第一章會(huì)計(jì)的含義與目標(biāo)一、近、現(xiàn)代西方會(huì)計(jì)發(fā)展的基本軌跡二、會(huì)計(jì)定義與會(huì)計(jì)目標(biāo)三、會(huì)計(jì)信息的質(zhì)量特征與會(huì)計(jì)原則（準(zhǔn)則）一、近、現(xiàn)代西方會(huì)計(jì)發(fā)展的基本軌跡◎會(huì)計(jì)的起源◎“巴劫里會(huì)計(jì)體系”的出現(xiàn)◎世界會(huì)計(jì)發(fā)展中心轉(zhuǎn)移過(guò)程中的會(huì)計(jì)發(fā)展◎資本主義工業(yè)化階段的會(huì)計(jì)發(fā)展◎20世紀(jì)的會(huì)計(jì)發(fā)展

會(huì)計(jì)的起源

作為現(xiàn)代意義上的“會(huì)計(jì)”，一般認(rèn)為始于14世紀(jì)。其標(biāo)志是1340年左右形成的“熱那亞會(huì)計(jì)體系”。該體系已具備了現(xiàn)代會(huì)計(jì)的一些特征：企業(yè)實(shí)體即會(huì)計(jì)主體觀念的初步形成；以貨幣形式記錄各種業(yè)務(wù)事項(xiàng)；開始區(qū)分“資本支出”與“經(jīng)營(yíng)支出”，設(shè)置“費(fèi)用”和“財(cái)產(chǎn)”兩類帳戶?！爸头式偌徖锛迺?huì)味計(jì)變體方系肺”臨的脹出是現(xiàn)該府體顧系駱是陰以港1含4輕9挪4拉年赤意辦大竿利籃數(shù)換學(xué)柏家絡(luò)L走u關(guān)c親a戰(zhàn)·班P技a烘c裹i虜o涼l陣i職所特著無(wú)的探《崗算愿術(shù)妻、占幾輸何科與丸比摩例求概繁要濱》暢一驕書滾的醬出提版宣為維標(biāo)米志伐的羊。稱該叮書趴專江門縮慧闡脂述屢了設(shè)現(xiàn)布代惹會(huì)溉計(jì)陸的煉基鍋礎(chǔ)都-狼-皇-根-世-紅復(fù)扮式?jīng)]簿品記容（搏d代o屯u柏b睛l流e鍬-姐e槐n劍t脊r寒y雹b微o賺o樓k行k握e仰e拒p撲i斗n止g句）頂原軌理化與亦方矛法暴。世傍界刷會(huì)卵計(jì)壟發(fā)宿展消中睜心芽轉(zhuǎn)值移零過(guò)輔程宣中臨的驚會(huì)桃計(jì)獻(xiàn)發(fā)木展1朋7摸、扁1巴8紐奉世獄紀(jì)短，國(guó)隨慮著疼世榜界孟商舍業(yè)超中鍵心圍由極意眼大崗利津轉(zhuǎn)剩移絨到畝西戒、覆葡厘、包荷證、雨英剩、股法酸及點(diǎn)北對(duì)歐含諸洲國(guó)勇，耍世高界察會(huì)跟計(jì)茫發(fā)甜展棚中宜心火也碧隨第之掠轉(zhuǎn)挎移悶。圍在撈此民過(guò)餅程裝中恐。枕主撲要緩表性現(xiàn)亮為尸：會(huì)榜計(jì)影期憑間窗概群念全的肝正網(wǎng)式尸出遵現(xiàn)印：嫌1挖6柳7鄙3屑年島法鐘國(guó)俘規(guī)蕩定披企談業(yè)陜每援兩信年糕編偉制鞋一悶次吃資躲產(chǎn)咽負(fù)竹債更表正；帳制戶妹的燦擬志人鵝化繩。資演本皆主塌義拘工乎業(yè)質(zhì)化示階歉段瘦的山會(huì)找計(jì)喜發(fā)靈展1爹9敬世拜紀(jì)迎，丹資志本汪主照義謎工臥業(yè)讀化宅，騾推朋動(dòng)架會(huì)島計(jì)泥實(shí)顫現(xiàn)肯了那前泡所附未店有挎的累高繞速卡發(fā)美展卸：?垃工匙業(yè)仇化傅→躲批納量勒生臉產(chǎn)南→扭固抱定務(wù)資慘產(chǎn)糧增島加坊→彎折據(jù)舊映會(huì)襪計(jì)現(xiàn)（肝類認(rèn)似饞地脊，怪存謀貨罵會(huì)倆計(jì)飾、灶管置理杯費(fèi)岔用叫分視攤交等往也激因證此爺而挖發(fā)唯展咐起星來(lái)高）微；?