。竊了劃解剖會(huì)異計(jì)么核穗算航的嘆原抖則眠、屠方啦法獲和膜程阻序疊。第依一形章廟總革論第羞一重節(jié)直會(huì)起計(jì)隙概拐述第濾二正節(jié)誕會(huì)嬸計(jì)姓基軌本悉假聽(tīng)設(shè)第驢三芹節(jié)紡會(huì)竟計(jì)舊基宣礎(chǔ)第寧一真章促總插論案吼例尚導(dǎo)席入栽：矛佤墻族寶人狠對(duì)襖債版權(quán)韻債及務(wù)澡的眠處忘理中狂國(guó)辦古耀代絨位技于哭云績(jī)南剝地嚴(yán)區(qū)慈的系佤膛族代人摟把絹一咬根常繩志索虎高吸掛柏于貿(mào)墻悶上臟，范用勾于炊記菠載壇與它清馳算附債流權(quán)脾、描債承務(wù)席賬繁目愿。掉他家們穗將負(fù)一束根賄用聽(tīng)來(lái)求記偶數(shù)疼或宏記暫事鼓的穩(wěn)繩句索嫂分隱為期三垂個(gè)蘆區(qū)件間媽?zhuān)婪执u別掃代菠表薯放紋債近數(shù)令額利、強(qiáng)放移債改利誰(shuí)息鐘和豎放臥債風(fēng)時(shí)五間央等堡不掉同計(jì)的酷反青映齒內(nèi)欣容驕。默如弊在兼繩龜?shù)念i上繩部咳結(jié)烈出首三勻個(gè)室大衰結(jié)歉，潮便拿表肺示挑已舊借嬌出伸去缺三舍元建滇腳幣碼，團(tuán)在雨中度間義結(jié)突出短一奮個(gè)較大惕結(jié)懷和危一鉗個(gè)恐小霉結(jié)恰，江表解示蜜每宋半脈年魚(yú)應(yīng)同收絮一尺元誼半胃滇還幣暑的扛利蔬息致，俊而酸在管繩筍的居下膛部獲所鞠結(jié)呈出階的仇三忙個(gè)域大棟結(jié)惹和礙一鞏個(gè)也小平結(jié)笨，封則西表墳示飄上霸述香債歪務(wù)廁已功經(jīng)捉借退出貴去遺三萄年冤半控了燒。資飾料毛來(lái)跪源宇：衣康否均角“蛇中酬國(guó)懶古占代迎記鐘賬暖方口法曉的躲發(fā)掠展某”《財(cái)內(nèi)會(huì)膚學(xué)蓮習(xí)》振2渠0原0盆7出.竟2夠.第羞一集節(jié)劉會(huì)結(jié)計(jì)猜概存述（中一惠）勺會(huì)伸計(jì)糾的往產(chǎn)浙生。敲會(huì)交計(jì)露是翅為睜了蔽適起應(yīng)油生壁產(chǎn)釘管俊理投的裝需逝要禍而代產(chǎn)照生咽的惜。1、蹈會(huì)視計(jì)吵的泊產(chǎn)倍生汪是猜基醬于捧人跑類(lèi)繡生飽產(chǎn)滔活畢動(dòng)辰和器對(duì)艇生潔產(chǎn)戶(hù)活驗(yàn)動(dòng)冰進(jìn)淚行繳記削錄蒜的鍋需纖要鏈。幣據(jù)毫考趟古撒資發(fā)料懼，質(zhì)會(huì)班計(jì)賄（妻記峰錄情）臨活波動(dòng)案的漁歷證史狀可隙以憑追牌溯暑致四級(jí)五刮千刷年以瘦前鉗。2、桃最伴初均，富會(huì)儲(chǔ)計(jì)緩只溝是噴生盒產(chǎn)襪職踏能旗的桿附羨帶熔部學(xué)分造，蔬后釋來(lái)梢，氏隨少著睡經(jīng)閱濟(jì)鉛的簡(jiǎn)發(fā)養(yǎng)展束，森對(duì)蠟經(jīng)榮濟(jì)稍管編理避工受作原要見(jiàn)求甩日惑益反提撇高第，時(shí)會(huì)傷計(jì)凡才哭從紙生登產(chǎn)陽(yáng)職劫能戶(hù)中估逐級(jí)漸煙分振離險(xiǎn)出魚(yú)來(lái)捐，楊成豪為撥特火殊之的蛙、走由吃專(zhuān)四人郵從甚事轉(zhuǎn)的徑獨(dú)亮立似職蔥能森。一留、更會(huì)森計(jì)眼的貌概錘念棒和鳴特察征（退二倚）飽會(huì)天計(jì)筑的虧發(fā)叮展：經(jīng)塑歷酒了堆三鄉(xiāng)豐個(gè)勉階疊段古代會(huì)計(jì)近代會(huì)計(jì)現(xiàn)代會(huì)計(jì)現(xiàn)麗代頑會(huì)厲計(jì)您又稱(chēng)儀為舅預(yù)霸測(cè)貝、決爽策亂會(huì)劑計(jì)男，其叨標(biāo)雅志桑是孩二十鋪世斤紀(jì)喂二物十年盯代刊以脂來(lái)頸在成炒本屯會(huì)編計(jì)技的基遲礎(chǔ)飾上撇形孝成管席理議會(huì)留計(jì)脫的內(nèi)病容潮和做體菊系古涉代蝦會(huì)蹈計(jì)主傍要辟表駁現(xiàn)為輸官顯廳拜會(huì)淹計(jì)享，鮮會(huì)塊計(jì)咳從匯業(yè)項(xiàng)人碗員團(tuán)多款為捐各覽級(jí)般官捕廳聾、齊衙金門(mén)膛服柜務(wù)近痛代鉗會(huì)踢計(jì)受又僅稱(chēng)機(jī)為濃企懂業(yè)筆會(huì)義計(jì)蜓，今其糧標(biāo)椅志卵是濾十匪四孫、戒十熟五震世觸紀(jì)諸復(fù)恢式翁記別賬聯(lián)體喝系悉的顆形潮成（1）擱古齊代揚(yáng)會(huì)刃計(jì)使階突段(田1松4改9陜4年駱以貴前)（延從峽會(huì)朵計(jì)營(yíng)產(chǎn)給生永～賢復(fù)鍛式趕簿母記腹方遣法莖的究產(chǎn)帽生擴(kuò)）產(chǎn)碰生慕了“蓬結(jié)寫(xiě)繩齒記疫事傻”徒、雹“纖刻悔竹連作聰書(shū)饞”等碰記聽(tīng)錄井和磚計(jì)士算悶方踐法愿?？剡@球是書(shū)會(huì)具計(jì)紐奉的萌割芽。會(huì)計(jì)的發(fā)展

中國(guó)：會(huì)計(jì)名詞出現(xiàn)（西周時(shí)就有“司會(huì)”一詞賬簿（唐朝）四柱清冊(cè)結(jié)賬法（宋朝）龍門(mén)賬

（明清時(shí)期）西方：復(fù)式記賬

結(jié)繩記事壘石計(jì)數(shù)會(huì)勢(shì)計(jì)侍產(chǎn)規(guī)生火的奴萌貓芽對(duì)“會(huì)版計(jì)”輪一圈詞煤的教含搞義“牛會(huì)肆計(jì)吹”豈一感詞贈(zèng)最執(zhí)早繞出遣自《周隱禮》清鹿代蜻學(xué)誰(shuí)者膝焦凍循皺在《孟遺子儉正廣義》一媽書(shū)少中侮解斑釋蕉：耽“秩零少星鈴算次之榜為計(jì)，陡總廣合都算荒之償為會(huì)”認(rèn)。即象：渾會(huì)徑計(jì)施既齊要惕進(jìn)頌行個(gè)姿別撒核童算，計(jì)又菜要的把廢個(gè)胸別襪核符算費(fèi)加絮以集糠合，甘進(jìn)瞎行系腫統(tǒng)幸、姻綜律合州、耗全惱面的績(jī)核豬算違?！八墓弥寰殐?cè)”四交柱待是銀指妖：舊鴨管父、鞏新絲式收即、墨開(kāi)案除局、量實(shí)體在，其次含舉義襖分迅別憐相流當(dāng)糖于送期勉初泰余遷額良、采本郵期芽收章入逆、恐本糧期血支恐出吹、雅期薯末讓余春額險(xiǎn)。四磨柱漢之舊間街的平下衡獲關(guān)幣系：舊潔管+新哲收=開(kāi)耕除+實(shí)卡在期圣初頃余提額蛙＋佩本嚴(yán)期孫收去入陷＝迷本軟期壯支僑出富＋廚期簡(jiǎn)末陷余妥額衫?！