第三章會計(jì)科目設(shè)計(jì)第一節(jié)會計(jì)科目設(shè)計(jì)的意義與原則第二節(jié)會計(jì)科目設(shè)計(jì)的步驟第三節(jié)會計(jì)科目設(shè)計(jì)的內(nèi)容第四節(jié)會計(jì)科目的具體設(shè)計(jì)第一節(jié)會計(jì)科目設(shè)計(jì)的意義與原則一、會計(jì)要素、會計(jì)科目、會計(jì)賬戶之間的關(guān)系1.會計(jì)要素是對會計(jì)對象的進(jìn)一步分類

會計(jì)對象是指會計(jì)工作所要核算和監(jiān)督的內(nèi)容，具體來說即指企業(yè)的資金運(yùn)動2.會計(jì)科目是對會計(jì)對象具體內(nèi)容的分類；會計(jì)科目是會計(jì)賬戶設(shè)立的依據(jù)；3.會計(jì)賬戶是會計(jì)科目的具體運(yùn)用第一節(jié)會計(jì)科目設(shè)計(jì)的意義與原則一、會計(jì)科目設(shè)計(jì)的意義二、會計(jì)科目設(shè)計(jì)的原則

對會計(jì)對象進(jìn)行具體分類項(xiàng)目的名稱一訪、廊會古計(jì)線科桿目威設(shè)餃計(jì)百的耳意區(qū)義1頓.便倆于儲為括會滿計(jì)降信愧息翁使拉用虛者果提玻供夢其待所弄需棍要就的杏會濕計(jì)桑信爽息2薄.為慮填深制前會盯計(jì)柿憑鉛證尊、召開驢設(shè)警賬菊戶釋和門編核制圣會世計(jì)疫報盒表戶奠朱定梢基遣礎(chǔ)3污.有醒利終于值為勻會桶計(jì)庸工六作品的肌合刊理到分脆工茅和忘順延利平展鞏開微提粱供課可狗能二恐、區(qū)會穴計(jì)僻科心目到設(shè)殊計(jì)其的厭原望則新《企盟業(yè)剃會進(jìn)計(jì)猜準(zhǔn)率則》規(guī)戀定踏：(一)企如業(yè)驚在兔不女違軟反購會食計(jì)盾準(zhǔn)蘿則徑中瓣確榜認(rèn)翁、住計(jì)堵量具和挽報竊告輩的次前哄提墻下陵，可心以汽根奸據(jù)隸本沒單目位爭的膊實(shí)亮際慚情反況鳥自風(fēng)行桂增挎設(shè)構(gòu)、倡分彎拆貪、易合光并砍會恩計(jì)隙科益目。逐企掉業(yè)肯不攪存踩在推的患交亦易中或鴉者原事間項(xiàng)丹，富可企不飄設(shè)止置計(jì)相向關(guān)活會疲計(jì)源科向目給。(二)會萍計(jì)莫科酷目投編院號翁供隸企玩業(yè)佳填農(nóng)置概會星計(jì)玩憑裙證萬、犁登以記啦會典計(jì)稠賬病簿柄、術(shù)查噸閱囑會雨計(jì)眉賬院目障、針采蹄用算會深計(jì)遮軟仿件頑系場統(tǒng)蟻參撫考滋，企掉業(yè)獎可遮結(jié)云合蠟實(shí)尺際帶情墳況嚷自嬸行沸確曲定弄會召計(jì)霞科海目嘗編柱號二嶺、皇會嬸計(jì)陰科凳目算設(shè)脆計(jì)析的原恰則符薄合系國補(bǔ)家百財久經(jīng)路法交規(guī)尖制鄉(xiāng)豐度謊要桶求全較面秒反悠映拘經(jīng)資濟(jì)吊業(yè)歸務(wù)森活真動滿鐮足珠經(jīng)鳳濟(jì)紗管轉(zhuǎn)理湖的遲需鞋要糊，仍為離報完表發(fā)使朵用供者幼提千供免有撞用便的待會諷計(jì)屑信聞息科韻目畢名播稱隙內(nèi)側(cè)容衫含范義泉清束楚陡、艇簡釋明毛實(shí)稅用求，佛并們保騙持百相粘對谷穩(wěn)電定栗性單筒選1閣.