東北財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院陳艷利第一章會(huì)計(jì)制度設(shè)計(jì)概論第一節(jié)會(huì)計(jì)制度設(shè)計(jì)的意義與對(duì)象第二節(jié)會(huì)計(jì)制度設(shè)計(jì)的原則第三節(jié)會(huì)計(jì)制度設(shè)計(jì)的程序第四節(jié)會(huì)計(jì)制度設(shè)計(jì)的方法東北財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院陳艷利第一節(jié)會(huì)計(jì)制度設(shè)計(jì)的意義與對(duì)象一、會(huì)計(jì)制度設(shè)計(jì)的意義二、會(huì)計(jì)制度設(shè)計(jì)的對(duì)象東北財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院陳艷利一、會(huì)計(jì)制度設(shè)計(jì)的意義會(huì)計(jì)制度設(shè)計(jì)：根據(jù)一定的理論、原則和會(huì)計(jì)法規(guī)的規(guī)定并結(jié)合會(huì)計(jì)工作實(shí)際，運(yùn)用文字、圖表等形式對(duì)全部會(huì)計(jì)事務(wù)和會(huì)計(jì)處理手續(xù)以及會(huì)計(jì)人員的職責(zé)進(jìn)行系統(tǒng)規(guī)劃的工作。會(huì)計(jì)制度與相關(guān)概念東題北石財(cái)溜經(jīng)抵大澤學(xué)兼會(huì)蝕計(jì)撤學(xué)挪院倚陳詢艷倦利一證、烏會(huì)惠計(jì)攏制需度律設(shè)泉計(jì)狀的態(tài)意襖義有殼利描于脂貫欠徹偉國(guó)匪家逢的努財(cái)種經(jīng)猛政蓄策紹和鄉(xiāng)豐法鞋規(guī)彩制壺度有畜利衰于將提鑒高遺宏微觀首和榴微銹觀廁經(jīng)礦濟(jì)蝴管銅理送水匯平禾，項(xiàng)有乏效樸抑其制留會(huì)搶計(jì)爹工紀(jì)作冒的緩混母亂轟局拘面警，予保拴證擔(dān)會(huì)紀(jì)計(jì)藏工善作互順顫利料進(jìn)梨行有循利偷于致加梯強(qiáng)漏會(huì)腔計(jì)沉管產(chǎn)理副工忘作很，喚及就時(shí)您、令準(zhǔn)鵲確側(cè)地典提常供慚會(huì)紀(jì)計(jì)幟信溝息東抹北翅財(cái)題經(jīng)味大咸學(xué)貫會(huì)叛計(jì)骨學(xué)蔽院躁陳樓艷心利二討、陣會(huì)奇計(jì)牢制史度碧設(shè)嬸計(jì)絮的頌對(duì)翼象會(huì)乏計(jì)躲制療度泳設(shè)毯計(jì)蜓作帝為斑一俯種同實(shí)廟踐蕉活墳動(dòng)療，塌其職具故體若對(duì)懸象萌是會(huì)肢計(jì)擺工四作臨過(guò)頁(yè)程會(huì)富計(jì)畜制閱度桐設(shè)千計(jì)筆的播內(nèi)突容現(xiàn)：阻會(huì)暢計(jì)莊組淘織娃系構(gòu)統(tǒng)氏設(shè)舍計(jì)爽、巡壽會(huì)潑計(jì)世信辨息歐系師統(tǒng)顏設(shè)猜計(jì)挽和管會(huì)褲計(jì)跪控兵制債系可統(tǒng)宿設(shè)愛計(jì)運(yùn)猛用住會(huì)撐計(jì)蠻方販法食對(duì)脆經(jīng)遵濟(jì)尼活原動(dòng)熄進(jìn)方行梢反拜映款和軍控部制溪，享提勢(shì)供戶會(huì)疾計(jì)忘信些息損的保過(guò)村程?hào)|感北系財(cái)鉗經(jīng)搬大狀學(xué)眾會(huì)兼計(jì)直學(xué)浪院瞞陳全艷憤利第隆二趙節(jié)俯會(huì)密計(jì)刷制朋度順設(shè)賭計(jì)陽(yáng)的環(huán)原絹則一墾、漸合卷規(guī)輛性睜原翼則二蛋、董真灑實(shí)直性交原碎則三撤、允科晴學(xué)乘性融原是則四棚、恥針游對(duì)甚性佳原路則五劉、勿內(nèi)門部芝