第三章會(huì)計(jì)核算基礎(chǔ)第一節(jié)會(huì)計(jì)假設(shè)第二節(jié)會(huì)計(jì)信息質(zhì)量特征第三節(jié)會(huì)計(jì)要素確認(rèn)、計(jì)量及要求第一節(jié)會(huì)計(jì)假設(shè)一、會(huì)計(jì)假設(shè)的定義

◆也稱會(huì)計(jì)核算的基本前提，是為保證會(huì)計(jì)工作正常進(jìn)行和會(huì)計(jì)信息質(zhì)量，對(duì)會(huì)計(jì)核算的范圍、內(nèi)容、基本程序和方法等所做的基本假定。二、會(huì)計(jì)假設(shè)的內(nèi)容

1.會(huì)計(jì)主體假設(shè)

2.持續(xù)經(jīng)營(yíng)假設(shè)

3.會(huì)計(jì)分期假設(shè)

4.貨幣計(jì)量假設(shè)

二、會(huì)計(jì)假設(shè)的內(nèi)容1.會(huì)計(jì)主體假設(shè)⑴會(huì)計(jì)主體的定義：

是指企業(yè)會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告的空間范圍。即會(huì)計(jì)所服務(wù)的特定的經(jīng)濟(jì)組織。

（2）灣會(huì)才計(jì)詢主籮體累不仗同勉于團(tuán)法閉律爬主沫體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)主體企餃業(yè)邁（剖法宅律復(fù)主磨體辣，鑰也怨是飾公蚊司恐財(cái)爛務(wù)脖報(bào)爆表匪的依會(huì)判計(jì)靜主橫體留）生幼產(chǎn)勁部沒門謹(jǐn)（出不憑是命獨(dú)灣立違法淺人青，視但成是請(qǐng)生蟲產(chǎn)逃部暫門知財(cái)蹤蝶務(wù)婦報(bào)靜表湊的贏會(huì)匹計(jì)池主側(cè)體定）（3）掘會(huì)觀計(jì)樸主騾體股假喉設(shè)憐的曉意桃義◆明游確咐了蛇核漸算素的，選解佩決罪了條會(huì)質(zhì)計(jì)楊核惕算問硬題仇。◆是絞持常續(xù)新經(jīng)亦營(yíng)街、言會(huì)告計(jì)京分乎期杏和挎貨盲幣文計(jì)耀量毅假晴設(shè)絞和而全盾部輩會(huì)苗計(jì)外質(zhì)忍量洲要刷求掉原曬則歉建拾立境的出基棒礎(chǔ)跌。2.持紐奉續(xù)協(xié)經(jīng)賀營(yíng)購假疾設(shè)（1）拋持?jǐn)偫m(xù)嶄經(jīng)崗營(yíng)壺假智設(shè)總的爪定奧義持恨續(xù)文經(jīng)石營(yíng)泄，筆是網(wǎng)指秒在，財(cái)企控業(yè)克將紡會(huì)流按繼飾續(xù)默經(jīng)圾營(yíng)封下晴去桶，抽不真會(huì)君停炎業(yè)兇，粉也求不吵會(huì)誦大儲(chǔ)規(guī)袋模股削慨減游業(yè)元?jiǎng)?wù)辨。（2）完持邀續(xù)游經(jīng)捎營(yíng)貿(mào)假咐設(shè)母的捐意旗義明護(hù)確是了相會(huì)缸計(jì)因核如算待的曲時(shí)座間皇范鴿圍動(dòng)和談內(nèi)匪容她（吩資底金孟正堅(jiān)常窄運(yùn)種動(dòng)咬期頭間對(duì)發(fā)示生答的降經(jīng)童濟(jì)潮活蠢動(dòng)跌）拜。（3）羨對(duì)酷持貼續(xù)奶經(jīng)煎營(yíng)襯假池設(shè)粉的樓理浩解會(huì)訴計(jì)屈核屢算返應(yīng)蘆以柴會(huì)治計(jì)憂主耗體療持殼續(xù)獎(jiǎng)、唇正郊常體的哀經(jīng)凱營(yíng)胳活禮動(dòng)川為比前沾提鳳，漏不賭考非慮藍(lán)破豪產(chǎn)均和怎清顧算使等擴(kuò)特眉殊振情材況紙。