第二章會(huì)計(jì)要素與

會(huì)計(jì)帳戶《基礎(chǔ)會(huì)計(jì)學(xué)》課程組1第二章會(huì)計(jì)要素與會(huì)計(jì)賬戶會(huì)計(jì)賬戶3會(huì)計(jì)要素與會(huì)計(jì)等式

1會(huì)計(jì)科目

24基礎(chǔ)會(huì)計(jì)學(xué)2會(huì)計(jì)對(duì)象會(huì)計(jì)要素會(huì)計(jì)等式第一節(jié)會(huì)計(jì)要素與會(huì)計(jì)等式

基礎(chǔ)會(huì)計(jì)學(xué)3一節(jié)、弱會(huì)被計(jì)煙對(duì)恩象會(huì)共計(jì)帆對(duì)觸象是盜指淹會(huì)褲計(jì)罷核離算按和務(wù)監(jiān)討督居的爽內(nèi)宋容臉?；\礎(chǔ)信會(huì)巷計(jì)益學(xué)

資金投入資金使用（資金循環(huán)與周轉(zhuǎn)）資金退出生產(chǎn)過(guò)程▲供應(yīng)過(guò)程▲▲銷售過(guò)程▲資金籌集業(yè)務(wù)

儲(chǔ)備資金貨幣資金生產(chǎn)資金成品資金固定資金分配利潤(rùn)、繳納稅金等財(cái)務(wù)成果計(jì)算與分配業(yè)務(wù)材料采購(gòu)業(yè)務(wù)資金退出業(yè)務(wù)設(shè)備購(gòu)置業(yè)務(wù)貨幣資金投入資本負(fù)債產(chǎn)品生產(chǎn)業(yè)務(wù)產(chǎn)品銷售業(yè)務(wù)4二跨、鏈會(huì)問(wèn)計(jì)駁要牽素會(huì)榴計(jì)奸要批素是兆為該實(shí)助現(xiàn)碼會(huì)患計(jì)賣目醫(yī)標(biāo)釋，徒以旁會(huì)殃計(jì)?；１救f(wàn)前河提忙為窄基行礎(chǔ)賭，對(duì)毅會(huì)茫計(jì)虹對(duì)嘗象會(huì)的掏基弟本冒分丈類，沒(méi)是豆會(huì)奪計(jì)堅(jiān)核蹈算寨對(duì)狂象圣的具鄰體銹化，廊是刃會(huì)稼計(jì)事用軍于勵(lì)反瓦映挖會(huì)譯計(jì)洞主毫體纏財(cái)腐務(wù)熱狀貍況肅，授確羊定滑經(jīng)尸營(yíng)憲成佛果透的例基棒本王單妹位甜。會(huì)押計(jì)掛要煮素逼是焦對(duì)愈會(huì)皺計(jì)字核普算感監(jiān)薪督屯的委內(nèi)耍容壁的刷基蛾本嘗分帖類接，它擦為年會(huì)值計(jì)沾分丹類美核托算收提峽供借了享基步礎(chǔ)廳，也熟為亂會(huì)慢計(jì)混報(bào)吳表頂構(gòu)勝筑碑了暖基裕本囑框促架仁?；系A(chǔ)另會(huì)玩計(jì)污學(xué)5資山產(chǎn)徑、赴負(fù)批債槽、銳所賭有旗者篇權(quán)旬益反百映腫價(jià)續(xù)值穗運(yùn)班動(dòng)朋的娃相士對(duì)皮靜適止付狀瞧態(tài)裁，而我律們斧把梅它吼們束叫床做靜承態(tài)耳要饞素；收斥入粘、鑄費(fèi)崗用北和餃利扁潤(rùn)反踢映差價(jià)肥值肌運(yùn)丑動(dòng)船的置顯植著盡變櫻動(dòng)栗狀念態(tài)撒，境我滲們癥把侍它能們但叫波做動(dòng)題態(tài)蛛要漆素?；A礎(chǔ)涼會(huì)爆計(jì)碑學(xué)61、貓資膨產(chǎn)資孫產(chǎn)戰(zhàn)，籍是儀指國(guó)過(guò)復(fù)去桶的秧交識(shí)易險(xiǎn)、耍事膨項(xiàng)形袋成并均由仙企愚業(yè)擁有烤或承者洪控態(tài)制頁(yè)的棍資繼源，腫該迎資防源預(yù)腔期會(huì)周給壓企紹業(yè)沸帶棵來(lái)經(jīng)功濟(jì)管利猜益繭。A本質(zhì)是一種經(jīng)濟(jì)資源B由過(guò)去的經(jīng)濟(jì)業(yè)務(wù)形成D預(yù)期會(huì)給企業(yè)帶來(lái)經(jīng)濟(jì)利益C擁有所有權(quán)或控制了使用權(quán)資產(chǎn)基珍礎(chǔ)旨會(huì)兄計(jì)烘學(xué)7資延產(chǎn)望的浪分哭類基糧礎(chǔ)惱會(huì)黑計(jì)閱學(xué)82、駝負(fù)焰?zhèn)?fù)虧債四，逐是峰指貧過(guò)犁去醉的濁交堤易總、刃事按項(xiàng)吃形遣成叛的現(xiàn)碑時(shí)烤義輛務(wù)，履緊行橋該版義個(gè)務(wù)預(yù)用期會(huì)途導(dǎo)端致經(jīng)生濟(jì)攤利掌益路流項(xiàng)出渡企理業(yè)。A是經(jīng)濟(jì)責(zé)任或義務(wù)，需要償還負(fù)債B清償負(fù)債會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)C是企業(yè)過(guò)去的交易或事項(xiàng)的一種后果基輔礎(chǔ)雙會(huì)窄計(jì)綱學(xué)9負(fù)死債條的縣分京類流動(dòng)負(fù)債長(zhǎng)期負(fù)債負(fù)債短期借款、應(yīng)付職工薪酬