控棉制紗原驅(qū)則六均、件效蓮益羊性巨原設(shè)則七剃、嘴適蒼應(yīng)樹性感原辭則東壁北遮財(cái)販經(jīng)污大艦學(xué)止會(huì)卻計(jì)項(xiàng)學(xué)緩院況陳籠艷勿利一關(guān)、藏合腹規(guī)奶性哥原昨則設(shè)格計(jì)武會(huì)郵計(jì)嚇制奧度愛時(shí)脅，涉必店須顫以若國(guó)準(zhǔn)家祥頒窮布禽的精各欠項(xiàng)葉財(cái)袖經(jīng)浩法殘規(guī)植為園依肯據(jù)《企蛛業(yè)遙會(huì)噸計(jì)石準(zhǔn)峰則》和《企灑業(yè)劃會(huì)權(quán)計(jì)窄制說(shuō)度》是應(yīng)企析業(yè)府進(jìn)技行父會(huì)棚計(jì)災(zāi)核鹿算頭工恩作拴的典規(guī)詞范身，粘是件企退業(yè)潤(rùn)會(huì)財(cái)計(jì)暴工繼作緞自響由扒度熄和疏統(tǒng)收一古度康相滲平路衡永的蟲標(biāo)勁準(zhǔn)香。會(huì)寄計(jì)誕規(guī)酸范價(jià)體韻系環(huán)的離構(gòu)應(yīng)成：蠅會(huì)且計(jì)灣法埋律痛、祖行棕政郵法好規(guī)仍、織部百門堤規(guī)佳章夕、膏地朵方質(zhì)性矮會(huì)增計(jì)縮慧法錯(cuò)規(guī)療和攏內(nèi)疏部寬會(huì)銷計(jì)晚管買理大制藏度東蒜北宮財(cái)諒經(jīng)登大框?qū)W縱會(huì)幼計(jì)匆學(xué)截院黎陳曠艷或利會(huì)贏計(jì)斜規(guī)膨范自體憲系鍬的卵構(gòu)貧成東崗北毒財(cái)事經(jīng)鹿大悠學(xué)嘉會(huì)謊計(jì)過(guò)學(xué)汽院做陳澤艷付利二乳、留真賄實(shí)灶性齒原族則投資者和債權(quán)人等其他方面國(guó)家宏觀經(jīng)濟(jì)管理部門會(huì)計(jì)信息生成披露企業(yè)內(nèi)部的經(jīng)營(yíng)管理者東鎖北過(guò)財(cái)謠經(jīng)牢大巾學(xué)棄會(huì)礦計(jì)太學(xué)傳院習(xí)陳構(gòu)艷框利三己、蝴科休學(xué)壇性招原價(jià)則系版統(tǒng)塘性：年設(shè)泄計(jì)禽會(huì)師計(jì)允制充度侄時(shí)慘要原從帳整設(shè)體挪上迷考麻慮室會(huì)誤計(jì)期制殃度躁與起其育他隊(duì)制漏度庸的滔協(xié)根調(diào)尾以鴉及噴內(nèi)拉部釋各篇制切度吉之羽間墓的奏照訂應(yīng)宵和搜統(tǒng)掀一緊。合擔(dān)理乏性：陪設(shè)運(yùn)計(jì)孔出餃的肝會(huì)翁計(jì)丈制湊度野既競(jìng)要光有萬(wàn)利由于全提螞高吃會(huì)降計(jì)沃工塔作殿質(zhì)值量析，訊又件要稈簡(jiǎn)遣便學(xué)易藏行際；橋既獸要嫩符鍬合陷會(huì)魚計(jì)夠理纖論轎，朽又敏要程有棟利污于死會(huì)皇計(jì)進(jìn)實(shí)辰踐罪；揪既證要會(huì)適辰應(yīng)漢于終手認(rèn)工事操閃作煌，同又忽要壩能習(xí)適細(xì)應(yīng)圾會(huì)源計(jì)如電甲算沿化欺要慚求嫩。東輕北繁財(cái)釋經(jīng)糠大啊學(xué)呼會(huì)窗計(jì)嫩學(xué)竊院什陳往艷源利四始、正針礙對(duì)臭性熱原暮則從顏實(shí)彈際必出產(chǎn)發(fā)亮，戶針捆對(duì)所單富位商的遣具使體臺(tái)實(shí)嘴際狠來(lái)療進(jìn)奪行氣設(shè)坑計(jì)設(shè)盈計(jì)秒會(huì)刻計(jì)剪制貧度鐵，躍切辦忌煎生側(cè)搬書硬友套東易北悅財(cái)附經(jīng)籍大閘學(xué)逢會(huì)喉計(jì)殿學(xué)暢院鴿陳嫌艷基利五撫、工內(nèi)地部冷控邀制室原甜則全耍面將：終企施業(yè)方的磁供凳、蔽產(chǎn)播、局銷因各船環(huán)棵節(jié)波、販各賽工示作發(fā)崗餓位煤和谷人菌員請(qǐng)的沫職咸責(zé)郊權(quán)牙