第一節(jié)會計(jì)的概念第二節(jié)會計(jì)核算前提第三節(jié)會計(jì)核算原則第四節(jié)會計(jì)核算方法第一章總論財(cái)務(wù)會計(jì)基本理論會計(jì)什么是會計(jì)？會計(jì)會計(jì)的目標(biāo)？

一、會計(jì)的產(chǎn)生與發(fā)展會計(jì)發(fā)展的三個(gè)重要階段第一節(jié)會計(jì)的概念

◆所處年代：奴隸社會以前的會計(jì)。◆標(biāo)志：人類已經(jīng)有了簡單的記錄、計(jì)量行為，如刻石記事、壘石計(jì)數(shù)和結(jié)繩記事等。但還沒有專門的會計(jì)職業(yè)與機(jī)構(gòu)。會計(jì)萌芽時(shí)期會計(jì)萌芽時(shí)期公元前11世紀(jì)前原始計(jì)量與記錄時(shí)期◆所余處錘年膝代：奴膊隸侵社著會場、障封綿建毅社晌會且的佩會您計(jì)愉。◆標(biāo)純志：會皺計(jì)僻人祖員孟和補(bǔ)機(jī)宣構(gòu)順的冒產(chǎn)估生覽、匪會兼計(jì)仰名炎詞罩的珠出僚現(xiàn)嬸等氣。愿如逆：該在字我桃國郊的住周眼王雖朝賺中溜就亡設(shè)畜立糧了特會齡計(jì)榨機(jī)塘構(gòu)吩和藝專晶門阻人愉員吃；慌“和會奔計(jì)棒”待名倍詞些也型產(chǎn)勒生針于芽那然個(gè)貢時(shí)斯期稻；歷同日時(shí)渴，刃也墾產(chǎn)昆生柏了嗽一懼定孩的濁會篇計(jì)啄思理想章?！镌缒蚱谛螘劣?jì)言被添稱威簿查記器—饒—?jiǎng)臖炊o囑o仍k決k替e年e己p場i延n寧g悅。會盤計(jì)咱萌繩芽俗時(shí)或期古代會計(jì)公元前11世紀(jì)至15世紀(jì)1柴.賽古提代哨會須計(jì)公挪元異前脂1穩(wěn)1拘世鄰紀(jì)榆前【例】我挪國柜周唐王劍朝穗嚴(yán)炮密攏的降財(cái)忍計(jì)鹽組知織（貝周止朝為：渾公桐元唉前者1勝1襖世傾紀(jì)超—機(jī)公勝元撿前余8純4團(tuán)1店年艷）單孝式油記紀(jì)賬澇法：竄采奴用掌文祥字貨敘室述超的繩形只式橡，脈以披實(shí)啟物睛計(jì)戶量遼單敵位輔記估錄猛所武發(fā)醒生洋事恢項(xiàng)役的扔一銳種述方貨法腔?；鼡u查會址計(jì)總漫出階納周王天官大宰地官春官、夏官等六卿小宰司會宰夫年報(bào)

月報(bào)旬報(bào)九府出納司書職內(nèi)職幣內(nèi)府外府玉府職金天府大府泉府國廈庫◆所踩處題年聯(lián)代：1赴5紙世洞紀(jì)蹲-慕-濾2朽0疾世軟紀(jì)舅4森0少年落代嘉末原?！魳?biāo)童志：映復(fù)蓋式本記錢賬怖法哈（輸簿禾記錦）悔的沸誕漂生中、焦計(jì)剝量藏單況位拖的染演躺變貌等件。復(fù)舌式鋒記坑賬汽法赤（軟簿表記敘）故的模誕茅生柔—欄—窮是波對祝單記式示記駕賬擾法霉（炒簿稅記自）趁的款重舟大懷變恢革描，細(xì)被安稱培之我為部“朗會解計(jì)女發(fā)賓展體史評上拒的在第誦一禽個(gè)壇里著程啞碑威”朱！古庸代晶會窮計(jì)會奸計(jì)真萌遭芽亂時(shí)話期近代會計(jì)15世紀(jì)至20世紀(jì)40年代2摧.紀(jì)近害代護(hù)會秒計(jì)公術(shù)元容前撓1鋤1伴世場紀(jì)所至甘公衰元推1當(dāng)5鉛世孫紀(jì)公斗元育前急1獲1滋世顯紀(jì)廢前“潑近書代蜓會勤計(jì)稼之霜父毅”—站—盧添卡框·歉巴律其獵阿席勒（藏L扮u簡c倘a勇P紀(jì)a逃c深i忘o券l傷i仆）意粒大倒利凍的漆一使位忙修往道終士謎、巷教麗授令、泉學(xué)波者址。店1井4泊9桐4斑年弦，獻(xiàn)他志在賴專勻著聰《陜算榜術(shù)針、貼幾絨何鵲、伐比親與育比綢例戲概歇要胸》叔的保第掙二厘部表分糾“淹簿爺記偏”軋中藍(lán)系里統(tǒng)抹的蝴總否結(jié)犯了蜂當(dāng)廢時(shí)沸流像行居于騎意威大產(chǎn)利猶的愈威質(zhì)尼瘦斯辯、么佛巷羅迅倫團(tuán)薩葬等豆地含的雕復(fù)券式辟記慚賬忍法朝。堂使褲其京迅里速園傳源遍需歐孤洲姿各牧國裂，霜并違陸索續(xù)氣傳余播論到孤世著界銳各宅地患，艙引襪起鳥了恒會盒計(jì)潮記刑賬雖方矩法家的桐變唐革以，債也棕標(biāo)匹志兼著貴會之計(jì)盈理秒論只的爐初件步起建兼立杜！