切企督業(yè)油組透織估變廚化截（處由種獨(dú)緊資巡壽、貸合槽伙蓄到次股櫻份芬有窩限頑公偷司柿）辰→送公憂開棋程禾度旦大漫為婦提擋高惱→浮股靜東床和擁債厭權(quán)刑人鏟利奶益跟保線護(hù)膚的梨呼涼聲糠→活負(fù)牌債寧及鄉(xiāng)豐權(quán)嬌益蝕會(huì)幼計(jì)烤發(fā)鼻展稿和暑會(huì)頃計(jì)動(dòng)信道息肌公唱開醒及慈審文計(jì)允。資芝本沸主撤義蠅工管業(yè)牛化氏階奔段參的告會(huì)拘計(jì)妄發(fā)層展仇（紹續(xù)炕）?蘋大孫規(guī)暈?zāi)１愕纳砘け緥鸾O(shè)?。ㄖ﹁F情路禾、駐運(yùn)暢河拐等固）稼→稻嚴(yán)雨格鵲區(qū)呈分什資結(jié)本政支鈴出覺(jué)與臣經(jīng)惰營(yíng)伙支坊出習(xí)。?夸政胡府嘴干己預(yù)驕→錫稅骨法世→冒財(cái)銹務(wù)美會(huì)顧計(jì)私與爺稅州務(wù)添會(huì)詠計(jì)殼的票分道離資。2姻0倚世交紀(jì)詳?shù)淖邥?huì)值計(jì)澇發(fā)畫展世介界臣會(huì)慮計(jì)筆發(fā)錦展喝的毒中菜心捕在株美頭國(guó)圈；會(huì)隙計(jì)駛演易化趁為處財(cái)浪務(wù)甜會(huì)誰(shuí)計(jì)孝與伙管船理壤會(huì)盆計(jì)蔑兩艱大輔分庭支疏；2字0望世李紀(jì)字的親會(huì)梢計(jì)辮發(fā)斤展鉗（傍續(xù)溜）財(cái)陽(yáng)務(wù)狀會(huì)瞞計(jì)都發(fā)靜展怨的尼主壺要跨推休動(dòng)傷力粥：轟股豈份筍公捷司樹的杏發(fā)聰展貍和妻股卸東遼利族益語(yǔ)的錫保購(gòu)護(hù)蜂。短尤遺其約是旅，午2攔0紫世搭紀(jì)涉3郵0覆年敏代插的抄經(jīng)明濟(jì)簽危絮機(jī)姥（患大稈蕭政條桶）罵→喇證斃券摸法不和躍證舟券搶交牙易匹法嶼→杠財(cái)趁務(wù)帥會(huì)飄計(jì)哀規(guī)剩范無(wú)（易G嫂A牙A走P堅(jiān)）極→幕財(cái)存務(wù)存會(huì)劫計(jì)像發(fā)燥展旬走爆上挎“皮正拍軌淚”欠；2逗0鋼世奧紀(jì)傘的圍會(huì)栽計(jì)意發(fā)苗展慎（萌續(xù)灰）?晉市集場(chǎng)基（只企娛業(yè)燭）衡競(jìng)謊爭(zhēng)根加帶劇發(fā)→柱3禮0紡年京代混的田科浪學(xué)鵲管蠅理封（憤泰需羅百制遺）蠟和扛5贊0挨年網(wǎng)代奏的掛管攀理頸科抹學(xué)貿(mào)→折成鉛本威管礙理坐與悼控棚制林、故經(jīng)送營(yíng)泳及舅投變資余決禿策獵科睬學(xué)坡化侍、獸責(zé)數(shù)任怠控間制懼、澆全工面交預(yù)玻算衛(wèi)等難-面-轟-爆-錯(cuò)-剃-顯現(xiàn)陽(yáng)代覆管悄理探會(huì)火計(jì)栗。二氏、劫會(huì)系計(jì)捕定穗義升與贈(zèng)會(huì)賞計(jì)椒目稿標(biāo)☆腹會(huì)坐計(jì)步定趟義☆廉（肝財(cái)鑄務(wù)送）基會(huì)東計(jì)待（視報(bào)肺告獻(xiàn)）豆目是標(biāo)塘(鼻美弟國(guó)摟F鋒A貝S喚B夠觀份點(diǎn)冊(cè))會(huì)熔計(jì)諒定丘義信壁息霞系慨統(tǒng)掛論管心理控活朵動(dòng)栗論我母?jìng)儨绲膴Z看強(qiáng)法陣:扮會(huì)徐計(jì)卡具泰有尺“肉多左面耗性剪”（型財(cái)廢務(wù)條）錘會(huì)衰計(jì)秒（腦報(bào)王告庭）帽目糠標(biāo)社(壇美適國(guó)無(wú)F講A糾S勇B揀觀綢點(diǎn)撥)◎些提闊供耗決汪策蛛有范用變的蠶信勤息績(jī);◎譜提著供洗的附是掘“昏企文業(yè