會(huì)計(jì)信息系統(tǒng)

（第一冊(cè)）面向財(cái)務(wù)部門應(yīng)用的會(huì)計(jì)信息系統(tǒng)總編楊周南主編吳沁紅史振生常丹1第2章企業(yè)業(yè)務(wù)過程與會(huì)計(jì)循環(huán)2楊周南總編（第一冊(cè)主編：吳沁紅、史振生、常丹）學(xué)韻習(xí)紹目初標(biāo)了澆解纏企扮業(yè)荒運(yùn)呢營(yíng)示過刃程啊尤攻其蘆是祝企仔業(yè)智生什產(chǎn)鑼運(yùn)船作練過墻程蜘以煙及另企懇業(yè)棍組泥織放的遷內(nèi)秋部慢職藏能理潔解內(nèi)企稠業(yè)低的柿主盡要愿業(yè)宮務(wù)殺過握程維和第細(xì)索分公的剪業(yè)允務(wù)尺循冤環(huán)恢，幣以遺及蓮業(yè)蒸務(wù)板過賭程笨與擦業(yè)游務(wù)的循壞環(huán)膜之套間搬的蛾關(guān)樂系掌乓握效部努門援級(jí)段會(huì)被計(jì)雜信藥息翁系走統(tǒng)飼的給構(gòu)懲成雙及蟲與滑業(yè)蔽務(wù)航系燦統(tǒng)除之廉間思的壁關(guān)崇系熟芽練兆掌繡握浸手殊工命會(huì)倉(cāng)計(jì)披循納環(huán)鑄及趴以論計(jì)保算勁機(jī)疏會(huì)刻計(jì)焰信遵息劃系朗統(tǒng)違軟蝕件役為漏平呈臺(tái)伶的棒會(huì)注計(jì)菠循戶環(huán)惕過冒程陷，渾掌牙握鋪兩戴種流會(huì)飲計(jì)廢循摔環(huán)慚的貓實(shí)腔質(zhì)掌慢握踐計(jì)狀算刑機(jī)蝦會(huì)揭計(jì)勸信午系攀統(tǒng)歷軟網(wǎng)件濕與喇手辰工蛙會(huì)瘦計(jì)萍核魄算砍的藍(lán)異脫同3楊赴周脅南獄總撇編球（摸第膜一妖冊(cè)津主糟編脈：詢吳節(jié)沁門紅祥、蒜史咳振蒜生磚、尚常艦丹敞）主降要匯內(nèi)卵容2便.具1學(xué)企傻業(yè)勻運(yùn)見營(yíng)濟(jì)過侮程現(xiàn)簡(jiǎn)傻介2祥.置2冠企鏈業(yè)勾基紹本翻業(yè)烘務(wù)告過亞程孔與根典圍型葛業(yè)司務(wù)典循辭環(huán)2棟.型3翻會(huì)礦計(jì)笨信鋸息毛系襯統(tǒng)玻與舒會(huì)豎計(jì)券循匪環(huán)4楊點(diǎn)周杰南毛總將編寧（起第梯一描冊(cè)塑主拌編躬：塵吳雖沁伸紅享、尤史強(qiáng)振區(qū)生婦、乒常趣丹崇）2舞.疤1會(huì)企畝業(yè)挑運(yùn)積營(yíng)逮過閣程體簡(jiǎn)潮介運(yùn)除營(yíng)劃過抬程敵的皆組到成呈：對(duì)塘于政一撐個(gè)耀企唇業(yè)生來棒講毛，礎(chǔ)其工運(yùn)低營(yíng)糠過陳程雪一捉般腹由畏生艱產(chǎn)撇與裂運(yùn)倦作耐管羊理倘和霧其壞它北管犁理徒活腸動(dòng)辜組積成漢。生枝產(chǎn)蘿與股運(yùn)讓作紛管策理紙：包巾括凍對(duì)己制忠造餅產(chǎn)倚品煎或其提酒供協(xié)服扒務(wù)洽過員程竭中典各怎種粗活普動(dòng)熄的豬計(jì)蓮劃播、鑰協(xié)撫調(diào)茶和床實(shí)桌施珍，跨而雹不釘論裝企村業(yè)遣經(jīng)陸營(yíng)亡什拖么林，睡運(yùn)缸作性管鐘理悔活圈動(dòng)魂在廟所鐘有濟(jì)的倦企題業(yè)缺中泰居圾核棕心高地隊(duì)位廈。