限伐等鳴都顫應(yīng)掠貫臥徹販內(nèi)僻部策控厚制尼制尋度切頭實(shí)艦：石內(nèi)仍部造控由制厭采烏用投的糾形索式偵、繁辦匪法轎和吼要僅求瓦，檔應(yīng)籮可鬧行圈、清可超控沿和暫有籍效內(nèi)儲(chǔ)部叼控哲制售制悠度姻：企油業(yè)禁為杏加宗強(qiáng)償崗洲位瓶責(zé)亂任則，稈保別護(hù)鈔資伸本現(xiàn)安搏全擠，愿確盼保課會(huì)舟計(jì)癥記索錄披正絞確迫可街靠鴨，火在都企獻(xiàn)業(yè)榮內(nèi)潔部由組掛織避分王工石、抗業(yè)閃務(wù)墾處鼻理背、振憑池證斜手厭續(xù)翻和退程上序引等頑方龜面向所扎規(guī)淺定奧的渾既諒相仁互煤聯(lián)竭系烈又捧相沉互暮制售約法的循一英系溫列憑管虛理供制考度勵(lì)。東金北乳財(cái)勾經(jīng)焦大圈學(xué)廁會(huì)猛計(jì)洲學(xué)籌院緩陳功艷叛利六出、隱效挪益析性池原至則在訴目猜前四的傾經(jīng)勁濟(jì)飼發(fā)呀展怒水玩平運(yùn)和菠經(jīng)謎濟(jì)期政斥策俱下軍，鵝進(jìn)達(dá)行劣制妥度氧設(shè)戒計(jì)盼時(shí)慈，圍通掘過(guò)仍制狠度盛收脾益無(wú)和擁制蘭度螺成耐本敏的吹比撈較港來(lái)罩選惱擇很制短度罩效鵲益切最犧大攤的能設(shè)側(cè)計(jì)琴方雕案一華要室盡合量煤節(jié)總約始設(shè)蟲計(jì)般費(fèi)艘用青；二廉要惱充垂分紹考山慮扔會(huì)授計(jì)輩制摧度中運(yùn)陪行敗的殿經(jīng)圾濟(jì)痰性東傻北惹財(cái)尋經(jīng)蝴大串學(xué)撈會(huì)遞計(jì)毅學(xué)衛(wèi)院怕陳物艷女利七蛇、兔適則應(yīng)本性看原口則會(huì)恢計(jì)殲制民度一涉經(jīng)雞建藝立搶，撐就謙應(yīng)冰保換持元相顛對(duì)鈔穩(wěn)泰定兇，屠不缺宜晃經(jīng)逢常待改促變要漿對(duì)榆企止業(yè)里未順來(lái)旬一妙定繁時(shí)料期蹦內(nèi)賭的桶發(fā)極展典情酒況覆作臘出欄恰挪當(dāng)逢的啄估欲計(jì)的，滲以類保鋸持遺會(huì)堅(jiān)計(jì)廉制扇度懂具供有稱一濁定竿的欠適無(wú)應(yīng)萌能涂力新牙制核度繪投商入醒正幣式犧使膠用甜前蟲，園應(yīng)敵采寧取警謹(jǐn)?shù)郎髡Q的汁態(tài)熱度蕉進(jìn)鉤行早小哭范納圍徑試荷驗(yàn)彼，承不希斷隔修猶改不完銹善衛(wèi)，既切懇不床可反操楊之價(jià)過(guò)綿急東拳北語(yǔ)財(cái)四經(jīng)優(yōu)大園學(xué)露會(huì)蒸計(jì)卡學(xué)班院同陳獄艷差利第荒三忽節(jié)尚會(huì)廊計(jì)腥制啞度腰設(shè)獨(dú)計(jì)廢的叮程嬌序一皆、廚準(zhǔn)喚備李階逝段二灶、紫設(shè)后計(jì)撇階尺段三叮、奶試設(shè)行雄和孤修假正賞階隔段東容北錢財(cái)偏經(jīng)芝大偶學(xué)葉會(huì)絹計(jì)寬學(xué)卡院矛陳余艷矩利一扭、翻準(zhǔn)奴備細(xì)階醉段（盜一萌）值確蠅定執(zhí)設(shè)磨計(jì)那的捷內(nèi)盲容燭和爬目育的（若二賴）味制勒定倒設(shè)嫩計(jì)絲式方搬案氏和床設(shè)捕計(jì)巨規(guī)驢劃（繳三始）信調(diào)節(jié)查椅研五究東療北房誠(chéng)財(cái)趟經(jīng)欲大物學(xué)冒會(huì)蒸計(jì)除學(xué)診院附陳潛艷責(zé)利（撈一盆）塑確重定劣設(shè)味計(jì)壇的遼內(nèi)跡容值和霉目疾的從象設(shè)遇計(jì)右內(nèi)奧容坊：百會(huì)無(wú)計(jì)蛾核度算毅、兼會(huì)名計(jì)過(guò)控獅制普、削會(huì)荷計(jì)敞組貨織全鞭面撿設(shè)猴計(jì)：忙設(shè)臣計(jì)吼整劑套坡的愚會(huì)隊(duì)計(jì)桑制劍度局陳部紛設(shè)議計(jì)：炭對(duì)部部前分研經(jīng)掠濟(jì)瘦業(yè)帽務(wù)信的呢設(shè)扭計(jì)開，包茫括狡修酸訂增性扣設(shè)麗計(jì)炸和沉補(bǔ)槳充近性旬設(shè)插計(jì)從設(shè)計(jì)工作所涉及的范圍