3.會(huì)瓦計(jì)包分消期（衣1砍）扯會(huì)絹計(jì)梅分撓期懸的故定飯義會(huì)長(zhǎng)計(jì)津分追期釀，碎是艘指綠將舅一藝個(gè)皆企閉業(yè)累持載續(xù)坡經(jīng)拳營(yíng)彼的宿生稅產(chǎn)障經(jīng)砌營(yíng)擊活檔動(dòng)曬劃洽分混為罵一鄰個(gè)貸個(gè)、的短期徐間憶?！魰?huì)版計(jì)乞期孔間嫩分單為天年隸度音和聲中暫期即（禽半東年局度穗、謠季瘋度挖和慘月喘度柔）針。（槳2魯）平確脈立板會(huì)透計(jì)秩分逗期耳前醉提堪的營(yíng)意查義◆解懼決得了僵會(huì)夠計(jì)辭核波算飛的儉基筋本息程吧序刃，詞明極確陳了記籍賬斃、敘算敢賬勢(shì)和蛾報(bào)襯賬嗎?！艨闪灰粤戏炙跇方Y(jié)取算舞賬堆目哨、汁編權(quán)制訓(xùn)財(cái)燦務(wù)者會(huì)絲式計(jì)寧報(bào)沖告飄，梅提代供讀會(huì)娃計(jì)籍信乏息駕。4.貨工幣達(dá)計(jì)娃量（1）秀貨柱幣哭計(jì)純量劃的嶺定遷義貨擇幣挖計(jì)六量擋，稍是言指借會(huì)朵計(jì)主主褲體俯在栗財(cái)付務(wù)很會(huì)咬計(jì)帆確以認(rèn)暮、誕計(jì)研量裝和傘報(bào)他告錄時(shí)遍以，餓反坊映劉會(huì)煩計(jì)牧主形體亡的務(wù)生貌產(chǎn)蘇經(jīng)倍營(yíng)刊活邪動(dòng)哲?！魹橛?xùn)前真提賭。（2）擊貨嬸幣每計(jì)致量傭假受設(shè)濾的以意為義貨笛幣吉是軋商流品勾的奇一詞般腦等稈價(jià)嗽物僑，匹能倆用釋以白計(jì)墓量梳所關(guān)有嚷會(huì)染計(jì)池要沙素鉆，模也舞便關(guān)于緩綜卡合列。（3）劫對(duì)隱貨守幣平計(jì)榮量歲假郊設(shè)盒的蟻理丟解應(yīng)癢以搜貨守幣工為池主系要她計(jì)歌量呼單予位個(gè)，莖輔嚇以子實(shí)術(shù)物駕量燙、員勞通動(dòng)南工屆時(shí)簽等得，孔記涼錄社和熊反弄映教會(huì)劈燕計(jì)病主流體過的劇生淹產(chǎn)斧經(jīng)嗓營(yíng)蕩活殿動(dòng)幸。我右國(guó)溉企武業(yè)仇會(huì)數(shù)計(jì)直核慚算乎應(yīng)也以攀人秘民尊幣口為撒記歪帳爹本夜位警幣晶。業(yè)易務(wù)村收叛支鑰以泡外森幣米為貝主掏的蠟企央業(yè)沃，屬可供選奮外款幣穿為座記槐賬竊本姨位廁幣刺，遠(yuǎn)但吐在斃編騾制盜會(huì)箭計(jì)俱報(bào)政表象時(shí)機(jī)應(yīng)源折遼算旋為慚人碎民沒幣匯反垂映參。第昨二徹節(jié)遭會(huì)昂計(jì)漠信感息宇質(zhì)詢量繞特辭征一序、維會(huì)繪計(jì)晌信傲息向質(zhì)彈量桐特年征歇的促含何義指混會(huì)慣計(jì)花信宴息桂所俯應(yīng)漢該愛滿堡足獸的售質(zhì)汗量去要山求段或通標(biāo)列準(zhǔn)跳。會(huì)緣瑞計(jì)茂信廈息導(dǎo)應(yīng)未具荷備躬哪攜些縮慧特車征賄，尾才肌是鐵有臺(tái)用絡(luò)的汁？二墾、友會(huì)怠計(jì)攀信沿息脫質(zhì)泄量涼特孫征窮的駱內(nèi)朵容1汽.可奪靠營(yíng)性2楊.相云關(guān)惕性3泥.可腔理縮慧解陽性4紛.可死比屆性5紅.實(shí)夸質(zhì)盼重材于職形徑式6換.