褒垱](méi)門(mén)欣賬明娃清兩代疏以撇貨勾幣騾為階會(huì)叔計(jì)瞇記檢錄稠的昌統(tǒng)抵一諒量廊度玻，緩并勒設(shè)豎計(jì)鳳了“所龍冶門(mén)防賬乏”。它甜把仁全甘部疑經(jīng)暢濟(jì)雁業(yè)升務(wù)持劃殿分林為進(jìn)賢、韻繳溉、奪存京、悄該四勺大那類(lèi)圈，禿“缸進(jìn)城”眠指籃收竭入拘，畝“乳繳錄”因指利支確出揀，與“解存媽”阻指餃資娛產(chǎn)滴，賞“居該芒”禾指閱負(fù)方債階。關(guān)求系速為案：進(jìn)訴－繳=存遍－耍該色。（2）識(shí)近麗代擁會(huì)咬計(jì)權(quán)階穿段（腿從1敵5世貝紀(jì)刑中型葉棋復(fù)積式匠簿踢記方產(chǎn)得生撞～2赴0世撒紀(jì)5魔0年晃代蠶）●標(biāo)耗志突：1籃4卵9朗4年膊，意惡大架利闊數(shù)寸學(xué)芳家桿盧遙卡.帕宋喬萬(wàn)利沸的《算聰術(shù)似、朗幾心何哲、古比曉及燦比更例完概柳要》的舊出受版采。意銹義滅：使身復(fù)釋式筆簿溉記扣廣膚為擦傳鎖播辟，挎會(huì)抖計(jì)慌實(shí)瘋現(xiàn)濕了牽由屠單回式蹦簿無(wú)記班向私復(fù)牲式堡簿萍記頑的勵(lì)轉(zhuǎn)進(jìn)變贊，妻會(huì)兼計(jì)全成斧為芒一傭門(mén)岸獨(dú)告立塔的語(yǔ)科懇學(xué)艷。（3）昨現(xiàn)杏代戶(hù)會(huì)菠計(jì)甘階蹲段（達(dá)從2尼0世茅紀(jì)5偶0年咳代跡～跌）●標(biāo)始志嗎：百管之理羅會(huì)畏計(jì)顫出定現(xiàn)墾，無(wú)使個(gè)會(huì)毫計(jì)攪分棟解拿為財(cái)庭務(wù)饑會(huì)社計(jì)玩和善管眾理叮會(huì)難計(jì)●分控工但：○管籠理紀(jì)會(huì)屈計(jì)倚：孤對(duì)櫻內(nèi)○財(cái)彼務(wù)低會(huì)袖計(jì)有：律對(duì)窗外●背殼景錄：○管橫理啟理薦論歪的第突申破○計(jì)正算釣機(jī)拖的其產(chǎn)償生○兩血權(quán)妹分龍離我販國(guó)揚(yáng)：1椒9眉8征5年頒良布繁了《中雕華吩人穩(wěn)民濟(jì)共乎和積國(guó)風(fēng)會(huì)透計(jì)翅法》，憂(yōu)會(huì)浴計(jì)獅工跪作鋪進(jìn)鉆入含法盯治縣階春段左。1猴9雕9古3年7月1日起色施揮行蜜的《企侍業(yè)出會(huì)瓣計(jì)龍準(zhǔn)騙則》。2荒0給0惡1年1月1日起笨暫板在引股鈔份該有漸限褲公凝司耐執(zhí)航行扮的《企夕業(yè)輛會(huì)春計(jì)搞制殃度》。2浸0霧0榜6年2月1柏5日穴，短財(cái)苗政旦部及發(fā)抖布轎了羨新《企奶業(yè)躁會(huì)宗計(jì)薯準(zhǔn)友則》，蒼新狠的玩準(zhǔn)杰則攝體陵系晉由礦一贈(zèng)項(xiàng)悉基膽本鋤會(huì)割計(jì)參準(zhǔn)尼則監(jiān)和3目8項(xiàng)鐵具她體春準(zhǔn)筍則文組補(bǔ)成掩。2銷(xiāo)0雷0當(dāng)7年1月1日先殃在權(quán)上胃市竊公突司斧中態(tài)推遣行度的3垃9項(xiàng)場(chǎng)企潤(rùn)業(yè)倡會(huì)形計(jì)踢準(zhǔn)繼則斬和4情8項(xiàng)踏注先冊(cè)游會(huì)桌計(jì)霧師謀審疾計(jì)六準(zhǔn)葛則明。包懂括牧四適層房誠(chéng)含聲義候，日（寬二傍）偏會(huì)異計(jì)愈的多基侵本脅特票征1綢.體確現(xiàn)候了椒會(huì)增計(jì)織的商基儉本特索點(diǎn)：亂貨婆幣姻為我主瓜要固計(jì)賠量迅單倍位2版.擁節(jié)有多一灶系漠列峽專(zhuān)懼門(mén)惹方庸法帥（遺核酒算統(tǒng)、寸分釋析魚(yú)、冬檢偷查盈）3請(qǐng).體懶現(xiàn)乎了堤會(huì)牲計(jì)暗的基畏本職客能：枯核扣算頁(yè)和鋸監(jiān)辟督4裁.體芹現(xiàn)凝了之會(huì)花計(jì)本慮質(zhì)：調(diào)一課種腎管前理旱活在動(dòng)5、割體究現(xiàn)變了投會(huì)閣計(jì)對(duì)鋼象：惕企勁業(yè)框、頂行匙政刊事窄業(yè)淘單演位凍的燃經(jīng)桌濟(jì)饞活雙動(dòng)夸（無(wú)資鉛金殘運(yùn)含動(dòng)思）會(huì)蠟計(jì)猛的匪涵具義可撿理刮解濃為應(yīng)：鳳會(huì)犯計(jì)檢是被以貨御幣為醫(yī)主率要擔(dān)計(jì)內(nèi)量終單餃位愛(ài)，創(chuàng)以囑憑鍬證葛為綿依拘據(jù)死，警借許助公于勁專(zhuān)荷門(mén)監(jiān)的茶技驅(qū)術(shù)浩方走法吉，無(wú)對(duì)皆一宿定維單耽位員的拖經(jīng)每濟(jì)竿運(yùn)織動(dòng)農(nóng)進(jìn)報(bào)行鐘全笑面督、葡綜蛋合稅、非連衡續(xù)息、驢系親統(tǒng)蠻的宗合嘉算盒與年監(jiān)呆督懼，鼻向生有穴關(guān)慕方波面月提鄙供油會(huì)斧計(jì)繡信樹(shù)息勝、蠻參瞇與喘經(jīng)熟營(yíng)繪管萌理略、堡旨菊在復(fù)提妙高麗經(jīng)貸濟(jì)唱效撒益鍛的軟一袍種差經(jīng)企濟(jì)義管淋理盾活寫(xiě)動(dòng)扣。會(huì)隱計(jì)猾方庭法1、碧會(huì)夸計(jì)坦核編算宵方犁法（宰是辛對(duì)燒經(jīng)蕩濟(jì)昨活蓄動(dòng)揮進(jìn)盒行券全普面練、垮綜好合保、領(lǐng)連櫻續(xù)泊、今系摘統(tǒng)尤的谷記痛錄從和臘計(jì)什算俱，證為組經(jīng)佩營(yíng)趁管瘋理尿提調(diào)供蟲(chóng)必玻要曾的斧信忌息毒所卵應(yīng)輸用朽的傭方鋸法捆，化它謀是胖整晶個(gè)筆會(huì)臂計(jì)急方禍法露體琴系濕的醫(yī)基腔礎(chǔ)憐）①咸設(shè)君置已賬均戶(hù)友②精復(fù)陳式販記寨賬翅③毯填脫制行和枕審貓核移憑腹證汁④艱登猾記謊賬槍簿⑤暗成躺本紀(jì)核件算凍⑥磁財(cái)場(chǎng)產(chǎn)揉清止查渠⑦項(xiàng)編也制曾財(cái)衣務(wù)朵會(huì)拉計(jì)瞎報(bào)結(jié)告師（虜定共期接編芽制芬）2、障會(huì)糟計(jì)妹分皮析旋方稀法比初較勒法際、廚比白率恥分怕析塘法歇、憐因悔素目分所析快法托等本。3、想會(huì)育計(jì)尾檢柴查偽方欲法核是對(duì)稠法媽、撲審默閱碰法陽(yáng)等二袍、企會(huì)柏計(jì)顏的?；瓯九悸毑寄軙?huì)漢計(jì)兆的忽職剝能權(quán)是容指沒(méi)會(huì)律計(jì)岔在營(yíng)經(jīng)里濟(jì)融管偷理誼中搬所尸具榜有庸的匪功兵能監(jiān)督職能核算職能會(huì)以計(jì)飲的駛基紡本林職氧能（置一阿）竄會(huì)歉計(jì)貍核殃算議職擺能（宋最易基攪本排）提職供有會(huì)謀計(jì)勒信駕息（鈔環(huán)拒節(jié)排：歲確瓦認(rèn)吸、唇計(jì)撒量甘、禿記磁錄趣、遷報(bào)錦告物、劈燕記統(tǒng)賬犬、橡算恰賬僚、逼報(bào)根賬津）記同錄計(jì)郊量特淋點(diǎn)以勿貨仇幣葵為廈主渠要舒計(jì)只量視單津位反跟映曬過(guò)啞去糾發(fā)蜻生燒的蜓經(jīng)喝濟(jì)蘇事鐮項(xiàng)完禍整守性壞，槐連板續(xù)旋性怪和錄系獨(dú)統(tǒng)粱性

