中級財(cái)務(wù)會(huì)計(jì)山東大學(xué)管理學(xué)院會(huì)計(jì)系朱玉梅zym1215@第一章財(cái)務(wù)會(huì)計(jì)基本理論本章目的重點(diǎn)理解財(cái)務(wù)會(huì)計(jì)的基本概念掌握會(huì)計(jì)的基本假設(shè)掌握會(huì)計(jì)信息質(zhì)量要求熟悉會(huì)計(jì)要素的內(nèi)容及其相互之間的關(guān)系了解我國的會(huì)計(jì)法規(guī)體系第訪一漲節(jié)尼會(huì)送計(jì)別的雀涵劈燕義漂和訪財(cái)太務(wù)宴會(huì)獨(dú)計(jì)闖的缸特蹤蝶征一歇、準(zhǔn)會(huì)弱計(jì)掘的知涵憐義會(huì)我計(jì)百界臘對映會(huì)土計(jì)楚的欺涵窩義南存宣在懂著賊兩熄種粗具急有因代閘表兄性厭的廉觀奏點(diǎn)頂:1傲．信襯息盟系大統(tǒng)跪論違。這椒種壇觀典點(diǎn)籍認(rèn)速為瀉，窗會(huì)無計(jì)痛是澆指鋪為急提脆高諸企郵業(yè)令和符各兆單癢位帶的槍經(jīng)租濟(jì)耀效蠶益竿，薦加移強(qiáng)西經(jīng)蠟濟(jì)吳管扔理斯而抓建罩立銹的礦一哀個(gè)矩以浪提姜供都財(cái)摸務(wù)壯信轟息炒為躲主超的洞經(jīng)保濟(jì)璃信授息詠系棗統(tǒng)階。2煤．管頓理庫活鴉動(dòng)坊論握。這悔種膽觀仁點(diǎn)球認(rèn)主為鵲，妙會(huì)副計(jì)后是滔通匪過處收丘集孔、拍處朝理懇和怠利地用聯(lián)經(jīng)規(guī)濟(jì)架信相息焦，響對抓經(jīng)填濟(jì)驚活雞動(dòng)狐進(jìn)稠行紫組渴織簽、遺控與制仍、河調(diào)膀節(jié)滿和究指荷導(dǎo)際，拐促違使禍人遷們旗權(quán)允衡更利尺弊證，料比子較梯得寧失鳳，坊講奸求鋸經(jīng)小濟(jì)院效飾果攪的也一攪種位管觀理但活抹動(dòng)著。財(cái)庸務(wù)花會(huì)鑄計(jì)跟的零概失念財(cái)學(xué)務(wù)場會(huì)目計(jì)駛是呈運(yùn)圈用緩簿嘉記蓋系煤統(tǒng)保的塞專網(wǎng)門森方犁法抵，以棒通便用饒的瞞會(huì)膛計(jì)西準(zhǔn)宅則采為源指濫導(dǎo)延，炕對勸企輸業(yè)治資金然運(yùn)富動(dòng)載進(jìn)灘行墾反茫映哲和顯控這制凡，做旨盆在而為凈所訓(xùn)有者腹、露債億權(quán)守人中等墾提核供辜會(huì)濟(jì)計(jì)亡信愧息罷的菊對孩外走報(bào)告刊會(huì)配計(jì)遙。二沾、各財(cái)怕務(wù)走會(huì)遲計(jì)流的并特婆征企置業(yè)杰會(huì)年計(jì)查依霸其眉工蒼作幻玉重商點(diǎn)挎的有不待同牧，撐一桑般奏分鋤為音財(cái)消務(wù)躬會(huì)封計(jì)俱和陣管沾理樓會(huì)蒜計(jì)美。1尖.區(qū)財(cái)留務(wù)容會(huì)裙計(jì)—被對驚外向報(bào)笑告錯(cuò)會(huì)旅計(jì)訪信雅息當(dāng)垃代藝企敵業(yè)幕會(huì)滔計(jì)牽的調(diào)一紋個(gè)決重存要溜組醒成須部渠分材。鳥它類是榆運(yùn)撞用增簿醫(yī)記允系捕統(tǒng)灘的異專兆門隸方犧法伐，吃以燙通簽用幻玉的嘗會(huì)奮計(jì)臉原險(xiǎn)則禍為辨指衣導(dǎo)養(yǎng)，嘩對京企箱業(yè)長的險(xiǎn)生槽產(chǎn)礎(chǔ)經(jīng)伍營殺過創(chuàng)程酒進(jìn)抓行技反窗映近和柄控距制扇，痕旨介在辦為丟所岡有趴者也、撇債貝權(quán)券人待及神其揭他矮利博益妹相謀關(guān)袍者賄提酬供部會(huì)折計(jì)羨信南息鞭（籃財(cái)小務(wù)誼狀魂況頌、電經(jīng)條營謝成白果足）列的殘對其外詠報(bào)鑰告元會(huì)唐計(jì)榴。2嬌.逗管羞理止會(huì)透計(jì)—奏對喂內(nèi)姓報(bào)畫告倍會(huì)芒計(jì)患信梁息管當(dāng)理望會(huì)維計(jì)材的慣主遙要紐奉任聞務(wù)虹是塞向撲企壯業(yè)繭管石理說者翁提升供級內(nèi)悄部裙經(jīng)愉營漲管朋理俘和總經(jīng)憲營鵝決竟策桑的瘋會(huì)訊計(jì)綱信均息維。窮也未有朗人永稱碌其兩為刻內(nèi)芬部獄會(huì)粘計(jì)烏。疫它對通析過筋對視財(cái)謠務(wù)鏡會(huì)宵計(jì)提信顫息骨的尚深近加堂工擾和電再逝利謠用蝴，喇實(shí)逮現(xiàn)踢對據(jù)經(jīng)落營峽過僻程貌的析預(yù)孟測拼、稱決吃策粉、帶規(guī)個(gè)劃姐、貴控需制伶和陶對有經(jīng)烘營革者趁責(zé)鋪任崖的券考河評悟。我弦國連2停0士0僚6面年儀2碰月禮1刃5著日蘭發(fā)缸布冤的嘴新布《雄企嘉業(yè)耽會(huì)仿計(jì)聽準(zhǔn)崗則崇—誕—恥基掘本搏準(zhǔn)災(zāi)則刺》內(nèi)第蒙四華條濤規(guī)我定黎：財(cái)告務(wù)形會(huì)西計(jì)擱報(bào)丙告暑的攜目侄標(biāo)溝是隊(duì)向確財(cái)趨務(wù)炭會(huì)壟計(jì)銳報(bào)蓋告慕使用畝者局提進(jìn)供向與亦企遭業(yè)撇財(cái)喝務(wù)驗(yàn)狀憶況拜、測經(jīng)平營留成匹果御和徑現(xiàn)墨金發(fā)流瘦量嘆等蓮有鏟關(guān)稅的供會(huì)傭計(jì)差信活息丸，沖反揉映低企腰業(yè)礙管耀理僵層喘受唯托左責(zé)鳥任算履米行恰情們況右，念有欲助餓于形財(cái)澇務(wù)暫會(huì)卡計(jì)牧報(bào)們告版使救用哥者店作紫出蔑經(jīng)底濟(jì)爬決暫策待。應(yīng)財(cái)勞務(wù)涼會(huì)進(jìn)計(jì)席報(bào)正告鄉(xiāng)豐使誰用像者衛(wèi)包億括溜投幣資徒者斷、螺債染權(quán)微人擇、詠政膚府雪及醬其喝有竿關(guān)尾部迫門瀉和榜社遷會(huì)虛公既眾飽等水。這皺一兵目隊(duì)標(biāo)雜既第強(qiáng)椅調(diào)扣了膛向慶會(huì)爺計(jì)廊信鉤息磁使窄用沸者給提埋供敗對均他延們斧決百策蠢有潛用魔的沃信元息射，堂也已強(qiáng)騙調(diào)四了綁要派反取映啟企止業(yè)泳管陶理結(jié)層仙的坐受怠托濃責(zé)喬任壺。財(cái)奸務(wù)汁會(huì)惱計(jì)滾信首息增的能使劉用付者會(huì)號計(jì)樣信鍛息股待東債夸權(quán)曠人政丸府結(jié)機(jī)孕關(guān)供策應(yīng)爽商顧蘭客職圓工財(cái)蘭務(wù)倍分協(xié)析虛家…岔…外部使用者財(cái)絞務(wù)勻會(huì)語計(jì)繭信豈息折的魄使浙用駁者會(huì)夜計(jì)巨信鄰息董扭事便長C就E仿OC模F鑄O分浙廠李經(jīng)閉理分鍵部省經(jīng)幅理生桃產(chǎn)劫線為主滔管經(jīng)捷營另部約門谷經(jīng)賊理…撿…內(nèi)部使用者★會(huì)過計(jì)留信迎息勸的洞使改用護(hù)者企業(yè)的主要會(huì)計(jì)信息者關(guān)注重點(diǎn)信息需求投資者投資風(fēng)險(xiǎn)與投資報(bào)酬反映企業(yè)獲利能力、股利支付能力、未來現(xiàn)金流量狀況的會(huì)計(jì)信息債權(quán)人貸款風(fēng)險(xiǎn)反映企業(yè)償債能力、債務(wù)支付能力等情況的會(huì)計(jì)信息政府及其經(jīng)濟(jì)監(jiān)管部門企業(yè)經(jīng)濟(jì)行為的合法性、有效性反映企業(yè)獲利能力、償債能力、資金運(yùn)營能力的會(huì)計(jì)信息企業(yè)管理層企業(yè)的全面情況反映企業(yè)財(cái)務(wù)狀況、經(jīng)營成果、現(xiàn)金流量、獲利能力、償債能力、資金營運(yùn)能力的會(huì)計(jì)信息二、像會(huì)恰計(jì)毀要畫素兇-頑-扶-鑰-菊-喪會(huì)畝計(jì)早對副象已的側(cè)具繪體可化（幫一纏）遵會(huì)但計(jì)域要甩素鳥的廈定癥義對改會(huì)絞計(jì)蜻對賊象嫂具木體昂內(nèi)含容槐所黨作獄的士最騾基腫本滾分渠類撕，乖是役會(huì)鎖計(jì)誓核伏算值和劈燕監(jiān)墻督楚的論具斧體吼對孩象。（比二益）購財(cái)焦務(wù)桐報(bào)扭告板要梳素羅的認(rèn)內(nèi)墨容售及魄分毯類要素內(nèi)容資產(chǎn)負(fù)債所有者權(quán)益收入費(fèi)用利潤反映財(cái)務(wù)狀況要素反映經(jīng)營成果要素要素分類資揉產(chǎn)泥負(fù)替?zhèn)薇砝聺櫧浔?肚.斤反轉(zhuǎn)映進(jìn)財(cái)槍務(wù)誦狀猴況陵的僵要削素—媽—背資槍產(chǎn)管、悲負(fù)溪債夏、趣所彼有塵者盤權(quán)安益(知1務(wù))歸資易產(chǎn)1斯）伶定濤義資系產(chǎn)芳是雞指宵企濃業(yè)鳥過榴去圍的磚交塘易門或爪者粉事焰項(xiàng)箱形仙成涼的種、尊由查企蚊業(yè)顫擁斧有動(dòng)或說者豈控窯制筐的搞、顆預(yù)蒼期撇會(huì)架給冶企史業(yè)品帶童來肅經(jīng)醋濟(jì)兼利我益拉的伶資水源綿。包豈括旗各售種淺資窄產(chǎn)猜、疲債秋權(quán)借和故其奮他尊權(quán)挎利鋸（模如扁各皇種渣應(yīng)植收里款港項(xiàng)備）園。2銷）養(yǎng)基垃本嘗特隨征A是由企業(yè)過去的交易、事項(xiàng)所形成B必須為企業(yè)擁有或控制C預(yù)期會(huì)給企業(yè)帶來經(jīng)濟(jì)利益資產(chǎn)經(jīng)濟(jì)資源1章43奏）尼資蘿產(chǎn)籠的稅確飾認(rèn)煙條波件符謀合殊資脫產(chǎn)撿的扇定賣義根，浮并面同尖時(shí)供滿跟足籌以狀下帳條摸件文：（烏1擊）禍與曾該盆資寫產(chǎn)幫有踏關(guān)透的醬經(jīng)俯濟(jì)療利灣益誤很踩可早能抖流扇入陪企蘋業(yè)乖；【升例愛】A節(jié)企挑業(yè)析賒予銷拐一劣批淹產(chǎn)習(xí)品延給獵B刮客箱戶絨，稀形悼成瘋了園對欲該疤客區(qū)戶憑的君應(yīng)唇收鵝賬逗款滲。袖由推于劃A愁企蚊業(yè)饑最用終繁收帥款增在物未幟來胳期冤間柴，悔因舉此鞭帶拍有意一品定篩的敬不演確鉆定統(tǒng)性災(zāi)，宿如途果揪A摸企姜業(yè)哄在起銷胃售勸時(shí)置判島斷再未肚來雷很鹽可鹿能蛛收朱到罩款犯項(xiàng)緩或細(xì)者移能隨夠黨確選定菜收腸到騙款慎項(xiàng)防，療則仁應(yīng)鎖當(dāng)刺在幟銷努售犯實(shí)遍現(xiàn)愈時(shí)予將迅該渾應(yīng)葛收谷賬楚款鳳確歷認(rèn)疊為葉一雕項(xiàng)硬資彩產(chǎn)皆。反頁之陸，勇對粘于聰所序形脖成恭的奮應(yīng)愛收征賬跡款嗽，冷如佳果憲A間企簽業(yè)柿判侍斷知很習(xí)可飽能略收巖部決分笛或筍全縣部撤無稿法繁收鑼回通，歐則戰(zhàn)表款明界該今部覺分糠或鹽全雖部羽應(yīng)跪收嘴賬打款扇已至經(jīng)碗不戚符遵合梢資抬產(chǎn)墾的臺確靜認(rèn)隔條舍件揭，耕企奴業(yè)杰應(yīng)廟當(dāng)襪對昏該衰應(yīng)串收遮賬溜款期計(jì)鋪提竄壞榨賬金準(zhǔn)暑備恨，諷減尊少股資矛產(chǎn)文的虹價(jià)憑值吼。（莫2顯）混該文資膽源踢的圓成播本蝦或何價(jià)究值將能賞夠蕉可確靠喚計(jì)補(bǔ)量非?！緮忱獭磕炒绕蠓謽I(yè)漿是秩一俗家慈咨紙?jiān)凂樂藙?wù)猛企脫業(yè)揮，掀人巡壽力泡資雀源幟豐族富軌，下而酒且拐這僵些博人頓力梳資拉源蹄都灶很蠅可勝能給負(fù)企糞業(yè)唉帶滲來番經(jīng)妄濟(jì)扭利逆益身，想但縱是人雨力貞資奴源墓的細(xì)成擇本據(jù)或謊價(jià)抵值冰往帶往刷無些法敗可途靠慌計(jì)籠量援。閱因怒此貝，爐在尖現(xiàn)那行暮會(huì)員計(jì)際系較統(tǒng)緒中牛，鑼人害力陸資妹源罩通肥常網(wǎng)不與確蜂認(rèn)解為斯企尸業(yè)登的王一高項(xiàng)體資航產(chǎn)怠。4輔）卡組戴成愁內(nèi)垂容投資性房地產(chǎn)長期股權(quán)投資固定資產(chǎn)流動(dòng)資產(chǎn)無形資產(chǎn)生物資產(chǎn)其他資產(chǎn)資產(chǎn)◆以處上虧資燥產(chǎn)底的崇組施成磁內(nèi)談容服中阻，破除路流施動(dòng)則資小產(chǎn)給外獄，鑒其揉他成各哥類稿資赤產(chǎn)勵(lì)統(tǒng)垂稱狂為非窯流巨動(dòng)擋資眾產(chǎn)。（鏡2愛）銀負(fù)皇債1哀）震定慕義負(fù)疊債毯是紡指鳴企概業(yè)艷過拖去脈的右交我易吊、芽事薦項(xiàng)傘所恐形磚成木的片、抖預(yù)導(dǎo)期必會(huì)兔導(dǎo)炮致熱經(jīng)也濟(jì)襯利社益俗流誦出另企涼業(yè)建的睬現(xiàn)吃時(shí)岸義深務(wù)哈。C企理業(yè)富過輕去淡的因交美易德或迫事貼項(xiàng)攤所援形惡成腦的裙現(xiàn)卻實(shí)厲義疲務(wù)負(fù)竊債B預(yù)沿期世會(huì)釀導(dǎo)捉致鄙經(jīng)碑濟(jì)取利忘益游流壟出踩企傳業(yè)2）蘭基斜本胸特心征現(xiàn)馳實(shí)辜義懲務(wù)現(xiàn)厘時(shí)銅義聽務(wù)體是炊指趟企眨業(yè)休在劇現(xiàn)柄行百條之件危下未已障承撞擔(dān)欣的托義勝務(wù)屋。A負(fù)蛛債翅是擺企督業(yè)忽承柿擔(dān)豪的熟現(xiàn)準(zhǔn)實(shí)奸義億務(wù)3內(nèi)）傘負(fù)催債宋的未確好認(rèn)艷條飲件符需合挎負(fù)摟債滴的庭定刮義芹，連并酬同姓時(shí)失滿垂足尤以煌下遇條婆件嫌：（糞1或）牛與費(fèi)該脖義頁務(wù)迫有提關(guān)倍的潮經(jīng)時(shí)濟(jì)反利貴益喜很逐可慮能這流梅出達(dá)企持業(yè)革；【饅例瓣】某偽企例業(yè)查涉納及惜一監(jiān)項(xiàng)寄未溫決滔訴鐵訟貼，帥敗究訴丘的程可興能球性胸很紐奉大嶼，歌很句可范能販導(dǎo)舅致荒經(jīng)森濟(jì)暈利櫻益日流海出拳企阿業(yè)響應(yīng)廁當(dāng)怪視席為躍符逮合炸負(fù)誦債叮的決確悉認(rèn)呀條柄件涼。（泄2域）尊未血來馳流匆出肺的蟻經(jīng)傅濟(jì)齒利助益先的春金醒額繁能卸夠漂可喬靠挨地農(nóng)計(jì)澇量掌。4額）揉組吳成候內(nèi)考容企同業(yè)晃的誦負(fù)曉債作按還其獅償蒼還巖期物長煤短猴可蠶分詢?yōu)槁犃鬓D(zhuǎn)動(dòng)禾負(fù)項(xiàng)債貧（掙償補(bǔ)還篇期天不賤超笨過寧一秒年怒）馬和秘非掃流礎(chǔ)動(dòng)繩負(fù)嘩債攤（繞償換還臥期紡超示過歪一既年罪）釘。流乓動(dòng)擔(dān)負(fù)食債非換流妻動(dòng)聞負(fù)耀債負(fù)洲債短與期思借淺款應(yīng)抽付恐賬肌款應(yīng)嗓付紋及濾預(yù)府收葛賬拔款預(yù)捷收城款勻項(xiàng)堡應(yīng)隨付泳職粘工綱薪惱酬應(yīng)地交炒稅燦費(fèi)昆等長鵲期錄借鞏款應(yīng)缺付眼債出券長房誠期昨應(yīng)戶付彩款注像意：綱與攏應(yīng)翅收序賬直款佛和慘預(yù)掩付晚賬裹款上之益間屢的奏區(qū)紀(jì)別（頑3普）千所吵有索者爛權(quán)債益1奏）游定脅義所賢有曠者渾權(quán)飛益癥是贏指界企算業(yè)買資炒產(chǎn)夢扣撕除球負(fù)茄債敲后況由伍所多有病者考享咐有繼的身剩暗余晉權(quán)衣益談，巖是招投另資席者愛對戰(zhàn)企鑒業(yè)漸凈柳資慮產(chǎn)哥的氏所扒有六權(quán)免。★配所淘有端者調(diào)權(quán)浴益融的劇確怕認(rèn)溪和助計(jì)殲量艘取期決較于葡其輸他膊會(huì)塔計(jì)柳要姜素淘，贏尤雖其戰(zhàn)是愿資所產(chǎn)編和暫負(fù)聰債醉的哀確霸認(rèn)清和詢計(jì)濃量猴。所有者權(quán)益企皂業(yè)扁資遭產(chǎn)怖總裂額凈資產(chǎn)投旬資榴者彎投何資腹、奮資執(zhí)本店增業(yè)值惰形津成負(fù)蛋債旨形財(cái)成享暈有住權(quán)劣益2斧）前所善有分者坡權(quán)游益景的即內(nèi)甩容包奴括眉所芒有曉者剃投乏入兆的楊資閃本喇、采直雄接悉計(jì)遲入卡所獄有份者褲權(quán)法益返的類利接得爆與董損管失王和榆留游存顫收放益鄰等庫。實(shí)收資本：投資者直接投入企業(yè)部分資本公積：資本在投入過程的增值等盈余公積：按規(guī)定比例從實(shí)現(xiàn)的利潤中提取部分未分配利潤：已經(jīng)實(shí)現(xiàn)但留待以后年度分配部分投入資本留存收益利得與損失所有者權(quán)益2荷.紙反蜻映撿經(jīng)丟營喪成委果睬的逆要喊素(左1柴)歌收奶入1穿）今定北義收息入細(xì)是施指野企丑業(yè)沈在離日相常忠活箏動(dòng)只中剪形茶成騎的栗、愿會(huì)鞏導(dǎo)翼致愛所館有公者授權(quán)劍益仇增勁加毛的獸、嘉與勁所忽有傘者奮投嬸入祝資鉤本脈無昌關(guān)調(diào)的睡經(jīng)室濟(jì)掃利敗益氣的惹總咸流阿入艦。日鳴常書活晃動(dòng)：鉆企套業(yè)禿所是進(jìn)腦行歸的竿主披要掏的悉、修基菜本污的坐業(yè)他務(wù)貢活省動(dòng)恥。緊如藍(lán)汽推車菠制項(xiàng)造孕廠傾進(jìn)盜行他汽村車仰的熱生但產(chǎn)脹和嘴銷鑒售足活爐動(dòng)師，獸咨挎詢?yōu)楣妓揪嶝惞┭阕色I(xiàn)詢委服定務(wù)壩、裳軟棄件爭企銀業(yè)鴨為仇客鏟戶摘開喬發(fā)尖軟摸件痰等霜。企癢業(yè)撥非泉日柴?？够钕苿?dòng)北中陷形暴成懂的猛經(jīng)叛濟(jì)死利舊益添的民流汪入薪不蹤蝶能凡確冠認(rèn)墳為育收妹入碰，播而律應(yīng)最當(dāng)有計(jì)氧入辯利挨得蓋。2狀）倚基活本厭特饅征收孔入B會(huì)僻導(dǎo)赴致畏所今有辦者在權(quán)噸益況增口加A企想業(yè)擊在響日備常夸活辭動(dòng)糞中懂形需成C與梯所籍有閥者避投工入緣瑞資藏本柏?zé)o咸關(guān)經(jīng)旬濟(jì)撞利豈益公流幟入（2扯）還費(fèi)賊用1驗(yàn)）岸定躲義費(fèi)頓用康是積指握企孕業(yè)悟在胖日遍常數(shù)活遮動(dòng)廁中處發(fā)鴿生粗的悉、閘會(huì)暗導(dǎo)耽致烏所紅有已者襪權(quán)校益慢減模少定的院、喇與昆向遷所概有轎者浩分陵配犬利狹潤駁無泉關(guān)狗的殖經(jīng)雜濟(jì)跡利鐮益視的菊總謀流號出錘。日車常爺活祝動(dòng)煙中鋤發(fā)鉗生輔的行費(fèi)列用估包激括孟銷梅售購成珍本通、愚職搜工嚷薪糾酬螺、亡折值舊搞費(fèi)胡等減。企基業(yè)階非卡日加常亞活逐動(dòng)被中湖形自成扣的褲經(jīng)隊(duì)濟(jì)膏利湯益縫的鈴流派入汗不檢能訊確聯(lián)認(rèn)咽為旱收棉入兆，披而廚應(yīng)責(zé)當(dāng)騾計(jì)豎入貴利炮得快。2闖)彼基躁本雹特堤征費(fèi)溜用經(jīng)山濟(jì)廉利辭益寺流音出A企月業(yè)確在筆日汪?？鸹钊詣?dòng)剩中性形魚成B會(huì)虧導(dǎo)訪致岸所均有辛者鴨權(quán)努益品減疲少C與病向因所蘋有首者怕分喬配艇利朋潤妻無希關(guān)（唯3議）競利冷潤1巷）率定野義利存潤籍是雷指捎企廢業(yè)隆在艇一桶定擠會(huì)丹計(jì)雀期倉間決的議經(jīng)協(xié)營鵝成窄果冶。

收入費(fèi)用－＝利潤損失利得＋－經(jīng)哲營露成引果2光）接組裂成周內(nèi)義容包憤括挺收榨入弄減甜去淹費(fèi)魄用鎮(zhèn)后助的狠凈未額籮（廟營線業(yè)嶺利紀(jì)潤殃）摟、隆直巡壽接屈計(jì)興入罵當(dāng)企期風(fēng)利店潤命的沒利狗得喇和墻損曬失糊（數(shù)營絨業(yè)趴外卻收咱入舊和畜營叼業(yè)級外廟支隔出軋）付。營業(yè)利潤利得、損失利潤－利潤總額所得稅費(fèi)用＝凈利潤第挖三嚇節(jié)丘會(huì)樣計(jì)桐假藍(lán)設(shè)若和浸會(huì)陣計(jì)崖信多息騎質(zhì)苗量且要一去、需會(huì)舞計(jì)縱的娘基狠本欠前汗提牌（協(xié)假分設(shè)議）(A近c(diǎn)乓c罷o隨u藝n騰t摔i講n職g潔A韻s腳s露u忘m潛p誰t察i炎o(hù)垮n饒)（狀1杜）鎮(zhèn)含橫義會(huì)撤計(jì)反核綢算盯的嗽基假本時(shí)前針提賀是伐對躁會(huì)甚計(jì)可核但算孤所蛾處視的潔時(shí)禁間喇、懶空僻間宜范鎖圍瞇等之所他作次的檢合極理央設(shè)年定秤。驕也億稱膏為會(huì)奔計(jì)裙假歡設(shè)。會(huì)計(jì)核算前提條件空間范圍時(shí)間范圍記賬時(shí)間計(jì)量手段（2嚼）刑會(huì)祥計(jì)擾核理算趟的禍基邊本足前甜提傭的梨內(nèi)粘容會(huì)景計(jì)潤主扇體(A瓦c蓄c詠o胡u維n塞t初i廣n配g虎E趁n觸t漂i脹t景y渾)企車業(yè)比應(yīng)觸當(dāng)巖對涂其查本該身劉發(fā)狐生央的氣交鄭易或毀者限事蘿項(xiàng)芒進(jìn)策行囑會(huì)俗計(jì)紡確舉認(rèn)謙、桃計(jì)值量猜和姥報(bào)叮告兔?！魰?huì)貧計(jì)舒所男服霞務(wù)畝的祝特?fù)隙ü?jié)企韻業(yè)摸或兇單陪位獵。A會(huì)計(jì)主體C會(huì)計(jì)主體B會(huì)計(jì)主體D會(huì)計(jì)主體會(huì)堵計(jì)澤主呢體蠢很次多梯，攀會(huì)饞計(jì)既首拾先湊要蟻明皮確謹(jǐn)是處為乏哪獄個(gè)事主雁體甲服終務(wù)傷的怒?、谝舫职崂m(xù)展經(jīng)販營(G能o路i忍n兇g驅(qū)C揚(yáng)o眨n起c墳e歐r憂n溜)企掃業(yè)臉會(huì)榜計(jì)偉確喚認(rèn)謝、浸計(jì)躁量胃和既報(bào)誦告騰應(yīng)賄當(dāng)暈以適持潮續(xù)木經(jīng)崖營養(yǎng)為聯(lián)前宵提掏。趨煌勢似1趨朵勢親2③李會(huì)敘計(jì)暖分黨期(A帶c財(cái)c競o憤u悔n焦t鑄i挨n協(xié)g恒P植e馬r禍i由o窩d殃)企店業(yè)屢應(yīng)心當(dāng)輝劃票分饅會(huì)霞計(jì)甘期打間賀，吳分乏期闊結(jié)某算侵賬疾目來和鑄編熄制半財(cái)輕務(wù)腫會(huì)測計(jì)奔報(bào)權(quán)告虛?！羧诵禐楂C的筍把固持歉續(xù)昂經(jīng)耀營稼過記程順劃浸分溫為種若泳干抓期患間感。④傘貨刺幣臥計(jì)豬量(M陶e幼a尼s垮u賀r六i命n醫(yī)g向U形n嘆i愚t勺)企闊業(yè)槍會(huì)停計(jì)畫應(yīng)麗當(dāng)倆以獵貨棵幣沉計(jì)肯量吊。◆以沈貨撐幣趙為厭主嫩要節(jié)計(jì)葡量楚單雅位惠記天錄歐和導(dǎo)報(bào)窯告肥企姜業(yè)睬的蕉經(jīng)貿(mào)營凳情姥況倍。邁（撤可衛(wèi)輔糕之年以交實(shí)增物俯量控、授勞匹動(dòng)踢工錫時(shí)鉆等已計(jì)啦量免單侵位讓）◆采顯用腎幣國值嘆穩(wěn)銳定豆的濃貨瓶幣吃為割前級提厘。二怨、啄會(huì)咬計(jì)肝信省息呀的俯質(zhì)蓬量鏟要甜求會(huì)計(jì)信息質(zhì)量要求的原則客觀性原則相關(guān)性原則可比性原則及時(shí)性原則明晰性原則實(shí)質(zhì)重于形式謹(jǐn)慎性原則重要性原則ObjectivityRelevancyComparabilityTimelinessUnderstandabilitySubstanceoverFormConservatismMateriality第娘四計(jì)節(jié)各會(huì)參計(jì)命確槳認(rèn)匠和售計(jì)迅量一窩、引會(huì)摔計(jì)費(fèi)確其認(rèn)捎的角含啟義會(huì)樓計(jì)泊確姥認(rèn)營就訓(xùn)是夢依劑據(jù)基一華定伴的寨會(huì)刑計(jì)僻標(biāo)英準(zhǔn)版，鴉識叫別鋪和剛確弊定追所聽發(fā)滲生絲式的杜經(jīng)秩濟(jì)瓦業(yè)但務(wù)鼻是釘否組可不以煤作殼為衡會(huì)燭計(jì)帖的搖具殼體跨對暗象罷進(jìn)撕入漿會(huì)旋計(jì)酸賬梅務(wù)鼓處薯理乎系離統(tǒng)蒼以打及商進(jìn)物入債會(huì)悄計(jì)毒信面息秋系案統(tǒng)劃的嬸數(shù)嫌據(jù)道應(yīng)慕否抗列清入旺會(huì)得計(jì)寫報(bào)蘆表桃的迎過乏程塑。即烏把李企鬼業(yè)扁發(fā)氧生剩的筐交東易印或世事棋項(xiàng)栗與待一熊定弟的玩會(huì)頓計(jì)堂要茅素屆聯(lián)頁系帝起邁來探加膝以滔認(rèn)行定親的斤過徒程揉。[例]企介業(yè)芒銷控售點(diǎn)商老品娃收幼到灣貨龜款朝5篩0次0筑0渠元姥。尤一倘方行面屋會(huì)只使收械入要嚷素繞增越加示；怨另蘿一稍方隊(duì)面棗會(huì)革使資乏產(chǎn)要去素稠增鑰加龜。二蠟、輝會(huì)當(dāng)計(jì)歐計(jì)與量澤含閉義會(huì)劃計(jì)怖計(jì)乓量躲是遍在叮會(huì)斧計(jì)壞確環(huán)認(rèn)不定哄性招的穴前躺提淡下碧，釘對采會(huì)傾計(jì)寒計(jì)翠量西對蜘象蒼進(jìn)磨行拳量久化課的川過放程辮。焦即桑將甘符陰合拾確趁認(rèn)灘條遲件返的躬會(huì)觀計(jì)碗要讓素稈登獲記商入譯賬誕，押并抄列棉報(bào)村于偵財(cái)仍務(wù)億報(bào)鑰表貌而碧確陰定左其銀金紅額摔的手過海程煩。如企等業(yè)渡銷擠售骨商卻品勵(lì)收燭到速貨勒款橡5替0齡0獅0盤元偶。強(qiáng)一嬌方垮面遭會(huì)鼻使今收田入莊增若加5溉0封0湊0元牌；晨另杯一準(zhǔn)方勇面凈會(huì)避使診資昆產(chǎn)河增珍加5淡0煮0腸0元護(hù)。確條認(rèn)：魄影俘響訴了探什丸么槳要羽素掃？計(jì)揪量：余要趟素辱增旅減訂的低量免？5合0顧0符0閉元5杰0氣0塘0廈元3的8三絞、厭會(huì)趕計(jì)既計(jì)堪量欲屬泰性(冒1活)狼歷觀史滾成叮本歷戰(zhàn)史綱成專本需也抹稱趁原宏始摸成胸本錘、牢實(shí)徹際仁成哀本瓣。謝在巴歷沿史乳成膀本魄計(jì)祥量覽下店，俘資蓬產(chǎn)賺按輕照碌購脂置損時(shí)芳支流付厭的覽現(xiàn)裹金月或蝕者優(yōu)現(xiàn)款金賣等到價(jià)島物防的田金稼額扇，番或椒者閘按的照裁購嫁置廈資床產(chǎn)遺時(shí)愉所翁付屆出枯的窗對脾價(jià)戴的虧公駁允打價(jià)缺值嫌計(jì)月量末。喇負(fù)語債吼按值照翅因惡承店擔(dān)猶現(xiàn)武時(shí)恢義陣務(wù)匯而捷實(shí)豎際我收遺到抽的碑款填項(xiàng)調(diào)或叢者詳資瓜產(chǎn)雀的嗽金度額販，島或傻者刃承旺擔(dān)屠現(xiàn)期時(shí)停義哭務(wù)尊的差合窮同婦金檢額沾，振或規(guī)者矮按伶照蓋日早常獎(jiǎng)活液動(dòng)勉中混為剪償計(jì)還彼負(fù)慰債往預(yù)榮期誦需營要龍支均付執(zhí)的乳現(xiàn)訴金污或項(xiàng)者撥現(xiàn)稻金碑等刷價(jià)床物歷的調(diào)金優(yōu)額身計(jì)美量它。即企蝕業(yè)僅的霸各訪項(xiàng)脆財(cái)繁產(chǎn)猾物艷資初應(yīng)采當(dāng)薦按朱取置得眉（第購擁建配）熄時(shí)究發(fā)助生請的爪實(shí)擋際鼠成高本摩計(jì)就價(jià)菌?！舢?dāng)輝財(cái)段產(chǎn)萍物伸資迫的販?zhǔn)心r(jià)駕變邊動(dòng)臣時(shí)壁，跨除蜂國泉家睡另疊有喜規(guī)項(xiàng)定債外淺，刑企腰業(yè)考一肥律勤不湖得誰調(diào)鳴整常其攀賬良面釋價(jià)攀值遙。[例]企伴業(yè)躺在受2疑0書0醫(yī)8改年其3竄月曠購煎買將M趕設(shè)秀備睬1由臺針。冤買制價(jià)飾9淚8余0賽0叼0蹈元島，拜支到付影運(yùn)戶費(fèi)鳥2償0勻0績0強(qiáng)元顏，休實(shí)壁際龜成忌本掉為埋1證0固0犁0心0錫0依元透（圾歷換史扭成東本焰）彎。耀2專0尿0熊9廚年液3橡月例，惑該吃設(shè)交備殘的銳市注場群價(jià)賺格腸為育9打5蛇0溫0顛0桃元和。2吊0兇0壘8扒年鳥3展月2此0巡壽0糞9哥年皆3薄月◆對維于正登得記寫入宅賬餅的預(yù)資證產(chǎn)糠價(jià)雹值占，摔企繼業(yè)滅不完得戀隨肚意弱變肚更情（暮國飼家午另平有替規(guī)進(jìn)定趴者耍除之外縱）緩。番對年于歲資壇產(chǎn)約減累值船可鵝能社造書成鞠的跡損蘆失丙可墳通肚過某計(jì)雕提鍋資絡(luò)產(chǎn)掩減率值接準(zhǔn)炒備供方車法煙進(jìn)事行燃調(diào)仁整扯。（愧2芹）升重鴨置江成仔本又性稱唇現(xiàn)棚行噸成圾本狼，灘是易指燒企延業(yè)暴重綁新燃取叉得搏與逼其公所價(jià)擁噸有柿的倦某厘項(xiàng)常資謙產(chǎn)匪相奪同惕或戲與盾其嫂功道能胞相掉當(dāng)蹤蝶的榮資埋產(chǎn)困需映要第支轎付奪的園現(xiàn)渾金饅或呆現(xiàn)籌金敵等妖價(jià)遣物駱。（襲3槐）金可絡(luò)變霉現(xiàn)不凈糾值指黨預(yù)兩計(jì)散資銅產(chǎn)歉在解正繁常安經(jīng)舟營鍋過懇程瘦中距可領(lǐng)能磁帶照來窄的犯現(xiàn)否金劇流貴入捕扣糊除踐為余取序得風(fēng)該界現(xiàn)饒金鑄流番入敲而農(nóng)支通付嚷的棚現(xiàn)顆金網(wǎng)流拴出祥后膛的渡凈蔬額洪。（棍4番）藥現(xiàn)份值指志資角產(chǎn)井或播者怖負(fù)童債劍形崇成它的茶未友來獄現(xiàn)萍金氣流料量冷的熊折頸現(xiàn)笑價(jià)久值鎖。（勉5寨）勝公慚允會(huì)價(jià)縣值在繳公單允著價(jià)浴值驢計(jì)猾量湖下賭，馳資賺產(chǎn)起和篩負(fù)宅債貨按猾照善在過公念平翠交拾易尼中忌，肺熟股悉拋情側(cè)況訴的絹交展易雜雙寄方傍自材愿毒進(jìn)周行支資靜產(chǎn)圍交陰換糾或陷債撕務(wù)稼清揀償篩的山金后額則計(jì)察量疼。我薄國奇引增入辜公芽允豬價(jià)膚值錄是市適執(zhí)度融、鉆謹(jǐn)屑慎蕩和忘有紫條凱件業(yè)的算?！兜酒箬寴I(yè)到會(huì)明計(jì)即準(zhǔn)趙則圓》即第臭四饅十區(qū)三飯條玻規(guī)膏定炒：“立企郵業(yè)蹤蝶在時(shí)對狐會(huì)萌計(jì)打要啦素組進(jìn)止行侵計(jì)嗎量致時(shí)跌，免一算般芽應(yīng)屯當(dāng)同采撓用滋歷篇史秘成趨本鑄，介采耗用嚇重擦置其成狀本報(bào)、廢可鳥變際現(xiàn)惡凈就值賣、慘現(xiàn)健值困、衫公拜允虛價(jià)生值妻計(jì)喂量里的矮，唱應(yīng)所當(dāng)您保塞證曉所魔確軌定貍的軍會(huì)珍計(jì)轉(zhuǎn)要樸素酸金偏額匯能謎夠療取悼得促并促可基靠饑計(jì)鍵量應(yīng)。美”第淘五絮節(jié)競會(huì)群計(jì)澤規(guī)棟范肉體瘡系一禾、專會(huì)駱