其字它活管攤理芝活狐動(dòng)執(zhí)：如價(jià)顧恰客夾服予務(wù)史、少質(zhì)贊量盛保畏證拒、功生哲產(chǎn)軍計(jì)胖劃阿與須控昂制益、電進(jìn)豆度臂安貿(mào)排偉、權(quán)工坑作燦設(shè)蘿計(jì)半、賤庫(kù)典存滅管睜理鼠等搜；跑如民財(cái)夜務(wù)歪、訓(xùn)會(huì)鬼計(jì)錯(cuò)、限人聚力碧資破源沿、頁(yè)后映勤正供姨應(yīng)戶、啟營(yíng)案銷猜、堆采煩購(gòu)念等勺也慨是景企賣業(yè)盟的折主刑要?jiǎng)潣I(yè)帖務(wù)接與話管略理尋活出動(dòng)意等5楊被周全南精總扯編展（弱第遇一展冊(cè)茂主凱編液：固吳柳沁嗓紅稍、捷史捆振膚生交、組常箏丹丑）2歡.趟1辛.魂1莖企毒業(yè)犧內(nèi)超部仁職血能典陸型劍的劈燕企緩業(yè)茫有開三秋個(gè)豆基幕本隊(duì)職駱能之：漠財(cái)照務(wù)潑、紛營(yíng)雕銷倚和汪生旗產(chǎn)株運(yùn)務(wù)作滿。企業(yè)財(cái)務(wù)營(yíng)銷生產(chǎn)與運(yùn)作圖2－1企業(yè)的三個(gè)基本職能6楊賄周野南憑總露編尖（賢第調(diào)一飛冊(cè)鑼主率編寄：豬吳屢沁咽紅剝、勸史屯振劣生才、謹(jǐn)常魄丹神）2不.爬1票.由2那生系產(chǎn)勸與盛運(yùn)醋作運(yùn)貞作該職韻能運(yùn)何作觸職易能維是脖由啦與沿生珠產(chǎn)縣或獅提竭供絨服容務(wù)靈直促接霜相攻關(guān)灣的浙所暢有講活篩動(dòng)逆組欲成星。罵運(yùn)落作點(diǎn)職微能須不蠟僅保存弱在吵于病產(chǎn)鋸品做導(dǎo)銜向狐的汽制搜造漲和梅裝塊配胡運(yùn)鴿作經(jīng)方晉面憶，冷而叉且禍，初還加存激在拾于知服膠務(wù)憂導(dǎo)吵向舞的漫領(lǐng)娛域商，樣諸垮如籌醫(yī)定療害、稱運(yùn)岔輸香和按零制售株等洗組扣織妨。對(duì)巾于顆大惹多慈數(shù)仿企變業(yè)立來胸說危，甚運(yùn)眉作厚職窮能絨是稻其良核松心殊。疲一茫個(gè)血企帖業(yè)側(cè)產(chǎn)拾品皺或棟服巷務(wù)蟻的劑創(chuàng)仿造循正臟是搜通香過摸運(yùn)賢作秀職模能唱來打完脂成余的揪。7楊江周發(fā)南辨總厭編嬌（泊第計(jì)一巖冊(cè)烘主代編讀：乒吳僻沁辦紅所、課史壤振詞生積、修常鋪丹母）2腰.愧1省.下2欄生河產(chǎn)本與斬運(yùn)市作運(yùn)柏作曾的奔實(shí)購(gòu)質(zhì)裕：在貨轉(zhuǎn)僅換酸過創(chuàng)程蜂中吉發(fā)半生步價(jià)算值唯增胃值籌。投入土地勞動(dòng)資本信息轉(zhuǎn)換過程產(chǎn)出產(chǎn)品服務(wù)控制增值反饋反饋反饋圖2-2投入至產(chǎn)出的轉(zhuǎn)換過程8楊房誠(chéng)周海南乖總坦編政（隙第吼一螺冊(cè)舞主渾編僑：鼻吳我沁伶紅士、夢(mèng)史不振頂生膏、邁常辱丹吊）2枯.誰1看.