會(huì)計(jì)培訓(xùn)教程1.

會(huì)計(jì)定義2.

會(huì)計(jì)對(duì)象3.

會(huì)計(jì)等式4.

會(huì)計(jì)核算的基本前提5.

會(huì)計(jì)職能6.

會(huì)計(jì)核算程序7.

會(huì)計(jì)憑證8.

會(huì)計(jì)賬簿9.

會(huì)計(jì)報(bào)表10.財(cái)務(wù)分析指標(biāo)一、會(huì)計(jì)定義“零星之為計(jì)，總和算之為會(huì)”---清朝學(xué)者焦循《孟子正義》

一堪、膛會(huì)跟計(jì)悼定溜義會(huì)燈計(jì)參：汽是愈經(jīng)匹濟(jì)專管乳理虹的抄組疊成房誠部令分硬，廢它只是摧以基貨兼幣您為快主挎要倆計(jì)屋量蜘單樣位差，堤以池憑頁證譜為勸依岔據(jù)討，苦采拍用楚專嘩門業(yè)的登方臉法姿，直對(duì)弱會(huì)從計(jì)叉主是體踏的匆經(jīng)充濟(jì)鑰活易動(dòng)職進(jìn)匆行清全卵面掘、蛾綜巖合妖、逃連告續(xù)陰、奮系狂統(tǒng)隙的帆核穗算威與且監(jiān)坑督駐，秩向遇有鐮關(guān)堤方議面釋提敘供殿會(huì)臺(tái)計(jì)素信陪息口，拳參索與版經(jīng)名營幟管尺理狼，繳旨扣在揪提態(tài)高畏經(jīng)勢(shì)濟(jì)螺效炊益收的雹一咳種保管習(xí)理靠活認(rèn)動(dòng)。二韻、慌會(huì)猾計(jì)位對(duì)數(shù)象即:資貍金桂運(yùn)功動(dòng)三子、桶會(huì)河計(jì)睡等環(huán)式資牛產(chǎn)摟=飛負(fù)線債覆+跟所將有爭者貓權(quán)窗益收注入–費(fèi)瞇用渣=軋利姜潤四樣、憑會(huì)粘計(jì)區(qū)核倘算拘的棟基秤本濫前京提1、會(huì)怨計(jì)倒主截體2、咸持版續(xù)款經(jīng)料營3、根會(huì)唱計(jì)廢分顛期4師、肆貨谷幣蓋計(jì)復(fù)量五夸、鑰會(huì)用計(jì)宏職泄能進(jìn)患行瞇會(huì)勾計(jì)瓜核椒算喬、顧實(shí)負(fù)施漸會(huì)萌計(jì)盤監(jiān)議督至；倉參絞于蒙預(yù)姨測(cè)味、并決續(xù)策組，搏并煌對(duì)完經(jīng)桿濟(jì)祖活玻動(dòng)弦進(jìn)歇行望控雁制摧、曬分鍬析念和校評(píng)昆價(jià)印。明其貨中盆核鋒算潮與問監(jiān)齊督啟是搶基洽本絨職簡能旺。五代、燭會(huì)舞計(jì)碧職傅能我蘆國罪《朱會(huì)磁計(jì)出法裳》持第混十年條招規(guī)互定悶：氧下秋列紡經(jīng)仗濟(jì)納事燦項(xiàng)勇，蘿應(yīng)嫩當(dāng)努辦遠(yuǎn)理慌會(huì)匹計(jì)級(jí)手奔續(xù)組，涉進(jìn)匯行株會(huì)康計(jì)貧核殘算扇：1片.潔款射項(xiàng)六和萬有須價(jià)折證遙券太的臉收挪付2遲.仗財(cái)夜物案的告收右發(fā)皆、疑增飼減勾和位使鼠用3賭.葡債給權(quán)蛾債增務(wù)暮的喉發(fā)狼生正和導(dǎo)結(jié)嘆算4釋.野資燙本想、中基術(shù)金常的栗增角減5字.即收裹入督、賤支鬧出村、運(yùn)費(fèi)斯用父、輛成辨本鍬的沿計(jì)范算6班.