應(yīng)付賬款應(yīng)付及

預(yù)收賬款預(yù)收款項(xiàng)應(yīng)付票據(jù)其他應(yīng)付款

應(yīng)付利息應(yīng)交稅費(fèi)等長(zhǎng)期借款應(yīng)付債券長(zhǎng)期應(yīng)付款基征礎(chǔ)壯會(huì)使計(jì)窗學(xué)1絕03紗.所飲有昨者真權(quán)糟益所例有光者揀權(quán)軟益乎，委是聲指所低有袖者在減企訴業(yè)問(wèn)資梯產(chǎn)克中仇享慈有全的籃經(jīng)達(dá)濟(jì)認(rèn)利倚益碎，野其爸金獻(xiàn)額懶為甘資棟產(chǎn)漠減寶去淘負(fù)狗債品后桑的叛余奧額斯。所有者權(quán)益A投資者對(duì)企業(yè)凈資產(chǎn)的所有權(quán)所有者權(quán)益=資產(chǎn)-負(fù)債B投資者有權(quán)按投資比例分享企業(yè)利潤(rùn)等C投資者有法定的管理企業(yè)的權(quán)利凈資產(chǎn)企業(yè)資產(chǎn)總額負(fù)債形成投資者投資形成基掃礎(chǔ)蛙會(huì)炮計(jì)翁學(xué)1棍1所墓有給者茶權(quán)絕益湊的膚分敞類實(shí)收資本（投資者直接投入部分）資本公積（與經(jīng)營(yíng)活動(dòng)無(wú)關(guān)的資本增值，如接受捐贈(zèng)）盈余公積（從實(shí)現(xiàn)的利潤(rùn)中留存企業(yè)部分）未分配利潤(rùn)（已經(jīng)實(shí)現(xiàn)但尚未分配的利潤(rùn)）所有者權(quán)益利潤(rùn)基慣礎(chǔ)械會(huì)端計(jì)細(xì)學(xué)1獲24、雀收防入收控入，盤是呈指鴨企軟業(yè)倍在銷美售錢商喪品落、鉛提習(xí)供艘勞嬸務(wù)托及沙讓會(huì)渡紅資觸產(chǎn)奪使封用終權(quán)等日品常末活枯動(dòng)中差所鈴形醋成般的礙經(jīng)房誠(chéng)濟(jì)甜利為益次的凈總樓流湖入評(píng)。收入B增加資產(chǎn)、減少負(fù)債(如以銷售的產(chǎn)品抵債)A日?；顒?dòng)中產(chǎn)生，而不是從偶發(fā)的事項(xiàng)中獲得C可增加利潤(rùn)，因而也可增加所有者權(quán)益D僅指屬于本企業(yè)經(jīng)濟(jì)利益的流入，不包括代收款基叫礎(chǔ)文會(huì)淺計(jì)馳學(xué)1筆3收詠入邀的枕分均類1、吵按你照駕對(duì)鏟企屈業(yè)翁的糠影鴨響催分界為勒：主傻營(yíng)第業(yè)勻務(wù)渣收揮入其梁他脹業(yè)女務(wù)顫收值入2、錘按惰照競(jìng)業(yè)呆務(wù)檔內(nèi)妄容銷田售毅商揀品奪收集入勞溝務(wù)朽收蓬入讓展渡擴(kuò)資巧產(chǎn)清使災(zāi)用材權(quán)茫收啞入基軟礎(chǔ)渴會(huì)做計(jì)焰學(xué)1肯45、噴費(fèi)斥用費(fèi)拉用是庫(kù)企簡(jiǎn)業(yè)臥在更生揪產(chǎn)穴和覽銷拼售孩商江品彎、缺提糟供陡勞解務(wù)辮等日趣常脅活菊動(dòng)中細(xì)所層發(fā)銳生否的經(jīng)拾濟(jì)梅利桃益肝的蒸流武出。費(fèi)用C引起資產(chǎn)減少或負(fù)債增加（如預(yù)提費(fèi)用）A日?；顒?dòng)發(fā)生，而不是偶發(fā)的事項(xiàng)中產(chǎn)生B耗費(fèi)已發(fā)生（應(yīng)負(fù)擔(dān)）或已成事實(shí)（已支付款項(xiàng)）D由于費(fèi)用會(huì)減少利潤(rùn)，因而最終會(huì)減少所有者權(quán)益基弦礎(chǔ)管會(huì)粘計(jì)鞋學(xué)1加5費(fèi)統(tǒng)用點(diǎn)的辯分桑類計(jì)的入刃產(chǎn)仁品辰成疫本羨的揪費(fèi)伍用司，笛也陳稱產(chǎn)跳品轉(zhuǎn)制忠造且成志本。①明直缺接鋼費(fèi)勤用劍是蘋企現(xiàn)業(yè)鄭為繁生無(wú)產(chǎn)鴉商想品踐、保產(chǎn)廉品毯或惕提疲供由勞兇務(wù)灰等繩發(fā)滑生婚的己直鞭接逆人膊工握、膏直呀接廉材零料沖和贊其鄰他墓直俘接捉費(fèi)腥用篩。②澤間綠接貪費(fèi)段用頁(yè)是浪指隊(duì)企代業(yè)駛為禽生掠產(chǎn)工商光品塘或獻(xiàn)提己供破勞蟲務(wù)茶而分發(fā)沾生勞的悉應(yīng)捎當(dāng)笨由域產(chǎn)堵品個(gè)制稍造展成騾本釋負(fù)閱擔(dān)條，桐但墓不劃能存直牌接柴計(jì)個(gè)入蘭各跑產(chǎn)蒸品杰制引造灘成勁本旁的籃有執(zhí)關(guān)渾費(fèi)朝用失。觸它米包仁括稀各葡個(gè)茫生贈(zèng)產(chǎn)烏單床位隱（遣分獻(xiàn)廠易或霧車飲間下）跳為樹組撥織鼓管氣理妖生參產(chǎn)槐所束發(fā)悅生散的佩各制種濕費(fèi)費(fèi)用瀉?；@礎(chǔ)桿會(huì)洋計(jì)賭學(xué)1好6不恰計(jì)堆入應(yīng)產(chǎn)腎品僚成厲本的渠費(fèi)捷用雕，螞也會(huì)稱期者間冷費(fèi)惕用。參它公是場(chǎng)指丟本拼期昌發(fā)何生賣的擋、遞不薪能撕直侄接通或臨間承接壩歸毅入犬某勒種候產(chǎn)歲品施成嗽本陵、蓄直裝接籃計(jì)蓋入碗損蛾益點(diǎn)的尤各通項(xiàng)莫費(fèi)綢用賭，絕包悟括管辨理進(jìn)費(fèi)介用繳、谷營(yíng)黑業(yè)局費(fèi)步用喚和只財(cái)平務(wù)緩費(fèi)染用慘?；氐A(chǔ)健會(huì)牧計(jì)臉學(xué)1棗76、糧利籃潤(rùn)利拌潤(rùn)維是殖企巷業(yè)紡在一阻定遺會(huì)術(shù)計(jì)植期肌間內(nèi)套的肺經(jīng)定營(yíng)斯成泄果自，及也輩就沾是銀收敢入蘆與召費(fèi)渣用加配駝比創(chuàng)、電相猜抵被后勺的球差輪額顛。

A一定會(huì)計(jì)期間（月度、年度等）的經(jīng)營(yíng)成果利潤(rùn)B與收入費(fèi)用有直接關(guān)系（利潤(rùn)＝收入－費(fèi)用）C未分配前屬于所有者權(quán)益，為投資者所有基曉礎(chǔ)燃會(huì)截計(jì)氣學(xué)1馳8利繼潤(rùn)憑的虧構(gòu)衛(wèi)成營(yíng)業(yè)利潤(rùn)其他所得稅費(fèi)用營(yíng)業(yè)外收支出凈額利潤(rùn)基暮礎(chǔ)孟會(huì)撲計(jì)仍學(xué)1削9靜侍態(tài)投等芬式所有者權(quán)益三根、抱會(huì)泉計(jì)歷等落式基滑礎(chǔ)們會(huì)碎計(jì)信學(xué)2嫌0動(dòng)難態(tài)寨等拴式費(fèi)用利潤(rùn)收入基兩礎(chǔ)漆會(huì)罩計(jì)蠟學(xué)2檔1（室三土）劇兩刺個(gè)醬等料式零的勁關(guān)擱系將全靜怨態(tài)防會(huì)發(fā)計(jì)定等庫(kù)式區(qū)與哭動(dòng)麥態(tài)賓會(huì)姻計(jì)往等求式妥聯(lián)室系屯在嗎了綿一櫻起腎，夸并怨因握此鋒得晝出俱如喜下駛等疏式嶺：資銅產(chǎn)=負(fù)腹債躍十解（忽所首有旬者徐權(quán)聽(tīng)益攝十仔利紗潤(rùn)懂）=負(fù)戚債至十疏［算所嫌有臭者不權(quán)羞益浙十炊（收把入閘一轟費(fèi)姨用）壞］=負(fù)肅債搜十母所濫有扇者教權(quán)塊益理十斥（收床入假一冠費(fèi)顛用）基暮礎(chǔ)臭會(huì)丹計(jì)吼學(xué)2嘉2設(shè)劈燕置演會(huì)章計(jì)銜科細(xì)目動(dòng)的戰(zhàn)意寶義設(shè)裙置壘會(huì)快計(jì)駁科廈目訪的導(dǎo)原展則會(huì)盛計(jì)捐科對(duì)目芒分堅(jiān)類第某二怪節(jié)剖會(huì)鍬計(jì)迎科添目基偏礎(chǔ)伯會(huì)嚇計(jì)鞠學(xué)2扛3一糠、沫會(huì)群計(jì)材科漏目兆的報(bào)意已義會(huì)削計(jì)杜科趴目是職對(duì)屯會(huì)森計(jì)坦要旺素進(jìn)最行絲式分輕類嘆核收算的蛙項(xiàng)群目多。會(huì)坐計(jì)龜科繞目蜓就險(xiǎn)是踐在翼會(huì)謹(jǐn)計(jì)疲對(duì)袍象劃須分歪會(huì)灑計(jì)螺要蒙素經(jīng)的飲基已礎(chǔ)遍上，鹽按翁照展會(huì)覺(jué)計(jì)龜要宋素棋的翼具惜體猾內(nèi)什容氏進(jìn)或一歪步榨分惹類更，星并辜以舌此環(huán)為逐依隸據(jù)扁設(shè)閥置完賬疲戶才，分朝類毯地下、曲連股續(xù)售地記樓錄撞經(jīng)瓣濟(jì)蹤蝶業(yè)腎務(wù)概增戒減穴變垃動(dòng)陸情繩況懶，朱再末通照過(guò)木整軋理序和犯匯宴總嬌等啟方摸法澤，反含映企會(huì)捏計(jì)匆要橋素散的低增軌減千變?nèi)绖?dòng)勾及委其貴結(jié)豪果，贊從棒而擔(dān)提菌供餐各單種慕有爺用銹的雁數(shù)父據(jù)亡和勻信閱息桃?；W(wǎng)礎(chǔ)肯會(huì)司計(jì)港學(xué)2甲4二牌、命設(shè)朗置些會(huì)玩計(jì)訊科喝目逐的盟原疫則必況須烤結(jié)水合會(huì)掠計(jì)蛋對(duì)音象剃的朗特們點(diǎn)必院須符咸合搭經(jīng)黎濟(jì)肅管其理胸的衣要晚求要吃將統(tǒng)折一堵性籠與馳靈澆活貼性結(jié)小合槽起里來(lái)名往稱鍵要簡(jiǎn)泉明披、集適旨用要克保索持相研對(duì)尖穩(wěn)謎定疤性基繼礎(chǔ)匠會(huì)厲計(jì)逃學(xué)2助5三明、賴會(huì)絹計(jì)宜科心目堡的甲分虛類會(huì)佩計(jì)隱科造目屋按誦其唇經(jīng)磨濟(jì)線內(nèi)建容疊可孟分俊為瘋：資巴產(chǎn)另類會(huì)市計(jì)卵科插目負(fù)峽債市類會(huì)筒計(jì)瓶科鑒目所確有賽者挨權(quán)慶益煮類會(huì)踏計(jì)著科婦目共婆同略類會(huì)穿計(jì)閣科墳?zāi)砍苫急緛y類會(huì)孕計(jì)彼科后目損肆益乒類會(huì)網(wǎng)計(jì)復(fù)科季目基方礎(chǔ)缸會(huì)劉計(jì)盒學(xué)2榜6序號(hào)編號(hào)會(huì)計(jì)科目名稱序號(hào)編號(hào)會(huì)計(jì)科目名稱12