豈3孝財(cái)與務(wù)財(cái)刪務(wù)預(yù)職繪能包位括應(yīng)為奔確悉保千以換有局利優(yōu)的慎價(jià)河格政獲捐取艱資故源閉并悔將艘這米些急資艱源謀在青組逐織洋內(nèi)矮分權(quán)配蒙而倘進(jìn)覽行沉的險(xiǎn)活輩動(dòng)舊。辯主陶要閘有腔：（朝1壤）輔預(yù)篇算僚。定璃期帳編亂制射預(yù)給算燈，鉗對(duì)堆資斧金愚需啦求聾作往出不安大排盤，鄙對(duì)胞預(yù)穴算予的錦執(zhí)義行袋情績(jī)況珠進(jìn)犁行堤評(píng)釀估與。（撥2鋪）微投惕資特方丹案隆經(jīng)舟濟(jì)隸分微析桃。對(duì)嶄各正類府投揪資讓方鑰案戀進(jìn)警行燦評(píng)直估晌和網(wǎng)分帽析筒，賀最駛大攏限苦度剖地答降弄低灘投霉資裙風(fēng)腹險(xiǎn)促，雨保郊證耳投譜資霞效英益嚴(yán)。（防3緩）園資蜂金盆供壘應(yīng)淡。保燥證畏企步業(yè)督的針資爽金闊供小給獻(xiàn)，廁關(guān)嗓系序到維企角業(yè)垂的肯生鴿存洲。掘企物業(yè)吧主敗要拐是雄通塊過槍產(chǎn)匪品亮和凳服遮務(wù)袋的佛銷庸售炸收牽入膊來蝴獲磨得臂資妄金預(yù)的娃。財(cái)溉務(wù)摟活獨(dú)動(dòng)苗所卡依欠據(jù)販的香主踢要希是殊會(huì)駱計(jì)等核破算陡所浪提慢供是的耍會(huì)化計(jì)證信歲息腳，碎因洞此頌，箭會(huì)植計(jì)血信描息需系幸統(tǒng)舉在梅企懂業(yè)窄的罩運(yùn)定營(yíng)是過要程撥中巡壽處聞?dòng)谙蛑厮胍艿呐炕鶒u礎(chǔ)凝地助位勁。9楊揭周揮南誰總礦編飯（津第疊一贊冊(cè)逢主遵編址：命吳淹沁份紅拾、晴史線振鏟生枯、顧常欄丹預(yù)）2俘.刪1打.醋4紗營(yíng)收銷營(yíng)牛銷是送指假銷約售鋼或爪推轉(zhuǎn)銷濟(jì)一忽個(gè)睛企襯業(yè)杠的券產(chǎn)塞品彎或手服遵務(wù)擺。營(yíng)屯銷辱部寇門講：要紫進(jìn)招行扭廣涌告躺宣陽傳估和嬸定吃價(jià)傻決杠策嘩。享該灣部嫩門章還失要茶對(duì)默顧吩客毀需判求源作需出驗(yàn)估書計(jì)臂，懇并字將慰這料一費(fèi)信牛息留傳暈遞百給撒運(yùn)喜作臭部晶門齒（抽短矮期雪）差和蛇設(shè)附計(jì)問部筍門固（嚇長(zhǎng)既期高）議。運(yùn)及作吊部底門灑：需叛要民有哥關(guān)灰中循短萌期粗顧架客晨需攻求槐的崗信佛息蠢，往以柿便您據(jù)盡此辨作嘩出淹計(jì)葵劃損（收采求購(gòu)口原鳴料責(zé)或旦工悼作碧進(jìn)喝度戚安屈排阻）犧。設(shè)競(jìng)計(jì)諸部醋門總：需軋要思營(yíng)名銷靈方白面隊(duì)的碌信腎息愛，省從臉而癥有浴利蠢于悠對(duì)帆目忠前賊產(chǎn)脂品大與妥服醬務(wù)領(lǐng)作撞出懷改抵進(jìn)嗓和啄設(shè)魔計(jì)道出陜新蟻的集產(chǎn)死品營(yíng)。營(yíng)早銷蛾、濁設(shè)銜計(jì)放和熟生直產(chǎn)潤(rùn)三農(nóng)部做門京：必園須拾密頁(yè)切恰配廉合宿，神才肉能張順坊利追完敵成喂對(duì)粥設(shè)逃計(jì)偽的歸改酒進(jìn)均并王生能產(chǎn)雄出吼新妹產(chǎn)喘品型。1城0楊隆周啟南它總煎編遷（漂第款一繳冊(cè)挨主加編繼：資吳恰沁元紅圍、繩史亮振鋸生糟、系常遵丹準(zhǔn)）2飛.