閃財(cái)如務(wù)投成字果仇的秋計(jì)更算泳和液處柜理7靜.需堪要橫辦當(dāng)理資會(huì)損計(jì)禽手付續(xù)撿、蘇進(jìn)撇行跟會(huì)景計(jì)層核球算診的抖其栗他膽事線項(xiàng)顯。六擊、疾會(huì)移計(jì)搖核喬算騙程蓄序七必、穗會(huì)癢計(jì)判憑星證會(huì)類計(jì)糟憑綢證暗：豆是決記膚錄鏡經(jīng)槽濟(jì)厚業(yè)珠務(wù)姓事和項(xiàng)薄發(fā)病生鉛和碗完錄成栽情肥況宴，謠明腐確浩經(jīng)澤濟(jì)洲責(zé)蓋任待，挨據(jù)脊以忙登茂記染賬拖簿頑的丸具奇有皮法信律漢效白力鉤的銷書買面詢證脖明晃文境件福。八冷、辣會(huì)栽計(jì)脅憑犬證(一親)展、日會(huì)記計(jì)扣憑蜓證代作叨用1圍.皺提易供碎原長始烏資蠅料甘，選傳總導(dǎo)棚經(jīng)停濟(jì)賀信螺息鉆的滾載威體2惕.似進(jìn)習(xí)行戶會(huì)這計(jì)余核權(quán)算痛的范依崖?lián)?俱.羽實(shí)鼻行美會(huì)嶄計(jì)振監(jiān)芬督坑的興依星據(jù)4過.愿加曲強(qiáng)妙經(jīng)屆濟(jì)瓣責(zé)麥任灑制奧的寬手正段八常、拼會(huì)徹計(jì)裹憑纖證(二歐)皮、象會(huì)謹(jǐn)計(jì)消憑愁證冊(cè)分訓(xùn)類天：1混、狠原簡始附憑思證：絞在鉆經(jīng)璃濟(jì)添業(yè)榮務(wù)言發(fā)侮生版時(shí)讀取登得皺和復(fù)填兔制綱，傾載侮明禍經(jīng)貪濟(jì)帳業(yè)些務(wù)頓具灰體章內(nèi)菠容羞和薦完敢成墻情和況陰的某書語面寺證蝕明映，舅它者是油進(jìn)傅行呼會(huì)串計(jì)此核志算標(biāo)的謙原日始星資畢料融和墳主喚要數(shù)依扔據(jù)站。2鋼、車記源賬烘憑攝證睬：根拖據(jù)延原杠始斥憑震證征，表運(yùn)梳用民會(huì)刺計(jì)坑科附目漆和冒復(fù)潔式艱記毫賬御法棍進(jìn)慢行亡歸燦類罩整觀理同而婚編鋼制餃的炸直艘接走作恭為掃記冊(cè)賬融依典據(jù)忠的療憑測(cè)證澇。八翻、秤會(huì)亡計(jì)扇憑熄證原樸始幼憑邪證禾必貢須毀具膊備渣以謊上侍基段本魄內(nèi)欄容司：(蓮1唯)推.崇原兆始巨憑鹿證末的惹名估稱(攀2映)綢.凝填研制州憑印證院的穗日嗓期放及唯憑蘋證所編廉號(hào)(賀3顛)叼.拔接龍受戲憑愈證自的翼單脾位更名魚稱蒜或膝個(gè)究人紅姓唱名(排4杠)董.遣經(jīng)舊濟(jì)擱業(yè)役務(wù)趴的繭內(nèi)逝容鴉、嫌數(shù)距量基、排單老價(jià)櫻和民金奶額(邊5攝).跨填姑制倚憑華證區(qū)的辣單回位糧名逃稱節(jié)和釋有臘關(guān)處經(jīng)帳辦頁人盾的抹簽柳章八淺、也會(huì)蚊計(jì)殼憑幫證原熊始擱憑浴證餅填貪制兵要格求垃：(兔1喬)鋤、互真狼實(shí)若準(zhǔn)申確變(佩2鼠)傅、轟內(nèi)位容店完喂整(倡3強(qiáng))、冬及屠時(shí)嚼填矛制(沉4名)、稈書閘寫惰規(guī)關(guān)范八慘、懸會(huì)捆計(jì)胃憑障證原磨始禍憑昏證緊審畝核袖要鍋求奇：(歐1礙)研形榨式鞠上冶審善核脹：內(nèi)哀容裕完年整蒸、阻計(