東揮北插財(cái)甩經(jīng)沈大炭學(xué)尚會(huì)糟計(jì)政學(xué)島院濫陳腹艷歉利（并二戰(zhàn)）體制陡定厘設(shè)宇計(jì)秋方旦案炭和猛設(shè)閘計(jì)敵規(guī)碗劃確漿定股設(shè)房誠(chéng)計(jì)縮慧的研時(shí)冷間胃安岡排語(yǔ)（央進(jìn)嘩度盈表斥）明莖確摸設(shè)牲計(jì)戲的壤內(nèi)網(wǎng)容戒（也設(shè)雖計(jì)放項(xiàng)卻目丑）配爪備脖一減定扔的辮設(shè)若計(jì)螺人丟員冒（炎思妨想臉?biāo)厣儋|(zhì)征好冊(cè)，噸知如識(shí)多淵降博袍，卵經(jīng)銳驗(yàn)俯豐胃富滾）東更北必財(cái)估經(jīng)似大吐學(xué)站會(huì)蠟計(jì)側(cè)學(xué)象院敲陳渡艷胞利（壇三笛）畢調(diào)鳳查攜研城究了云解仍企棋業(yè)腸生星產(chǎn)揀經(jīng)適營(yíng)糞的房誠(chéng)實(shí)仆際殿情格況了膝解虛企鮮業(yè)孔現(xiàn)錦行柄會(huì)革計(jì)露制喘度域的莊執(zhí)賊行殖情絲式?jīng)r征晝?cè)兓蛞鈽蛞娒停ǜ咂笳覙I(yè)籠領(lǐng)諸導(dǎo)治、頭各等職電能授部漢門嫂特跡別月是鼻會(huì)療計(jì)茄部修門誰(shuí)以衰及響主散要汁會(huì)延計(jì)換人房誠(chéng)員效對(duì)牌會(huì)跪計(jì)可制端度仇設(shè)纏計(jì)會(huì)的鍋要卷求址）調(diào)麥查未其搏他碎相任關(guān)剪情烘況組蘭織刃機(jī)棕構(gòu)斯與拐人某員表情擔(dān)況敘，辰有溉關(guān)屯規(guī)御章蝕制濱度癢，懷統(tǒng)腫計(jì)宵核殿算晚、櫻業(yè)港務(wù)貼核出算律的集實(shí)斧施廣情承況弱，峰最工近隨頒夸布光的建有沉關(guān)洋法建律裙、降法嚇令最、較制守度紙和密準(zhǔn)標(biāo)則目，少同螞行闖業(yè)蠢先盒進(jìn)回企州業(yè)忌的扇會(huì)筒計(jì)胸制遮度忍等由。東炸北綠財(cái)撒經(jīng)基大求學(xué)爺會(huì)咐計(jì)蠶學(xué)咬院扒陳破艷畜利二牲、棵設(shè)辛計(jì)較階賣段（項(xiàng)一懼）覆擬卸定儉設(shè)瓦計(jì)芽大嗚綱（紡二勻）削進(jìn)腔行濾設(shè)弦計(jì)東乒北皆財(cái)余經(jīng)濟(jì)大樓學(xué)坊會(huì)刻計(jì)福學(xué)斬院趣陳企艷織利（磚一增）品擬掙定瘋設(shè)晝計(jì)晌大領(lǐng)綱根怠據(jù)蒜國(guó)兔家學(xué)統(tǒng)鞭一稠會(huì)彎計(jì)竹制愁度嚷的職要霞求四初旦步列擬缺定豪本堵企督業(yè)草的淋會(huì)今計(jì)而科械目初快步蔽擬輛定商賬榨簿擦組四織京系角統(tǒng)晌圖主虹要寇產(chǎn)欺品禍成紫本碗流吹程掌圖主但要蠻業(yè)凳務(wù)完工泉作徐流跟程挖圖原嗚始育記紡錄也流縱程旅圖關(guān)遺于鑼采冤購(gòu)?fù)⒆′N練售嘩、訪籌沾資枕、谷投脫資佩、雖成灰本慎、灘利梢潤(rùn)份等奸的禍核悅算期方凱法活和曾要宿求會(huì)搭計(jì)郵管叫理名工置作懸的勇總孟體環(huán)思旬路會(huì)武計(jì)庭制支度堪設(shè)排計(jì)李的膚進(jìn)僻度湖計(jì)違劃東恒北功財(cái)委經(jīng)返大屆學(xué)乳會(huì)將計(jì)堅(jiān)學(xué)詠院勤陳棒艷把利（投二桑）拌進(jìn)踐行御設(shè)團(tuán)計(jì)1秘.設(shè)概計(jì)耽程杰序2問.設(shè)互計(jì)晴會(huì)遷計(jì)辨制旬度洞時(shí)票應(yīng)辰注僅意登的沸問攝題東盲北認(rèn)財(cái)槳經(jīng)閑大錘學(xué)餐會(huì)衰計(jì)予學(xué)愁院泊陳賠艷攤利1秋.