芒1霉.斑5夕其瞇它擴(kuò)職飯能企何業(yè)猶運(yùn)舉營(yíng)雜過穗程暫中緒的熄輔抱助肯職吉能寬還倡可韻能揮包轟括蘆人礙事親或比人社力驚資悲源材、喪產(chǎn)松品讓設(shè)霧計(jì)免與碼開直發(fā)鐵、魄工姿業(yè)隱工搏程宗以轎及專維境修帖，槍見駛圖寧2顫-懲3直。工業(yè)工程維修公共關(guān)系人力資源會(huì)計(jì)采購(gòu)運(yùn)銷運(yùn)作圖2-3企業(yè)運(yùn)作與許多輔助職能的相互配合1哪1楊為周湯南肌總居編江（殖第滅一規(guī)冊(cè)煩主禍編獲：楚吳處沁橋紅桶、唐史鎮(zhèn)振鍵生均、腔常睛丹畏）2帶.刪2企在業(yè)現(xiàn)基興本拆業(yè)舅務(wù)跨過樓程兩與烈典升型紅業(yè)節(jié)務(wù)偶循縣環(huán)通鞋過哥上宿述刻對(duì)嶄企絨業(yè)謝運(yùn)鈴作潤(rùn)過扯程規(guī)的遲簡(jiǎn)敏單獵描屯述事，糾我榴們前看脾到滔，賓企拳業(yè)噴是四一國(guó)個(gè)靜復(fù)迫雜再的脊系少統(tǒng)膀，育對(duì)串于堤不浮同示類束型田的碑企疊業(yè)層，涂其島主級(jí)要喝業(yè)吩務(wù)串活嘗動(dòng)底或響核旁心晉工磨作酸會(huì)憂有寨不踢同環(huán)，昂但燒是覽，雖財(cái)叉務(wù)決及膚會(huì)濾計(jì)嘗活稻動(dòng)依在床任錫何灣企悅業(yè)慕中恩都億是偵不殊可弟缺禮少容的福重毫要乓職兔能些，肅任擇何咱經(jīng)銀營(yíng)寫活需動(dòng)盒都投會(huì)政以傍資席金用運(yùn)焦動(dòng)滔的葬形沒式句反扛映曉到鋤會(huì)需計(jì)擊及擔(dān)財(cái)冶務(wù)捕活販動(dòng)匹中別。企冷業(yè)街的禾業(yè)栗務(wù)星或塔經(jīng)存營(yíng)錯(cuò)活毯動(dòng)朗又訪是化相威互先關(guān)壟聯(lián)痛的絹，葡組涉成懶了客企險(xiǎn)業(yè)耕經(jīng)拘營(yíng)耽和情管罵理且過裁程閥中嫩的褲業(yè)室務(wù)估流殲程驚，薯因排此哀，丑理齊解終企雁業(yè)開業(yè)毛務(wù)寸流蔽程紙尤從其重是凝主撿要口業(yè)上務(wù)絲式流領(lǐng)程體，斑是夕我鴿們沒理戶解永企沉業(yè)售會(huì)到計(jì)信業(yè)級(jí)務(wù)聚流顧程攤和瓣工近作頓的黑基加礎(chǔ)繩，客也沙是挽我渣們肌理日解這會(huì)客計(jì)稈信慌息洲系此統(tǒng)獄業(yè)竿務(wù)形處劇理暫流揭程擴(kuò)的垃基侵礎(chǔ)尾。1在2楊墻周袋南夸總?cè)站巹瘢〒斓谧粚W(xué)冊(cè)腐主嗽編婦：名吳鴉沁蠻紅識(shí)、繪史技振逆生沉、目常堅(jiān)丹鋒）2慚.草2葵.判1捆企勤業(yè)頭業(yè)野務(wù)考過支程業(yè)朽務(wù)鵝過蠟程叉：是軋指磚為姿實(shí)丹現(xiàn)剃某名個(gè)候業(yè)墨務(wù)機(jī)目跨標(biāo)睛而引進(jìn)舍行乘的材一窩系詞列惰活持動(dòng)攝。每稿個(gè)糟企伶業(yè)昨都擁至縱少島有水三虜種莖類頌型怪的雨業(yè)帖務(wù)董過鄉(xiāng)豐程轟，隆參嫁見毒圖茅2勢(shì)-斑4延。轉(zhuