企業(yè)財(cái)務(wù)會(huì)計(jì)

教案主講：劉春華目錄第一章總論第二章資產(chǎn)（上）----流動(dòng)資產(chǎn)第三章資產(chǎn)（下）----非流動(dòng)資產(chǎn)第四章負(fù)債第五章所有者權(quán)益第六章收入、費(fèi)用和利潤(rùn)第七章會(huì)計(jì)調(diào)整第八章財(cái)務(wù)會(huì)計(jì)報(bào)告第一章總論第一節(jié)企業(yè)財(cái)務(wù)會(huì)計(jì)概述第二節(jié)企業(yè)財(cái)務(wù)會(huì)計(jì)的基本理論第三節(jié)企業(yè)財(cái)務(wù)會(huì)計(jì)規(guī)范第受一葛節(jié)慘企啟業(yè)紫財(cái)答務(wù)伴會(huì)逆計(jì)挽概添述一以、殺企續(xù)業(yè)成財(cái)盈務(wù)敏會(huì)慰計(jì)脖的概溉念、特備點(diǎn)與分東類(lèi)二線、己企挎業(yè)嗎財(cái)味務(wù)蓋會(huì)喚計(jì)雖核味算晌的內(nèi)怨容與目宅標(biāo)（牧一倘）賤企永業(yè)轎財(cái)劫務(wù)末會(huì)湖計(jì)捧的榴概伯念會(huì)案計(jì)鴨一淚開(kāi)濟(jì)始貢只隙是缸生碗產(chǎn)它職抽能堪的狠附寺帶魄部煮分舟，昂逐賤漸帽成宵為憐一循種戴專(zhuān)胳門(mén)坡的籠經(jīng)是濟(jì)炊管民理揉活廊動(dòng)似。它灑是喝以炭貨姓幣峰作楊為鉗主設(shè)要佩計(jì)晌量最單疑位脹，點(diǎn)運(yùn)裂用排專(zhuān)腰門(mén)層的側(cè)會(huì)列計(jì)密理航論哥、朗方繞法循與礦技氏術(shù)張，太對(duì)姐企赤業(yè)藏生慘產(chǎn)爐經(jīng)庭營(yíng)氧活房誠(chéng)動(dòng)你的夏過(guò)恥程煙與吳生莊產(chǎn)怪經(jīng)盞營(yíng)翼活倒動(dòng)遵的兼成菊果附，賽進(jìn)案行恭連塞續(xù)攻、傍系碰統(tǒng)森、遙全結(jié)面遙、非綜色合晉地撒記槳錄正、卵計(jì)平算趴、氣核棋算壘和討監(jiān)膚督澤，別并蹦據(jù)羨以船進(jìn)申行?？屏謱W(xué)地的島分拘析名與儉預(yù)阻測(cè)裂，退向蟻投襲資馬者隆和腿債才權(quán)港人倍等昂各姥方檢面逝提均供坐準(zhǔn)傷確寫(xiě)信星息音，幅促振進(jìn)歇企飄業(yè)合不咽斷殲改子善勾經(jīng)純營(yíng)徐管研理蠶、懂提判高穩(wěn)經(jīng)繞濟(jì)央效舉益轟的秒一泥種話專(zhuān)版門(mén)映的雜經(jīng)貧濟(jì)甲管糾理搞活孕動(dòng)孝。（嘗二麻）穗企肺業(yè)橫財(cái)追務(wù)扎會(huì)胖計(jì)押的灣特掌點(diǎn)1漲、服例務(wù)從對(duì)郵象現(xiàn)的營(yíng)儉利斬性相炭對(duì)垂于鎖預(yù)作算算會(huì)暴計(jì)擱而徐言2姿、工感作目目僚標(biāo)河的對(duì)潛外擠性相均對(duì)僵于丑管呢理岔會(huì)販計(jì)言的歲工彈作贈(zèng)目椒標(biāo)沒(méi)而臥言3辨、核懂算傷規(guī)室則象的統(tǒng)創(chuàng)一妖性統(tǒng)獅一賠執(zhí)轟行鵲國(guó)規(guī)家滲財(cái)研政尚部星《賤企王業(yè)迎會(huì)忽計(jì)圓制腔度犧》（平三藝）居企淚業(yè)叫財(cái)梅務(wù)儲(chǔ)會(huì)辭計(jì)堂的芹分燦類(lèi)1會(huì)、侵會(huì)辯計(jì)分收類(lèi)蚊：2泡、深企蔑業(yè)倍財(cái)悠務(wù)螞會(huì)啟計(jì)分這類(lèi)則：1蠟、況會(huì)筐計(jì)塑分想類(lèi)予：按雷服溉務(wù)筍對(duì)合象按洋服慶務(wù)崗目豈標(biāo)預(yù)勤算繁會(huì)涉計(jì)企杰業(yè)般會(huì)銜計(jì)財(cái)單務(wù)躍會(huì)斗計(jì)管肥理梢會(huì)搏計(jì)企畏業(yè)稅財(cái)渣務(wù)銜會(huì)殼計(jì)2占、富企發(fā)業(yè)畢財(cái)廈務(wù)騰會(huì)壇計(jì)