設(shè)期計(jì)捏程閥序設(shè)曉計(jì)梯企介業(yè)辟的蓋會(huì)察計(jì)河機(jī)騾構(gòu)助和初人腿員飼配吃備遺，雁以約及犁機(jī)現(xiàn)構(gòu)浩人省員忠之據(jù)間頂?shù)脑~控?fù)踔齐m與職相地互體制輝約瓣制氧度設(shè)畢計(jì)棉企確業(yè)賤所傷采落用振的躺會(huì)晨計(jì)左核繞算復(fù)程瓣序設(shè)哄計(jì)提收掃入嫌、蜂成板本莫、言費(fèi)暢用濾的刷核頃算野和戰(zhàn)控旱制建制腥度設(shè)揚(yáng)計(jì)夠資室金附、屬財(cái)告產(chǎn)霸的央核飽算奇和麥控欄制用制狹度系援統(tǒng)曲設(shè)冤計(jì)講確桿定穴會(huì)脹計(jì)獻(xiàn)科敏目針、董原孕始穿記杯錄伐、減會(huì)棄計(jì)勢(shì)憑羨證限、伏會(huì)衫計(jì)頓賬們簿稱和印會(huì)憑計(jì)堪報(bào)賴表進(jìn)惕行午全梳面睬綜瞇合字整踩理作，臥修商繁罰補(bǔ)上缺愉，魂形電成該一親個(gè)焰完米整垮體楚系寫吳成狀正膨式責(zé)的薯書根面樣會(huì)膚計(jì)子制徑度里草鄙案東輩北訓(xùn)財(cái)外經(jīng)檢大交學(xué)筍會(huì)輸計(jì)被學(xué)匯院至陳滅艷迎利2陶.設(shè)吃計(jì)齊會(huì)本計(jì)廣制穗度逆時(shí)林應(yīng)糞注掏意服的蔽問虹題要僚貫漸徹絹國(guó)順家吃的善方積針展、貴政售策抓和察法籌規(guī)要更符裹合樹企碑業(yè)普會(huì)禿計(jì)類準(zhǔn)系則星、請(qǐng)企抹業(yè)魂會(huì)革計(jì)漸制陸度敏和傳其流他掩國(guó)趕家恒會(huì)略計(jì)申制針度抹的橡規(guī)哥定各暈項(xiàng)蠶會(huì)膛計(jì)駐制面度鞏要瘋具姿體冷、網(wǎng)全奮面騎、軌準(zhǔn)籃確懶，礎(chǔ)滿自足辣本鼠企懇業(yè)挨的俱需錦要祖；旬防青止腿簡(jiǎn)銳單份化要沾適售應(yīng)渠企火業(yè)偵內(nèi)閉部捷控采制捉的紅要晝求正洲確姥處夜理灑各拆部階門氧的俊關(guān)望系正持確京處恒理雕會(huì)品計(jì)恰制忠度訂與嚼其瞧他細(xì)制穿度誕的既關(guān)盛系東妻北礦財(cái)眠經(jīng)誘大臭學(xué)記會(huì)理計(jì)載學(xué)丙院維陳礙艷閥利三步、脊試求行況和峽修國(guó)正譽(yù)階紅段試燈行柄階賠段緞，塑設(shè)攀計(jì)炸者滴應(yīng)尊深芝入餓基足層行，還發(fā)皇現(xiàn)專草敘案午中緊的鑄缺海陷虧和魔薄虹弱掛環(huán)綁節(jié)厚并海聽鐘取岸群現(xiàn)眾皮意駝見捧，危尤巷其盲注哀意津各慮職僵能課部苗門騎和掀會(huì)已計(jì)工人宗員籍對(duì)老制側(cè)度沒草差案片正肉反燈兩柏方其面怕的臥意濁見盟；胡對(duì)是某程些帝部筐分賤還扔可文根艙據(jù)贏反儉映士，竄另藏行談擬否定紫不刷同柔方氏案潤(rùn)，知對(duì)螺比歷后辱進(jìn)京行爛優(yōu)蹈選蹦。修嘩正慘階懂段堤，愧應(yīng)脆將賣試娛行噴情典況碧小貸結(jié)倘，刮對(duì)柔正潛反案兩哨方愿面得意哭見楊進(jìn)結(jié)行惕篩腸選稍，脈肯茄定傭正昌確菌部憂分摟、量修念改啞補(bǔ)射充渡缺挪陷飾部經(jīng)分?jǐn)_。壘最總后毫修漆正待定牙稿罩，怨作塔為投正川式念會(huì)帆計(jì)聽制尋度投貫皇徹尤實(shí)考施久。東概北柴財(cái)壘經(jīng)肌大殿學(xué)對(duì)會(huì)脆計(jì)經(jīng)學(xué)浮院框陳烘艷泳利第鞭四把節(jié)草會(huì)取計(jì)護(hù)制桿度價(jià)設(shè)衛(wèi)計(jì)鞭的評(píng)方戶法一點(diǎn)、初文侵字夾說(shuō)杜明揚(yáng)法二召、氧表刷格稿法三芝、啟流殊程杠圖萄法東踏北潮財(cái)娃經(jīng)粒大結(jié)學(xué)闊會(huì)批計(jì)妹學(xué)巡壽院長(zhǎng)陳孤艷醫(yī)利一荒、您文拔字六說(shuō)問明飲法文睬字財(cái)說(shuō)拴明巧法是弊會(huì)歸計(jì)蠅制椅度設(shè)造計(jì)坊中使鬼用最希多妨的淡方偉法

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排列得體同一層次的語(yǔ)句段落采用相同的字號(hào)排列；不同層次的采用合適的編號(hào)形式。東咳北島財(cái)留經(jīng)惹大顫學(xué)佳會(huì)鋼計(jì)剪學(xué)恥院優(yōu)陳熱艷申利二牛、擇表置格譽(yù)法表陶格祥尺土寸璃統(tǒng)路一（燥便造于優(yōu)裝河訂犁保在管憲）表辰格扛劃涼線兵標(biāo)墨準(zhǔn)（富空夠邊發(fā)劃潔線祝，忘欄存次渡劃努線盜）表板格午制粗作插控遼制枯（柱表礙格制塞作狗、良修菜改掩及屯廢遭止的箭申馳請(qǐng)皺審麻批獨(dú)程檔序反）用線表陜格恨形荒式灰反螞映息會(huì)霧計(jì)厚制旋度尖中銅使扮用尖的步憑恐證蠢、條賬涌頁(yè)棋和司報(bào)疾表完格芽式有袍關(guān)慰主雄管列部責(zé)門龜應(yīng)彎確霸立只用稱紙鞭規(guī)踩格表撕格色劃憲線息示秧例東翅北從財(cái)亡經(jīng)懼大資學(xué)貸會(huì)抄計(jì)貌學(xué)掉院念陳格艷喜利三君欄點(diǎn)式里總寬賬年每憑姐證摘爽要漲借忘方淺金異額破貸句方滿金糟額援借傷或逼貸撿余躲額月鐘日色字絞號(hào)會(huì)端計(jì)款科驢目屯：元第竹頁(yè)東薦北納財(cái)似經(jīng)鐵大州學(xué)親會(huì)仙計(jì)移學(xué)久院雀陳傷艷各利三速、攏流仁程脂圖糧法（外一皆）乒框傳圖飛式燙流趣程忙圖（執(zhí)二語(yǔ)）稠符慘號(hào)饒式汽流燃程擇圖東山北胖財(cái)躺經(jīng)鐵大酷學(xué)抄會(huì)夠計(jì)破學(xué)巧院默陳嗽艷狂利（體一醬）瞇框獵圖沸式盆流惹程刃圖用擴(kuò)矩朋形漏框轉(zhuǎn)圖留和妥直筆線鵝組鎖成由，投框宣圖翻反嚷映轎所播處貞理府的明內(nèi)棄容訪，稿直艦線催反兼映澇信脅息尸及寫其螺載紋體曾的假傳冶遞膚；飾或歸框側(cè)圖筍反奔映崗信技息矛及宜其榴載平體競(jìng)，絡(luò)直盆線臉反壓映宅處度理臉要精求華。騎常方用聾于簡(jiǎn)忽單捐的業(yè)耗務(wù)城處拍理甲流蜂程級(jí)。處理內(nèi)容1處理內(nèi)容2處理內(nèi)容4處理內(nèi)容3處理內(nèi)容5信息載體1信息載體2信息載體3信息載體4東治北怒財(cái)慶經(jīng)杯大爆學(xué)歪會(huì)細(xì)計(jì)駱學(xué)柔院猛陳丸艷龜利（哈二修）滾符襖號(hào)咱式邪流腔程際圖用連具朗有季一礙定勸意觀義溪的檔符占號(hào)束，永形鴿象椅反堡映科業(yè)冰務(wù)屋處屆理請(qǐng)過(guò)暮程依的編圖詢表即。里被廣服泛足應(yīng)右用于嗽業(yè)滅務(wù)酷處茄理里程戲序摘設(shè)簽計(jì)僚中政。憑證報(bào)表作業(yè)賬冊(cè)長(zhǎng)期保存連接號(hào)暫保存我蒙國(guó)鴿尚瘦未辯制脊定該出狡統(tǒng)定一痰的壺業(yè)破務(wù)寺流丟程竿圖京符慚號(hào)東福北究財(cái)無(wú)經(jīng)用大斑學(xué)寸會(huì)會(huì)計(jì)杏學(xué)串院摘陳溫艷賢利縱屬式鉗流膏程黃圖改的各繪笨制瘋方燈法將奏一芬項(xiàng)牧業(yè)是務(wù)姐處氣理陡過(guò)彎程過(guò)按袖照制次壁序罩先嗓后伯，無(wú)用婚一幫條屯主旨線詳垂汽直鏡串看連冤起團(tuán)來(lái)糾，暖業(yè)聞務(wù)產(chǎn)處托理益過(guò)那程臟中弄發(fā)填生僵的閘單薪據(jù)旁、已憑決證須以再及翼憑瞞證嫁的夢(mèng)分合類胸、聯(lián)記僵錄膽、小歸陸集回、吧匯路總喝等閑處需理能步蹦驟增，神都袋用殖具別體陪圖河式孔描岸繪砍出肥來(lái)顯藥著屯特夕點(diǎn)光：邁對(duì)偉每舉個(gè)鴉處包理無(wú)步董驟繪都減有壘相伴應(yīng)涌的貌注晌釋希，亂以再簡(jiǎn)指明揮扼艘要孝的丙文灑字鞠闡裙明蠢各瞧步偏驟枝的魄工頑作紛內(nèi)禿容誤、末控除制懂性交質(zhì)掃和肯特綱點(diǎn)甚。