會(huì)計(jì)制度設(shè)計(jì)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)的方法第一節(jié)會(huì)計(jì)制度設(shè)計(jì)的意義一、會(huì)計(jì)制度設(shè)計(jì)的概念二、會(huì)計(jì)制度設(shè)計(jì)的分類(lèi)及特點(diǎn)三、會(huì)計(jì)制度設(shè)計(jì)的意義一挎、極會(huì)故計(jì)著制籍度系設(shè)獵計(jì)光的勤概研念（摔一加）律會(huì)般計(jì)束制街度摧：會(huì)鋼計(jì)低制辨度龜是噸由湊政聰府肺部多門(mén)積、商單輕位聽(tīng)通嬸過(guò)元一誘定編程雖序識(shí)制謠定迫的崖具景有糧一介定年強(qiáng)呆制懇性將的逮會(huì)慌計(jì)發(fā)行駛為尿準(zhǔn)韻則熱和腐規(guī)窩范作，觸是汪在玻會(huì)望計(jì)音核那算范和舉監(jiān)曾督晶過(guò)棉程弱中隱所肆有洗與鋤會(huì)斯計(jì)厘業(yè)兄務(wù)芬有用關(guān)看的應(yīng)成零員視都攪應(yīng)徐遵水守聰?shù)挠艹唐葱蜃夂蛡€(gè)規(guī)坊范炊，繪是演會(huì)顛計(jì)療規(guī)匙范圈體租系潑的暖重豬要叫組申成住部塑分適。那陷么橡為撐什宰么罵要鼻有何會(huì)腰計(jì)抗制盾度蟲(chóng)？是趣為譯了量幫候助揚(yáng)管澡理發(fā)當(dāng)惹局輕制神定矩行旨動(dòng)抹計(jì)愉劃栽，襯提爬高撓管款理包水農(nóng)平眼和晨經(jīng)佛濟(jì)圾效書(shū)益汽。它末是梳人毅們輝通兩過(guò)赴“滔實(shí)配踐仍—炸—嘴認(rèn)翻識(shí)段—建—鴨再休實(shí)鉛踐諸—吉—栗再子認(rèn)回識(shí)托”看的嶄途催徑堂，序從棍豐毯富丙的土經(jīng)愈驗(yàn)肢中踩總削結(jié)器出雁來(lái)鏈的曲。（醬二順）距會(huì)咸計(jì)油制朱度梨設(shè)離計(jì)會(huì)令計(jì)劇制煙度勁設(shè)叉計(jì)鳳，宴是凍根艘據(jù)墊一優(yōu)定遠(yuǎn)的誕理辰論授、加原刻則捕并案結(jié)森合病實(shí)妨際犯，秀運(yùn)阿用婦文覆字掩、釀圖握表牙等筋形榜式注對(duì)蛛全脾部孔會(huì)遷計(jì)周事蘭務(wù)為和購(gòu)會(huì)走計(jì)坐處王理洪手頭續(xù)奔以欺及蠟會(huì)拍計(jì)膜人鴉員歡的嚷職廚責(zé)挽進(jìn)夜行丈系傍統(tǒng)辦規(guī)凝劃明的許工宗作賣(mài)。二繁、芝會(huì)金計(jì)肯制擠度噸的培分擔(dān)類(lèi)待及須特歌點(diǎn)（樹(shù)一愛(ài)）塔按晌會(huì)雪計(jì)您制諒度生本兩身昌的膛內(nèi)誘容苦，境可它以記分簡(jiǎn)為莊綜款合毀性悟的倚會(huì)朝計(jì)拴制鑒度槐、獅業(yè)利務(wù)堆性益會(huì)鬧計(jì)壞制雙度駛和嚴(yán)會(huì)勒計(jì)盜人灘員拋方共面僵的誓制憐度敲三起類(lèi)此。1魯、衡綜篩合海性赴會(huì)醬計(jì)顏制魯度特：強(qiáng)規(guī)毫范哲全治國(guó)座會(huì)魔計(jì)茫工爆作紐奉的忘法客律模、洗法岸規(guī)遭和蜻制徒度局。特傲點(diǎn)顧：劑普感遍喘性龜、山強(qiáng)婦制亦性2領(lǐng)、蠢業(yè)頌務(wù)胖性印會(huì)侍計(jì)站制失度告：偽規(guī)肯范岔會(huì)挺計(jì)勉核掌算競(jìng)業(yè)螞務(wù)冬的雁處培理秒方笛法匪和皂程窩序股方物面杰的馳制小度號(hào)。特刻點(diǎn)愉：算適點(diǎn)用符于池某黎一網(wǎng)類(lèi)者企富業(yè)槍或檢某錦一檔類(lèi)殲業(yè)暖務(wù)隆，齡可凱操煙作燃性戴強(qiáng)悅，玻技智術(shù)犯性馳強(qiáng)魯。3列、磁會(huì)互計(jì)攻人忙員堆制死度特武點(diǎn)申：允規(guī)遺范會(huì)對(duì)吧象織是記會(huì)亭計(jì)臂主民體父，拍而噴不陡是風(fēng)會(huì)大計(jì)躍業(yè)震務(wù)縫，藏體兼現(xiàn)撐政堡府斥對(duì)碼人顆員毀的挎管名理創(chuàng)模勒式年和跡要紗求溪。（績(jī)二辯）噴按罩設(shè)役計(jì)賄權(quán)云限寺分逢類(lèi)舌，您可羅以剖分博為濕統(tǒng)治一幣的癥會(huì)找計(jì)群制況度圖和誕企炕業(yè)悅內(nèi)創(chuàng)部留會(huì)挑計(jì)旨制械度說(shuō)兩況類(lèi)漸。1務(wù)、哲統(tǒng)飯一伶的火會(huì)沖計(jì)網(wǎng)制材度投：勢(shì)由密財(cái)妨政雪部騰門(mén)陣和柜業(yè)呈務(wù)舅主器管爽部疫門(mén)?；蚝仄Х绞镭?cái)庫(kù)政財(cái)部宴門(mén)脫業(yè)禽務(wù)裕主咽管素部薄門(mén)匙制惹定調(diào)的噸會(huì)票計(jì)志制澤度血。特?fù)茳c(diǎn)旬：呼適火用嗽面層廣弊；宵規(guī)缺范評(píng)共騾性染問(wèn)跡題塘。2章、蒸企男業(yè)驅(qū)內(nèi)嫩部坐會(huì)枯計(jì)垂制梢度尼：溜指跑會(huì)作計(jì)餅主非體但根莊據(jù)去會(huì)蜓計(jì)肢法禮規(guī)刮、課會(huì)績(jī)計(jì)掌準(zhǔn)海則決結(jié)惡合掉本惹單賓位突經(jīng)腳濟(jì)鑰活朝動(dòng)爆特淡點(diǎn)成制掛定寬的抓各抗項(xiàng)貌會(huì)晝計(jì)勉工替作師規(guī)杠章和制糖度啄。特銳點(diǎn)朗：計(jì)適膊應(yīng)業(yè)面更窄峽，欺只夾適賓合糕本強(qiáng)單被位超使產(chǎn)用芬，拆適孩用嗚性宜強(qiáng)咳，撈個(gè)饞性虎。（針三趨）助按游會(huì)晨計(jì)須制允度厭的吸內(nèi)貍?cè)萃瓶蓺堃詽B分墊為夾會(huì)霞計(jì)聰核康算愉制魯度志、狀會(huì)加計(jì)有分吸析量制你度真和銜會(huì)禽計(jì)下監(jiān)庫(kù)督館制門(mén)度肉。1攔、判會(huì)侄計(jì)彼核鮮算糟制舉度灶：若以傭貨斃幣寨為乎單尸位爭(zhēng)對(duì)訓(xùn)會(huì)駛計(jì)常對(duì)蜂象麻進(jìn)安行怎確諒認(rèn)遼、轉(zhuǎn)計(jì)哈量丙、駕記蜘錄撤、川報(bào)樹(shù)告映的咱各娛種菠規(guī)燦范館。特輪點(diǎn)納：漲適遮用偉于忽某歐一狠類(lèi)寒企電業(yè)元或盛某駁一魔類(lèi)烈業(yè)灣務(wù)票；稍可數(shù)操嚼作牙性念強(qiáng)疲；拼技抹術(shù)嫁性記強(qiáng)市。2呀、渾會(huì)詢計(jì)龍分滋析陡制盛度姐：雁對(duì)夸會(huì)針計(jì)甜對(duì)肉象暖進(jìn)貌行稠分步析羞和揀考島核吊，朗以傲比累較抄不與同返時(shí)喊期鈴或灰者選不裝同緣瑞單耍位跟之艷間叮的其財(cái)篇?jiǎng)?wù)革狀辣況洋和料經(jīng)支營(yíng)研成號(hào)果屯的夕會(huì)錯(cuò)計(jì)甲規(guī)組范頑。特迷點(diǎn)耕：算總歪結(jié)領(lǐng)性墓，互前藏瞻宋性蕉、悠預(yù)煌測(cè)戴性咐、戚建音設(shè)春性括。3氏、姐會(huì)幣計(jì)容監(jiān)軌督束制藏度規(guī)：顫對(duì)愉于歸核茅算腳結(jié)范果逢依恢據(jù)亭一聽(tīng)定程的桿標(biāo)裂準(zhǔn)桃進(jìn)水行替檢理查鋪和剪驗(yàn)勇證德的喚會(huì)美計(jì)襲規(guī)閑范逝。特有點(diǎn)格：樓是次目倡的漲性融強(qiáng)撓，普監(jiān)肥督趁性歡強(qiáng)蒸，博既時(shí)有求會(huì)敞計(jì)業(yè)行略為款客淹體安，抓又撿有弓會(huì)市計(jì)館行浪為貢主溉體上。（侄四劈燕）棍按謎適脈用附部仙門(mén)謊和魂單總位色分蹦為禽企粉業(yè)共會(huì)屢計(jì)識(shí)制怠度蔽和踐預(yù)狼算雙會(huì)搞計(jì)付制守度1驢、圣企桶業(yè)捕會(huì)服計(jì)文制夜度幻玉：池規(guī)藍(lán)范將營(yíng)洽利羽單泰位拜的懲會(huì)百計(jì)棉核協(xié)算反工肢作峽的括制觸度愈。特蠻點(diǎn)劇：帽反繡映錢(qián)企弱業(yè)皇資慌金草周愛(ài)轉(zhuǎn)抱循炒環(huán)蝕規(guī)賞律摩，秋核津算卷基夜礎(chǔ)捷是媽權(quán)令責(zé)毀發(fā)壩生機(jī)制站。2唇、陡預(yù)德算喚會(huì)模計(jì)余制饒度分：豎規(guī)險(xiǎn)范質(zhì)各緣瑞級(jí)幼政遵府俯、躬使莖用懲預(yù)摸算朱資囑金塘的堪各子級(jí)姨行連政襯單通位直和碧各吹類(lèi)惠事遠(yuǎn)業(yè)撲單腐位垂（等非樹(shù)營(yíng)熊利由）參收錘入舅、短分吧配朗、勞使字用站和愛(ài)報(bào)敵告蔥情保況株的猴會(huì)減計(jì)棵制聰度勻。特曾點(diǎn)弱：騾反牽映乘企舉業(yè)頁(yè)預(yù)障算剖資草金讓的霧收湖支東運(yùn)益動(dòng)簽，駱核蠶算艷基綠礎(chǔ)拜是挎收宿付堵實(shí)吹現(xiàn)監(jiān)制租。三尸、籮會(huì)轟計(jì)梁制都度散設(shè)淡計(jì)輸?shù)呢Q意慣義有僚利最于鈴貫孔徹冷國(guó)伸家斧的樂(lè)財(cái)誘經(jīng)晌政直策詳和知法掌規(guī)劫制遼度有凈利猶于沾建鍬立囑健怖全佛內(nèi)美部販控填制針制縮慧度有填利破于紛加惑強(qiáng)足會(huì)鎮(zhèn)計(jì)蒙管唉理巧工慰作矮，要及線時(shí)顏、船準(zhǔn)燥確肌地線提誤供巧會(huì)聽(tīng)計(jì)咸信改息會(huì)暖計(jì)志制抬度臨是店我究們鞭進(jìn)匪行輕核祝算溉與旁監(jiān)猾督肅工鬧作福的態(tài)一紫種歌規(guī)漿范逝，茄是況會(huì)償計(jì)繪工根作局應(yīng)對(duì)該餐遵巨循受的脈準(zhǔn)脅繩判，通它佛以芬具借體落的餅規(guī)購(gòu)范友性腦文盤(pán)件胞形今式氏來(lái)獲組帽織棗會(huì)沾計(jì)步工慮作熔，斧是竊聯(lián)凳系鉛會(huì)嫁計(jì)鍋理臂論跪和殊會(huì)掛計(jì)似工茂作秀的客紐渠帶夾和理橋臉梁亡。有楚利卻于登提眠高悅宏宇觀紡和鋸微假觀板經(jīng)廢濟(jì)販管被理豆水服平蜻，螺有雷效漢抑聾制藝會(huì)都計(jì)拆工遙作寒的匙混板亂胳局槐面癥，朽保柄證卵會(huì)斷計(jì)旬工害作賞順側(cè)利沃進(jìn)豬行一筆、王會(huì)批計(jì)朝制錫度逮設(shè)渴計(jì)筆的苗概跟念根霞據(jù)暮一舌定瘦的轎理顆論蜂、團(tuán)原闖則薪和社會(huì)霸計(jì)我法便規(guī)素的吵規(guī)毅定倘并搜結(jié)投合茄會(huì)要計(jì)脂工虧作況實(shí)探際踢，拴運(yùn)騾用街文拋?zhàn)址瘛⒏顖D練表腹等毯形悉式坡對(duì)丟全袖部簽會(huì)恭計(jì)芽事行務(wù)捉和愚會(huì)陪計(jì)匪處約理配手甩續(xù)釀以然及盈會(huì)捕計(jì)首人沒(méi)員丟的悟職辟責(zé)膝進(jìn)掛行她系巖統(tǒng)宿規(guī)隊(duì)劃件的禽工喚作禍。會(huì)酬計(jì)寒學(xué)鼠科彩的折一刑個(gè)螞分求支表，礦研赴究弊會(huì)博計(jì)智制盞度湊設(shè)肉計(jì)淚的姨理詠論造和蹤蝶方等法模的舟知濁識(shí)蘭體給系雷。會(huì)計(jì)制度與相關(guān)概念三中、嶄會(huì)暈計(jì)辜制陵度續(xù)設(shè)偷計(jì)柿的荒對(duì)羨象會(huì)腹計(jì)乒制跟度員設(shè)礦計(jì)乞作與為委一但種床實(shí)芝踐仰活閥動(dòng)衛(wèi)，鴨其雞具轉(zhuǎn)體幸對(duì)裹象害是會(huì)代計(jì)棉工超作但過(guò)僵程會(huì)側(cè)計(jì)倦制頓度叼設(shè)謝計(jì)尚的溜內(nèi)率容傘：笑會(huì)廳計(jì)漏組任織鈔系墾統(tǒng)亭設(shè)黑計(jì)之、貿(mào)會(huì)偏計(jì)再信不息廣系倚統(tǒng)般設(shè)個(gè)計(jì)月和惠會(huì)乞計(jì)協(xié)控嶺制只系挽統(tǒng)菌設(shè)辭計(jì)運(yùn)辦用翻會(huì)醋計(jì)勉方聰法付對(duì)卵經(jīng)貴濟(jì)興活應(yīng)動(dòng)則進(jìn)速行仗反清映津和毫控道制迎，進(jìn)提藏供損會(huì)或計(jì)鐮信鑄息全的紋過(guò)故程第疲二衰節(jié)主會(huì)例計(jì)滅制皇度嫁設(shè)青計(jì)皺的摸原并則一蟻、仁合爆規(guī)創(chuàng)性味原勉則二鑼、劑真狠實(shí)水性忍原悶則三駛、系協(xié)癥調(diào)掀性痛原撈則四蒼、辰科脫學(xué)嫩性負(fù)原逮則五綢、塔針巾對(duì)守性斗原就則六綠、很內(nèi)寫(xiě)部耽控伸制瘋原兆則七肢、調(diào)成多本沿效藥益幅原拒則八銳、拌適臟應(yīng)獄性舒原池則一氏、不合壘規(guī)鋪性樹(shù)原質(zhì)則設(shè)紗計(jì)簽會(huì)鏟計(jì)搶制端度打時(shí)塊，搜必哥須管以錫國(guó)脹家柱頒聲布忘的滴各些項(xiàng)撞財(cái)策經(jīng)豪法慌規(guī)泛為敵依擱據(jù)《驢企岸業(yè)摘會(huì)憶計(jì)濱準(zhǔn)景則逃》特和粥《永企胖業(yè)刊會(huì)恥計(jì)拿制嘴度姐》逃是筒企朵業(yè)哈進(jìn)習(xí)行蝦會(huì)址計(jì)蜂核集算場(chǎng)工尼作梳的郊規(guī)竹范美，查是聾企定業(yè)濾會(huì)槽計(jì)狂工貢作朝自避由五度潤(rùn)和成統(tǒng)謹(jǐn)一拿度撐相辜平蜻衡月的絮標(biāo)奏準(zhǔn)濱。會(huì)驕計(jì)科規(guī)割范葵體圖系毒的待構(gòu)華成：酸會(huì)煤計(jì)霜法繡律沃、盒行繁政徐法攜規(guī)恐、寄部也門(mén)衛(wèi)規(guī)豪章?lián)p、篇地藥方稱(chēng)性蠶會(huì)雅計(jì)計(jì)法欺規(guī)覽和咐內(nèi)殺部賢會(huì)增計(jì)恰管鏈理搜制普度會(huì)曲計(jì)評(píng)規(guī)雕范永體些系濟(jì)的鼓構(gòu)床成二掉、倆真舟實(shí)蘆性套原吊則投資者和債權(quán)人等其他方面國(guó)家宏觀經(jīng)濟(jì)管理部門(mén)會(huì)計(jì)信息生成披露企業(yè)內(nèi)部的經(jīng)營(yíng)管理者三糾、向協(xié)秤調(diào)禽性誼原齊則四磚、遇科筐學(xué)罩性隨原魚(yú)則系抽統(tǒng)鋤性：氣設(shè)漁計(jì)面會(huì)秤計(jì)羞制初度谷時(shí)固要握從菠整乘體督上歉考熄慮徒會(huì)北計(jì)旋制輩度浮與槐其逗他粉制雁度溉的薦協(xié)品調(diào)巾以存及灘內(nèi)反部扁各吸制輪度窮之貪間尼的她照巷應(yīng)亞和勻統(tǒng)軌一道。合緒理下性：造設(shè)慎計(jì)抽出暮的鏈會(huì)蓄計(jì)圓制漂度村既螺要攜有世利先于樸提茂高診會(huì)宇計(jì)脫工綠作笨質(zhì)耗量帖，忌又下要啦簡(jiǎn)褲便斜易往行燥；毯既濱要著符嶺合艇會(huì)廢計(jì)坊理絲式論乏，貌又煌要招有火利裳于根會(huì)駛計(jì)騰實(shí)缺踐暗；欠既會(huì)要臉適千應(yīng)填于井手惕工嗚操喚作抹，技又箱要夾能?chē)?yán)適撤應(yīng)錄會(huì)另計(jì)殺電瞇算蘋(píng)化獵要民求衣。五赴、旱針昨?qū)眯阅ピ獎(jiǎng)t從搜實(shí)校際脈出懷發(fā)窩，信針炭對(duì)烘單始位男的琴具拖體概實(shí)原際脆來(lái)用進(jìn)艱行攪設(shè)塑計(jì)設(shè)葛計(jì)雙會(huì)摩計(jì)渡制墊度艷，書(shū)切愛(ài)忌字生閥搬猶硬駕套六首、晨?jī)?nèi)夸部柴控制制迎原統(tǒng)則全扇面瓶：梢企死業(yè)礦的復(fù)供倡、陸產(chǎn)芒、就銷(xiāo)窄各集環(huán)邪節(jié)道、襯各垮工夸作鉤崗種位補(bǔ)和言人司員婚的柳職耀責(zé)償權(quán)劉限牢等證都礦應(yīng)換貫酬徹江內(nèi)啟部膀控您制耽制姐度切桶實(shí)稻：脖內(nèi)佩部溫控棗制沈采斷用街的貸形答式售、積辦企法界和蠟要駝求隸，懇應(yīng)窯可租行等、逮可矛控櫻和鞭有漸效內(nèi)裕部致控見(jiàn)制左制輪度刺：企這業(yè)棵為咱加本強(qiáng)患崗詳位竄責(zé)畜任書(shū)，沫保優(yōu)護(hù)欺資忙本折安點(diǎn)全逃，穴確叉保蠟會(huì)肺計(jì)紐奉記興錄狼正甘確扒可史靠兵，賄在抖企食業(yè)訪內(nèi)漂部悲組躁織罷分建工在、果業(yè)頁(yè)務(wù)慶處迅理姑、泛憑旗證沸手僅續(xù)義和摸程構(gòu)序忌等喝方憲面嚴(yán)所鞋規(guī)歌定叢的丟既怪相丈互翁聯(lián)自系醫(yī)又孟相架互批制投約繳的講一敵系勿列佩管懼理稠制婆度農(nóng)。什模么鏟是當(dāng)內(nèi)勝部腸控浙制畝？?jī)?nèi)頑部系控巴制正是蔥由政欠策和程剝序組監(jiān)成沸的墓，烘這嶺些濃政損策倦和窗程返序沙是企太業(yè)陶全喝員腔參楊與卷設(shè)鉆計(jì)和運(yùn)業(yè)行的七仇、政成火本幟效芒益削原邪則在弄目老前歪的慚經(jīng)蠻濟(jì)淺發(fā)欺展欠水哭平紹和溫經(jīng)葵濟(jì)抖政搜策城下壯，木進(jìn)秩行題制丟度籮設(shè)賀計(jì)屑時(shí)期，認(rèn)通灰過(guò)揮制箱度鼠收堆益扇和仔制萌度拐成伍本上的久比脅較增來(lái)香選嗎擇差制升度采效劃益棍最口大位的螞設(shè)裝計(jì)割方諒案一孤要珠盡援量蘋(píng)節(jié)市約舊設(shè)揪計(jì)燭費(fèi)嚼用兔；二育要疼充臂分統(tǒng)考追慮奶會(huì)依計(jì)閘制應(yīng)度肚運(yùn)蘿行騎的大經(jīng)身濟(jì)斤性八持、落適禾應(yīng)倆性應(yīng)原毫則會(huì)夜計(jì)蝴制框度一駱經(jīng)峰建刊立涌，觀就毒應(yīng)鋪保據(jù)持伸相哥對(duì)蛾穩(wěn)垮定別，荷不質(zhì)宜料經(jīng)忌常潮改蘇變要顆對(duì)證企貸業(yè)持未襖來(lái)能一爛定沉?xí)r縫期犁內(nèi)權(quán)的負(fù)發(fā)枝展武情遺況夢(mèng)作羅出艙恰愚當(dāng)柱的究估昆計(jì)幣，切以賠保腸持輸會(huì)鈴計(jì)桂制昌度猾具懷有墻一喂定旅的妻適予應(yīng)落能遠(yuǎn)力新涼制北度印投頓入嗎正饅式窮使京用掏前治，夏應(yīng)倘采籌取鍬謹(jǐn)洗慎余的才態(tài)蘇度聲進(jìn)倍行損小低范充圍著試腹驗(yàn)?zāi)?，砌不軌斷中修婚改勺完匙善聰，去切愈不較可巖操片之奏過(guò)骨急第菊三斷節(jié)堵會(huì)按計(jì)狹制爽度瞎設(shè)構(gòu)計(jì)皂的也程茄序一接、替準(zhǔn)顏備痰階先段二測(cè)、偏設(shè)喉計(jì)終階禍段三神、烘試多行山和腸修捎正訴階圾段一轉(zhuǎn)、體準(zhǔn)系備舉階脆段（換一款）菠確典定剝?cè)O(shè)凈計(jì)絮的裳內(nèi)品容并和之目壩的（局二慣）灘制略定欣設(shè)小計(jì)靈方岸案謊和分設(shè)擱計(jì)侮規(guī)析劃（孟三共）糞調(diào)產(chǎn)查細(xì)研民究（顏一檢）射確性定壩設(shè)貫計(jì)翁的匙內(nèi)句容禿和榨目捎的從畏設(shè)接計(jì)錘內(nèi)炎容技：菌會(huì)級(jí)計(jì)胃核松算鼓、哥會(huì)枝計(jì)釘控殖制跪、南會(huì)附計(jì)就組稼織全浙面軌設(shè)弄計(jì)：扒設(shè)幫計(jì)貸整戴套剃的兆會(huì)溜計(jì)并制讀度局腐部究設(shè)例計(jì)：即對(duì)薄部敬分扛經(jīng)胃濟(jì)嚴(yán)業(yè)莫?jiǎng)?wù)門(mén)的鋼設(shè)擋計(jì)拼，包膊括乓修鏟訂越性面設(shè)雄計(jì)常和衣補(bǔ)符充信性籮設(shè)路計(jì)從設(shè)計(jì)工作所涉及的范圍

（鼻二程）蒼制并定也設(shè)燭計(jì)搖方擱案陪和激設(shè)果計(jì)煙規(guī)似劃確雪定梅設(shè)麥計(jì)紋的腿時(shí)沿間個(gè)安膽排輝（季進(jìn)拳度撤表化）明旺確顛設(shè)槽計(jì)群的逮內(nèi)最容巖（戰(zhàn)設(shè)賊計(jì)勁項(xiàng)奶目搞）配赤備呢一洪定工的蒜設(shè)民計(jì)樂(lè)人岡員尾（名思牢想嗚素幫質(zhì)杠好展，符知些識(shí)摩淵忘博嚇，物經(jīng)嗚驗(yàn)騾豐驕富旅）（膝三定）慰調(diào)固查披研筐究了仔解樹(shù)企膠業(yè)添生尤產(chǎn)與經(jīng)挪營(yíng)群的瓣實(shí)只際雁情脅況了棉解淹企穗業(yè)稅現(xiàn)獨(dú)行釘會(huì)蛇計(jì)冠制污度犯的紙執(zhí)奪行猴情待況征愧詢蝕意鋪見(jiàn)現(xiàn)（墓企鹽業(yè)等領(lǐng)邀導(dǎo)積、肢各醉職統(tǒng)能傷部桐門(mén)堡特秤別梯是喂會(huì)油計(jì)諸部習(xí)門(mén)醋以辦及電主欺要讀會(huì)寒計(jì)漢人駝員才對(duì)鏈會(huì)易計(jì)缺制付度溪設(shè)充計(jì)紙的埋要揚(yáng)求塔）調(diào)欲查桃其岡他魄相升關(guān)跑情卵況組戶織跪機(jī)巡壽構(gòu)拆與膝人微員驕情爆況纖，盜有誰(shuí)關(guān)教規(guī)壓章堅(jiān)制襪度摧，第統(tǒng)斥計(jì)情核蚊算國(guó)、算業(yè)通務(wù)王核擇算拘的也實(shí)衣施躺情姥況鑒，械最記近盡頒惹布邁的帝有近關(guān)節(jié)法片律蟻、賭法可令監(jiān)、絞制變度考和丹準(zhǔn)幸則慌，右同墻行戰(zhàn)業(yè)紅先凍進(jìn)過(guò)企買(mǎi)業(yè)池的警會(huì)旁計(jì)鄙制爸度止等燭。二碌、扛設(shè)鄉(xiāng)豐計(jì)舍階引段（戴一伯）載擬賴定告設(shè)闊計(jì)富大團(tuán)綱（屆二首）盼進(jìn)蘇行阻設(shè)羨計(jì)（燈一哀）歷擬餐定摸設(shè)罷計(jì)緞大溝綱根碼據(jù)參國(guó)察家砍統(tǒng)預(yù)一鼻會(huì)殊計(jì)中制煙度佛的曾要毅求捕初裳步倦擬察定盟本氏企專(zhuān)業(yè)本的恐會(huì)舅計(jì)漸科輛目初屠步宜擬液定稈賬社簿引組家織她系緊統(tǒng)疊圖主柳要罵產(chǎn)木品誘成億本歉流則程床圖主匙要威業(yè)漸務(wù)熄工塞作貿(mào)流橫程盯圖原報(bào)始窗記蘭錄喬流愛(ài)程君圖關(guān)途于稈采彈購(gòu)膛、脈銷(xiāo)織售謠、藍(lán)籌說(shuō)資參、或投躬資懷、永成畢本殲、秋利識(shí)潤(rùn)殖等鋸的洪核上算贊方基法強(qiáng)和京要卵求會(huì)竹計(jì)哪管牙理苦工騰作沾的寒總糞體盆思法路會(huì)芳計(jì)輪制倘度酸設(shè)疫計(jì)樣的謙進(jìn)柜度敢計(jì)談劃（般二惡）助進(jìn)汁行君設(shè)正計(jì)1碑.黃設(shè)我計(jì)肢程沈序2董.轉(zhuǎn)設(shè)解計(jì)上會(huì)唉計(jì)李制要度峰時(shí)爬應(yīng)滑注注意版的漠問(wèn)保題1響.潔設(shè)庸計(jì)腥程車(chē)序設(shè)支計(jì)熄企訪業(yè)伐的盈會(huì)斯計(jì)眨機(jī)孩構(gòu)邪和賞人漸員慢配概備簽，誕以毅及喂機(jī)潑構(gòu)朋人俘員臘之傭間系的嶄控疲制欄與吹相顆互彈制鍵約墓制傘度設(shè)晉計(jì)互企墊業(yè)傳所在采蜓用串的拖會(huì)仔計(jì)烘核替算梳程罩序設(shè)海計(jì)版收詢?nèi)腌牎⑶С晒P本鈔、揪費(fèi)攤用猜的翻核援算全和溉控淚制播制京度設(shè)蠅計(jì)姨資男金頌、恨財(cái)貴產(chǎn)鑒的蛛核斗算鄙和拳控晌制愁制弄度系錢(qián)統(tǒng)婆設(shè)脆計(jì)老確歲定叼會(huì)賺計(jì)繳科豎目路、紗原慌始燃記臉?shù)浟恪⒁鄷?huì)在計(jì)頁(yè)憑旋證浙、佩會(huì)鑰計(jì)乘賬妖簿渡和創(chuàng)會(huì)聚計(jì)護(hù)報(bào)由表進(jìn)牲行巾全燃面寫(xiě)綜灘合息整今理唱，含修授繁扇補(bǔ)望缺愿，頸形宗成部一排個(gè)筆完宰整法體炕系寫(xiě)泊成介正幣式饞的拴書(shū)女面旋會(huì)榮計(jì)桌制貸度割草程案2猾.告設(shè)禿計(jì)蘿會(huì)鵲計(jì)葉制緣瑞度饅時(shí)惰應(yīng)癢注慢意勺的維問(wèn)榜題要栗貫閃徹蹦國(guó)也家兵的須方渠針?lè)€(wěn)、座政杏策碼和印法六規(guī)要汗符滾合碼企歷業(yè)熱會(huì)寺計(jì)釋準(zhǔn)頂則廳、澇企極業(yè)勾會(huì)氏計(jì)傭制伶度略和辛其以他靈國(guó)證家匠會(huì)痰計(jì)故制叨度另的喝規(guī)撒定各扛項(xiàng)局會(huì)雜計(jì)鋼制虛度救要丟具兄體可、膠全琴面繁、縱準(zhǔn)隊(duì)確寄，鼓滿然足憂本棍企青業(yè)扭的魂需獅要棄；編防檔止始簡(jiǎn)翅單攔化要銜適洽應(yīng)纏企愁業(yè)狼內(nèi)黃部惑控糧制動(dòng)的環(huán)要輩求正樣確隊(duì)處兄理充各踏部尿門(mén)衰的立關(guān)漢系正摟確否處已理暗會(huì)鋼計(jì)炸制礙度傳與惰其管他瓜制啊度碗的取關(guān)換系三礙、鴿試亞行是和呆修撓正致階當(dāng)段（帝一優(yōu)）試?yán)w行租階鉛段（地二斧）修卸正妻階撈段（討一綱）斯試抱行額階狡段會(huì)搬計(jì)認(rèn)制弄度武試悟行墳有兩主種策形賊式：一乘定舟范認(rèn)圍鄭內(nèi)襯試挪行白和位一鎮(zhèn)定粉時(shí)羅間帶內(nèi)孝試鍛行丙。原斜商愛(ài)業(yè)喉部葡1消9盒6態(tài)5諸年頭制它定諒的泉增番減岸記叮賬地法尾會(huì)揪計(jì)那制儉度補(bǔ)，隊(duì)確輕定責(zé)在御石恢油陸公論司蘇系燙統(tǒng)衰試徒行財(cái)態(tài)政襯部斤1摟9瀉8欄3剖年憶3糖月數(shù)頒腳布茫的盟《好中健外毅合理資燥經(jīng)捎營(yíng)錘企堵業(yè)哲會(huì)均計(jì)尿制錦度幟（簡(jiǎn)試搶行綁草衛(wèi)案例）旋》親，怕試兼行農(nóng)后兼，問(wèn)于劫1臺(tái)9毫8租5問(wèn)年套3村月宰正說(shuō)式霉發(fā)筑布螞該殖制認(rèn)度會(huì)坐計(jì)征制損度能設(shè)懇計(jì)極者離應(yīng)專(zhuān)主宜動(dòng)望搜技集水各樂(lè)職念能通部垮門(mén)和勞人俱員撒對(duì)粱會(huì)汽計(jì)雪制蝦度塘試違行脊情虛況腳的騾反獸映兄和虛意房誠(chéng)見(jiàn)（別二爽）修騙正攔階扶段修正定稿，作為正式會(huì)計(jì)制度頒布實(shí)施對(duì)試行情況進(jìn)行匯總、分析，對(duì)比正反兩方面意見(jiàn)，肯定正確有效部分，對(duì)缺陷和不足部分進(jìn)行修改和補(bǔ)充。第間四戒節(jié)陵會(huì)陷計(jì)遇制屬度在設(shè)孩計(jì)賺的怒方復(fù)法一滅、跳文筍字毯說(shuō)丟明防法二典、近表喂格貴法三偷、策流致程袖圖孔法一怪、拌文耽字計(jì)說(shuō)蔥明菜法文需字舌說(shuō)勁明壩法是笑會(huì)宗計(jì)勢(shì)制鎖度設(shè)箭計(jì)該中使礙用最演多稅的獲方異法

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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。二尤、往表肅格懶法表宮格遇尺酒寸暴統(tǒng)餓一（喇便似于破裝誓訂霞保舊管偽）表夜格皆劃池線賣(mài)標(biāo)犁準(zhǔn)（潮空瞧邊另劃漿線兆，家欄徑次農(nóng)劃茅線厘）表軟格讓制竊作寧控印制些（煌表易格制霉作貨、絮修幣改懸及嫁廢漠止的絮申習(xí)請(qǐng)餅審?qiáng)A批托程奪序螞）用昏表挺格霸形草式父反半映鑰會(huì)托計(jì)寄制債度堪中決使字用透的趁憑扛證色、政賬連頁(yè)脫和辟報(bào)芳表記格匠式有膛關(guān)乒主伙管杯部酬門(mén)庫(kù)應(yīng)麥確追立妥用艇紙倡規(guī)許格表父格膽劃舌線冒示茄例三辣欄徑式旦總閥賬年攏憑眼證摘葡要怎借反方妨金錢(qián)額尤貸舞方帳金腦額喊借鋼或嚇貸跨余效額月英日探字芳號(hào)會(huì)燈計(jì)核科魯目謎：涂第愛(ài)頁(yè)三挪、較流石程灰圖跡法（側(cè)一供）珍框盈圖鹿式勉流魯程牙圖（秧二援）袍符戚號(hào)序式賭流啊程淘圖（稼一霜）見(jiàn)框旋圖瞇式紛流德程斥圖用林矩岡形搭框鄙圖浴和畢直奮線誕組押成集，栽框億圖部反濫映綁所甲處葛理逗的園內(nèi)坊容惜，填直既線鄭反間映那信態(tài)息浙及謝其需載刮體獻(xiàn)的桃傳榨遞贊；鮮或拌框腰圖讓反要映限信城息邁及簡(jiǎn)其涂載言體掃，昏直孕線易反伴映屯處膊理腐要?dú)馇笃贰ＹN常牧用原于簡(jiǎn)姓單問(wèn)的業(yè)芬務(wù)景處乒理劇流選程勾。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（猴二挨）落符萬(wàn)號(hào)抱式爭(zhēng)流且程姻圖用辮具近有蘿一營(yíng)定絨意柿義睡的核符證號(hào)峽，案形潮象濱反艦映旦業(yè)動(dòng)務(wù)南處漁理叮過(guò)修程申的彈圖終表零。蜜被廣村泛曾應(yīng)循用于視業(yè)粱務(wù)城處徹理禿程民序蠢設(shè)館計(jì)框中瞞。憑證報(bào)表作業(yè)賬冊(cè)長(zhǎng)期保存連接號(hào)暫保存我仍國(guó)逐尚貢未淚制抬定石出磁統(tǒng)株一恰的爐業(yè)裂務(wù)彈流仗程輪圖棵符詠號(hào)縱崖式袋流突程駱圖謠的桐繪跌制謀方東法將必一粗項(xiàng)蒸業(yè)墻務(wù)悔處書(shū)理短過(guò)舉程織按尖照祝次眠序描先粘后訴，渠用姻一揪條憲主框線膏垂怖直頑串紫連成起滿來(lái)完，仆業(yè)巷務(wù)洞處充理門(mén)過(guò)漢程雙中疼發(fā)男生鉆的方單國(guó)據(jù)銜、想憑沸證作以誤及版憑壁證稼的濁分獅類(lèi)魚(yú)、鏟記帽錄親、津歸哄集夢(mèng)、壯匯本總?cè)嗟然樘幩牙聿┎阶畜E滿，稿都派用貸具俯體汁圖勻式邪描俊繪襯出焦來(lái)顯湖著那特淋點(diǎn)深：償對(duì)扒每瞎個(gè)蒼處掠理肌步聲驟哄都柴有崗相并應(yīng)備的禍注刊釋累，鹽以風(fēng)簡(jiǎn)膀明搜扼慕要將的毒文棕字尼闡沃明丑各栗步乓驟躬的承工踏作怒內(nèi)糧容流、防控脾制戚性誤質(zhì)帳和掀特功點(diǎn)鋤。較帳易淡為孤人宜理架解辦，客但弓難聲以枝反膨映送各別部仁門(mén)召之損間仗的性聯(lián)塌系橫粘式止流染程萌圖團(tuán)的擔(dān)繪德制亡方告法以沿業(yè)營(yíng)務(wù)松處朝理沒(méi)過(guò)焰程這中樓各閣部社門(mén)野的駐控滋制邀和廊實(shí)凳施脅范個(gè)圍珍以尖及揉部袖門(mén)蕩之篇間執(zhí)的赤聯(lián)柳系筍為炒基捉礎(chǔ)腥，掙橫雨向原表罷示繞憑容證影、抽單簡(jiǎn)據(jù)呀在釘部旁門(mén)憶之居間態(tài)和敵部石門(mén)狐內(nèi)掠部逝的雄傳返遞溫、緊分?jǐn)嗯淇h、偵記寬錄石、依歸案檔砍等蕉步炎驟住?？蓹谙倒纸y(tǒng)葛地施、蟲(chóng)完爪整著地叔反葉映誰(shuí)業(yè)對(duì)務(wù)宅處昂理波過(guò)個(gè)程漲中球各臭職廁能魚(yú)部處門(mén)帶之詠間杠的阿聯(lián)妹系幫，包但張不傾便飛于莖對(duì)牧各膚步洽驟停的襪活哀動(dòng)負(fù)作勒簡(jiǎn)唇單盲的陳文擺字揚(yáng)敘俗述浮。橫礦式絹流掩程不圖綁示具例③②2出址納撿部曾門(mén)浪收苗現(xiàn)容程絲式序娘設(shè)錫計(jì)業(yè)栽務(wù)菠部鉤門(mén)寶出口納盡部姻門(mén)漿會(huì)著計(jì)待部好門(mén)負(fù)屋責(zé)下經(jīng)寧辦碎出嚼納烈負(fù)煙責(zé)挎記碎賬收削款捐通蘇知12審沉核辦1收正據(jù)①收裙款1客模戶②①③定挑期1替②審落核現(xiàn)株金某日柿記拳賬明踩細(xì)顛賬復(fù)常習(xí)唉思沖考五題1底．植什姑么裙是銅會(huì)座計(jì)愁制牙度債設(shè)徑計(jì)塊？奪為倒什編么膚要營(yíng)進(jìn)素行趟會(huì)塑計(jì)申制監(jiān)度賞設(shè)疲計(jì)湊？2化．斑在蚊進(jìn)蟲(chóng)行械會(huì)樓計(jì)富制仇度擋設(shè)并計(jì)瘡時(shí)寨，導(dǎo)需信要云遵飯循爺哪決些飽原任則嘴？3忽．芳會(huì)承計(jì)鞠制取度尿設(shè)廉計(jì)尋有站哪矩些痰步獵驟摔？揉每坑一尖個(gè)肉步窗驟奶有壘哪莖些福具訪體層工外作呼？4共．傻設(shè)潮計(jì)抓會(huì)排計(jì)汁制咬度具時(shí)謎，晃有腿哪業(yè)些脾方扇法謠可普供寸選術(shù)擇案？醉這騙些均方謊法故各退自骨有非哪左些愧特描點(diǎn)沫？會(huì)耐計(jì)責(zé)制參度廈與民相皂關(guān)犯概炭念1芽.特會(huì)等計(jì)孔制星度2袍.月會(huì)者計(jì)己準(zhǔn)考則3沒(méi).霧會(huì)團(tuán)計(jì)身政辭策4么.梢會(huì)蜂計(jì)果法殺律5鬧.冊(cè)會(huì)財(cái)計(jì)錄規(guī)朱則6味.嘆會(huì)削計(jì)融方哲法1悟.會(huì)布計(jì)蹦制債度雨（序a話c秩c植o衛(wèi)u鍛n孔t饒i樂(lè)n絞g類(lèi)s呼y煌s催t線e士m霉）進(jìn)娛行而會(huì)套計(jì)訂工兆作筑、偵處度理諷會(huì)猶計(jì)向事酒務(wù)絹的迅原灑則肯、輪程烏序魄和麗方扯法晝的勿總寸稱(chēng)襪，得是照部瘋門(mén)撓和易企孝業(yè)丙進(jìn)抖行鍵會(huì)費(fèi)計(jì)鞋工富作秘的略規(guī)表范塞和知準(zhǔn)御則進(jìn)。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(chēng)。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(mén)制定的會(huì)計(jì)行為規(guī)范——會(huì)計(jì)核算制度2近.會(huì)則計(jì)夢(mèng)準(zhǔn)笛則佳（漲a挑c皮c愧o灘u家n郊t園i辜n妨g拒s居t沒(méi)a喘n潤(rùn)d究a虹r掙d視s投）概浮念鬧：由龍習(xí)使慣展、健法儀律州或酷會(huì)涼計(jì)聾團(tuán)羅體雪、軍會(huì)用計(jì)惑管哥理廳機(jī)閑構(gòu)哀提厲出治的裝對(duì)四會(huì)勞計(jì)伴人際員竊從投事蛙會(huì)笑計(jì)冰實(shí)樹(shù)踐稱(chēng)所佩應(yīng)世遵盲循晝的爸標(biāo)柜準(zhǔn)陪，陸是治會(huì)抖計(jì)蠟核態(tài)算恐工綱作絡(luò)的基看本科規(guī)洋范，脾也伯是制院定逃會(huì)推計(jì)教制膨度貍的劇依敲據(jù)。會(huì)嗎計(jì)員制掘度統(tǒng)與會(huì)球計(jì)夢(mèng)準(zhǔn)政則姨的普關(guān)洲系新孟的噸企年業(yè)柄會(huì)田計(jì)疼準(zhǔn)瓦則姨體扯系勒：致1軌項(xiàng)厚基襖本僅準(zhǔn)爛則缸和具3彎8姜項(xiàng)英具偷體蓄準(zhǔn)指則霸，閃于烈2語(yǔ)0該0遇7子年股1搏月孫1狂日陣正炕式依實(shí)枯施古。會(huì)損計(jì)封準(zhǔn)蹈則僅與頑會(huì)程計(jì)梢制酷度昨的云關(guān)穿系

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