嗓會的計(jì)尚科四目犧設(shè)叉計(jì)憐要喉考敘慮風(fēng)到紐奉企知業(yè)替經(jīng)刺濟(jì)煤業(yè)帥務(wù)饅特?zé)o點(diǎn)箏和豎生非產(chǎn)摔經(jīng)漸營息過他程窄，辨這龜符忙合培的舍原寇則田（）A敗.仗合智法宰性敘原傾則B虹.廣全壞面母性銅原默則C含.涼滿江足沙經(jīng)洽濟(jì)類管愛理包的萌需孔要D脈.晝簡息明宿使辛用答檔案刃：C第濕二不節(jié)默會萬計(jì)妻科波目盆設(shè)悶計(jì)善的步爸驟一.對教目錢標(biāo)致企扣業(yè)噸進(jìn)變行特深床入繁全板面首的秩調(diào)貌查二.明病確螺與蔑會歲計(jì)冰科矛目范設(shè)漏計(jì)貪直緣瑞接工相狹關(guān)祥的場會冶計(jì)仗法欄規(guī)寧制薪度三.全鄉(xiāng)豐面接了鮮解怕本織單事位載的星經(jīng)再濟(jì)居業(yè)烈務(wù)堪內(nèi)妖容四.對慎經(jīng)斃濟(jì)易業(yè)憂務(wù)改進(jìn)提行味科喪學(xué)秋分肯類傲，掉確島定命會駛計(jì)暑科泉目待的冊名裂稱五.為伴會宇計(jì)狂科本目勺編規(guī)號闖，籠建鐵立釘會太計(jì)鉗科您目曾體曾系六.編癢寫李會宜計(jì)頂科員目涼使刃用鏟說期明七.列李示摘主翼要備會販計(jì)材事靈項(xiàng)刑的丘賬味務(wù)愿處兵理號辦們法會少計(jì)飽科凍目床設(shè)必計(jì)墾的為一冤般喂方恰法借刮鑒隔設(shè)侵計(jì)砍法呈：適建櫻立命新叨會邪計(jì)廚制受度伍體盈系土或儉為瘋新殃建絮的帳企救業(yè)窩單夢位柳設(shè)伏計(jì)鴨會掃計(jì)像科偉目定，厘可許借彈鑒互現(xiàn)雜行顫的壯會墊計(jì)識制網(wǎng)度銷。補(bǔ)邁充浴修棋訂淋法閉：幼適癢用掘于豪原剛有其會爬計(jì)局制饑度草基揀本赤可森用削，碎只睛是晚作拔局墨部絨修梢改始補(bǔ)渣充屆情首況創(chuàng)。歸陷納洪合攏并周法幣：劣適跟用駝于耍企汪業(yè)括集統(tǒng)團(tuán)旅建壤立蠶或許原腐有須集交團(tuán)叢擴(kuò)亭張徐，別對酒原拋有伶各導(dǎo)單段位摧會耳計(jì)辨科柱目柳加季以信歸羞類悄、雹合忽并收。經(jīng)釣濟(jì)蹲業(yè)聾務(wù)氧推吩導(dǎo)絕法李：捷根主據(jù)啞企黨業(yè)卸生卸產(chǎn)主經(jīng)秒營訊過襖程攪各仿環(huán)更節(jié)某的貫經(jīng)省濟(jì)浸業(yè)汪務(wù)族核縫算貍與脅管繳理判要踢求濱，公提盈出恒應(yīng)釣當(dāng)敘設(shè)毫置核的濁會磁計(jì)淡科偏目暮。第膊三拿節(jié)貍會澆計(jì)言科承目辛設(shè)糞計(jì)拾的半內(nèi)鹿容一凈、歌會賽計(jì)居科墓目傍的旁總搜體濾設(shè)認(rèn)計(jì)二有、脖會篩計(jì)耕科照目船編梳號罷設(shè)恩計(jì)三寶、熱會納計(jì)?？拼鼓窟|的秒使痛用惱說眼明炎設(shè)象計(jì)一論、桑會充計(jì)瘦科潛目券的瞧總栽體懷設(shè)蘋計(jì)基謹(jǐn)本徒上沒是祝由愉粗德到押細(xì)饞對溫企軟業(yè)匹的把經(jīng)敞濟(jì)地業(yè)駕務(wù)志進(jìn)柏行反逐農(nóng)步牧分邁類對企業(yè)進(jìn)行全面調(diào)查，了解情況

財務(wù)狀況經(jīng)濟(jì)業(yè)務(wù)資產(chǎn)類經(jīng)濟(jì)業(yè)務(wù)負(fù)債類經(jīng)濟(jì)業(yè)務(wù)資本類經(jīng)濟(jì)業(yè)務(wù)采購供應(yīng)類經(jīng)濟(jì)業(yè)務(wù)成本費(fèi)用類經(jīng)濟(jì)業(yè)務(wù)收入利潤類經(jīng)濟(jì)業(yè)務(wù)生產(chǎn)經(jīng)營經(jīng)濟(jì)業(yè)務(wù)判魂斷1勸.飽會恰計(jì)牽科倘目備的衛(wèi)總兔體夫設(shè)鑄計(jì)予基浙本施上幫從較粗猾到論細(xì)塌對荷企忽業(yè)欲的駐經(jīng)用濟(jì)逝業(yè)礦務(wù)蹄進(jìn)些行跡逐雅步破分產(chǎn)類踢。趕(殿)答慘案舍：對二寇、惰會杯計(jì)彈科想目逗編無號逼設(shè)急計(jì)（蘇一謀）闖會站計(jì)乳科叔目羽編就號伯的卷要劇求（筍二深）桿會咸計(jì)漲科抹目寺編討號下的掩方撒法根舌據(jù)紹會匠計(jì)們科漫目抗的裕經(jīng)校濟(jì)田內(nèi)牙容寨及已其之在燙會貝計(jì)葛科藥目騾體爛系首中架的筍地蕩位主和卡特財點(diǎn)寒進(jìn)樹行移分蓬類充，獻(xiàn)為疏每混一膝會屑計(jì)零科套目乞確詳定較一領(lǐng)個雹號現(xiàn)碼晉作大為掛科扇目門的擴(kuò)代紹號討，節(jié)一悶經(jīng)已確恒定糖不貝得已隨據(jù)意彼變肺更雹。（冊一陵）刃會辰計(jì)粉科纖目量編徑號塘的嫌要渴求簡脂明抄實(shí)檢用便番于窯記酒憶富有繡彈循性排脹列戀有質(zhì)序（膽二幸）寬會圖計(jì)勝科須目幅編容號控的同方饅法順殼序川編莖號鑄法王：賀適抹用位于仇業(yè)贈務(wù)劑簡丸單南、嫌賬陜戶含比墓較它固劃定歷的賓單祖位數(shù)砍字能組編旅號腔法尋：暢給料每炎一咽類扶會轟計(jì)泳科貨目關(guān)以催一姐定貫的史數(shù)尸字沿組凈，膛該防類編有獸關(guān)攤會設(shè)計(jì)態(tài)科童目煮就舒在偵一咳定漿的為數(shù)夠字畏組恐內(nèi)循進(jìn)社行寄編拿號十復(fù)進(jìn)鋼制編材號肉法宜：君將鑼會痰計(jì)瀉科網(wǎng)目靠按熄類研別嚇、畫總革分告類活科蹲目陪和敏明象細(xì)吹分滋類溜科庫目免的凱順擱序栗排約列悠，亮而黎把刷每展一浸順頸序具向判前年推摟進(jìn)灣十前位數(shù)浩字衛(wèi)定莫位輔編碌號酸法傲：鉤對郵每肢個竟數(shù)轉(zhuǎn)字多給綠以鉗特閃定俗的準(zhǔn)含冶義識，驢并脹按尼一家定惡的暈位吵置踐進(jìn)儲行剃排糖列艘（P獵6踢0）我布國款現(xiàn)寫行互企倆業(yè)趕會木計(jì)慰準(zhǔn)劫則平中界采近用數(shù)方六法三洋、致會蔬計(jì)尾科粗目廟的使枝用遍說破明斷設(shè)數(shù)計(jì)闡射明手會車計(jì)濤科匪目然的孔核花算匪內(nèi)獅容處與軍范員圍說策明會疑計(jì)集科濤目河的索核察算撫方拾法設(shè)撈置白明絡(luò)細(xì)射科稈目宴的扭方忽法編琴寫義舉宰例（P抗6壺1）設(shè)暫置吃與乳會里計(jì)遙科待目劈燕有設(shè)關(guān)欣的鉗財無務(wù)蠶規(guī)邊定多巖選游題1逝.屬會倆計(jì)蘇科遞目應(yīng)設(shè)除計(jì)診的遲基孟本磚內(nèi)累容蘭包帽括侮（）A瘋.檔會則計(jì)沾科尿目辟的伶總中體游設(shè)魯計(jì)B粘.闖會甘計(jì)跌科鴨目信的跟編著號華設(shè)廈計(jì)C雁.賭會規(guī)計(jì)饒科梳目慈的底使價用幻玉說綁明欲設(shè)尋計(jì)D覆.瀉會濫計(jì)抹科遇目名走稱釀的尊設(shè)蒜計(jì)答輸案斬：A跪B毒C妹D課誰堂撕練麻習(xí)頌：1瘡.試府設(shè)駐計(jì)苦“脅短啊期刺借帳款嚴(yán)”漢科盾目考的疲使半用即說匙明祝。2妻.設(shè)蒙計(jì)為題葬：華得山咸公媽司務(wù)是現(xiàn)一異家輸成量立煤不波久戰(zhàn)的魄企涂業(yè)話，蜂最慕近堂固惠定蘋資惑產(chǎn)給購漢建識業(yè)還務(wù)衫較伸多晝。梁請媽你杰為險該織公精司捏設(shè)忌計(jì)逃一脂套依固囑定汁資臂產(chǎn)體核嗓算沖所轉(zhuǎn)需森的跨賬雨戶健，臉并向?qū)ξ葸@趴些觸賬抄戶倡的行核篇算掩用心途羞作擴(kuò)簡致要絕說蒜明手。第略四趣節(jié)甚會沃計(jì)詞科烈目粉的蘇具天體睡設(shè)津計(jì)一弄、四總茫分絲式類用會勾計(jì)都科侄目寸的庫設(shè)回計(jì)二罰、李明散細(xì)妄分晴類認(rèn)會立計(jì)趙科嚇目趕的謎設(shè)指計(jì)一素、估總榮分鑼類慕會儀計(jì)師科芽目處的味設(shè)掩計(jì)總休體蹤蝶原辰則恥：1誤.總游分常類余科厚目攀的晚設(shè)槳計(jì)絕參甲照《企絮業(yè)庭會想計(jì)嶄準(zhǔn)縱則-應(yīng)球用焦指卷南》中擾的策完宵整扣的會憶計(jì)執(zhí)科容目煤表選名用后。2屆.企受業(yè)貪在寇設(shè)曠計(jì)富總筍分夜類堆科掙目胳時腰，報對始于一襲般的服經(jīng)哨濟(jì)之業(yè)燙務(wù)缺參侄考珠科凡目銳表風(fēng)來述設(shè)世計(jì)轎會決計(jì)歇科騰目攤，衛(wèi)對直于特礙殊經(jīng)猴濟(jì)憲業(yè)欄務(wù)幸可列以自反行接增竟設(shè)會擇計(jì)湖科己目憐，鐵并罪自牧行曬起榨名異。判膚斷1或.粗在罩企古業(yè)面會豬計(jì)條制撥度千中挖對吸總動分違類胳會子計(jì)沈科汪目魯不義作爸詳問細(xì)伶規(guī)王定恨，序只渾提籍出把了芽一懇般攝要棟求撇，牙因袋此糕企磚業(yè)欺可直以倦根峰據(jù)同需您要魄自涼行毒設(shè)免計(jì)棉。和（）答芒案栗：錯一裁、條總?cè)喾掷差愐魰x計(jì)追科護(hù)目鐮的傳設(shè)謀計(jì)（使一帖）踐籌納資陪業(yè)返務(wù)岡會拐計(jì)蚊科結(jié)目渴的受設(shè)述置（比二螞）頃采在購墓供盡應(yīng)強(qiáng)業(yè)電務(wù)堆會莫計(jì)擺科族目稿的罵設(shè)贈置（粱三臂）陜生今產(chǎn)炒過恢程量業(yè)稀務(wù)寇會逢計(jì)擋科圈目薦的淋設(shè)贏置（亦四遵）竭銷儲售齊業(yè)暴務(wù)稈會踏計(jì)徐科悼目贈的居設(shè)屬置（自五援）劇利稅潤依形府成暮及序分挎配響過稍程鴉業(yè)講務(wù)階會濱計(jì)治科水目遵的殃設(shè)感置（春一診）能籌壯資雷業(yè)如務(wù)勒會組計(jì)島科晶目貍的文設(shè)痕置籌肥集匪資友本姜金夫的狼會扯計(jì)街科閉目慮設(shè)撓置借梅款懸業(yè)縮慧務(wù)錢會昆計(jì)設(shè)科懼目扛的堤設(shè)驚置(建設(shè)期內(nèi)發(fā)生部分)投入使用后發(fā)生部分財務(wù)費(fèi)用×××發(fā)炭行走債做券膊業(yè)暴務(wù)懇會橫計(jì)標(biāo)科推目顛的仗設(shè)佛置（娘二叫）輔采禁購蝦供涌應(yīng)太業(yè)付務(wù)據(jù)會爬計(jì)該科致目速的眼設(shè)怎置計(jì)鄰算去采程購擋成肌本家會怎計(jì)暈科寇目窗的挽設(shè)府置各算種繭存森貨泊會淹計(jì)遣科寇目換的均設(shè)不置采志購套付字款稍業(yè)師務(wù)咽會譯計(jì)就科父目拼的哈設(shè)謹(jǐn)置（碗三芒）遍生懇產(chǎn)功過帽程幅業(yè)寶務(wù)通會咱計(jì)緊科狼目腔的怒設(shè)膠置各瘡種敗費(fèi)百用賠會譽(yù)計(jì)夾科地目背的況總拼體洗設(shè)棗置工禿資釀及歉應(yīng)宰付盾福露利電費(fèi)減業(yè)泡務(wù)涌會勾計(jì)叨科鍬目萍的建設(shè)質(zhì)置提唯取海折仇舊薯業(yè)噴務(wù)苗會嗽計(jì)下科烤目喇的頸設(shè)菠置核基算育完霸工惹產(chǎn)股品森成塘本嘆業(yè)抽務(wù)烤會紐奉計(jì)今科赤目鑄的凍設(shè)艘置（夾四豪）寧銷拴售驕業(yè)掃務(wù)班會袖計(jì)際科天目嚴(yán)的工設(shè)屋置主襖營片業(yè)袍務(wù)吃收暗入劑和垃應(yīng)舉收左款瓶項(xiàng)漫會夜計(jì)零科申目弊的碗設(shè)淘置主涌營翠業(yè)崗務(wù)脊支勇出廈會觸計(jì)詞科議目稻的捆設(shè)算置其忍他寒業(yè)盡務(wù)武收妥支挽會夢計(jì)慈科佩目域的泄設(shè)今置（掘五鋪）慘利盒潤尖形凈成親及殲分頁配求過眠程廈業(yè)娃務(wù)叼會厲計(jì)鋼科未目瘋的叛設(shè)驕置利鴉潤偏形該成蓄會瓜計(jì)購科糕目爪的枯設(shè)唇置利贏潤糠結(jié)爛算箭會擔(dān)計(jì)妨科抄目性的熔設(shè)拘置利寸潤財分屢配苗會晌計(jì)忌科礦目政的止設(shè)溪置會鞋計(jì)猶科罷目蠅按轎經(jīng)擠濟(jì)劑內(nèi)偶容運(yùn)分拍類競（P粥5公4所~告5怕6）資騙產(chǎn)鵲類膛會倆計(jì)爹科糕目所幫有吃者旦權(quán)傻益德類易會鬼計(jì)庸科遠(yuǎn)目負(fù)餃債事類五會船計(jì)區(qū)科拍目成數(shù)本接類煩會南計(jì)柄科途目損著益流類赴會織計(jì)背科透目共汽同類妹會頂計(jì)董科蜻目按握照短賬仆戶和用降途孝和蜓結(jié)賤構(gòu)爬分圣類被（P史5驕7慨~效5給8）盤掘存徒類投然資偶類權(quán)寇益宗類結(jié)筐算駛類調(diào)口整溜類過且渡桃類待斬處畫理出類無秀形焦資鴨產(chǎn)潮類二館、圈明華細(xì)應(yīng)分疏類慨會需計(jì)銜科尼目商的員設(shè)惱計(jì)實(shí)被物違資輩產(chǎn)鑄（您存催貨河和片固吊定由資尚產(chǎn)細(xì)）粒按做種圣類育和啦品箏名氣設(shè)并置裕明蹈細(xì)來科鄉(xiāng)豐目債阻權(quán)分、床債結(jié)務(wù)艙類視性克質(zhì)刑的濟(jì)資虜產(chǎn)挺、似負(fù)結(jié)債矩按糕單飼位校名膀稱脅或謠個杠人伏名園設(shè)閃置愁明劍細(xì)斗科棍目成州本秒計(jì)挽算諷科五目誤主部要形按堵成綁本轉(zhuǎn)核自算瓦對仙象偉設(shè)碗置副明難細(xì)繞科仇目費(fèi)漁用闖類室科勸目覺主苦要毅按銹項(xiàng)紀(jì)目港名闖稱畏設(shè)脅置囑明渠細(xì)席科米目收嶼入瓜和副支鈔出呈科向目相按述業(yè)尼務(wù)談種否類翠和巧項(xiàng)紙目