重曾要販性《企師業(yè)家會(huì)屋計(jì)懶準(zhǔn)厚則》第1販2條躍：古企共業(yè)學(xué)應(yīng)露當(dāng)割以拳實(shí)宴際膨發(fā)倍生抵的房誠交君易惠或還事叛項(xiàng)日為蠶依磨據(jù)煙進(jìn)葡行貝會(huì)錯(cuò)計(jì)掏確抵認(rèn)解、疤計(jì)務(wù)量俯和林報(bào)真告誼，童如浸實(shí)尋反刺映夕符涂合盼確訪認(rèn)帥和釋計(jì)釣量武要頁求顆的咐各預(yù)項(xiàng)樸會(huì)蕉計(jì)樂要現(xiàn)素竄及碼其潑他陷相興關(guān)城信乎息訓(xùn)，拆保誦證仇會(huì)瓶計(jì)片信酒息索真涼實(shí)顧可數(shù)靠餅，徑內(nèi)樂容惠完損整瞎。1認(rèn).可邪靠鍵性悉要勾求會(huì)緒計(jì)高核輝算學(xué)應(yīng)蠻當(dāng)倆以慘實(shí)每際蓋發(fā)般生怠的皺交鐮易狹或欄事技項(xiàng)碗為步依仆據(jù)通，寺如系實(shí)細(xì)反期映錢企攝業(yè)符的某財(cái)狀務(wù)兩狀撞況姨、倚經(jīng)戀營(yíng)親成肅果澆和炊現(xiàn)喝金何流膛量耽。盲即“餅內(nèi)較容然完雖整賓、曬數(shù)騰字惡準(zhǔn)行確炕、互資必料未可拆靠蜘”不齡得造根阻據(jù)氏虛賽構(gòu)擦的礎(chǔ)、拾沒棕有駝發(fā)餅生悶的題或酷者僵尚竊未餓發(fā)蘇生孟的問交討易贈(zèng)或現(xiàn)事拆項(xiàng)雀進(jìn)廉行杏確劣認(rèn)集、伐計(jì)茅量朱和堅(jiān)報(bào)休告為。不邁能早隨兩意預(yù)遺太漏吸或矩減扇少已應(yīng)誤與槐披候露致的冊(cè)信伍息刮，痛與漸決拾策督相警關(guān)礦的馳有辯用閑信皺息撤都歇應(yīng)亦充布分古披豬露湊。會(huì)計(jì)核算停

虛假經(jīng)濟(jì)業(yè)務(wù)停虛假的會(huì)計(jì)信息會(huì)計(jì)報(bào)告《企池業(yè)郵會(huì)舟計(jì)呀準(zhǔn)肌則》第1所3條獅：搬企遠(yuǎn)業(yè)橡提薦供圍的裁會(huì)壇計(jì)襲信另息洞應(yīng)欠當(dāng)哥與皇財(cái)秧務(wù)信會(huì)寒計(jì)影報(bào)聚告正使疫用旁者教的練經(jīng)笛濟(jì)勤決俱策裂需意要域相哈關(guān)艦，雙有虧助譯于計(jì)財(cái)悠務(wù)慚會(huì)觀計(jì)勾報(bào)痰告夜使單用博者卻對(duì)咱企偶業(yè)芒過搭去鄙、嘉現(xiàn)釣在倍或露將詞來礙的危情惹況勵(lì)做夏出艙評(píng)懶價(jià)武或鄉(xiāng)豐者恩預(yù)嫌測(cè)穗。2濁.相飄關(guān)暫性百要域求與捎決臣策琴相胞關(guān)排的作會(huì)擠計(jì)結(jié)信吐息呢具陸有磨反燙饋梅和賢預(yù)顏測(cè)氏雙嘗重功價(jià)藏值吐。投資者和債權(quán)人等其他方面國(guó)家宏觀經(jīng)濟(jì)管理部門會(huì)計(jì)信息企業(yè)內(nèi)部的經(jīng)營(yíng)管理者會(huì)幕計(jì)掉信桌息旗要象同經(jīng)慈濟(jì)釣決假策的府需首要相滲關(guān)，綁符霸合圖國(guó)運(yùn)家趁宏堤觀心經(jīng)邁濟(jì)占管咳理惹的饞要廉求末，廚滿世足僑有默關(guān)效各刷方磁了員解張企站業(yè)噸財(cái)鍋務(wù)神狀布況讀和曉經(jīng)檢營(yíng)豎成摧果鞠的堅(jiān)需新要后，國(guó)滿鞠足航企是業(yè)碑加唉強(qiáng)霸內(nèi)京部媽經(jīng)瞇營(yíng)舅管黎理全的飽需勾要收?！镀笠姌I(yè)炸會(huì)你計(jì)痰準(zhǔn)檢則》第1跌4條藍(lán)：企蛙業(yè)漸提甩供起的遼的射會(huì)朱計(jì)綱信紋息任應(yīng)既當(dāng)薯清闊晰族明奏了怠，熊便第于解財(cái)皺務(wù)數(shù)報(bào)段告?zhèn)魇购坝闷谡呔劺韰墙饨筒孢\(yùn)孕用下。信延息際不奮能扒被承理女解回，差就淚毫慌無富用衣處墻。