懶分連類(lèi)核到算內(nèi)丈容投常資主敢體生前產(chǎn)略企蓄業(yè)還會(huì)韻計(jì)流糊通潑企罪業(yè)赤會(huì)元計(jì)國(guó)淺有遭企榴業(yè)討財(cái)虹務(wù)額會(huì)法計(jì)股清份垂制悠企笛業(yè)德財(cái)微務(wù)紋會(huì)恰計(jì)外耗資堡企妄業(yè)題財(cái)趨務(wù)勁會(huì)伴計(jì)隨會(huì)著駐形筐勢(shì)理的泰發(fā)這展境各以類(lèi)效企變業(yè)肅財(cái)煮務(wù)改會(huì)菜計(jì)承間決的退界恰限績(jī)不階再橋明風(fēng)顯（辟一槐）嗎企挺業(yè)禍財(cái)膠務(wù)刑會(huì)耕計(jì)雪核櫻算跌的壺內(nèi)思容企梢業(yè)矛財(cái)震務(wù)摘會(huì)仁計(jì)言核欲算悄的園內(nèi)觀容忙實(shí)勻際忙上箏是主企質(zhì)業(yè)勺財(cái)稠務(wù)勁會(huì)鎖計(jì)戶核旅算抄的鍋具思體藥化包吃括資狡金籌教集的頂核包算資炊金運(yùn)瓶用的娛核夜算資夏金耗踐費(fèi)與分執(zhí)配的盒核支算（票二險(xiǎn)）眉企緒業(yè)甜財(cái)偽務(wù)浸會(huì)吹計(jì)忌核清算磨的逃目鹿標(biāo)1、為外繁部有削關(guān)市方孝面揉提柜供躺財(cái)膽務(wù)會(huì)柳計(jì)簽信續(xù)息2興、認(rèn)為內(nèi)轉(zhuǎn)部經(jīng)彩營(yíng)堅(jiān)管甚理碑提默供盟財(cái)恒務(wù)會(huì)捧計(jì)個(gè)信挑息3躍、攀對(duì)勸業(yè)狗務(wù)經(jīng)亭營(yíng)爸活叔動(dòng)實(shí)龍施判財(cái)涉務(wù)會(huì)偷計(jì)窯監(jiān)截督第亦二厲節(jié)未企征業(yè)領(lǐng)財(cái)毛務(wù)修會(huì)利計(jì)撥的布基丈本廢理抽論一滾、侵企玻業(yè)禮財(cái)真務(wù)演會(huì)綿計(jì)繼的基稿本姻方盲法二錘、靠企飯業(yè)裝財(cái)掙務(wù)銀會(huì)雕計(jì)盡核巖算建的逗一凳般來(lái)原杰則一厘、崇企辭業(yè)晉財(cái)裳務(wù)蹄會(huì)餃計(jì)懶的呢基手本帥方顏法（攤一晶）擁企笨業(yè)若財(cái)欺務(wù)艙會(huì)門(mén)計(jì)鞠核肝算揪的凍基本前盾提（糠二歡）巖企窗業(yè)牌財(cái)守務(wù)扶會(huì)太計(jì)泄核屑算少的暢基本方借法（矮一動(dòng)）吐企禿業(yè)食財(cái)歸務(wù)嫌會(huì)暖計(jì)坑核貧算刻的主基畝本田前仇提1害、會(huì)垂計(jì)潤(rùn)主投體是獲指盜企對(duì)業(yè)疫財(cái)酒務(wù)席會(huì)廢計(jì)妻工因作稈為久之缺服四務(wù)羊的窄特紀(jì)定斧組移織絨和那單改位墊，縱界爐定譜核迎算耍的極空廚間生范粘圍僅。2椅、持駛續(xù)經(jīng)月?tīng)I(yíng)是遙指暈特?cái)扯ù讜?huì)參計(jì)狐主另體意的權(quán)經(jīng)終營(yíng)尾活訂動(dòng)非將孕會(huì)狹無(wú)日限眼期爭(zhēng)的讀延理續(xù)來(lái)下理去歲。（庫(kù)一股）稠企廢業(yè)拒財(cái)故務(wù)蘭會(huì)掀計(jì)怎核搏算焰的奇基炭本主前靜提3下、會(huì)析計(jì)喘分凝期將習(xí)會(huì)爐計(jì)韻主像體畫(huà)的先生腿產(chǎn)高經(jīng)植營(yíng)括活柜動(dòng)今劃辟分根為敵若發(fā)干紡連用續(xù)春的弓前形后鼠相叢接幫、旦間蠟距各相恢等瀉的濁會(huì)騎計(jì)錯(cuò)期亞間艦。4敞、貨蹦幣閘計(jì)們量是長(zhǎng)指屑會(huì)扇計(jì)宴核丘算演過(guò)騾程董采用用聞貨煩幣靠作穴為只計(jì)所量日單片位奔，匠并項(xiàng)以桑人捆民壯幣屈作晉為希記將帳穩(wěn)本僵位法幣躍。方笨法體菌系核稠算澡方棄法分六析案方陵法檢停查嚷方匯法設(shè)宮置宣帳牛戶復(fù)獲式擺記孫帳填繩制低和悶審啟核普憑芳證登苦記抗帳焦薄成陷本刃計(jì)描算財(cái)叮產(chǎn)斧清櫻查編蒜制線會(huì)枝計(jì)