Chap.3

會(huì)計(jì)制度總則的設(shè)計(jì)Sec.1總則的意義和作用Sec.2總則的內(nèi)容和特點(diǎn)Sec.3會(huì)計(jì)工作任務(wù)的設(shè)計(jì)Sec.1

總則的意義和作用

總則一般指寫在規(guī)章、條例前面概括性的條文，是設(shè)計(jì)某項(xiàng)會(huì)計(jì)制度的基本指導(dǎo)思想和基本規(guī)定，各項(xiàng)局部性會(huì)計(jì)制度都在它的指導(dǎo)下進(jìn)行設(shè)計(jì)。1.了解制定會(huì)計(jì)制度的目的2.明確貫徹實(shí)施的范圍3.掌握會(huì)計(jì)制度總精神4.確定會(huì)計(jì)工作任務(wù)5.指導(dǎo)做好會(huì)計(jì)工作S蜂e煉c齊.意2總搜則蔬的膝內(nèi)撈容偏和委特梳點(diǎn)一雖、綠總腥則卸的崖特路點(diǎn)二胳、屠總伐則件的響一矛般絡(luò)內(nèi)賓容一利、勒總吳則陽的投特宏點(diǎn)1嚼.統(tǒng)判一絨性2此.靈濫活飲性3循.針柜對(duì)彩性4獸.適痕用釋性二坡、撈總伏則殖內(nèi)押容忠的慚設(shè)待計(jì)1箱.會(huì)叫計(jì)昂制久度步制帽定國的停前鼓提指味會(huì)熱計(jì)販制放度饅制康定馬的歐目脆的該、狐依船據(jù)槽、郵實(shí)吹施丑的徐范秘圍代和去要滔求(擊1錫)穗目擇的龍和昂依季據(jù)(網(wǎng)2聚)最實(shí)嘗施爽范兆圍社和四要佛求2州.會(huì)案計(jì)惡工框作棗的解一舉般鄰原澤則憂規(guī)傷定(趣1次)敵基統(tǒng)本橫前躍提付、布記紛賬如方點(diǎn)法親、頓一面般猾原寶則(絮2述)茫會(huì)黃計(jì)婦工量作呈一惜般員原甲則劉規(guī)愿定腿的探說晨明3昆.會(huì)腹計(jì)蹲基剖礎(chǔ)恨工筑作常的耕要午求(秧1濫)宵會(huì)查計(jì)達(dá)記寬錄齒工副作良的嬌要祝求舒；(掌2帳)妹會(huì)滲計(jì)額記冷錄用質(zhì)燃量央的球要反求抄；(啞3魚)辦會(huì)柄計(jì)友報(bào)侮表阻的考要東求相。三國、奧總懂則款的鎖一宅般珠內(nèi)烈容旋（犧例宋）1.設(shè)昆計(jì)含本岔制控度階的逆依劑據(jù)檔和字目廢的集。2厚.說葉明擔(dān)財(cái)蒙務(wù)瞎會(huì)夏計(jì)閣機(jī)捆構(gòu)猴的尿設(shè)狐置滑和梁人扒員縮慧配油備婦，憂貫鐵徹和本然制裁度業(yè)的吵負(fù)癢責(zé)命人算、殺總膏會(huì)閥計(jì)賀師聯(lián)和闖一園般展會(huì)味計(jì)孟人創(chuàng)員議的漫職葵責(zé)冷及痕任凝免臟權(quán)票限綁。3勵(lì).關(guān)焰于自會(huì)態(tài)計(jì)域科騰目攪的群編胡號(hào)瓜及寄其漏運(yùn)峰用緒問閱題濁。4風(fēng).企鞋業(yè)董所板使懲用遣的棉記睜賬眾方妖法腎、飲貨檔幣拾計(jì)謙量蝕單櫻位姿、戴會(huì)舟計(jì)乏期摸間蘭的戴說友明難。5嫂.掌企驅(qū)業(yè)曲采顆用遵何志種著會(huì)晶計(jì)繪處舒理逼基梨礎(chǔ)鍋，部財(cái)廉產(chǎn)決物瞞資礦的愈計(jì)居價(jià)寶標(biāo)盞準(zhǔn)狐、范固顧定渴資撐產(chǎn)靠折晴舊概的活方劑法捷和宅存舊貨慚估陣價(jià)必方擺法遮。6舅.尺會(huì)宿計(jì)嫂檢焰查受的葬方假式害。7碧.跡財(cái)奔會(huì)幣人貧員哄因坊故變離粘職喝時(shí)茅的很交默接感和第會(huì)環(huán)計(jì)哨檔可案斑保君存傅期脊限墾的勿簡(jiǎn)賄要茂說議明脫。8香.春本友會(huì)瓦計(jì)鴉制傘度答的扎使脹用番范你圍通、彎修攤改即權(quán)怎限宅和塌實(shí)譜施著時(shí)詳間寺。9森.辜本趙制香度釣包縮慧括側(cè)的原主身要攏內(nèi)鍬容們提痕綱胡。S張e惑c晉.宿3會(huì)直計(jì)爪工問作鑰任撈務(wù)性的弊設(shè)責(zé)計(jì)一漏、巖總勒則構(gòu)中偷明彎確疏規(guī)幸定從會(huì)攪計(jì)穿任梅務(wù)簽的梁必社要既性二肉、隔會(huì)慈計(jì)東工辮作魔任彩務(wù)燒的棋內(nèi)乒容一袋、月總刑則躁中漆規(guī)冬定典會(huì)秧計(jì)孔工從作愁任界務(wù)格的茶必偵要梁性會(huì)左計(jì)栗工眾作筒任筒務(wù)婦是擦?xí)A計(jì)畢理窗論算和顛實(shí)暈務(wù)砌中彈一伴個(gè)仰重清要艘的淹課洲題牌。會(huì)著計(jì)某工縫作蛾任現(xiàn)務(wù)憲的釘提號(hào)出岡，狹從劑理歇論賭上斯說霸不底能柱超痕出城會(huì)關(guān)計(jì)腫職瓶能井的妖作農(nóng)用依和璃會(huì)華計(jì)蛛核年算爽對(duì)篇象類的祥范館圍菌，恢不礎(chǔ)能蠟讓倍會(huì)歷計(jì)災(zāi)人株員狼承爪擔(dān)滿全珠部登會(huì)涌計(jì)驢工類作睡任飛務(wù)笑。做郊好臣會(huì)趕計(jì)栗工裂作估，戴光鋼靠撓少慮數(shù)明會(huì)父計(jì)賺人僻員魯不童行抖，由必岸須頑依涉靠剪廣乳大秀職遷工牛的顏共綿同梁努草力逃。二板、柱會(huì)潮計(jì)瀉工鄙作墓任蔑務(wù)夠的爛內(nèi)狼容1撇.根跌據(jù)鐘企那業(yè)還經(jīng)肝濟(jì)稻活垂動(dòng)用的懸原淹始仿憑云證導(dǎo)，狹按哥照困國女家梢對(duì)呢企敬業(yè)舉會(huì)撈計(jì)節(jié)核型算圓的鵲要陳求箱，飼正緒確皮地同、貿(mào)及筐時(shí)山地羅、表完午整體地詢記褲載要和往反乞映竟國闊家暮財(cái)桌產(chǎn)拌物護(hù)資邁的需增木減棗變她化杏。2剃.擁審政核廉會(huì)事計(jì)塔記脫載閑的憑正壺確夏性問，貸監(jiān)抵督謎和掠檢膨查柏國沿家租財(cái)恨產(chǎn)鑼的輕真距實(shí)片情搭況竿；毫監(jiān)速督鬼一退切命企短業(yè)陶管克理皮人竭員猴、磨業(yè)趨務(wù)知人牌員慕(獲包腿括濫會(huì)嫁計(jì)喊人沃員懇)甲在育處予理臥國嚴(yán)家烤財(cái)擺產(chǎn)湊問擺題捐上卵合瓣乎營(yíng)制睡度匹規(guī)壞定例，番向令一旅切慚貪先污思、效浪困費(fèi)停、熟盜愁竊筒和邁破勤壞梯國挪家模財(cái)屆產(chǎn)豈的頂行嘗為挖作惡斗體爭(zhēng)級(jí)，劈燕防沾止便國侍家揚(yáng)財(cái)反產(chǎn)險(xiǎn)受掉損爛失四。3帽.正戰(zhàn)確文、偽及燙時(shí)始地鏡編拼制朽會(huì)路計(jì)棕報(bào)盡告份，戒檢免查釣計(jì)嶺劃河特盼別薦是隱財(cái)朝務(wù)狼計(jì)遙劃器的接執(zhí)夢(mèng)行疾情洲況跪，紫進(jìn)拋行京會(huì)勝計(jì)膊報(bào)截告捐分蠢析佩工銀作娛，尺揭井發(fā)鑒工退作愁中法的線缺慘點(diǎn)垮，斷表酬揚(yáng)尼工啄作昌中升的灣優(yōu)份點(diǎn)守，劈燕積毫極枕提纏出吹改叨進(jìn)栽經(jīng)蛙營(yíng)浩管況理固的悲意敗見切。會(huì)愁計(jì)杯工悄作胸的音主額要?jiǎng)e任超務(wù)發(fā)是谷按猴照違現(xiàn)逝行便財(cái)冊(cè)經(jīng)沒法漢規(guī)棟、樂財(cái)傷會(huì)國制墨度羅及昌國功家堂、嶺單工位趨經(jīng)辛濟(jì)棉管惰理摧的徹客院觀塊需直要奮：(料1護(hù))典進(jìn)