會(huì)優(yōu)計(jì)謝信押息爹是所否由可革理排解藝，秒不弓僅術(shù)取戰(zhàn)決滲于刑信錦息陽本街身徹是棚否安易盡懂站，害也箭取危決褲于雹使梳用熱者棉的嫁理麥解徑能掀力柜。3乎.可永理您解有性腐要摟求企社業(yè)嬌的鋼會(huì)譽(yù)計(jì)否核教算泊和累編級(jí)制睡的就財(cái)雪務(wù)吊會(huì)棚計(jì)奪報(bào)矛告牽應(yīng)墾當(dāng)龍清辯晰態(tài)明酒了昌，繳便襪于買理帳解美和騎利巧用叉。4林.可拐比肺性顧要喊求《企敘業(yè)太會(huì)沫計(jì)刮準(zhǔn)必則》第1鼻5條四：企帳業(yè)鑄提任供無的火會(huì)端計(jì)農(nóng)信跳息帳應(yīng)控當(dāng)景具我有泉可圍比網(wǎng)性傍。企瀉業(yè)途的促會(huì)退計(jì)六核葡算亂應(yīng)便當(dāng)遠(yuǎn)按提照萌規(guī)腐定總的等會(huì)刊計(jì)污處拘理市方漫法寇進(jìn)蘇行會(huì)，武會(huì)槽計(jì)侍指蛋標(biāo)啟應(yīng)順當(dāng)申口效徑抓一蕉致漠、訓(xùn)相袖互偏可啞比電。同歲一刮企神業(yè)輪在瓦不致同單時(shí)射期承縱瀉向穩(wěn)可溜比同亞一枕企魚業(yè)雹在抖不施同曲會(huì)戀計(jì)景期斜間鮮發(fā)棚生事的尖相岸同截或握相掛類賺似寧的留經(jīng)籍濟(jì)年業(yè)莫?jiǎng)?wù)斜，靈采懲用烘的搞會(huì)裹計(jì)副處垮理升方違法啄前略后涉各回期幕應(yīng)意當(dāng)泥一均致使，島不塘得午隨患意可變索更貍。不快同嶄企也業(yè)瓜在益同信一紗時(shí)丘期柿橫板向鞋可幫比不鼓同脫企票業(yè)欣發(fā)華生俗的叮相貢同禍或語相哨似噸的螞交躲易潤(rùn)或臟事返項(xiàng)輩，逐采棋用賠的飄會(huì)扇計(jì)布核羊算紡程陵序征和難方猜法孔應(yīng)披當(dāng)渴是綱一梯致執(zhí)或榨相得類板似鋼的擱，暮以容保叮證升會(huì)配計(jì)陸信叨息背口土徑令一鉛致衫，茅相抵互溪可末比拿。5障.實(shí)擠質(zhì)熄重獄于涂形覆式條原寶則《企洲業(yè)閉會(huì)感計(jì)朋準(zhǔn)裳則》第1耀6條姿：將企陡業(yè)幼應(yīng)館當(dāng)紫按腦照芹交外易命或望者掩事錯(cuò)項(xiàng)面的見經(jīng)熊濟(jì)傅實(shí)爹質(zhì)竊進(jìn)拖行應(yīng)會(huì)耗計(jì)剛確挪認(rèn)擺、裙計(jì)腳量鍛和陡報(bào)丹告拴，今不午應(yīng)或僅識(shí)以躺交慣易息或手者旗事魔項(xiàng)贏的遇的事法齒律畜形塵式陣作稿為砌依倒據(jù)吼。交高易論或架事巾項(xiàng)鳳的燈實(shí)派質(zhì)粗，哥不債總混是吧與墳它再們闊的冒外竊在曾面擋貌康相尤一贈(zèng)致衛(wèi)。在套會(huì)投計(jì)作核低算寬過壯程嗎中珠，溉對(duì)旦經(jīng)牙濟(jì)襪業(yè)堤務(wù)特的址確跑認(rèn)申，齒應(yīng)描考細(xì)慮漠其音實(shí)貴質(zhì)放內(nèi)畏容聽，錫不慘要午太經(jīng)顧座慮雞法悔律儀形寶式表的諷問遣題寺。融線資麻租跡入雁固陵定位資奇產(chǎn)捆、英售用后晚回描購泉業(yè)屋務(wù)可的按經(jīng)格濟(jì)嗓實(shí)庫質(zhì)若。6當(dāng).重豆要胸性辨原志則《企販業(yè)植會(huì)話計(jì)痕準(zhǔn)月則》第1恭7條嶄：裕企希業(yè)階提賭供帝的角會(huì)沿計(jì)訴信泡息蟻應(yīng)溉當(dāng)仙反辜映箱與勞企桶業(yè)經(jīng)財(cái)檢務(wù)熊狀青況寸、決經(jīng)限營(yíng)侵成喇果嘉和覽現(xiàn)飾金沸流招量醉有明關(guān)棋的踢所殊有匹重屠要納交競(jìng)易位或俘者刷事帽項(xiàng)歪。實(shí)樹務(wù)哪中渾，停若旗會(huì)稼計(jì)芹信扮息串的設(shè)省均略峰或法者蜘錯(cuò)寶報(bào)再會(huì)憂影暗響病投斷資旋者蕉等也財(cái)餓務(wù)鑰報(bào)車告毫使慣用壺者撓做廣出遣決釋策開的報(bào)，范該父信浴息友就匆具片有浴重圓要銹性水。在尺會(huì)岡計(jì)千核牽算錯(cuò)過攤程找中向，作對(duì)妙經(jīng)族濟(jì)額業(yè)頂務(wù)蓄應(yīng)闖區(qū)久別咱其矮重庭要悔程藏度墳，翠采攻用脖不能同成的核麥算偏方當(dāng)式。7奏.謹(jǐn)辰慎婚性經(jīng)原仔則《企捏業(yè)濾會(huì)侵計(jì)荷準(zhǔn)濱則》第1裁8條切：傷企宅業(yè)測(cè)對(duì)翅交衛(wèi)易棄或嫩者竿事尚項(xiàng)粒進(jìn)枕行良會(huì)享計(jì)殘確申認(rèn)掩、場(chǎng)計(jì)依量搖和擴(kuò)報(bào)策告浴應(yīng)昆當(dāng)朱保綁持先應(yīng)西有麥的惱謹(jǐn)紙慎踢，蹲不影應(yīng)伶高深估誰資鏟產(chǎn)假或慨者系收騾益斥、可低胃估治負(fù)浙債貝或紗費(fèi)該用萬。進(jìn)磁行瞞會(huì)資計(jì)地核淘算若時(shí)蔬，刷應(yīng)序當(dāng)謀合涌理質(zhì)預(yù)斥計(jì)貴可壺能席發(fā)崖生結(jié)的柱損額失哥和怠費(fèi)守用展，逐而均不李應(yīng)敬預(yù)侮計(jì)債可病能蹤蝶發(fā)貞生退的抵收嗓入菌和撈過杜高暑估估計(jì)銀資梁產(chǎn)旗的治價(jià)漆值銳。低鉆估死資中產(chǎn)嬌或獎(jiǎng)?wù)叱展蛞婵家驳袷峭Р缓镌室гS驢的丸，撒違溪背陽了桃“塊可訓(xùn)靠爹性僻”翁原另則斜。8部.及邀時(shí)街性麥原州則《企承業(yè)項(xiàng)會(huì)料計(jì)害準(zhǔn)損則》第1蛇9條握：躲企索業(yè)秒對(duì)吃于槳已墳經(jīng)映發(fā)詠生銅的趙交轟易雞或礦者加事陜項(xiàng)卡，求應(yīng)躍當(dāng)刷及努時(shí)脹進(jìn)耍行破會(huì)仆計(jì)盾確曾認(rèn)樓、賢計(jì)染量敘和河報(bào)冒告拖，萬不考得墻提辛前傅或型者宿延職后案。企蔽業(yè)痛的色會(huì)漿計(jì)閘核盞算憤應(yīng)拐當(dāng)明及充時(shí)嫂進(jìn)帆行圓，聲不揮得田提墳前板或箏延袍后鉤。第奪三可節(jié)增會(huì)遠(yuǎn)計(jì)扣要圖素陰確產(chǎn)認(rèn)武、雙計(jì)雞量扣及醫(yī)要聯(lián)求一白、品會(huì)蚊計(jì)從要柱素瞎確糟認(rèn)耽與俘計(jì)鉛量互的術(shù)含煮義（團(tuán)一嗓）最會(huì)場(chǎng)計(jì)尼要欺素約確委認(rèn)1．差定味義寺：初潛始禽確只認(rèn)—蹈—將僅交麻易吵或敏事誤項(xiàng)頭中竟的垂某膏一停項(xiàng)湖目騰作頂為吳一觀項(xiàng)剖會(huì)棋計(jì)缸要稍素刊加鳥以聽記赴錄潤(rùn)的贏過君程折；最嗚終毀確侍認(rèn)—賺—將結(jié)交守易墳或絲式事回項(xiàng)晉中請(qǐng)的藏某挖一招項(xiàng)董目璃作地為泉一芒項(xiàng)差會(huì)友計(jì)乎要憤素斯列臭入橫財(cái)奪務(wù)貪報(bào)住告獸的徑過響程舌。經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)要素財(cái)務(wù)報(bào)告初始確認(rèn)最終確認(rèn)賬簿2菜.確吐認(rèn)奮條皆件初喚始搞確壩認(rèn)萌條芝件些：（1）泉符據(jù)合帖要所素勻定楊義工；（2）屈有秤關(guān)陷經(jīng)背濟(jì)蒜利鞋益彈很剩可粉能浩流若入胞或俘流啄出浮企課業(yè)??；（3）爆有塌關(guān)肢價(jià)菌值晴或邪成頓本倍能綿可衰靠研計(jì)火量抖?！昂暮芄た扇阅芴摗薄纭?迎.確氏認(rèn)赤條苦件最拌終泄確奧認(rèn)宣條舅件?。ㄈ荚诳鎴?bào)翻表淺中煩列周示真的都條想件）減：交懶易蔑或艱事賢項(xiàng)沸中荷的島某頸一損項(xiàng)訴目餃若廁想副在內(nèi)報(bào)秤表挑中耀列添示疊，在須同梅時(shí)尿滿淘足：（1）（2）[例]男《企登業(yè)廟會(huì)地計(jì)特準(zhǔn)四則—短—基襯本玻準(zhǔn)先則》第2洲2條驚規(guī)插定憐，紅符礙合找資膨產(chǎn)探定柳義危和秋資喉產(chǎn)細(xì)確安認(rèn)頃條母件扒的辛項(xiàng)疤目具，形應(yīng)專當(dāng)纖列換入疤資擾產(chǎn)竄負(fù)罩債茫表序；能符暫合泡資耀產(chǎn)麻定高義岸、墾但戒不政符哀合暮資妻產(chǎn)凱確鵝認(rèn)把條像件鐵的講項(xiàng)碰目鎖，囑不梳應(yīng)乏當(dāng)庸列夠入捕資憤產(chǎn)掉負(fù)浪債委表處。二詢、犧會(huì)狹計(jì)薄要浪素點(diǎn)計(jì)感量對(duì)孝交辣易之或尤事砌項(xiàng)白引鬼起量的間會(huì)虛計(jì)渴要嗓素脊變敗動(dòng)鉛金殖額渴的竊確逮認(rèn)話過歌程點(diǎn)。1切.會(huì)嚇計(jì)供計(jì)模量蠅屬馳性洪的冊(cè)種砍類（1）椒歷謊史害成冰本粥：又概稱違為口實(shí)兵際膛成扇本出，炊是誤取絲式得銹或奔制絮造俊某奔項(xiàng)蛙財(cái)亮產(chǎn)狗物成資螞時(shí)適所劫實(shí)儉際遵支印付腥的本現(xiàn)舞金渾或濤其多他己等戴價(jià)張物菌。（2）勾重系置宮成坦本撲：又瞎稱色現(xiàn)條行脈成貼本授，炮是腸指記按護(hù)照誕當(dāng)珍前吩市胖場(chǎng)相條啟件虎，諸重可新嬸取叫得描同悠樣池一哥項(xiàng)責(zé)資濤產(chǎn)痰所幸需掀支嗎付懂的正現(xiàn)陸金炒或?，F(xiàn)往金遮等壇價(jià)賞物閥金口額經(jīng)。（3）思可娘變礦現(xiàn)包凈嘗值友：是尋指辯在舍正艦常沫生衫產(chǎn)獎(jiǎng)經(jīng)齒營(yíng)刃過連程眠中事，照以期資景產(chǎn)耕預(yù)桌計(jì)驢售廁價(jià)及減胳去灶進(jìn)務(wù)一邀步添加癥工熔成盲本肥和倡預(yù)僑計(jì)摩銷匯售友費(fèi)漢用騰以農(nóng)及閑相東關(guān)但稅然費(fèi)滲后胡的雁凈束值運(yùn)。（4）胸現(xiàn)滾值有：是息指筑對(duì)金未殼來曾的螞現(xiàn)韻金株流摘量膜以努恰昨當(dāng)匆的握折貧現(xiàn)當(dāng)率泰進(jìn)鑰行篇折慶現(xiàn)鋸后呀的僻價(jià)息值發(fā)（辭考對(duì)慮封了西貨計(jì)幣球的聚時(shí)妹間刪價(jià)駝值奶）殼。（5）斗公住允耍價(jià)涼值齡：是斃指熟交冒易遼雙萍方象自懼愿僅進(jìn)柳行屈交包易姻的壞金慨額哥計(jì)銅量欣。計(jì)量屬性對(duì)資產(chǎn)的計(jì)量對(duì)負(fù)債的計(jì)量歷史成本重置成本可變現(xiàn)凈值現(xiàn)值公允價(jià)值2墳.會(huì)盈計(jì)燭計(jì)比量陵屬譽(yù)性畢的紫選桑擇企映業(yè)討在肝對(duì)霜會(huì)悲計(jì)帶要題素藝進(jìn)脫行衛(wèi)計(jì)教量堂時(shí)距，毯一浸般錢應(yīng)冰采姓用。采洪用荒其蜜他塔成低本副計(jì)末量崖屬絕性鏟時(shí)洽，填應(yīng)銅保決證跑所焦確策定伙的脖會(huì)加計(jì)謠要缸素現(xiàn)金論額預(yù)能癢夠的取昨得毀并聽可料靠漿計(jì)涼量棟。三聚、見會(huì)萍計(jì)紫要傳素啦確水認(rèn)簡(jiǎn)與迫計(jì)田量證的拼要鏡求（錫一確）姓劃萌分集收釀益剩性江支淚出盤與容資絲式本棄性鹿支盞出（項(xiàng)二膚）競(jìng)收持入緣瑞與鄙費(fèi)暖用抬配更比（略三播）轟歷桂史鼠成露本岔計(jì)牙量（眼一滴）礎(chǔ)劃蓮分雜收堪益瘋性伍支鄭出舒與寧資脖本冰性膏支矩出劃更分慚標(biāo)睡準(zhǔn)菌：耕支俯出單產(chǎn)覆生山的攝效珠益嫩是兩否押跨蜂會(huì)辰計(jì)姿期廟間茄?！穹蚕抑叧雠璧钠笮Щ婊鴥H捷與原本蔥會(huì)宣計(jì)等年舊度例（筑或潤(rùn)一膝個(gè)劫營(yíng)請(qǐng)業(yè)而周太期憐）萍有漆關(guān)曠的版，闖應(yīng)纏作絞為昌收新益愚性話支按出作扎為濕本呼期白費(fèi)宿用稍，錫列揭于晨利壯潤(rùn)費(fèi)表確，辮影祥響緊利杰潤(rùn)●凡測(cè)支患出幼的鉗效涼益游與傻幾贈(zèng)個(gè)堂會(huì)企計(jì)煉年受度施（零或蓬幾挖個(gè)茄營(yíng)替業(yè)騾周棗期宏）私有慣關(guān)信的驢，漸應(yīng)怎作虛為著資抬本代性截支持出作棉為獨(dú)資保產(chǎn)膨反抓映目的：合理確定費(fèi)用的計(jì)入期間，準(zhǔn)確確認(rèn)各期利潤(rùn)及資產(chǎn)。（忍二充）攜收荒入排與輕費(fèi)抗用侍配冰比1申.含唇義是此指抵某右種撲收蟻入圾應(yīng)蘆與端為然取橡得為這吊種凡收壺入謠而宮發(fā)期生壺的跡費(fèi)撕用隸相響對(duì)障比拔，涂以燭確乓認(rèn)嶼某史項(xiàng)柜經(jīng)腹?jié)疃?dòng)距的頌業(yè)至務(wù)匪成己果郊。2竹.配盒比稀原恩則栽的歸內(nèi)批容●因彼果盛關(guān)啄系綁的窮配位比：盈企也業(yè)充一草定稿會(huì)婦計(jì)耀期啟間辜的闖收贊入貓和溜與渡其科相律關(guān)漂的湖費(fèi)純用想之梯間疑的五配謠合育比隱較●時(shí)梳間旗關(guān)土系慢的事配衫比：則同捧一點(diǎn)會(huì)德計(jì)鑰期朋間捉內(nèi)輩的沾各謠項(xiàng)晴收汁入屋和準(zhǔn)與攻其犯相歐關(guān)振的都成葉本御、縫費(fèi)窄用嫁，余應(yīng)選當(dāng)戒在設(shè)該持會(huì)焰計(jì)撫期約間月內(nèi)釘確滔認(rèn)（劇三贈(zèng)）白歷泛史毅成隸本原計(jì)糟量●也裁稱嗓實(shí)獅際孩成賴本待計(jì)脾量搶，配或余原僚始迎成餡本換計(jì)逗量忽，般是墾指完企麗業(yè)愚的妖各卡項(xiàng)宅財(cái)蔥產(chǎn)旱物因資消在鴨取跨得透或遷購禿建鴿時(shí)烘發(fā)崇生罵的齊全傷部褲必澆要德的炎實(shí)府際熱支寫出薪價(jià)病值植。●企叢業(yè)咸在盞對(duì)芝會(huì)唱計(jì)犯要忠素隔進(jìn)阿行通計(jì)千量嫂時(shí)鄰，繪一濤般深應(yīng)潮當(dāng)慣采僅用擺歷蹤蝶史歐成駱本找。其載后園，梁各慈項(xiàng)暢財(cái)諷產(chǎn)漠如胖果戶發(fā)烏生刺成咳本扎變哄動(dòng)箱，盡除密法奪律安法阻規(guī)館另捧有拐規(guī)沉定躲者總外什，狀企示業(yè)辮不濕得支自階行陳調(diào)銹整示其倒賬籍面何價(jià)翅值既。第律四昆節(jié)遭權(quán)劃責(zé)伐發(fā)糟生練制掛與賺收易付計(jì)實(shí)僑現(xiàn)單制企座業(yè)壞在片進(jìn)棋行制交漸易騎的話過塔程某中偽，闊與都收敘入昌和創(chuàng)費(fèi)噴用舞有攜關(guān)止的融款航項(xiàng)收偷支急期內(nèi)間與乓其歸豪屬禾期農(nóng)間往此往查出腰現(xiàn)不泊一川致的送情鴿況沙。例2：7月10日銷售產(chǎn)品40000元，8月10日收款存入銀行。權(quán)績(jī)責(zé)畢發(fā)飽生籠制晃與榨收祝付爪實(shí)野現(xiàn)午制捧是燈確固認(rèn)煮收鋪入糕和少費(fèi)挑用疼的木兩寶種旬方所法不（枯處準(zhǔn)理直基悼礎(chǔ)彼）具。權(quán)夢(mèng)責(zé)椅發(fā)域生胳制育是餃企悟業(yè)填會(huì)錢計(jì)今核湊算逐的粱基顏礎(chǔ)糟。一域、愚收春付雖實(shí)轟現(xiàn)卡制（現(xiàn)販?zhǔn)諛I(yè)現(xiàn)惕付怕制祖或嚴(yán)現(xiàn)華金蒙制甜）1樸.確獨(dú)認(rèn)咐收臉入豪和爛費(fèi)校用女的絹標(biāo)截準(zhǔn)—囑—在督處捉理麻與斃收桶入星和袖費(fèi)旱用刃有斜關(guān)個(gè)的曉交葬易舞或敵者群事遣項(xiàng)去時(shí)資，貓凡源實(shí)縱際沒收炊到扎了滋款愉項(xiàng)超即志作猾為立本懶期帥收石入婚處缺理刊；刮凡磨實(shí)亡際想支毫出眾了瓜款咸項(xiàng)他即廉作烈為軟本黑期魯費(fèi)誕用京處雹理寨。絕而汽不范問捉其墓是漿否煎屬叉于諷本徐期太的差收啦入殺和下費(fèi)裙用獄。假定在5月實(shí)際收到貨款。全部計(jì)算為5月份的收入。3月實(shí)際付款。全部計(jì)算為3月份的費(fèi)用，其他月份不再分?jǐn)傎M(fèi)用★對(duì)收入和費(fèi)用的確認(rèn)，均以貨幣資金的實(shí)際收到或支付為標(biāo)準(zhǔn)。2柳.收拘付每實(shí)凱現(xiàn)蛾制狀舉自例業(yè)務(wù)序號(hào)業(yè)務(wù)內(nèi)容實(shí)際收付款期間確認(rèn)收入或費(fèi)用期間17月10日銷售產(chǎn)品，7月25日收到貨款，存入銀行27月10日銷售產(chǎn)品，8月10日收到貨款，存入銀行37月10日預(yù)收貨款，存入銀行。9月向購貨方提供產(chǎn)品。412月30日用銀行存款預(yù)付次年全年保險(xiǎn)費(fèi)。512月30日購入辦公用品，次年3月付款。612月30日用銀行存款支付本月水電費(fèi)。3或.收波付缺實(shí)丘現(xiàn)糟制驢的閃特貝點(diǎn)不飼考余慮坊預(yù)歸收什款桌項(xiàng)別和菜預(yù)繳付跨款偽項(xiàng)垂，血以夫及巡壽應(yīng)糟計(jì)濃收誕入曉和張應(yīng)之計(jì)池費(fèi)剝用換。雞只描要欲款富項(xiàng)頂已委收包入近或臣支贈(zèng)出惜，冬就許作濁為勿當(dāng)變期書收瀉入鳳和羞費(fèi)躍用冬處籠理王。核煉算梁手司續(xù)忌簡(jiǎn)駕單種，在強(qiáng)褲調(diào)親財(cái)右務(wù)振狀葬況絡(luò)的京切行實(shí)椒性朱，桑但憲缺融乏迅不述同脫會(huì)峰計(jì)利期園間捧的教可逗比盞性爽。適找用瞎范進(jìn)圍鄰：求行企政遇、齊事蹦業(yè)山單估位懇。二月、辮權(quán)棗責(zé)則發(fā)曉生消制（濟(jì)應(yīng)條收駝應(yīng)恐付俗制炸或唱應(yīng)岔計(jì)每制帖）1絞.確俊認(rèn)杏收波入讓和祥費(fèi)撐用退的歪標(biāo)腦準(zhǔn)—學(xué)—在令處歸理丹與寬收販入桌和脊費(fèi)差用矩有她關(guān)腥的殊交怖易診或散者商事眠項(xiàng)部時(shí)館，受凡食屬振于香本設(shè)期樂實(shí)糾現(xiàn)災(zāi)的壤收獻(xiàn)入桐，能不秤論寨款壁項(xiàng)確是妥否助收仙到層，束都糠作日為幼本鑰期克收段入蹄處畜理脊；食凡貼屬脂于巡壽本軌期