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輸出確認(rèn)輸入轉(zhuǎn)換（濕二甚）撿會(huì)旗計(jì)盾監(jiān)粘督貢職證能又視稱(chēng)頸控賓制婆職井能欲，商是剖在處會(huì)鬼計(jì)牢核惰算罰的川同血時(shí)贈(zèng)，雕對(duì)在特翼定純主團(tuán)體弱經(jīng)炭濟(jì)覽活純動(dòng)薯的閱合肺理豈性椒和呢合策法泊性燃進(jìn)四行辯審?fù)薏樘攸c(diǎn)通過(guò)價(jià)值指標(biāo)進(jìn)行—貨幣監(jiān)督內(nèi)部監(jiān)督和外部監(jiān)督事前監(jiān)督、事中監(jiān)督和事后監(jiān)督（天三群）谷會(huì)咬計(jì)野核落算飛與旨會(huì)誤計(jì)危監(jiān)雨督堂的呢關(guān)討系關(guān)據(jù)系詳密當(dāng)切篩、輸相惠輔測(cè)相揚(yáng)成妖。會(huì)歐計(jì)毯核維算掏職擾能吩是葉會(huì)腸計(jì)勇的首堅(jiān)要蝴職時(shí)能，喊是上會(huì)記計(jì)半監(jiān)拘督歇的基紗礎(chǔ)。主描導(dǎo)堡地兆位寸：紹會(huì)匪計(jì)穿核飽算其銷(xiāo)他陸職效能灣：預(yù)樂(lè)測(cè)板經(jīng)喇濟(jì)脅前擾景灰、饑參頂與泉經(jīng)槳濟(jì)相決跪策褲、害評(píng)扯價(jià)聽(tīng)經(jīng)伐營(yíng)版業(yè)墾績(jī)嫁等搏。三五、攤會(huì)構(gòu)計(jì)孝的糕對(duì)敬象曲和勇會(huì)坊計(jì)儲(chǔ)核腸算志的港具別體爹內(nèi)饒容（贊一刺）吃會(huì)婚計(jì)股對(duì)師象（紡凡悉是少能蠶夠盯以爆貨冊(cè)幣單表麻現(xiàn)酒出薪來(lái)賺的弓經(jīng)祥濟(jì)備活門(mén)動(dòng)僅）指態(tài)會(huì)烏計(jì)忠工海作拜所斃要弟核縮慧算簡(jiǎn)和聲監(jiān)前督貴的祥內(nèi)爸容肝；裁具喇體盞來(lái)說(shuō)布，扁會(huì)疏計(jì)繡對(duì)童象滾的加靜屈態(tài)革形丑式撈是鋤資濾金餅，葡動(dòng)五態(tài)仰形花式油是資金緞運(yùn)紛動(dòng)。資卸金潔運(yùn)托動(dòng)剝：梅資多金購(gòu)的隆投屬入站、拿資嚴(yán)金慚的旱運(yùn)鍋用押、床資冒金的他退耍出方。其努具集體手運(yùn)臣動(dòng)陶過(guò)匠程撫是退：供負(fù)應(yīng)證過(guò)曬程揪生急產(chǎn)寺過(guò)廢程萍銷(xiāo)闊售船過(guò)饒程工迷業(yè)持企典業(yè)華會(huì)已計(jì)稀的對(duì)菠象投入借入貨幣資金生產(chǎn)資金成品資金貨幣資金資金循環(huán)供應(yīng)生產(chǎn)銷(xiāo)售儲(chǔ)備資金（妥二徑）橡會(huì)殿計(jì)敢核迫算究的扁具挺體勞內(nèi)栽容經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)（各單位在日常生產(chǎn)經(jīng)營(yíng)和業(yè)務(wù)活動(dòng)中的資金運(yùn)動(dòng)）經(jīng)濟(jì)業(yè)務(wù)（經(jīng)濟(jì)交易，與其他單位和個(gè)人發(fā)生）經(jīng)濟(jì)事項(xiàng)（企業(yè)內(nèi)部發(fā)生，具有機(jī)構(gòu)及影響的事項(xiàng)）1、性款汪項(xiàng)雪和訊有哲價(jià)湊證努券孤的亞收墓付汗（些錢(qián)半、兼券攜）2、獨(dú)財(cái)岔務(wù)斷的攜收迎發(fā)囑、徐增齒減森和躲使浙用珠（杠財(cái)乓物臉）3、賽債防權(quán)王、倡債溪?jiǎng)?wù)俱的勢(shì)發(fā)唱生怠和憶結(jié)賤算狡（鑰權(quán)云、年債川）4、伶資址本輝的油增肯減含（裂資遮本撲）5、叛收巴入保、地支直出襲、說(shuō)費(fèi)輸用銅、蠶成牽本億的促計(jì)棄算曠（鋒收暈支蹦）6、濃財(cái)攻務(wù)與成位果朽的尖計(jì)利算五和宏處賀理泳（摘成潑果引）7、漂需存要憲辦沈理構(gòu)會(huì)填計(jì)曬手綢續(xù)臭、爆進(jìn)饒行火會(huì)獎(jiǎng)計(jì)偉計(jì)硬算震的效其扇他奇事趁項(xiàng)一窮、對(duì)會(huì)義計(jì)葡核山算章的平基停本盯前悼提會(huì)厭計(jì)綢核秤算估基內(nèi)本魚(yú)前神提依又末稱(chēng)撐會(huì)靈計(jì)噸假漿設(shè)沈，外對(duì)撥會(huì)杠計(jì)星核喘算勤所院處置的怠時(shí)呼間谷、檢空搭間按環(huán)蠶境年所決作盆的蜜合底理尼設(shè)瞧定堤。根挖據(jù)《企切業(yè)忘會(huì)森計(jì)樂(lè)準(zhǔn)儉則》規(guī)甩定花，敗會(huì)伐計(jì)寨核銅算留的債基拍本蘋(píng)前仆提督包撿括贏：貨幣計(jì)量會(huì)計(jì)分期持續(xù)經(jīng)營(yíng)會(huì)計(jì)主體（1）（2）（3）（4）第臺(tái)二侵節(jié)鏈會(huì)榨計(jì)航基竹本棚假促設(shè)（言一徐）稅會(huì)罵計(jì)串主租體1、貓定棄義會(huì)國(guó)計(jì)停所占核慨算路和警監(jiān)持督彼的憲特納定臂單嶺位址或術(shù)組傲織2、魯要盲點(diǎn)（1）松實(shí)扯質(zhì)緒上堅(jiān)是筒規(guī)羅定道了岸會(huì)褲計(jì)逮核刊算僅的矩空給間些范止圍諷；（2）量不桌同鉛于師法率律滅主軋?bào)w在，緩會(huì)練計(jì)家主客體?？纱乓蚤T(mén)是厭獨(dú)爹立派法伙人翼，生也恭可起以陵是盼非碑法倉(cāng)人偽；（3）莖可琴分嫁為倆獨(dú)橡資贈(zèng)企彼業(yè)腦、行合煎伙飛企北業(yè)夢(mèng)、支公踐司稍企遷業(yè)仙等姑會(huì)運(yùn)計(jì)史主航體數(shù)。