)精”雷的雞信款息污，強(qiáng)具居有報(bào)歷棵史犁性鋸、誘近他似敏性丘、產(chǎn)成櫻本皆性夕、平非送唯虧一遠(yuǎn)性渾等奧特螞征混；◎壯以姻外橋部虎用或戶抱為寫主董，芽強(qiáng)間調(diào)援多禾利賊益固主罰體蠟的寸共互同這需降要秋；◎逗服扭務(wù)齊對(duì)絡(luò)象蚊既瓶包歷括抖現(xiàn)扛在冠的服、狀也岔包效括繭潛煩在漏的劇投省資誕者周；（倒財(cái)冶務(wù)吼）則會(huì)捆計(jì)梢（伏報(bào)欺告瘋）交目適標(biāo)打(紫美徐國(guó)枝F途A先S惹B暢觀欺點(diǎn)凱)扁（習(xí)續(xù)檢）◎故提破供東的佛信姻息豪主纏要鍵包金括肺：倘企比業(yè)流的量經(jīng)熔濟(jì)護(hù)資愿源間、杰要株求馬權(quán)奏及更其顏各綿種束交壘易揮和葬變豎動(dòng)天；鑼財(cái)匹務(wù)賣成筒果近（若利豈潤(rùn)殖及錘其汪構(gòu)南成箭）渠；◎省并勝不循直軟接六估斧量扭企塊業(yè)秋價(jià)錘值啊，弊而笑是柴為芳需否要璃作誦此碌估鳥量黎的觸人描提評(píng)供塵所就需織的濟(jì)信勉息革（州有超助冤于圾評(píng)云價(jià)趣未蝦來(lái)均利詳息記或惑股揀息遮收稀入素的反金背額槍、蹄時(shí)兵間瞞及吹不氣確共定基性熱的然信煉息戒）報(bào)。三智、掉會(huì)裹計(jì)恩信拒息幣的可質(zhì)謀量嚼特純征服與莖會(huì)酬計(jì)禍原杏則筑（標(biāo)準(zhǔn)貓則周）☆喝會(huì)趴計(jì)閣信你息眼的者質(zhì)增量煙特邀征☆梯會(huì)直計(jì)古原消則般（朝準(zhǔn)過(guò)則肺）閑的蝴性斬質(zhì)會(huì)終計(jì)熱信土息猴的貌質(zhì)癥量課特拉征◎最普仍遍鼓性午約泊束維條辛件殃：傷效蔽益差>搖成震本植?！螯c(diǎn)針夸對(duì)致用稅戶懷的厘質(zhì)失量川：陡可置理放解件性愁?！蚵丰樖缹?duì)代決鐘策燒的約首恢要雁質(zhì)粉量爺：縮慧決揪策借有抹用踢性

他相晶關(guān)叮性●反共饋蝦價(jià)晌值●預(yù)庸測(cè)發(fā)價(jià)腿值●及帖時(shí)按性會(huì)銅計(jì)謎信廣息桃的甚質(zhì)像量賓特理征多（筒續(xù)用）

載可仁靠佩性●可涌驗(yàn)獅證堡性●中快立爭(zhēng)性●反船映鏟真卷實(shí)奏性◎膠其陸次塌的錢質(zhì)峽量眼要喘求擋：零可猴比與性穗（景含短一凈貫戲性盈）◎國(guó)需誕要肝考搏慮毀上廢述按質(zhì)像量翻的興起挖點(diǎn)劃：乒重復(fù)要森性會(huì)才計(jì)懲原弦則殿（物準(zhǔn)瀉則監(jiān)）勺的噸性在質(zhì)狐（份續(xù)由）◎會(huì)鬧計(jì)夢(mèng)是朽一麻種槽商齒業(yè)輪語(yǔ)愚言回，司因晨而漿需姜要籌“區(qū)規(guī)瞞范襯”璃；◎洗會(huì)暮計(jì)汁原湯則漫就增是氣會(huì)雁計(jì)然規(guī)示則井及龍慣攔例賣（碑會(huì)糧計(jì)搜工慶作水中皮采只納怎或橡認(rèn)制可甜的考規(guī)脖范漆，丙亦貝即漁會(huì)肯計(jì)盾實(shí)惹務(wù)覽的借基梳礎(chǔ)眾）倒的顏總媽稱胃；會(huì)妹計(jì)浩原靠則梳（踐準(zhǔn)漁則蘭）逮的琴性堡質(zhì)◎愈會(huì)聰計(jì)盯原蛇則障是撲指強(qiáng)導(dǎo)燃會(huì)紗計(jì)揮工慮作盯的障通婚用拘規(guī)稍則緩，爺而露不栗直甚接汽規(guī)著定車每網(wǎng)一刺種表具制體根會(huì)雞計(jì)攏事勝項(xiàng)酬的開記嫁錄量方蒙式月；◎劃會(huì)桿計(jì)劑原劫則佩事帖實(shí)呢上悲是附一洋種遞實(shí)拜務(wù)完慣下例