jì)鴿算營準(zhǔn)連確手胳續(xù)破完欣備奮、縱文筍字如清詠晰(娃2輛)暢實(shí)響質(zhì)私上算審葬核棍：真貝實(shí)據(jù)性必、分合降法鑄性感、傾合徒理特性九乓、蜜會(huì)喜計(jì)洋賬恰簿1敬、定演義會(huì)只計(jì)四賬裳簿:是炸由悔一給定頁格泡式棋，錘相深互太聯(lián)泰系德的黑賬裹頁繭組名成絡(luò)，作以箏會(huì)叨計(jì)毯憑饒證盲為弊依訂據(jù)崗，鑰全糖面、旨連嚼續(xù)節(jié)、亭系專統(tǒng)妄地振記攝錄爛各臣項(xiàng)棍經(jīng)鉆濟(jì)喪業(yè)幣務(wù)弟的蝦簿促籍冠。八乞、者會(huì)儀計(jì)榮賬巨簿2仍.輛會(huì)浙計(jì)域賬羅簿沈作隊(duì)用盡：(丹1宗)各.面全兔面味、鑒連企續(xù)絨、瘡系門統(tǒng)府地年登立記懶和任積冬累買會(huì)別計(jì)增資芝料求的鋒工予具(第2鋪)箏.錢計(jì)皮算事經(jīng)戀營腳成鋼果珍、雪考晚核險(xiǎn)財(cái)抗務(wù)青計(jì)記劃檢執(zhí)堵行蜂情桿況揀的綿依市據(jù)(泄3雄)置.戰(zhàn)編震制野會(huì)錯(cuò)計(jì)蠟報(bào)及表號(hào)的叔主亮要波根廈據(jù)(砌4縣)廢.檢糟查萌和快分喘析另單憐位炸經(jīng)稠濟(jì)照活質(zhì)動(dòng)黨的白重殖要贏依固據(jù)九緩、肌會(huì)脫計(jì)財(cái)賬送簿3苗、會(huì)幕計(jì)脆賬磁簿率分事類(潮1儀)叼.夜按脈用賢途牌分部：序范時(shí)棕賬送簿夫、天分渠類摧賬促簿疾、歪備沈查濫賬夏簿(字2港)唐.按守外妹表暖分己：訂否本豪式斬、黑活紗頁殖式坦、筒卡慮片標(biāo)式九細(xì)、倦會(huì)殲計(jì)膽報(bào)胡表會(huì)斯計(jì)撒報(bào)莖表名：娛是蝦綜包合騙反映映厭企迎業(yè)蘋一盆定父時(shí)唉期跪財(cái)爺務(wù)電狀納況嚇、條經(jīng)浴營俊成孤果隱、玩現(xiàn)鉤金磁流紫量榮和既理獨(dú)財(cái)攏過相程煉的秀書鳥面甚文統(tǒng)件牙。國會(huì)英計(jì)薯報(bào)珍表釘是石會(huì)榆計(jì)企核德算阿過燒程胖的元最挪終戚成鞏果指，嫁也怪是幟會(huì)糟計(jì)次核隊(duì)算天工真作綿的尸總烏結(jié)亭。九納、溝會(huì)佳計(jì)震報(bào)睜表作須用今：1鑼、暈會(huì)廁計(jì)牲報(bào)洪表豪提證供光的穴會(huì)成計(jì)爬信比息碌是悔企德業(yè)露加漠強(qiáng)臨和符改邊善樸經(jīng)身營中管皺理欣的呈重殺要摧依住據(jù)2渣、商會(huì)會(huì)計(jì)藝報(bào)皇表索提蒸供特的歸會(huì)棉計(jì)章信辭息腳是快投醫(yī)資堤者麻和圓債落權(quán)雁人怒進(jìn)巾行稅決曾策割的復(fù)依故據(jù)3巾、奪會(huì)披計(jì)魄報(bào)物表飽提美供牛的運(yùn)會(huì)剛計(jì)莊信石息發(fā)是削國燃家煉進(jìn)欄行集宏亡觀講調(diào)絨控轉(zhuǎn)和擴(kuò)管纖理粘的蘋依略據(jù)蒼。九靈、葬會(huì)已計(jì)慌報(bào)幣表距-難-棗-資殼產(chǎn)孫負(fù)披債忌表1矛.資么產(chǎn)縱負(fù)東債驢表反輸映請(qǐng)企朝業(yè)環(huán)某抓一路特吹定謠日哪期眠財(cái)鮮務(wù)崖狀冒況俱的測(cè)財(cái)盒務(wù)悼報(bào)宏表截，吊亦侵稱拋財(cái)桂務(wù)廊狀賓況鋒表渾，漸該辭表醫(yī)按鑄月詞編陵制腳，與對(duì)廳外著報(bào)皂送最，終年腔度皆終提了盼還吃應(yīng)賄編鬼報(bào)鹽年語度勤資漆產(chǎn)吵負(fù)群債廁表羅。九必、飾會(huì)虧計(jì)煉報(bào)籮表貫-且-鉤-資沉產(chǎn)銀負(fù)習(xí)債捉表資拳產(chǎn)日負(fù)無債踐表狀作渾用舍：(激1瞎)昂.反華映裹企沈業(yè)旱的督資持產(chǎn)銷總嫁量蓋及軟分置布割情皆況之，穗有厚助少于損了鑼解蒼企籠業(yè)饞資國產(chǎn)片使遍用酷的祖合載理嘩性侍和分效掙率(站2虜)膊.擇反豬映蠻企琴業(yè)梁的木資歉本脖結(jié)巨構(gòu)匪情液況抹，花有層助槳于視分冷析腐和超預(yù)想測(cè)眼財(cái)初務(wù)傭風(fēng)仰險(xiǎn)養(yǎng)。(吳3仁)瓣.免反選映搜流柜動(dòng)素資追產(chǎn)夕和遣流姥動(dòng)雪負(fù)缸債非的攻對(duì)院應(yīng)午關(guān)版系腐，誼有澤助珠于五分酬析握和濱評(píng)刷價(jià)紗企披業(yè)燥的肥短造期勻償屋債說能絨力仇。九蜓、彩會(huì)北計(jì)憶報(bào)償表滅-速-席-利直潤政表2尊、槽利鉛潤棍表又拔稱役收環(huán)益灘表出、張損益益毅表省。泛它炭是喘反黃映屯企哀業(yè)嫂在嬸一繭定樸時(shí)以期煙內(nèi)韻(零月封份急、晚季鮮度遮或說年精度鬼)領(lǐng)經(jīng)爭營宰成腳果鍋的星財(cái)踐務(wù)停報(bào)浙表稿。作乒用撒：(盲1扮)菠.頌有會(huì)助待于底分謠析涉和陷預(yù)婚測(cè)佛企磁業(yè)矮的飲獲丈利艇能陪力芳。(翁2針)盒.兩有刊助瓦于泥分欺析減和他預(yù)團(tuán)測(cè)榜企促業(yè)鞠的磁長蒜期萍償屆債刻能費(fèi)力(鮮3精)縮慧.散有撈助蒜于財(cái)考挎核霞管覆理勉人灘員潤的自業(yè)積績(急4刻)炮.有兔助業(yè)于油合庫理葵地候分扯配棋經(jīng)約營鋒成是果九姓、懷會(huì)植計(jì)孟報(bào)徑表壤-乒-錦-現(xiàn)蜻金鍵流粒量謀表現(xiàn)父金系流較量苗表廳：摸反緩映項(xiàng)企藍(lán)業(yè)芒一胳定堡會(huì)黃計(jì)辦期南間弦內(nèi)趴現(xiàn)咳金棵和壓現(xiàn)然金律等法價(jià)仍物冤流招入勒和兆流能出宇信均息襲的黨會(huì)溉計(jì)嚷報(bào)絡(luò)表怠。作減用箭：(肌1柳)菌.丈有叼助夾于珍評(píng)拆價(jià)沈企飼業(yè)騙支并付符能獨(dú)力興、剖償榜債槐能望力換和篇周遙轉(zhuǎn)半能把力徒。(這2暢)點(diǎn).金有傳助閘于鏟分免析襯和青預(yù)期測(cè)諷企山業(yè)饞未桐來赴現(xiàn)認(rèn)金搶流克量腔。(盈3凡)航.有改助仆于很分縣析對(duì)企郵業(yè)壞收姿益僻質(zhì)晴量耕及遍影屈響板現(xiàn)晚金捐凈鴿流扛量逼的徐因擇素拘。十琴、除財(cái)?shù)駝?wù)貍分州析畫指棟標(biāo)(一)、晴償墻債宣能礦力徐