（寫(xiě)二編）載持切續(xù)啦經(jīng)碰營(yíng)1、州定驕義散：是國(guó)指誼某溜一粘會(huì)避計(jì)破主禮體土在膊可彼預(yù)娛見(jiàn)載的柿未烈來(lái)填，能茫夠幟根五據(jù)梳正死常償?shù)臋?quán)經(jīng)受營(yíng)巡壽方狹針臂和拐既炸定古的哄經(jīng)絹營(yíng)應(yīng)目輩標(biāo)歉持開(kāi)續(xù)超經(jīng)歲營(yíng)麗下猛去猜，巾而價(jià)不恰會(huì)趨面面臨奔破梳產(chǎn)撤清毛算炊的貧情公況還。2、頸要要點(diǎn)吹：持挽續(xù)鞭經(jīng)斜營(yíng)珠概珠念扯是粱許摸多致常引見(jiàn)墾的悔會(huì)把計(jì)哄處勻理晉的各基妄礎(chǔ)庫(kù)，反其蘋(píng)界蔽定凱了洽一墻個(gè)里會(huì)匪計(jì)道主跟體插的妙時(shí)盲間材范餐圍私。持煌續(xù)授經(jīng)債營(yíng)抵概遼念搶并演不艙排懸除陶企努業(yè)教破陷產(chǎn)鏟的頓可柏能踐性挽。（揮三腸）年會(huì)挪計(jì)殘分密期1、亞定疫義頭：又償稱(chēng)共為湯會(huì)利計(jì)說(shuō)期監(jiān)間傾，盯是雁指盜將棕一惠個(gè)豎會(huì)偏計(jì)其主歌體桶持忽續(xù)鉛經(jīng)黑營(yíng)扇的莊生正產(chǎn)蟲(chóng)經(jīng)逢?duì)I態(tài)活沙動(dòng)否劃江分寸為示若楚干板個(gè)散連打續(xù)晨的體、支長(zhǎng)北短窄相托等戲的蓋會(huì)拳計(jì)臥期減間戀，欄以軍便紹分弊期訂結(jié)拘算嚴(yán)賬究目冠和予編僅制臭會(huì)纖計(jì)環(huán)報(bào)斧告戶(hù)。2、不要響點(diǎn)糕：（1）請(qǐng)利根于坡確辯定詞會(huì)葬計(jì)慮核盆算徒程那序隙和寧方盤(pán)法歪，肆是權(quán)新責(zé)潤(rùn)發(fā)緩生顛制服原遵則的箏基價(jià)礎(chǔ)諷；（2）善我短國(guó)備會(huì)膏計(jì)舟期述間么按河公直歷瞧年震度碎（每妙年1月1日弱至1洪2月3幣1日）釘劃母分愛(ài)。（片四御）養(yǎng)貨魚(yú)幣教計(jì)球量1、已定唉義指悠會(huì)胞計(jì)漂主蛙體柄在怒會(huì)帝計(jì)撒核仿算節(jié)過(guò)催程雹中汪采施用驅(qū)貨知幣白作放為完統(tǒng)扎一瓶的店計(jì)現(xiàn)量善單哲位銷(xiāo)，酷記扒錄沙、拒計(jì)鑒量崗和執(zhí)報(bào)輪告義會(huì)忌計(jì)勢(shì)主日體死的豪生利產(chǎn)嫁經(jīng)糧營(yíng)肉活隨動(dòng)頓。2、都要夕點(diǎn)（1）嬌以人隊(duì)民懂幣為記毛賬肚本蒸位甲幣，業(yè)丙務(wù)陵內(nèi)僅容宅為閉外系幣傍為四主孕的沉單渾位物，網(wǎng)可賄以者選帆擇庭一象種囑外集幣浩為菌記鵲賬繞本熱位海幣盒，究但陶編窩報(bào)看表獅必鍬須務(wù)采挺用仍人消民絮幣仗；（2）絡(luò)要毛求幣巴值拆穩(wěn)槳定。第級(jí)三的節(jié)驢會(huì)鵝計(jì)厚核閃算文的坡基駐礎(chǔ)申（析會(huì)饞計(jì)鍵基布礎(chǔ)炒）企踢業(yè)腸應(yīng)綱當(dāng)屑以頃為付基縫礎(chǔ)示進(jìn)雙行闖會(huì)芹計(jì)犯確報(bào)認(rèn)哨、輕計(jì)囑量堅(jiān)和彼報(bào)鄉(xiāng)豐告暮。權(quán)甲責(zé)葛發(fā)脅生線制緣瑞又猛稱(chēng)占為賊應(yīng)蒜計(jì)尚制惠或獻(xiàn)應(yīng)妥收定應(yīng)肝付清制邀。贏它蝴是更以許收譽(yù)入辦和發(fā)費(fèi)圖用忠是趟否脖在篩本膀期勵(lì)已局經(jīng)騾發(fā)避生齊為尾標(biāo)踢準(zhǔn)盾來(lái)志確供認(rèn)睛本組期林收稀入輛和堅(jiān)費(fèi)枝用跳的受一厘種億會(huì)逐計(jì)墻處蘇理碗方壯法偶。權(quán)責(zé)發(fā)生制其豆主兔要漢內(nèi)氣容片是土：渡凡老是會(huì)當(dāng)費(fèi)期階已喉經(jīng)蹄實(shí)終現(xiàn)裹的難收兔入焦和扒已疏經(jīng)山發(fā)券生必或傍應(yīng)促當(dāng)負(fù)渣擔(dān)判的燦費(fèi)舉用蔥，臣不規(guī)論酸款款項(xiàng)撥是甲否捷收用付歷，縫都寧應(yīng)醬當(dāng)中作淋為答當(dāng)鄉(xiāng)豐期躺的燈收舌入巖和替費(fèi)礎(chǔ)用茶；凡榆是響不辯屬敢于蹲當(dāng)聚期僑的查收傘入策和歉費(fèi)友用晝，包即橫使證款索項(xiàng)素已福經(jīng)購(gòu)在槍當(dāng)完期落收擊付增，也逝不輔應(yīng)模當(dāng)鋤作婦為掠當(dāng)喊期逮的煉收浸入件和氣費(fèi)解用男。第枯四療節(jié)稠會(huì)摟計(jì)日信夜息鼓質(zhì)蘇量斤的牽要宅求（意教寶材槳外閘內(nèi)未容浩）可比性實(shí)質(zhì)重于形式明晰性相關(guān)性（P16）謹(jǐn)慎性重要性客觀性及梁時(shí)涂性會(huì)曬計(jì)區(qū)信暫息士質(zhì)托量夾要桂求客傘觀拼性女原避則煩也膀稱(chēng)遲為塘真卸實(shí)手性未原計(jì)則新《企抵業(yè)悅會(huì)踏計(jì)酸準(zhǔn)匹則》規(guī)晨定樸：僚企烤業(yè)牲應(yīng)欲當(dāng)帥以肆實(shí)嫂際不發(fā)性生每的恰交防易上或腿者槍事兆項(xiàng)旋為絕依綢據(jù)屠進(jìn)父行發(fā)會(huì)塊計(jì)室確備認(rèn)層、典計(jì)縫量宣和跨報(bào)唯告騙，杜如異實(shí)猛反紛映練符陳合鞠確扒認(rèn)喪和痕計(jì)謙量餡要酷求得的堆各櫻項(xiàng)挽會(huì)聚計(jì)滴要糞素惱及趣其央他篩相降關(guān)鞋信析息葬，便保演證貼會(huì)洲計(jì)祖信控息毅真毯實(shí)仿可犬靠商、玻內(nèi)壺容票完詳整紛。相盆關(guān)圈性速原脂則滴也寄稱(chēng)錄為畏有番用怖性殺原仆則新《企邀業(yè)冠會(huì)咱計(jì)題準(zhǔn)早則》規(guī)某定鋸：揭企即業(yè)早提理供麻的令會(huì)碗計(jì)廉信倚息虛應(yīng)剖當(dāng)位與夢(mèng)財(cái)眼務(wù)陳會(huì)挽計(jì)聾報(bào)宿告鄭使伐用犁者迷的米經(jīng)夢(mèng)濟(jì)顛決根策指需蝦要喘相癥關(guān)插，鴨有帝助用于擱財(cái)關(guān)務(wù)稅會(huì)面計(jì)號(hào)報(bào)恐告肯使遭用釘者搬對(duì)弦企已業(yè)妻過(guò)餓去突、港現(xiàn)批在饑或小者完未創(chuàng)來(lái)呀的對(duì)情革況晚作嗎出燭評(píng)備價(jià)乎和辯預(yù)鮮測(cè)斤?？刹荼茸阈耘略縿t新《企腫業(yè)沃會(huì)去計(jì)波準(zhǔn)獵則》規(guī)間定章：踩企榨業(yè)線提智供嚇的蘇會(huì)震計(jì)壘信機(jī)息扣應(yīng)吸當(dāng)根具韻有溪可滴比債性忠。絡(luò)包咱括秩縱澇向煌可巾比寨和胡橫眠向咸可云比器?？v億向煎可吵比都是暫指漿同持一維企鑰業(yè)砌在孫不鞭同牧?xí)r稼期盡發(fā)斜生肉的矩相遣同巨或保者昆相開(kāi)似耕的腸交否易重或耗者亂事芽項(xiàng)坑，睬應(yīng)作當(dāng)幅采薪用羅一脆致庸的獸會(huì)磚計(jì)廣政扎策君，形不愈得甘隨神意迷變自更街。橫紀(jì)向夢(mèng)可懷比哭是概指致不擊同丸企匯業(yè)楚發(fā)名生冒的舊相浪同殘或舌者甩相主似屑的軟交網(wǎng)易避或結(jié)者犯事嗓項(xiàng)靠，云應(yīng)編當(dāng)穴采碎用累規(guī)駝定丙的躍會(huì)炊計(jì)兄政罪策手，眠確假保隸會(huì)遮計(jì)若信幸息嶼口諸徑項(xiàng)一徑致促，房誠(chéng)相時(shí)互錘可槐比壁。明勝晰貪性膜原墓則新《企瘋業(yè)還會(huì)扁計(jì)拴準(zhǔn)掙則》規(guī)渡定斗：掩企驕業(yè)擋提換供邊的喪會(huì)兆計(jì)巾信惰息輔應(yīng)姥當(dāng)膀清治晰射明娘了全，錘便跡于汽財(cái)柳務(wù)相會(huì)周計(jì)邁報(bào)端告?zhèn)z使框用季者受理軋解投和純使久用筍。在逐會(huì)隙計(jì)屢核閉算享工排作糾中攪堅(jiān)競(jìng)持嗚明寄晰估性唇原叔則否，碎就伴是絞要貸使雁得廣會(huì)船計(jì)禽記絹錄索準(zhǔn)虎確累、正清蓄晰害，括填休制撞會(huì)獸計(jì)甘憑灑證驚和邊賬友簿舒依躺據(jù)逮合擇法洲、產(chǎn)對(duì)販應(yīng)帽關(guān)孫系葉清甲楚黑，臣編誰(shuí)制卻會(huì)僵計(jì)雷報(bào)五表傘項(xiàng)顧目反完醒整文、境數(shù)懶據(jù)鋤準(zhǔn)慮確納。重如要偶性科原披則新《企雜業(yè)賤會(huì)診計(jì)肅準(zhǔn)亦則》規(guī)勸定貫：扒企輔業(yè)灣提幸供拾的檢會(huì)匙計(jì)搜信撓息兔應(yīng)各當(dāng)娛反抱映富與握企忍業(yè)殊財(cái)伏務(wù)騾狀株況派、劑經(jīng)刻營(yíng)溝成歪果搞和壩現(xiàn)催金哄流渠量鋤等襖有擦關(guān)竟的詳所較有橋重魂要驢交胞易歡或嘆者亡事嗽項(xiàng)屠。重拔要雨性協(xié)原泳則啄體蹲現(xiàn)父了茂會(huì)印計(jì)倡核包算樂(lè)中茫的沃成饞本井效盾益云原教則年。實(shí)憐質(zhì)腫重耐于殘形已式骨原雀則新《企灑業(yè)硬會(huì)顛計(jì)亮準(zhǔn)累則》規(guī)響定耍：革企星業(yè)卻應(yīng)報(bào)當(dāng)現(xiàn)按監(jiān)照郵交裁易府或辣者渾事樹(shù)項(xiàng)晨的絲式經(jīng)柔濟(jì)桃實(shí)蛙質(zhì)柱進(jìn)斃行皮會(huì)減計(jì)慰確布認(rèn)田、透計(jì)喪量屯和捧報(bào)悄告猜，臘不肚應(yīng)券僅去以刺交儉易證或鈔者標(biāo)事款項(xiàng)僵的濤法床律林形鑼式積為丑依資據(jù)糕。在握實(shí)役際顯工抗作燭中棍，容會(huì)熊計(jì)鉗的梅交交易礙或群事太項(xiàng)嬌的改外犬在陸法蔽律箱形光式項(xiàng)有類(lèi)時(shí)貍候慘并誘不史總跡能橋完甚全蒙反迷映散其鳳經(jīng)概濟(jì)災(zāi)實(shí)復(fù)質(zhì)稅內(nèi)培容歸。奏如麥，龜以棋融開(kāi)資澆租胸賃核方祥式表租煉入動(dòng)的撞固鎮(zhèn)定也資杰產(chǎn)望。富必戰(zhàn)須匯依常據(jù)同經(jīng)呢濟(jì)任業(yè)渣務(wù)涉的們經(jīng)搬濟(jì)華實(shí)身質(zhì)鏈，抄而筍不慌能煉僅旗根眾據(jù)添其乘法抖律榴形順式緞進(jìn)腸行釀核淋算挨和傅反內(nèi)映炸。謹(jǐn)構(gòu)慎忙性精原聰則氧又設(shè)稱(chēng)這為悼穩(wěn)河健任性煮原御則新《企登業(yè)攜會(huì)立計(jì)蠅準(zhǔn)畏則》規(guī)擇定禮：隆企進(jìn)業(yè)落對(duì)炭交精易啞或噸者表事招項(xiàng)用進(jìn)盲行插會(huì)胞計(jì)劉確介認(rèn)泉、騎計(jì)腐量煌和逗報(bào)忙告促應(yīng)情當(dāng)苗保洋持結(jié)應(yīng)叫有謙的粗謹(jǐn)蹄慎述，摟不洞應(yīng)淋高外估解資蟲(chóng)產(chǎn)鞭或至者責(zé)收帶益桃、救低輔估煎負(fù)委債堤或付者辦費(fèi)潑用守。及坦時(shí)磚性沸原飛則新《企頭業(yè)傷會(huì)內(nèi)計(jì)椒準(zhǔn)繁則》規(guī)植定派：辦企掏業(yè)功對(duì)維于孫已飾經(jīng)萌發(fā)自生扣的貿(mào)交彩易億或驅(qū)者塘事梁項(xiàng)賭，法應(yīng)廊當(dāng)糊及異時(shí)佛進(jìn)根行針會(huì)紹計(jì)雹確據(jù)認(rèn)鞠、鴉計(jì)蒙量再和澇報(bào)魯告剝，振不蘭得肯提袋前花或堆者矮延繼后鞠。會(huì)四計(jì)林的莊涵蟻義:會(huì)蹦計(jì)府的蒸本糖質(zhì)周是恨一縣項(xiàng)狂經(jīng)銳濟(jì)辮管嘉理睬活禿動(dòng)政，樸以咳貨虧幣屢為暗主賄要幻玉的轎計(jì)絨量悼手煮段畏；穗基立本慨職技能訂是君核武算夕和忍監(jiān)束督計(jì)；討會(huì)凳計(jì)脊對(duì)醫(yī)象州是盟企剃業(yè)縫、千行攪政室事歉業(yè)貍單悶位半的斯經(jīng)永濟(jì)丸活刻動(dòng)渡或加資運(yùn)金誓運(yùn)眉動(dòng)劣。會(huì)畝計(jì)揚(yáng)的指基春本誤職拐能：屑核南算集和懶監(jiān)矛督會(huì)蘋(píng)計(jì)肺核磚算及的醫(yī)前偵提:會(huì)肌計(jì)華主破體割、艇持歐續(xù)勞經(jīng)鋸營(yíng)想、捎會(huì)沈計(jì)朱分屈期鴨、口貨搖幣鐮計(jì)均量會(huì)件計(jì)婦核憂(yōu)算鼻方糖法：塞設(shè)言置委會(huì)挎計(jì)崗科不目贈(zèng)與掀賬管戶(hù)乳、駁復(fù)曲式腫記瞇賬持、緊填被制撈和奏審值核假會(huì)顏計(jì)服憑牲證熱、校登拖記肥賬各簿題、什成愛(ài)本下計(jì)膝算底、吐財(cái)不產(chǎn)加清協(xié)查雹和燈編彎制巖會(huì)誤計(jì)展報(bào)宰告*周會(huì)纖計(jì)糟信帝息堂質(zhì)雷量確的灣要殃求:客姑觀雞性器、鄭相憤關(guān)馳性拋、疾明童晰飼性嬸、角可彎比管性豎、罩實(shí)脆質(zhì)寺重扣于芝形扶式生、尾重低要緊性紡、每謹(jǐn)齒慎晃性喬和盤(pán)及停時(shí)刃性本剩章餡小上結(jié)通鵲過(guò)災(zāi)本酷章可學(xué)朱習(xí)危，已應(yīng)幕掌會(huì)握噸會(huì)供計(jì)盈要鼠素淺及仇其小具忌體伯內(nèi)彩容劑；播重?cái)傸c(diǎn)鏟掌比握骨各返個(gè)數(shù)會(huì)俘計(jì)霜要急素仗之任間象的般關(guān)充系箱及謙會(huì)革計(jì)件等脾式噴的督含慌義越及練其尿內(nèi)塌容憐；皂掌渾握達(dá)會(huì)施計(jì)丟科陡目?jī)?cè)、土賬蓮戶(hù)像的橋涵簡(jiǎn)義飲和獎(jiǎng)分暖類(lèi)涂。學(xué)乳習(xí)笨目集標(biāo)第收二慚章課會(huì)背計(jì)最要嬸素寸和埋會(huì)疊計(jì)開(kāi)科之目前蒼次賢內(nèi)問(wèn)容掙回巷顧1、丟會(huì)耕計(jì)漠核喂算娃對(duì)攜象2、冠會(huì)病計(jì)搜要驕素3、蠻會(huì)遞計(jì)喝核復(fù)算摟前章提韻與撥會(huì)憲計(jì)憂(yōu)核奸算率原黑則4、適權(quán)丹責(zé)槐發(fā)水生諸制激原摟則尖與支收呀付湊實(shí)良現(xiàn)的制哪原旅則軍的非區(qū)煌別第土二蛛章把會(huì)種計(jì)瞇要未素垮和覽會(huì)耽計(jì)露科棍目第對(duì)一陵節(jié)雅會(huì)果計(jì)鹽要響素第搏二播節(jié)叼會(huì)襲計(jì)老科螺目第臥一坑節(jié)何會(huì)你計(jì)筑要敵素一帶、復(fù)會(huì)錯(cuò)計(jì)芒的費(fèi)確提認(rèn)（將一脫）猴會(huì)城計(jì)驅(qū)要質(zhì)素聯(lián)的雀概遲念會(huì)坑計(jì)閣要掃素槐是疫對(duì)憲會(huì)災(zāi)計(jì)淘對(duì)躁象錫的貢基當(dāng)本動(dòng)分它類(lèi)弦，別是涂會(huì)擺計(jì)核擔(dān)算軋對(duì)階象葛的躬具普體警化孟。（開(kāi)二偶）騙各或會(huì)棄計(jì)患要說(shuō)素曠的東定炕義塔與科確遵認(rèn)伴條開(kāi)件會(huì)計(jì)要素靜態(tài)要素：資產(chǎn)、負(fù)債、所有者權(quán)益

動(dòng)態(tài)要素：收入、費(fèi)用、利潤(rùn)財(cái)務(wù)狀況經(jīng)營(yíng)成果1味、轟資政產(chǎn)定醉義機(jī)：寫(xiě)資蠶產(chǎn)響包群括紛貨簽幣漿資曾產(chǎn)堅(jiān)、績(jī)實(shí)觀物雨資萄產(chǎn)矛和獨(dú)非毯實(shí)悉物繡資蛾產(chǎn)襪、艘對(duì)袖外洽投鞭資招等載。貨粗幣追資奸產(chǎn)永指舌現(xiàn)褲金駁、國(guó)銀喂行硬存廁款尤等醉。煌實(shí)肉物躁資皇產(chǎn)孩包增括寇材攔料尖、火機(jī)搭器丙設(shè)衫備屆、類(lèi)廠副房脫場(chǎng)鼠地死等啟。農(nóng)非仁實(shí)蒼物是資易產(chǎn)稼包粒括貌專(zhuān)料利途權(quán)客、其商途標(biāo)笨權(quán)柴等抓無(wú)究形賓資舅產(chǎn)只。資演產(chǎn)蹦的轎特內(nèi)征桌：負(fù)猾債購(gòu)如傻銀預(yù)行掘借箭款礙、坦發(fā)娃行滲債儀券叉、剖應(yīng)既付堂購(gòu)衣貨競(jìng)款暢、昆應(yīng)游付倉(cāng)職斜工農(nóng)薪銜酬弱、率應(yīng)祖交獸稅毅金圈等所揉有愚者購(gòu)權(quán)搖益提如那投泄資殘者楊投綿入版的掉資謹(jǐn)本抓。包賓括館實(shí)真收圍資哨本參、辜資有本乞公溫積說(shuō)、世盈該余鄰公聰積惑、牌未英分莫配昂利讀潤(rùn)薄等。所洲有勒者約權(quán)宮益敏與松負(fù)建債瀉的囑區(qū)峽別雞：（亭１?。╊I(lǐng)投閘資喬者擠（申業(yè)趣主姻）冶與樂(lè)債肌權(quán)剛?cè)送啊＃〞r(shí)２粱）群對(duì)楊資叨產(chǎn)丟的沉權(quán)慢利糠不削同汗。負(fù)恰債估是切債諷權(quán)迅人紗對(duì)運(yùn)企疊業(yè)賞資煎產(chǎn)攝的舊索醋償希權(quán)鋒，噸所魔有護(hù)者還權(quán)駝益焰是塵所咱有命這收對(duì)歸企樣業(yè)瞞凈斧資攜產(chǎn)銳的蛙所遣有逆權(quán)慚。（乏３傘）牛作票用訓(xùn)時(shí)井間濤不敢同堪。負(fù)昂債胳必騰須貍償詳還東，苦所茂有料者啄權(quán)痰益淡經(jīng)克營(yíng)率期櫻間像無(wú)外須右償順還續(xù)。（螺４揚(yáng)）肌與明企夜業(yè)葬的瞎關(guān)喉系保不溪同觀。債慨權(quán)筑人攔無(wú)潤(rùn)參雷與既企鑼業(yè)睜管仆理兇的臭權(quán)斤利挨，須所聯(lián)有快者更則思有簽法寶定薦管贈(zèng)理釋企失業(yè)株和瓣委酒托韻他歷人屯管民理啞企偶業(yè)術(shù)的糾權(quán)辮利名。收減入是胃指樹(shù)企智業(yè)崗在籍日辣常爭(zhēng)活欄動(dòng)章中膀形壘成麥的遣、荷會(huì)煉導(dǎo)麥致昆所悼有怒者睬權(quán)珍益渠增綿加乏的寫(xiě)、澡與罪所臥有套者穗投脆入擁資慨本泊無(wú)陶關(guān)槐的票經(jīng)軌濟(jì)殖利閉益等的據(jù)總亭流頑入浪。費(fèi)該用是兼指姓企還業(yè)妻在盾日侮常側(cè)活頓動(dòng)舟中櫻發(fā)襲生些的規(guī)、冶會(huì)符導(dǎo)艇致優(yōu)所僻有倆者捆權(quán)芬益興減吩少田的穩(wěn)、研與敲向薪所嶺有設(shè)者極分轎配撐利匆潤(rùn)僑無(wú)令關(guān)勁的潛經(jīng)城濟(jì)誼利駱益劑的鈴總爭(zhēng)流冷出是。利漿潤(rùn)是緞指青企采業(yè)抗在鞠一間定錯(cuò)會(huì)穴計(jì)味期箭間日的債經(jīng)存營(yíng)辰成燦果府。盈利荒潤(rùn)勵(lì)包翻括唱收垂入病減機(jī)去售費(fèi)編用袖后熊的倦凈胸額服、期直睬接農(nóng)計(jì)因入質(zhì)當(dāng)嫩期苗利熟潤(rùn)輛的少利毯得噴和速損圖失缸等尤。管利虎潤(rùn)隊(duì)去值向值有耀分央配稈投峽資通者利、儉上奪交債稅精費(fèi)哪給盒國(guó)換家估、添留慢存?zhèn)兤笳蠘I(yè)茫等芹。一怕、勵(lì)會(huì)謝計(jì)嚼科品目門(mén)的體概糧念（百一縣）邊設(shè)舟置至?xí)沼?jì)支科梳目超的鐘概境念會(huì)寫(xiě)計(jì)冶科創(chuàng)目輪是喜對(duì)蟲(chóng)會(huì)餡計(jì)況要逮素稍的史具鋪體秋內(nèi)這容摸進(jìn)戰(zhàn)一乞步搏分愚類(lèi)純的歐項(xiàng)競(jìng)目買(mǎi)名片稱(chēng).（沾二顏）伸會(huì)腹計(jì)呈科斷目是的云意義義1、預(yù)會(huì)笛計(jì)遞科斑目災(zāi)是策對(duì)濾會(huì)翻計(jì)銳對(duì)匪象廚進(jìn)憤行即連廳續(xù)現(xiàn)核汁算院的姓重喇要寺工思具2、愉會(huì)責(zé)計(jì)娃科懂目咽是若設(shè)租置推賬診戶(hù)饑的窮依逮據(jù)第起二不節(jié)拌會(huì)逐計(jì)忽科仁目二體、吹設(shè)怒置議會(huì)狹計(jì)煉科低目但的汽原桑則（喘一知）紡從撥企趣業(yè)勒生摧產(chǎn)磚經(jīng)灰營(yíng)雙實(shí)促際巧出柜發(fā)寫(xiě)，羅適輛應(yīng)關(guān)管駛理磁的足需虜要（捉二跟）咸以構(gòu)國(guó)疼家鞏法般令押和幫財(cái)南經(jīng)痛制誼度的為出依粱據(jù)世，誘保倍持么會(huì)娛計(jì)漁指射標(biāo)鳳體源系鄉(xiāng)豐的犬完住整坊和恒統(tǒng)繁一（條三代）汽按匯國(guó)援家匠規(guī)識(shí)定傍的料會(huì)碧計(jì)畏制哲度尋統(tǒng)算一送編嚼號(hào)（揮四叔）積名恒稱(chēng)支力鄰求怎簡(jiǎn)傭明的扼高要留，悲內(nèi)筆容帆確雞切辮，究具炕備臟可辟操貌作今性三侵、紋會(huì)薦計(jì)厲科儉目筑的炊分蛾類(lèi)（抓一湖）幟按喉反刃映抗的巴經(jīng)棉濟(jì)儉內(nèi)哪容容分腿類(lèi)1、灣資踢產(chǎn)杰類(lèi)刺科赴目2、驢負(fù)大債暫類(lèi)支科鄰目3、泊共藏同鋒類(lèi)儲(chǔ)科摩目4、年所霜有冠者柱權(quán)桌益直類(lèi)姥科攜目5、抓成窄本異類(lèi)唯科誰(shuí)目6、拋損況益靠類(lèi)偷科倡目（炕二話）晚按膠提賄供鴿會(huì)瞧計(jì)晶指貿(mào)標(biāo)禁的豪詳色細(xì)結(jié)程異度婚分秋類(lèi)1、鋤總緒分其類(lèi)取科要目2、燃明混細(xì)袖分戚類(lèi)旗科狡目“乳庫(kù)避存蜓商憐品泥”脹可縮慧按胡照喚商崇品朽的貍品核種轉(zhuǎn)規(guī)梨格猴設(shè)勸置胡明而細(xì)馬科屬目扯。噴如雞設(shè)媽置廚“夕電沃視指機(jī)譜”瓣“拼電投腦穩(wěn)”眠等騎。按剖經(jīng)宇濟(jì)帶內(nèi)熄容過(guò)的幼分雞類(lèi)資解產(chǎn)海類(lèi)負(fù)棄債已類(lèi)所搜有宰者權(quán)天益伸類(lèi)成警本滿(mǎn)類(lèi)損屯益未類(lèi)流慨動(dòng)校資蓮產(chǎn)非后流息動(dòng)他資猾產(chǎn)流兵動(dòng)次負(fù)以債長(zhǎng)碼期俱負(fù)第債生賓產(chǎn)墻成纏本制藝造痕費(fèi)庭用收肆入英類(lèi)費(fèi)哲用若類(lèi)實(shí)戀收腸資味本資碎本榴公松積盈隆余撈公囑積未愿分刊配踩利賊潤(rùn)勞塞務(wù)墾成夏本留直存叛收移益噢胞！貢這乖樣共半同煌類(lèi)清看算賞資銳金度往還來(lái)四粗、歷會(huì)艙計(jì)廢科姥目蜜表承內(nèi)筋容鍵和退級(jí)壟次（勒一賊）呼會(huì)睜計(jì)越科欣目棋的葵內(nèi)續(xù)容１伶、2腿0母0采6企投業(yè)慘會(huì)甲計(jì)蠶準(zhǔn)筍則丑規(guī)凳定沖了連各篇行愉各慘業(yè)后共1責(zé)6枝2個(gè)滿(mǎn)會(huì)忙計(jì)或科而目為名圖稱(chēng)均。２昨、蹲新積增泊共滋同溉類(lèi)迷賬誕戶(hù)順：沫清拳算棄資沾金綁往溫來(lái)戀、兩外礙匯派買(mǎi)扔賣(mài)究、蠟衍械生狗工稻具鏡、峰套勉期懇工慚具灣、雙被血套森期牢項(xiàng)嫩目溝。（奏二踢）旁會(huì)恢計(jì)競(jìng)科扔目基的勉級(jí)免次1、環(huán)一味級(jí)系科到目捎（機(jī)總義賬灘科辱目品）討，堵由遣財(cái)業(yè)政粥部柿統(tǒng)煉一員規(guī)悶定地。2、會(huì)二道級(jí)育科討目巴（列明拌細(xì)再分扣類(lèi)步科淋目繁或奮子資目無(wú)）嚇，窩可薯根嗓據(jù)膀有捕關(guān)夾法冰規(guī)歐規(guī)喉定穗，瞇也蠢可文自瘦行筑設(shè)梁置厘。3、概三礦級(jí)肉科眨目頓（鄙細(xì)糟目閃）例禾，泳如婦下黑表會(huì)昨計(jì)怠科槍目邀的虛級(jí)伐次下按梯提盼供穴指妹標(biāo)滅的預(yù)詳雨細(xì)宅程平度芒分葬類(lèi)總分類(lèi)科目

（一級(jí)科目）明細(xì)分類(lèi)科目二級(jí)科目（子目）三級(jí)科目（細(xì)目）原材料原料及主要材料甲材料乙材料輔助材料丙材料燃料

汽油柴油由記國(guó)好家霧會(huì)宅計(jì)診制被度另規(guī)滲定企傷業(yè)棒根彎據(jù)揪需豎要占靈水活對(duì)設(shè)早置設(shè)纖置卵要酒求（撞三衫）暢會(huì)襯計(jì)饞科原目勻的戀編歸號(hào)四驢位俗數(shù)牌制（1）技千捉表枯示湖會(huì)敲計(jì)硬要如素?zé)酿^類(lèi)貨別“l(fā)肆”為幅資妻產(chǎn)纏類(lèi)嘴、紡“2商”為話負(fù)渴債奸類(lèi)揮、差“3膜”為垃共吸同喚類(lèi)悶、蔑“4榆”為禁所橡有斯者狡權(quán)崇益淚類(lèi)細(xì)、馳“5掉”為妥成餡本恒類(lèi)看、住“6艙”為曠損富益嬸類(lèi)呢；（2）斧百棋表跡示怖每孤大哲類(lèi)韻會(huì)昏計(jì)駕科獻(xiàn)目諷下鉤較梳詳夠細(xì)濫的都類(lèi)討別（3）陳十賓和按個(gè)答代鏈表至?xí)嘤?jì)涼科壟目挪的豆順舒序昂號(hào)學(xué)鋪習(xí)唉目精的婦和拆要足求通宿過(guò)攀本污章遭學(xué)改習(xí)椅，纖應(yīng)糕掌拍握肌單浮式拉記形賬縮慧法淘和朋復(fù)尊式衛(wèi)記專(zhuān)賬圈法跡的第區(qū)孤別鏈；剃掌揪握砍復(fù)溉式洋記出賬餐法歡的秘種略類(lèi)方、特借慘貸辛記夫賬磚法贏的董產(chǎn)叔生興和瓣發(fā)捆展傘、斤記牛賬藥符擋號(hào)綱、伏記她賬廣規(guī)牛則起、彼會(huì)魚(yú)計(jì)爛分拆錄制、挖試技算陽(yáng)平胡衡累等保。第甚三漆章孟會(huì)軟計(jì)啦等鋪式樹(shù)與珠復(fù)時(shí)式予記潛賬第或一爆節(jié)會(huì)質(zhì)計(jì)剃等忽式第列二送節(jié)復(fù)駱式盈記疊賬倡原勝理第斷三怕章會(huì)張計(jì)血等筐式端與爹復(fù)耕式鬧記攻賬第伶一接節(jié)曬會(huì)姿計(jì)陷等飯式一老、剖會(huì)休計(jì)趟要信素１蛛、夢(mèng)資稿產(chǎn)定負(fù)起債梢表親要蕩素唉（摟資章產(chǎn)獲、鎖負(fù)穴債冰、蒜所螞有痰者躲權(quán)畢益從）２敢、游利漆潤(rùn)得表賄要哈素蘇（焰收咐入圾、逼費(fèi)捐用仍、駛利終潤(rùn)貌）二錄、羽會(huì)蔥計(jì)兔恒芒等驅(qū)式（什一押）索靜替態(tài)環(huán)恒驕等捉式資梢產(chǎn)捉＝斜權(quán)百益挖（狀負(fù)境債盯＋岸所委有殊者景權(quán)尋益地）（政二烈）坦動(dòng)表態(tài)忙會(huì)尖計(jì)矩恒閘等者式收睡入挨－啟費(fèi)圖用謊＝蠢利渴潤(rùn)資拆產(chǎn)爆＝爬負(fù)騎債眾＋孩所鄰有奏者唉權(quán)觸益畏＋服（扣收表入禮－掙費(fèi)商用觸）二珠、村經(jīng)寒濟(jì)塞業(yè)究務(wù)爹事持項(xiàng)孤對(duì)臥會(huì)退計(jì)民恒淡等較式納的灣影庭響掛對(duì)心資圍產(chǎn)擱＝扁負(fù)商債們＋自所罰有講者韻權(quán)獨(dú)益透的鞋影裳響趨（僵九吵種滑經(jīng)我濟(jì)脊業(yè)牛務(wù)定事君實(shí)刺）資墨產(chǎn)=負(fù)脹債+所惕有脹者爺權(quán)修益(爸1天)增乒加墾增醫(yī)加(喊2篩)增磨加蔽增旨加(育3湯)減掛少濱減爬少(項(xiàng)4羊)減猛少讀減逆少(標(biāo)5拉)增霜加礎(chǔ)減膽少(塑6旬)增模加膛減婦少(陳7竄)增奧加竊減凳少(子8鍛)增者加白減臉少(蜜9攀)減朵少愈增辭加資產(chǎn)類(lèi)

資產(chǎn)類(lèi)所有者權(quán)益類(lèi)所有者權(quán)益類(lèi)（3）冬有舉增趕有忽減（1）賺同嚴(yán)增（2）襪同劑減（4）攤有震增學(xué)有梁減經(jīng)哈濟(jì)勝業(yè)錯(cuò)務(wù)醬發(fā)劉生林的液基底本剝類(lèi)連型（1）闊同至增資查產(chǎn)奴類(lèi)資胳產(chǎn)男類(lèi)負(fù)想債蝴類(lèi)負(fù)睜債長(zhǎng)類(lèi)（3）諸有廊增歡有紅減（2）置同床減（4）雀有練增譜有映減有增有減負(fù)債類(lèi)所有者權(quán)益類(lèi)例2、0康7年1月3日泛，那甲倆公歇司誰(shuí)再孫向框銀帥行鉛借頂款4楊5簽0榜0元擋直僚接協(xié)歸車(chē)還醋前夫欠憲大定華攜公軋司格的鏡貨顆款晶。分杠析蜜：迅負(fù)鞭債內(nèi)銀城行尋借盒款生增伙加4偷5快0侮0元頓，討同砍時(shí)才令狹一訴項(xiàng)賄負(fù)攏債情前逼欠育貨冤款替（茫應(yīng)首付熱賬造款案）粗減廳少4俯5減0震0元鎖。資吧產(chǎn)=負(fù)直債+所漿有尤者水權(quán)精益2亂5雹0逐0豬0案0時(shí)=四9柳0吳0冠0詢(xún)0宜+（4況5瓜0煮0幅-女4窗5籮0庭0）+燒1夸6賽0填0慶0掛02些5患0拌0傘0茂0搬=待2迫5油0重0鮮0擺0會(huì)餐計(jì)似等竿式平垮衡例3、0岸7年1月6日構(gòu)，稱(chēng)甲擱公私司袋的A投汁資賽者詞將躁一警部興分脖投賺資5突0旬0聯(lián)0滔0元廈轉(zhuǎn)廟讓坦給欺該伴公濁司鉆的B投冊(cè)資示者恨。分鍋析妨：倡該乞項(xiàng)驗(yàn)業(yè)探務(wù)籍使A投她資蹦者王的徹權(quán)宋益亦減橫少5柜0嘴0假0相0元膽，漂同鍋時(shí)培使B投室資義者刮的耐權(quán)啦益蝦增渾加5鉛0園0妙0華0元痛。資苗產(chǎn)=負(fù)跳債+所蘿有瓜者撈權(quán)洲益2盛5播0沸0杠0密0鹿=理9釣0賄0睬0泄0驗(yàn)+（5洲0慎0長(zhǎng)0夸0抓-米5陸0很0叨0投0）+根1柄6瞧0糧0閣0股02硬5閘0誕0跟0墨0相=炒2撕5婆0旦0鹽0連0會(huì)稻計(jì)蜻等據(jù)式平格衡例4、0序7年1月1姐7日暗，鐘經(jīng)營(yíng)研橫究鍛決幻玉定墾給希投圖資者者沙分餓配訴上格年嚷的糖利籮潤(rùn)4觸0電0肥0元錫，蛛暫罷時(shí)就尚消未鐵發(fā)雖放寺。分債析繪：喘該甲項(xiàng)對(duì)業(yè)叉務(wù)獎(jiǎng)決神定翼分駛配阿給鼻投仗資飛者遣的古利暖潤(rùn)仔尚姨未抵發(fā)辭放班，眉形苗成躲了交一椒項(xiàng)騙負(fù)視債—啄—應(yīng)坐付芒利險(xiǎn)潤(rùn)4板5仗0睬0元驕，哨同國(guó)時(shí)尿減拼少氏了田所貓有泰者五權(quán)副益—凈—未班分蕉配特利允潤(rùn)4君5照0嚷0元得。資仰產(chǎn)=負(fù)粥債+所撈有蘆者遷權(quán)杰益2疑5暮0雀0所0約0便=（9館0劣0鞏0堅(jiān)0燦+瓣4蠻5悟0涼0）+（1批6爆0內(nèi)0寒0豆0沿-剪4場(chǎng)5灰0怠0）2隸5知0碗0璃0攜0嘉=孕9蘆4動(dòng)5娃0貼0天+陪1喘5攻5洗5校0頃0獎(jiǎng)=粒2淺5賠0金0敗0雹0會(huì)借計(jì)藏等敘式仇平寺衡例5、0疤7年1月1束8日秩，幼甲紗公響司果將嗎所滋欠破丙雀的圣債世務(wù)悼轉(zhuǎn)拆為輪丙齊的桿股它份1鄉(xiāng)豐4糖0眠0刪0元朗。分蓬析虛：歇丙嗽的廳債蓋權(quán)閱轉(zhuǎn)擺為尚丙替對(duì)偶甲稀投腿資大的礦股抽權(quán)度，戒使肝甲徐公狠司下負(fù)償債福減到少1蒜4懶0潮0逝0元軋，支同址時(shí)割增鎮(zhèn)加村所姑有氏者樓權(quán)隨益1嬸4間0玩0攪0元毅。資廊產(chǎn)=負(fù)舊債+所畢有綁者虜權(quán)院益2想5寒0酬0謙0每0京=（9依4片5郵0庸0環(huán)-校1賺4晉0刺0版0）+（1腫5歷5辜5車(chē)0存0踐+姓1脅4部0寒0前0）2樂(lè)5蹤蝶0翅0律0浪0需=消8原0歪5考0勻0件+佩1運(yùn)6陳9暢5擱0逆0章=至2沖5浪0事0舌0按0例6、0英7年1月1狐9日超，眾從姑乙異公造司好購(gòu)尋進(jìn)深材否料1這0言0殃0饅0元徑，逼款精項(xiàng)括未膀付嶄。分摔析蛙：傅購(gòu)蹦入嗎材釀料同使含企仿業(yè)懷的圣資昌產(chǎn)擠材忙料膀增感加1魂0極0碰0輩0元洪，嬸同透時(shí)噸，宇企直業(yè)悅的便負(fù)把債為欠壺乙租公