★《易簿茫記駛論托》詳所狹強(qiáng)溝調(diào)采的刑會浸計(jì)艱中予心素論笑觀權(quán)點(diǎn)巴主氏邁認(rèn)棟為獄,嗽凡鑼是磁希累望熊獲紀(jì)得雀經(jīng)者營建成稿功否的籃商醫(yī)人艱應(yīng)智具宴備委三間個(gè)迅條主件畫：●“怨其歇中睡最蠶主術(shù)要峽的觸是妄現(xiàn)膏款特，攻或殲?zāi)尘中┘t與包此乎等巴值份的朝經(jīng)耽濟(jì)褲實(shí)寶力縮慧”洞；●“杠商踐人靈必嫩須趣是銜精算明鍋的治會權(quán)計(jì)必人治員探和放敏收捷撒的崖數(shù)濫學(xué)飼家柄”括；●“眼所昨有煤商戚業(yè)用事慢務(wù)側(cè)必爹須條采巨取鏡有決條世不尼紊涂的徒方潛式互加泥以惑記塞錄用，腹應(yīng)華該劃使岔用戀借恩貸令記代賬紛法級，叔因絮為良借灶貸舟記貓賬石法致是眉記委錄歷經(jīng)洽商努活壩動佳的秩最責(zé)有喚效京的柔方墳法犯”雞。★奠談定比了古現(xiàn)銅代送會柄計(jì)襲基聲本冠理勢論室的深基卻石《圣簿丘記愁論嗓》泄所厲體垃現(xiàn)描的驕會犯計(jì)決目末的列、票會撤計(jì)稅假技設(shè)污和謹(jǐn)會下計(jì)那要鈔素洋等京基差本乓思嫁想碎仍檢然蓮是康現(xiàn)卵代泰會龍計(jì)村學(xué)榮者肚致聾力螺于盛探剩討噴的擦核型心貞問漫題后。復(fù)求式擋記半賬途（碧簿適記藝）孟方購法輕誕掀生權(quán)5南0連0援余但年軟來顫一拉直竭沿串用級至礎(chǔ)今厲，賴不柴能搭不兆說樹是被一灣個(gè)校偉修大藝的夫奇當(dāng)跡微！◆所界處貴年鳥代：2褲0女世擁紀(jì)滴4召0切年蔽代杯至喬今猶。◆標(biāo)糞志：（飲1蠟）腔會礎(chǔ)計(jì)逐學(xué)隊(duì)基厲礎(chǔ)撞理殿論著的隸創(chuàng)悟立會暈計(jì)扣學(xué)斯基殊礎(chǔ)否理管論紡是炊一婆套慕以弱會邁計(jì)嬸目窩標(biāo)瓜為蛛中理心妻，謹(jǐn)相賢互程連尺貫身、團(tuán)協(xié)塌調(diào)畢一碌致峽的罪概芳念蛾體兩系仁。古透代憑會諷計(jì)近列代商會竊計(jì)1鄙5浴世旁紀(jì)危至林2酒0許世臨紀(jì)砍4區(qū)0跳年螺代會番計(jì)聯(lián)萌略芽尖時(shí)快期現(xiàn)代會計(jì)20世紀(jì)40年代至今3夏.繞現(xiàn)磁代視會罵計(jì)公朝元段前講1繪1唯世星紀(jì)呢前公勞元時(shí)前房誠1繭1脊世溝紀(jì)絡(luò)至餃1晶5但世他紀(jì)★會圖計(jì)從學(xué)險(xiǎn)基飯礎(chǔ)豈理靠論耗的炮內(nèi)冠容裕：會違計(jì)請含描義會嫂計(jì)悉職勸能會氣計(jì)權(quán)對泳象會逃計(jì)賽要譯素會廣計(jì)棄確柳認(rèn)會繳計(jì)途計(jì)娃量會獨(dú)計(jì)坑假扛設(shè)★《油基漢礎(chǔ)摘會蹤蝶計(jì)懇》蘋前儉二策章元的羞主盟要么內(nèi)態(tài)容會長計(jì)辭目封標(biāo)概頸念云體司系：傘由模與膝會洽計(jì)努學(xué)垂基監(jiān)礎(chǔ)腿理揀論洲相分關(guān)夫的渡概朽念殿組船合敗而疑成果的減系染統(tǒng)怎。★一碑套繼以義會汽計(jì)穗目鋪標(biāo)乒為毫中辟心科，賺相毅互職連戲貫波、朋協(xié)滲調(diào)牲一鮮致繞的表概叼念剃體柔系膝。（燒2讀）勻企奏業(yè)暮財(cái)駛務(wù)側(cè)會遣計(jì)辦目賄標(biāo)章的磁重臟大舉變示化死。拋2村0傳世加紀(jì)益3應(yīng)0拉年厲代退起總，藏股鼠份火公侍司趙新筍型城企餅業(yè)新組喘織版出青現(xiàn)凈，涼會是計(jì)氣的愿服煤務(wù)世重巧心透轉(zhuǎn)呀向禾企拖業(yè)半外走部承。資慕本默市單場管理者發(fā)行股票籌集資金股東股東股東購買股票投資企業(yè)委托方受托方雇傭合同會計(jì)信息股份公司獨(dú)資合伙會亞計(jì)扣目踐標(biāo)：引主濫要寶服尖務(wù)嘴于齊企石業(yè)絮內(nèi)悶部慎經(jīng)舊營貿(mào)管神理會亭計(jì)催目卻標(biāo)：粉股花份丹企鈴業(yè)告利醋用巷投災(zāi)資猾者昆（棄股紐奉東韻）什投某資仍進(jìn)家行撕經(jīng)翻營虎活初動萌，皮從繪而徒產(chǎn)擁生俗了首應(yīng)哄向貌投夏資買者殘報(bào)啄告例財(cái)勞務(wù)拉狀睡況揉、村經(jīng)刪營身成堪果持等醫(yī)信熱息取的嗓義為務(wù)王。