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401501150315111512152115311601160216031604160516061701170217031711180118111901長(zhǎng)期資產(chǎn)類科目持有至到期投資可供出售金融資產(chǎn)長(zhǎng)期股權(quán)投資*長(zhǎng)期股權(quán)投資減值準(zhǔn)備投資性房地產(chǎn)長(zhǎng)期應(yīng)收款固定資產(chǎn)*累計(jì)折舊*固定資產(chǎn)減值準(zhǔn)備在建工程工程物資固定資產(chǎn)清理*無(wú)形資產(chǎn)*累計(jì)攤銷無(wú)形資產(chǎn)減值準(zhǔn)備商譽(yù)長(zhǎng)期待攤費(fèi)用遞延所得稅資產(chǎn)待處理財(cái)產(chǎn)損溢13個(gè)常用科目有些科目未列入基肉礎(chǔ)航會(huì)但計(jì)驗(yàn)學(xué)2煌7序號(hào)編號(hào)會(huì)計(jì)科目名稱序號(hào)編號(hào)會(huì)計(jì)科目名稱

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102001210122012202220322112221223122322241二、負(fù)債類流動(dòng)負(fù)債科目

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40014002410141034104四、所有者權(quán)益類實(shí)收資本(股本)*資本公積*盈余公積*本年利潤(rùn)*利潤(rùn)分配*5個(gè)均常用1

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5675001510152015301540154025403五、成本類生產(chǎn)成本*制造費(fèi)用*勞務(wù)成本研發(fā)支出工程施工工程結(jié)算機(jī)械作業(yè)2個(gè)常用后三個(gè)為施工企業(yè)專用基球礎(chǔ)腔會(huì)程計(jì)巖學(xué)2慈9序號(hào)編號(hào)會(huì)計(jì)科目名稱序號(hào)編號(hào)會(huì)計(jì)科目名稱

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60016051610161026301六、損益類收入類會(huì)計(jì)科目主營(yíng)業(yè)務(wù)收入*其他業(yè)務(wù)收入*公允價(jià)值變動(dòng)損益投資收益營(yíng)業(yè)外收入*3個(gè)常用的1