較團(tuán)易叔為陪人們理懲解倡，圣但益難基以鈔反昏映乒各要部克門雹之鼓間捐的油聯(lián)諒系東呈北御財(cái)輕經(jīng)洋大聾學(xué)襖會(huì)輔計(jì)繭學(xué)嫁院框陳魄艷池利橫藏式版流診程個(gè)圖失的攔繪營(yíng)制隔方愚法以表業(yè)綱務(wù)域處柱理盲過(guò)塵程劃中尼各切部肚門深的愿控綁制冠和善實(shí)傷施辮范清圍項(xiàng)以攔及肉部不門可之熟間意的暢聯(lián)叢系巷為洽基持礎(chǔ)燃，制橫規(guī)向謀表活示班憑當(dāng)證仰、刮單鄭據(jù)軋?jiān)诙懿考组T住之宇間浮和暖部裹門啦內(nèi)驗(yàn)部零的弟傳判遞教、硬分完配堅(jiān)、犁記駱錄斤、勿歸基檔撿等殊步沈驟受?？上阆敌蚪y(tǒng)綠地耐、垮完違整威地貧反食映龍業(yè)豆務(wù)乓處律理石過(guò)等程藍(lán)中絨各振職建能鑼部致門稼之樸間網(wǎng)的遞聯(lián)粉系類，儉但蜓不研便落于么對(duì)賴各反步冬驟撤的沃活扭動(dòng)姓作饒簡(jiǎn)士單茶的點(diǎn)文托字莊敘史述晶。橫醋式雅流杰程嶼圖隙示明例東慶北唯財(cái)槐經(jīng)畢大倚學(xué)墊會(huì)第計(jì)沿學(xué)節(jié)院濾陳僚艷膽利③②2出覽納細(xì)部藝門步收導(dǎo)現(xiàn)航程嘗序狠設(shè)康計(jì)業(yè)艷務(wù)排部詳門營(yíng)出位納炮部徐門篇會(huì)遮計(jì)墳部臘門負(fù)田責(zé)匠經(jīng)炕辦蔥出就納擁負(fù)誕責(zé)青記鹿賬收醒款首通椒知12審交核1收容據(jù)①收筐款1客嗓戶②①③定吊期1宿②審扛核現(xiàn)聚金欄日船記隨賬明劣細(xì)曾賬東海北敬財(cái)憲經(jīng)扛大辱學(xué)刑會(huì)舅計(jì)館學(xué)沃院醫(yī)陳史艷爆利復(fù)機(jī)習(xí)盼思辰考肥題1．疼什碎么益是都會(huì)漠計(jì)挺制噴度座設(shè)廁計(jì)恒？叨為做什沖么雄要治進(jìn)瘦行延會(huì)綠計(jì)屬制鉛度疫設(shè)野計(jì)頃？2．虎會(huì)麻計(jì)恩制潮度蛙設(shè)苗計(jì)減的楚基匯本喉內(nèi)棵容峰有尋哪文些習(xí)？3．采在物進(jìn)刊行君會(huì)合計(jì)爭(zhēng)制墾度賠設(shè)廈計(jì)撞時(shí)供，腥需漂要鍛遵替循孟哪喜些音原僑則帽？4．失會(huì)頸計(jì)喝制皮度淡設(shè)痛計(jì)楊有笨哪真些重步膊驟蛇？階每頌一轎個(gè)鞠步交驟叉有仇哪捧些繞具寫體圓工醋作國(guó)？5．袍設(shè)遣計(jì)窯會(huì)幻玉計(jì)鐮制鞏度欄時(shí)鉛，姨有士哪卷些恐方褲法繳可饞供沸選天擇燈？東憂北技財(cái)江經(jīng)魔大挺學(xué)紋會(huì)潑計(jì)田學(xué)烏院稻陳薄艷脹利會(huì)己計(jì)籍制謀度用與杯相年關(guān)字概壁念1行.會(huì)傲計(jì)克制午度2炕.會(huì)栗計(jì)剩準(zhǔn)染則3肌.會(huì)逝計(jì)僻政危策4圍.會(huì)嶼計(jì)鏈法瘡律5趴.會(huì)蒜計(jì)窩規(guī)飼則6骨.會(huì)聚計(jì)配方螺法東冒北撞財(cái)難經(jīng)織大竊學(xué)衫會(huì)窩計(jì)書學(xué)簽院鋪陳區(qū)艷置利1映.會(huì)繩計(jì)計(jì)制盾度謠（a非c淺c拳o楚u的n庸t杰i猜n情g愛s圈y測(cè)s這t嗚e怕m）進(jìn)山行探會(huì)尸計(jì)姓工裂作玩、柔處帶理步會(huì)鞭計(jì)旁事點(diǎn)務(wù)緣瑞的菠原擦則東、叼程私序鞋和引方懶法魂的態(tài)總累稱洞，鋤是慘部停門棕和奇企養(yǎng)業(yè)招進(jìn)籃行舒會(huì)淺計(jì)林工你作解的曉規(guī)晃范續(xù)和附準(zhǔn)困則店。廣義會(huì)計(jì)制度國(guó)家制定的會(huì)計(jì)方面所有規(guī)范的總稱。包括會(huì)計(jì)工作管理制度、會(huì)計(jì)機(jī)構(gòu)和人員制度、會(huì)計(jì)核算制度和會(huì)計(jì)監(jiān)督制度等。狹義會(huì)計(jì)制度國(guó)家財(cái)政部門制定的會(huì)計(jì)行為規(guī)范——會(huì)計(jì)核算制度東借北仆財(cái)鍛經(jīng)唐大虜學(xué)鍛會(huì)目計(jì)夾學(xué)木院喊陳需艷挽利2貴.會(huì)和計(jì)仁準(zhǔn)利則五（a搖c箭c輛o慮u膛n勺t脅i蟲n來(lái)g佩s筑t遭a母n定d墾a隱r伯d悠s）概頭念蝴：由惠習(xí)躲慣矛、聯(lián)法貌律愧或熟會(huì)微計(jì)陡團(tuán)貝體刷、異會(huì)蠻計(jì)居管犁理蟲機(jī)憐構(gòu)鼠提填出皂的脊對(duì)雷會(huì)攏計(jì)磁人科員碼從也事返會(huì)跌計(jì)險(xiǎn)實(shí)漢踐魄所灣應(yīng)域遵劑循繩的烏標(biāo)味準(zhǔn)廊，暈是此會(huì)蘇計(jì)喘核帆算掠工裁作系的基那本宗規(guī)臣范，緣瑞也淚是制虜定刑會(huì)卸計(jì)長(zhǎng)制說(shuō)度綢的連依辮據(jù)。會(huì)棋計(jì)韻制盆度愛與會(huì)體計(jì)蔬準(zhǔn)魂則販的然關(guān)伍系新奔的咬企徑業(yè)仍會(huì)涌計(jì)懸準(zhǔn)喉則叨體熟系爬：1項(xiàng)背基壤本今準(zhǔn)畝則鈴和3依8項(xiàng)分具錘體浴準(zhǔn)制則兩，茅于2礎(chǔ)0獻(xiàn)0砌7年1月1日誕正昏式立實(shí)澡施織。東漂北姜財(cái)舞經(jīng)襲大日學(xué)溜會(huì)暑計(jì)臺(tái)學(xué)前院相陳壞艷案利會(huì)滾計(jì)含準(zhǔn)逢則竿與船會(huì)楚計(jì)肢制嘆度揀的精關(guān)膨系

會(huì)計(jì)準(zhǔn)則

會(huì)計(jì)制度

聯(lián)系

1.來(lái)源于會(huì)計(jì)實(shí)踐，指導(dǎo)會(huì)計(jì)實(shí)踐

2.具有共同目的——提高會(huì)計(jì)工作水平

3.對(duì)會(huì)計(jì)信息有共同需求——相關(guān)性、可靠性、可比性和一致性

區(qū)別重點(diǎn)會(huì)計(jì)本身的科學(xué)性和會(huì)計(jì)職業(yè)規(guī)范國(guó)家政策在會(huì)計(jì)工作中的貫徹實(shí)施體系核心是會(huì)計(jì)報(bào)表核心是會(huì)計(jì)科目，具體規(guī)定會(huì)計(jì)核算方法實(shí)行條件依靠自身的權(quán)威性、公正性來(lái)維持由國(guó)家強(qiáng)制執(zhí)行，依靠其權(quán)威實(shí)行適用范圍所有的會(huì)計(jì)實(shí)務(wù)特定的會(huì)計(jì)制度只適用于特定的會(huì)計(jì)實(shí)務(wù)穩(wěn)定性相對(duì)穩(wěn)定隨國(guó)家政策、法令的變化而變化制定機(jī)構(gòu)由專門組織研究制定并負(fù)責(zé)監(jiān)督實(shí)施由政府財(cái)政部門或企業(yè)主管部門制定接受程度具有廣泛的實(shí)施基礎(chǔ)可接受程度相對(duì)差些東舌北賺財(cái)?shù)?jīng)侍大邪學(xué)返會(huì)論計(jì)徒學(xué)安院恥陳爺艷遭利3喇.會(huì)跡計(jì)盞政割策忠（a疼c凡c存o炕u測(cè)n箏t純i曲n趕g忘p侵o支l馬i六c飾y）概枝念撲：企盡業(yè)耐在矛日庭常執(zhí)會(huì)哀計(jì)覆核景算乞中窩，強(qiáng)對(duì)踐具動(dòng)體著經(jīng)扛濟(jì)唉業(yè)俱務(wù)袖采鄰取殃的蛙會(huì)堆計(jì)芳處鉛理凍原播則橫、鍬程艷序犬和慢方鉗法蘿。重陪要執(zhí)的肌會(huì)庸計(jì)湊政途策團(tuán)包聲括染：街計(jì)月量團(tuán)基牲礎(chǔ)哲、求存舟