履矛行殊受份托歌責(zé)維任會踐計(jì)（訂3工）眾會坦計(jì)摸理淚論離和網(wǎng)方撇法求逐扣漸既分則化肺為絹兩剝個(gè)橫領(lǐng)譽(yù)域2扮0踩世睜紀(jì)球5普0芒年礙代姑，走管撐理承會今計(jì)闊與餃財(cái)憶務(wù)徹會智計(jì)毅分辮離擠，纏豐減富梢了毅會騾計(jì)詠學(xué)籃科泊的盯內(nèi)陪容直，傍增貿(mào)強(qiáng)他了藍(lán)會爪計(jì)止的繼功疫能著。審計(jì)成本會計(jì)財(cái)務(wù)會計(jì)外部會計(jì)：記賬、算賬、報(bào)賬等管理會計(jì)內(nèi)部會計(jì)：提出預(yù)測和決策方案等（球4得）總會諷計(jì)迫記蔥賬社手凳段勿的破變高革刑。袍2消0連世桌紀(jì)倦5口0摧年慢代戶起約，隔電槳子評計(jì)暴算渡機(jī)租、酷互是聯(lián)尊網(wǎng)默等吉科鳳學(xué)歉技錫術(shù)口成說果應(yīng)在村會歉計(jì)興上券的悟應(yīng)移用缸，蓄引摟起簡了投記所賬驢手捏段朽的貫偉趴大盟變解革塑。會亂計(jì)電子計(jì)算機(jī)處理手規(guī)工緩處萬理賬本算盤計(jì)算器2拘0劃世怠紀(jì)洗5淚0靈年滋代（鵲5菜）享會奶計(jì)散規(guī)趴范跳的續(xù)國別際爽趨妙同蓋。成進(jìn)播入耐2尤1賣世碑紀(jì)松以螺來荒，零知剖識留經(jīng)未濟(jì)普蓬圓勃她興已起鍛、塞世坑界王經(jīng)便濟(jì)尋融務(wù)為僚一歷體敬，孔引剃起洲了根會疲計(jì)昆準(zhǔn)雙則到的君全雨球舌趨銷同弓?！纠课覂x國圓于朽2無0延0億6宰年期2堪月鋸修銹訂頌、躺頒章布磚了耗3修9寸項(xiàng)掀《腐企季業(yè)航會內(nèi)計(jì)灘準(zhǔn)引則賽》支，壓實(shí)病現(xiàn)糟了悄與鞏國伏際陵財(cái)義務(wù)掙報(bào)錫告教準(zhǔn)催則畏的受實(shí)掘質(zhì)噴性遮趨帥同恥。企業(yè)會計(jì)制度我國在建國后規(guī)范企業(yè)會計(jì)工作的主要做法1949～1992企業(yè)會計(jì)準(zhǔn)則1王9略9狐2必年煩起棍學(xué)館習(xí)禽其曠他羽國什家絮先約進(jìn)衰經(jīng)削驗(yàn)底制鐘定貢會點(diǎn)計(jì)肉準(zhǔn)巾則遍；鑼2等0犁0待6沖年當(dāng)形云成瓜準(zhǔn)括則敏體虛系1對9幕9竟2皇～副現(xiàn)丟在二索、皺會素計(jì)蓄的凝含扶義（扣一監(jiān)）沒會好計(jì)屢的五原禾始緊概校念東暢漢殃時(shí)公，沿我名國怖古胡代望著服名泊的帽文粗字缺學(xué)螞家皂許店慎澡在援《壇說牽文圍解犧字籌》值這不部糧著筐作運(yùn)中戴對縮慧“剝會婚計(jì)潤”泥二猛字存從恨字傍義冰上城作翅出怒詳股解護(hù)，刺其混中桐尤貝其濕強(qiáng)粒調(diào)誼“褲計(jì)杠”領(lǐng)字侍中漁含荷有正縫確餅計(jì)伍算之催意冷。妄清糕代倍的貌文香字誼訓(xùn)典詁趁學(xué)晉家丙段旦玉忠裁砍，癥也踢在構(gòu)他端的開《冒說完文葛解撿字葵注待》報(bào)一姜書芒中貞對植“墾會潔”者字紫的曠構(gòu)痕成旬作嘩了中詳其細(xì)羽的遷說刻明苦。墊同葉時(shí)喂，尾清漏代硬數(shù)周學(xué)繩家焦托循針感對唇西串周酷時(shí)貸人例們貴對攪于筑“科會撿計(jì)茄”債概好念熟的蔬認(rèn)紹識穴指污出吊：嗎“零近星遷算注之線為翅計(jì)主，慮總走合庭算臉之擁為亭會。傷”釋這資是庭對雞于皆西省周羅時(shí)描代電“熊會夫計(jì)央”院概犯念脖的覽正賭確卻總懼結(jié)伸。會胃計(jì)匆二暫字途的娘含鈴義清導(dǎo)焦設(shè)循倉《嘗孟他子勻正物義笑》“堆零詞星輝算涉之秀為計(jì)，夕總抄合成算偏之零為會”目梁前樸，慶在民我紀(jì)國重關(guān)帶于疾會割計(jì)萄的省定價(jià)義右主棋要泡有術(shù)兩終種徹比途較午有蜜代友表紹性輸?shù)膰谟^愚點(diǎn)萌。1蘋、喉會濾計(jì)跑信勤息獅系享統(tǒng)差論●從單本區(qū)質(zhì)窮上更講糠，單會哥計(jì)斤是才一嫂個(gè)烤信址息白系佩統(tǒng)粘。A夫A稿A隊(duì)（會美劫國闖會丸計(jì)蚊學(xué)冶會斧）水：個(gè)會露計(jì)畏基作本雖理嫂論淚說筒明勁書腎，我1銹9嫩6對6●會張計(jì)陡是藍(lán)為松提淚高努企滋業(yè)砌和夕各帝單狐位現(xiàn)的肥經(jīng)沸濟(jì)蜂效辰益世，耐加煮強(qiáng)粗經(jīng)常濟(jì)魯管寺理涼而書建際立遺的首一析個(gè)協(xié)以鮮提超供秤財(cái)襲務(wù)處管餃理井信架息撞為棉主緊的撞經(jīng)圍濟(jì)謠信動息快系金統(tǒng)淋。葛接家念澍周等宮：蛇關(guān)痰于伐會夢計(jì)俊定關(guān)義巷的鄉(xiāng)豐探缺討蕉，綁會勞計(jì)揉研荒究蘿，判1寶9村8劇3距（搬4腐）（描二掏）握現(xiàn)能代至?xí)l計(jì)揀的震概禽念★對蹈會愁計(jì)渣信廊息硬系旗統(tǒng)拌的輔理寇解●以冬提方供霧財(cái)堡務(wù)靜信蜜息摩為漆主綢的霉經(jīng)榜濟(jì)醒信煌息掘系旬統(tǒng)●目粗標(biāo)節(jié)：殿向捕使確用筑者吸提痕供吃他想們流所久需己要盲的膏信充息以均企美業(yè)郵外蕉部隔信博息溉使哥用孟者絮為澤目推標(biāo)范提爛供指信堅(jiān)息財(cái)務(wù)會計(jì)信息系統(tǒng)管理會計(jì)信息系統(tǒng)以違企嗚業(yè)凱內(nèi)濾部雄信家息臭使拍用顆者個(gè)為演目吉標(biāo)統(tǒng)提身供華信浮息會計(jì)信息系統(tǒng)計(jì)劃信息系統(tǒng)供應(yīng)信息系統(tǒng)其他信息系統(tǒng)生產(chǎn)信息系統(tǒng)企業(yè)經(jīng)濟(jì)管理系統(tǒng)會冰計(jì)衡信糠息憶系筐統(tǒng)2麥、蜘管嘗理雞活右動劃論1漂）羅.臨定傍義●會傳計(jì)療這競一桃社予會掙現(xiàn)拉象旺屬隸于岔管宰理江范老疇指，茫是子人脆的壓一朵種洞管怒理瘡活乘動帶?？讜涤?jì)塊的啊功指能戀總虛是停通鉤過確會戒計(jì)許工劉作翻者廊從攜事茶的似多好種馬形把式偽管甚理虛活婆動登實(shí)弊現(xiàn)債的子。楊輛紀(jì)樓琬表、占閻嘩達(dá)辰五摧：劃論祥會族計(jì)鼓管爺理識，經(jīng)飛濟(jì)滑理拴論饅與感經(jīng)演濟(jì)杰管薄理乏，院1雕9遇8滲2伍年動第舞8鄉(xiāng)豐期陽●會解計(jì)需以割貨餃幣警為衰主料要沃計(jì)使量運(yùn)單接位明，答采賭用普一受系樹列拐專棍門軋的腸程惠序睛和富方越法共，拘對境企脅業(yè)暖和忍行奔政繡、呀事鼓業(yè)蒼單撿位期的褲經(jīng)副濟(jì)形活耐動邊進(jìn)穗行鋸?fù)瓿陶?、東連方續(xù)照、伙系訊統(tǒng)閥地樓反符映必和丹監(jiān)蠢督淘，雷旨武在減提塑供順經(jīng)滾濟(jì)奇信驗(yàn)息捏和聰提唉高鎖經(jīng)堆濟(jì)畏效丘益碰的鋪一陷種辭管踩理暴活斤動，是蜜經(jīng)費(fèi)濟(jì)畢管成理風(fēng)的姑重簽要怪組梯成宗部腎分受。紫（允本劫教誕材閘的姨定未義戲P備7賊）粒２嘩）撐對堪管棕理團(tuán)活俗動丈論煙觀循點(diǎn)賽的冰理跡解（昌1余）管號理拒目挨的：提都供愿經(jīng)蛛濟(jì)疾信動息蕉，歪提東高演經(jīng)尼濟(jì)麻效佳益踢。●提悼供律經(jīng)壟濟(jì)綢信泳息堆：塊現(xiàn)湯代蚊會桂計(jì)此的掃主將要豎目忍標(biāo)●提嚷高趁經(jīng)筐濟(jì)輪效準(zhǔn)益百：研企腐業(yè)娘經(jīng)喘營鏡的鉗主磨要萄目夸的對蘇企求業(yè)遇的煉資銜產(chǎn)詞既瓦要張進(jìn)搬行爽實(shí)絞物策管檢理獄，瞞也如要返進(jìn)暢行漆價(jià)兄值驚管呈理毀，遮會宋計(jì)盲管礎(chǔ)理共是鍛以殘后軟者廟為艦主紫。（桐2盲）管腸理依形飽式：主暗要推進(jìn)碼行達(dá)價(jià)宿值侄形境式研管穴理【例】某薯企駛業(yè)雖購阻入順W撓設(shè)榜備腐兩韻臺莊,塵價(jià)起值冶1曉0病0劍0跳0打0己元蹄。兩臺——實(shí)物計(jì)量單位WW100000元——貨幣計(jì)量單位（碧3斬）管防理垂內(nèi)惱容：社橡會虧再念生霸產(chǎn)斯過政程圾（籠生俱產(chǎn)喬—夜分桂配蒜—六交券換協(xié)—察消頁費(fèi)彈）饞中徑的貼資享金伸運(yùn)耽動甲。槳也量稱會坡計(jì)猾對嗓象?！锲竽銟I(yè)皇經(jīng)甘營世資雙金被運(yùn)釘動—稀—范社似會歪再伙生漠產(chǎn)魄過途程撓的任資朱金礦運(yùn)閃動護(hù)的競一略個(gè)惱組小成巷部弱分剝。產(chǎn)品生產(chǎn)企業(yè)的經(jīng)營資金運(yùn)動企傲業(yè)排資由金王運(yùn)耍動資蔑金女籌斥集黎業(yè)型務(wù)銷槍售吧過丘程容業(yè)鏟務(wù)生呆產(chǎn)陸過景程架業(yè)耳務(wù)供減應(yīng)賴過炸程較業(yè)正務(wù)資殃金拉退運(yùn)出胸業(yè)估務(wù)（墊4餓）管燭理灣方州法：具杏有胡專繩門慰程肥序菊與厭方夠法聽。會計(jì)確認(rèn)經(jīng)濟(jì)業(yè)務(wù)（交易或事項(xiàng)）會計(jì)計(jì)量會計(jì)記錄會計(jì)報(bào)告設(shè)置賬戶復(fù)式記賬填制審核憑證登記賬簿成本計(jì)算財(cái)產(chǎn)清查編制財(cái)務(wù)報(bào)告會渠計(jì)淋核肉算僵方擔(dān)法財(cái)密務(wù)影會眼計(jì)柄的塔處甜理慈系薯統(tǒng)專否門猜程筐序?qū)ｏh門分方速法（沒5拒）管嚴(yán)理腹職轉(zhuǎn)能訪：振反軟映滾與烘監(jiān)柿督哈。哥會叫計(jì)頂在血經(jīng)狗濟(jì)觀管幟理茫過負(fù)程藥中構(gòu)所隱具腔有匹的瓦功蒜能事。此崖外個(gè)還袖有奇“材核約算肥”紅與別“夕監(jiān)拐督辜”盾、欣“陷核橋算另”吵與抽“洲控捉制腰”災(zāi)、晴“遠(yuǎn)反間映仰”候與?！吧悼叵浦粕稀敝绕萦^販點(diǎn)怎。

生產(chǎn)“過程越是按照社會的規(guī)模進(jìn)行，越是失去純粹個(gè)人的性質(zhì)，作為對過程的控制和觀念總結(jié)的簿記就越是必要。”

馬克思基本職能的理論依據(jù)：監(jiān)禿督反輩映記林錄煮、林報(bào)傭告臥發(fā)花生味的崖會鋒計(jì)準(zhǔn)事疼項(xiàng)監(jiān)營督省會沸計(jì)倉事爐項(xiàng)狼的禍合仔理白合懲法語性連疏續(xù)悼性：衡應(yīng)按縫業(yè)僚務(wù)末發(fā)基生爽的涌時(shí)洲間享順搖序捏連務(wù)續(xù)截記歇錄（軍6貢）管幕理柿要范求逼：志對扭經(jīng)個(gè)濟(jì)海業(yè)秒務(wù)肢（他也壟稱業(yè)交臂易著或買事修項(xiàng)瞇，圣或板會用計(jì)沿事真項(xiàng)陸）橡的膽反滿映處和企監(jiān)懼督面應(yīng)剩具圈有圖連教續(xù)男性拉、沒系旨統(tǒng)恐性濁和賓全投面憤性樹。經(jīng)俯濟(jì)莊業(yè)蝦務(wù)（近交頁易江或健事拘項(xiàng)益）事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)系統(tǒng)性：應(yīng)分門別類的加以記錄全帥面弟性：蛋應(yīng)喬毫島無檔遺邀漏大的溜進(jìn)屋行潛記否錄英漠文騙中拍二毒字除的努含帝義英映文算a察c桑c捎o沙u憐n嗓t頌一蘆詞孔，蔽日螞常隔用羅作旦描朱述檔對發(fā)某衫些疑事栗件攏或喂行袋為婚之計(jì)貞算蝴、剩解噸釋?shí)浠蝾w報(bào)猜告。梢例匹如總某混一肺雇瞎員背要從向墻上稍司紀(jì)解丹釋敲如功何掉運(yùn)堡用折其熄工群作姓時(shí)待間似，秩或克經(jīng)噴理康要興向兆股輝東久交疊代謙業(yè)波務(wù)鬧運(yùn)許作檔狀租況抄。會易計(jì)外郊延悅職企能環(huán)：徹除散以疤上凳基爹本慕職鎮(zhèn)能峽外缸，多會霉計(jì)弟還匆具嬸有控殲制經(jīng)炊濟(jì)儉過劑程鋼、分訓(xùn)析經(jīng)手濟(jì)竟效腎果紅、預(yù)堪測經(jīng)許濟(jì)扛前添景練、參揪與經(jīng)丸濟(jì)欄決疾策償?shù)饶z職魚能鍵。會岔計(jì)軋職非能核戒算監(jiān)守督我貼國收《溪會容計(jì)游法周》灰關(guān)罵于知會嬌計(jì)挺基懼本恢職杯能股的庭規(guī)牲定鋼：第刻一遺章扔第厘五輔條汁會罩計(jì)踐機(jī)也構(gòu)技、筍會斑計(jì)胸人困員皺依葡照京本舊法腥規(guī)燭定遣進(jìn)存行會濃計(jì)旺核本算、君實(shí)衛(wèi)行會盛計(jì)丙監(jiān)鎖督。中振華目人麗民是共尚和串國廈會蹦計(jì)重法紹，元1解9指9宵9泄年皆1祝0膝月徐3遇1瓶日敘第曠九華屆冬全跑國泰人私民負(fù)代儀表案大雷會漁第傅十窗二臭次渴會槍議惕修市訂會狐計(jì)讓基擺本面職葛能逼的績外箭延三以、堅(jiān)會肉計(jì)稠的蠻職提能：會訊計(jì)攻在邊經(jīng)侄濟(jì)悟管猛理瓣中弱所步具若有料的堡功范能感。（棟一奶）星會沾計(jì)柏的櫻反阿映號（商核風(fēng)算問）逗職校能1痕.提基銷本段含障義●會犯計(jì)別按透照懷會飽計(jì)響準(zhǔn)濕則句的供要籮求既，丸運(yùn)堂用績一揮定傍的葛程轎序左和李方洪法析，鉗全貓面辣、種系濤統(tǒng)猜、攻及另時(shí)滿、乓準(zhǔn)鍋確歉地設(shè)核峽算喬會瘡計(jì)頭主妹體員發(fā)雙生吳的斬經(jīng)斤濟(jì)恢業(yè)碗務(wù)投(耐交庫易聲或澆事總項(xiàng)屯)盞，續(xù)為旅經(jīng)矮營具管漠理糞(寫使罪用泛者匹)京提級供替會載計(jì)箭信讀息低。2悄.矮顯纏著躍特狡征（解1謀）會圾計(jì)欣是袖以貨傳幣作換為主抹要名計(jì)莫量嚴(yán)單倘位，糕實(shí)朗物敢量磁、傷勞土動粗量賽等歐為勒輔怨助便計(jì)敢量民單似位涌—嚇—酒體炕現(xiàn)起了興會飯計(jì)玩的經(jīng)基峰本踢特究征旗。主賠要笨從價(jià)鞋值糞量上外反脅映渾各鋸單靈位帆的租經(jīng)甜濟(jì)脊活衡動扭狀蝕況膚。計(jì)調(diào)量壺單躁位抗有篩三壯種愿：貨芹幣撓量丸度：會端計(jì)肥主葬要滋采切用嫂，鳥其懂他矛管壩理針部閘門債參潛考憐使幸用寺；象（論元智）涌貨抱幣冒具汗有屈一址般雅等主價(jià)可物引的稠作翅用碗，法是嫂衡衣量尺一紗切嗚有欣價(jià)碼物仍價(jià)至值紛的棋共翻同妻尺華度謹(jǐn)。朗以杠貨鏡幣屯作榜為意主秩要摘的顧統(tǒng)宗一集的巴計(jì)魔量源單以位若來案進(jìn)灑行批核扣算兩，肚可鵝以品講筑不點(diǎn)同筍類州、血不炒同線質(zhì)碎的膠的盡物沾品然折縫合繞成蔬貨脈幣辰加役總厚在觸一織起拖綜奇合劣全叮面糕地扣反厚映匠企仍業(yè)懇資府產(chǎn)詳?shù)男迶?shù)抓量帶。辛當(dāng)練然懼，訪在藏會橫計(jì)姐核賠算復(fù)中李有建時(shí)穴也獲用匙到鋸實(shí)額物銷量榴度欠和段勞共動昨量穴度并，間但顏他癢們翅只差是夕起沿輔性助奇計(jì)鬼量勞的鏈作餅用免。實(shí)乳物薦量碌度：扣銷叫售妙、逼采頓購暮、注生監(jiān)產(chǎn)既部罰門駝主良要詞采報(bào)用話，進(jìn)會俯計(jì)陵部罩門慣參略考拆使著用肝；圣（池件仆、羽輛殘、榮米雪、擋只咽、秩噸飽等依）勞英動拐量踏度：滲人殊力切資猴源重管醬理族部撒門育主境要航采囑用態(tài)，傻會逼計(jì)止部矩門珍參遙考跪使葡用探。卸（之工符作笛月量、枯日田、俊時(shí)濁）（慰2貴）宗會到計(jì)機(jī)主疊要白是納反昂映過往去已雕經(jīng)喜發(fā)嘆生東的雜經(jīng)海濟(jì)達(dá)業(yè)右務(wù)收（丟交子易唱或寇事娛項(xiàng)歷）砌。經(jīng)濟(jì)業(yè)務(wù)（交易或事項(xiàng)）反映發(fā)生在先反映在后（摧3農(nóng)）會燙計(jì)勝反些映植具障有頃連手續(xù)敲性穴、猛系萌統(tǒng)諒性倉和特全呼面鳥性潛—攜—亞體漏現(xiàn)禽了牲會費(fèi)計(jì)腳的脖管摩理歐要杜求道。連阻續(xù)懸性系蘭統(tǒng)綢性全香面球性★會蛙計(jì)膽反夜映慨的連粘續(xù)軟性腫、膀系款統(tǒng)懇性叉、怎全毒面愧性連趙續(xù)希性：葉應(yīng)按歐發(fā)購生課的姓時(shí)際間肯順騾序懸連賞續(xù)至記影錄經(jīng)嚴(yán)濟(jì)里業(yè)掃務(wù)（搶交竄易稈或及事掀項(xiàng)虛）事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)事項(xiàng)系支統(tǒng)駁性：魄應(yīng)求分另門能別場類午的質(zhì)加貼以敬記貞錄全住面抵性：援應(yīng)裝毫對無溪遺毯漏窄的仿進(jìn)誕行迷記蘆錄完禁整梨性尚（缺全堪面賠性別）約：對擁每塵一磚個(gè)屠會暢計(jì)胡主串體勇所歸發(fā)傻生押的到全份部播經(jīng)播濟(jì)銳業(yè)短務(wù)婚都弦應(yīng)交該碗進(jìn)殃行魯記聲錄許和弓反古映喜，幟不性能制有之任跨何蛾遺宮漏都；連咐續(xù)歡性：漏對行經(jīng)稠濟(jì)掏業(yè)伸務(wù)涉的弟計(jì)本量膛、迷記故錄館、譜報(bào)笛告司要?dú)g連咸續(xù)繳進(jìn)厘行昆，沸逐工筆津、援逐惑日踢、毛逐蹤蝶年剩進(jìn)州行正，址不班能榜有圖任驅(qū)何廢中停斷母；系咬統(tǒng)括性：番對篩會濤計(jì)輪對扎象拉要宇按炮科肌學(xué)狐的匠方票法美進(jìn)大行給分?jǐn)r類正，去進(jìn)今而率系記統(tǒng)甚地嬸加巧工碌，斯整刺理魯和說匯輪總妙，算以擴(kuò)便音提慕供斗管神理枝所訓(xùn)需捏要雪的胃各棄類朱信誕息隱。蝴?？孀C占所和提謀供浮的命會演計(jì)亦資貨料計(jì)能樣夠雖成串為繳一幟個(gè)燃系艇統(tǒng)四的進(jìn)、挽有丈序丘的胞整董體餡。3須.彩會蘿計(jì)蘇反膠映險(xiǎn)職殖能訴的鑄基以本喜內(nèi)吸容記賬經(jīng)濟(jì)業(yè)務(wù)算賬報(bào)賬會計(jì)確認(rèn)經(jīng)濟(jì)業(yè)務(wù)（交易或事項(xiàng)）會計(jì)計(jì)量會計(jì)記錄會計(jì)報(bào)告

★對會計(jì)反映職能的新理解利用賬簿等記錄發(fā)生的業(yè)務(wù)內(nèi)容計(jì)算資產(chǎn)、負(fù)債、成本費(fèi)用及損益等報(bào)告財(cái)務(wù)狀況和經(jīng)營成果等會走計(jì)瞎報(bào)遺表（堡二弦）凱會俱計(jì)目的店監(jiān)渴督燭（餅控幣制墓）慰職診能1下.雁基驅(qū)本郊含還義●指隔會誰計(jì)拾按辯照登一珍定傲的涌目腰的毫和塘要問求辮，叮以莖及中有百關(guān)站的額法貢規(guī)量和掀計(jì)沫劃禮等嚴(yán)，孩對螺企訊業(yè)杜經(jīng)卵濟(jì)隙業(yè)鑒務(wù)癥進(jìn)溝行既控振制陪，肅使池之互達(dá)絡(luò)到燭預(yù)廟定傾的影目材標(biāo)職。會計(jì)控制系統(tǒng)（以法律、會計(jì)準(zhǔn)則、企業(yè)規(guī)章和計(jì)劃等為標(biāo)準(zhǔn)）會計(jì)信息系統(tǒng)經(jīng)濟(jì)業(yè)務(wù)（交易或事項(xiàng)）信息采集系統(tǒng)信息存儲系統(tǒng)信息加工系統(tǒng)信息報(bào)告會篩計(jì)季監(jiān)勝督幟職殼能汪要目求暖會螞計(jì)興人逮員珍在腎進(jìn)決行賺會珠計(jì)塌核迎算裕的唐同吃時(shí)樹，元也從要捕對易特蜓定蠅主饒?bào)w方經(jīng)次濟(jì)縱業(yè)跨務(wù)盜的梨合頁法誘性誰、牲合宜理避性獄進(jìn)猾行則審璃查蕩。合閘法劣性耐審?fù)炔槭倾曋纲F保茂證絹各粘項(xiàng)國經(jīng)逆濟(jì)允業(yè)我務(wù)煉符糕合巨國叢家必有乞關(guān)腐法紐奉律伐法便規(guī)饞，骨遵更守豬財(cái)諒經(jīng)把紀(jì)胖律需，擴(kuò)執(zhí)永行罵國素家烏有割關(guān)嫩方高針縱政密策階，辭杜恥絕阿違白法吃亂秩紀(jì)哪行槐為姜。合蛙理目性余審罰查是落指閃檢陷查喬各喝項(xiàng)拒財(cái)局務(wù)坡收奪支失是偵否倦符援合爹特每定移主殃體槳的授財(cái)鉛務(wù)那收臘支搜計(jì)渣劃攔，亞是效否網(wǎng)有淹利遮于俯預(yù)烘算炎目活標(biāo)刑的長實(shí)戚現(xiàn)順，懼是耍否北有阿奢袖侈鞭浪腿費(fèi)想行村為嶄，拴是控否似有愉違沸背唐內(nèi)詢部瞎控若制慨制羨度能要捏求回等真現(xiàn)媽象輕，盒為拋增堅(jiān)收獅節(jié)均支也，潛提鍵高抖經(jīng)派濟(jì)愈效伐益蔥嚴(yán)慢格研把廉關(guān)僚。2路.會跑計(jì)恰監(jiān)擦督軟職如能小的顯鄙著掩特難征（林1首）辦會妄計(jì)磨監(jiān)圍督狐具取有雷強(qiáng)委制表性鼠和皺嚴(yán)椅肅質(zhì)性腫。（貴2珍）強(qiáng)會辰計(jì)略監(jiān)與督廢具絨有賞連介續(xù)炊性蔥。（途3洽）什會朝計(jì)是監(jiān)嘴督擠具軍有萄完而整片性最。事看前萌監(jiān)楚督狹、特事企中獅監(jiān)敗督霸、版事港后室監(jiān)鉗督會須計(jì)帽信板息級系括統(tǒng)經(jīng)箱濟(jì)垃業(yè)號務(wù)（俗交蔥易咽或天事若項(xiàng)竟）信匠息掛采話集搬系貌統(tǒng)信感息卻存而儲野系膚統(tǒng)信毅息心加樣工掠系勉統(tǒng)會計(jì)控制系統(tǒng)（以法律和會計(jì)準(zhǔn)則等為標(biāo)準(zhǔn)）信拘息票報(bào)惱告—男—事債前太、拜事計(jì)中乎、耕事妙后事讓前蔬監(jiān)勁督：從饒經(jīng)斃濟(jì)布效冬果幸出粉發(fā)敲，山審汽查裳經(jīng)掏濟(jì)供活戰(zhàn)動浩計(jì)騾劃佳和燥方趨案磚的書合紛理騰性區(qū)，懂參怖與裕經(jīng)帆濟(jì)虜決醋策酒；事鴿中眠監(jiān)眾督：從在鑰經(jīng)起濟(jì)頭活礎(chǔ)動瓶進(jìn)熊行滾中紀(jì)，蔑檢刺查閥各逆項(xiàng)威經(jīng)護(hù)濟(jì)竟活柳動條是稿否毒符吵合攻國愧家娘有患關(guān)另政膊策別、親法晃規(guī)窮和倒制形度繩的挽規(guī)田定測，檔以腰及摸有癥關(guān)肉計(jì)線劃椅、肢預(yù)歸算涼的召要瘦求敞，忽及剪時(shí)仇調(diào)鉗整維經(jīng)善濟(jì)烤活新動飼，盆使犁達(dá)營到乳預(yù)唉期艙的偏目攏的琴；事寒后少監(jiān)駛督：召對們已代經(jīng)專發(fā)道生購的箱經(jīng)橡濟(jì)述活叨動檢及雕相毀應(yīng)順會雞計(jì)攤資庭料盛進(jìn)籌行俘審鍬查駛、持分酬析染和告評娘價(jià)象，宏監(jiān)搶督炮經(jīng)程濟(jì)記活就動標(biāo)的鬼有駐效糾性蒸，腔以排便惰改耀進(jìn)借工團(tuán)作訂，語使腔下瘦一距期轎的猛計(jì)婦劃王和扛方域案酒更聲具鉤有蓮合基理束性容。（卻三世）朗會改計(jì)細(xì)兩福大趴基簽本驗(yàn)職迷能鄉(xiāng)豐的啄關(guān)倦系1厲.仍反唯映粉職揪能期是葡監(jiān)世督魂職最能韻的基醫(yī)礎(chǔ)。2楊.揀監(jiān)紋督茫職導(dǎo)能食是輕反喜映否職賀能余的保邊證群。會碌計(jì)反理映監(jiān)杯督資私金創(chuàng)運(yùn)宵動四初、姐會精計(jì)幫的止目榆標(biāo)（決一盒）秩基灣本筍含脖義●會店計(jì)牲目沃標(biāo)烈，篇也照稱財(cái)數(shù)務(wù)核會到計(jì)賓報(bào)仇告居目腹標(biāo)膊，是萬指粥在縫一食定孔的暢歷寬史橫條鞏件潮下啊，昂人傻們亡通巖過摘會吐計(jì)具所本意店欲容實(shí)己現(xiàn)盲的寄目越的塞或龜達(dá)岸到媽的碰最垂終微成鋸果秧。會催計(jì)歪準(zhǔn)纖則剃研輕究計(jì)組宣：戲《脹最妄新拳會獻(xiàn)計(jì)濱準(zhǔn)快則燦》衫重善點(diǎn)凝、敲難嚴(yán)點(diǎn)損解群析恭，大木連桿出相版秘社激，錫2奶0組0棒6使年昌3音月欺，昨P載.暑1閃2目等的降？目但的倒？目撓的甩？王性朝啄、悲貴假族汗的摧財(cái)歲產(chǎn)揉管柄理商習(xí)人努、危企印業(yè)沃的籃經(jīng)恭營巷管美理財(cái)序務(wù)禮報(bào)分告登使慨用難者篇的床經(jīng)懂濟(jì)攀決顛策★企盟業(yè)挨的腥財(cái)繁務(wù)呈狀機(jī)況旋和裁經(jīng)給營挽成送果芝等（筒二臂）河現(xiàn)剩代綁企滿業(yè)愧財(cái)擴(kuò)務(wù)善會射計(jì)剝目邁標(biāo)暫的掛主肢要師觀剪點(diǎn)1逐.辛決靈策賀有融用呼觀會肌計(jì)巨的謝目甲標(biāo)截就屑是博向予信菌息遺使夫用姓者陡（準(zhǔn)包右括蔑投戒資悠者莊、圓債菊權(quán)無人始及賭政利府饅部鳥門些等灘）萍提泛供吹對苦其陳進(jìn)屈行別經(jīng)胡濟(jì)界決予策接有草用福的飛信檔息故：術(shù)包嚴(yán)括徹企趟業(yè)墻的謙財(cái)獲務(wù)梢狀斧況遠(yuǎn)、歲經(jīng)蚊營化成腔果糖等逝信建息乓。魔—餃—揪企務(wù)業(yè)員現(xiàn)壩實(shí)街的面信貓息悔，看即乒強(qiáng)惑調(diào)萬信謠息虜?shù)慕斜犛迷匝祝ㄧ犗嗍桕P(guān)懸性姨）播?！锸强鄯癜蚺笠箻I(yè)塑投陶資擁或帆貸梯款拾等疫經(jīng)健濟(jì)災(zāi)決顛策向裹投長資耍者策等比提海供灶對該其削決假策獲有虎用鎖的池信溉息投資者等資金提供者經(jīng)濟(jì)決策企業(yè)資金需求者提供信息資本市場決遮策革有微用勇觀2砍.紙受挪托缸責(zé)仇任求觀會雀計(jì)流的冰目然標(biāo)粱就榜是毫資蠟源鍛的欄受壁托壁方撕（健企牧業(yè)誕管貧理碧層析）膠如盯實(shí)滋向厚資罵源疊的撈委皂托培方炸（科投志資號者必等館）霉反配映泥對枕受繞托變資梨源泰管對理攪和爺使戰(zhàn)用錄的泰情游況犧—偏—虧企挎業(yè)緒歷宿史概的那、梢客榨觀槍的浮信倉息底，紹即還強(qiáng)滾調(diào)跨信貢息被的惹可勺靠乏性虎。責(zé)任：管理委托方所交付的資源義務(wù)：如實(shí)報(bào)告受托責(zé)任履行情況接受投資投出資本將資源交付受委托方管理資本市場企業(yè)