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56789106401640264036601660266036701671168016901費(fèi)用類會(huì)計(jì)科目主營(yíng)業(yè)務(wù)成本*其他業(yè)務(wù)成本*營(yíng)業(yè)稅金及附加*銷售費(fèi)用*管理費(fèi)用*財(cái)務(wù)費(fèi)用*資產(chǎn)減值損失營(yíng)業(yè)外支出*所得稅費(fèi)用*以前年度損益調(diào)整8個(gè)常用的，共計(jì)82個(gè)，39個(gè)常用的會(huì)計(jì)科目基帳礎(chǔ)召會(huì)慶計(jì)扁學(xué)3寨0會(huì)交計(jì)兇賬鈴戶雞的設(shè)罪置會(huì)獵計(jì)庫(kù)賬斬戶姓的結(jié)凝構(gòu)會(huì)壟計(jì)途賬悶戶塵的一絹般綢分濾類第熊三脆節(jié)忙會(huì)公計(jì)濕賬梯戶基最礎(chǔ)貼會(huì)剝計(jì)脊學(xué)3妖1一注、朋會(huì)碼計(jì)越賬您戶蟻的抵設(shè)刃置會(huì)普計(jì)職賬字戶著就份是根早據(jù)粱會(huì)蔑計(jì)幣科亦目開(kāi)蛾設(shè)喜的雪，具購(gòu)有抬一陵定哈格且式密和礎(chǔ)結(jié)焰構(gòu)的皇，淋按味照規(guī)取定爭(zhēng)方倦法分納類嘉、朋連淡續(xù)戚記阿錄嗚各燃項(xiàng)盲經(jīng)勇濟(jì)旁業(yè)淘務(wù)榆，反艘映區(qū)會(huì)巴計(jì)珍對(duì)挺象攝增掘減邊變旺動(dòng)及偏其慎結(jié)忌果茂的摩一鞏種私手和段奮。設(shè)剩置例賬尚戶奧，是師對(duì)養(yǎng)會(huì)停計(jì)翼對(duì)冬象用的諸具驗(yàn)體謠內(nèi)乞容略進(jìn)蕉行倆科供學(xué)滔分玻類脂、核反巷映勺和膨控牲制蹤蝶的透一際種肆方庸法嚼?；坏A(chǔ)生會(huì)岡計(jì)亞學(xué)3靠2會(huì)啞計(jì)院科街目君與誼會(huì)直計(jì)團(tuán)賬巧戶共脂同波點(diǎn)趕：會(huì)但計(jì)遲科稠目對(duì)和余賬章戶柄都熱是柜按筑照誤經(jīng)毫濟(jì)業(yè)業(yè)涼務(wù)藍(lán)內(nèi)娘容蓮來(lái)栽設(shè)逐置國(guó)的束，仍會(huì)暮計(jì)褲科當(dāng)目別規(guī)捐定結(jié)的混核葛算吳內(nèi)箱容蘋就糠是腰賬慢戶勢(shì)應(yīng)妥記糧錄陣反椅映份的尺經(jīng)赤濟(jì)央內(nèi)桑容復(fù)。基俗礎(chǔ)飯會(huì)注計(jì)茅學(xué)3棄3會(huì)根計(jì)喬科萌目魔與業(yè)會(huì)巖計(jì)右賬飛戶區(qū)炎別社點(diǎn)被：會(huì)林計(jì)辣科尺目歐是桐按沸經(jīng)估濟(jì)醒內(nèi)鑰容欄對(duì)敞會(huì)堤計(jì)幟要四素液的艙分馬類攏，靜它哀只債是售經(jīng)勻濟(jì)燈業(yè)墓務(wù)藝分粘類留核鐘算左的桿項(xiàng)殺目川或脹標(biāo)潑志晝；才賬榴戶鈴則漆在濫會(huì)露計(jì)硬科丑目氧所送作妨的負(fù)分梯類吧基激礎(chǔ)哄上銀，窗對(duì)掩經(jīng)租濟(jì)籌業(yè)睡務(wù)貼進(jìn)驕行諒全徐面鑰、衫連桿續(xù)爹地騎記鏡錄娘，階它具插體羨記閑錄了孔經(jīng)倍濟(jì)毅業(yè)匠務(wù)址的討內(nèi)仇容躲。會(huì)狼計(jì)彈科續(xù)目請(qǐng)只肥能蕩表活明惜某窩項(xiàng)跡經(jīng)短濟(jì)森業(yè)泄務(wù)茄內(nèi)茶容覽，貴不蹲存催在誼結(jié)勿構(gòu)繼問(wèn)霸題爪；地而虛賬謎戶必教須梳具夜備性一志定斃的敲結(jié)持構(gòu)，逆以準(zhǔn)便繪記姨錄棟或掌反泛映院某新項(xiàng)顯經(jīng)它濟(jì)鋼內(nèi)魄容師的瞎增發(fā)減臉變煎動(dòng)千及藏其鐘結(jié)況果抄?；椎A(chǔ)狗會(huì)至計(jì)鏟學(xué)3甲4二雷、有會(huì)麥計(jì)或賬暈戶迎的敬結(jié)勝構(gòu)采脾用不蓋同鋸的矩記乏賬念方揭法，搬賬礦戶調(diào)的到具裁體封結(jié)囑構(gòu)占是伸不己同今的容；即蹲使采吐用山同顏一揮種洪記劈燕賬共方謎法，柏不回同穗性棋質(zhì)括賬團(tuán)戶徹的稍結(jié)獨(dú)構(gòu)泳也關(guān)是綢不刃同拐的詢。不攤管凝采諸用代何猾種蓬記熊賬敢方威法騎，學(xué)也相不階論遺是段何刃種耗性民質(zhì)慮的虹賬貿(mào)戶集，其丘基撲本鍬結(jié)包構(gòu)積是壯相什同曾的?；A(chǔ)撞會(huì)節(jié)計(jì)縣學(xué)3柱5總賬（三欄式）會(huì)計(jì)科目：原材料20╳╳年憑證借種類摘要借方貸方或余額月日號(hào)數(shù)貸31月初余額借300001轉(zhuǎn)1甲材料入庫(kù)1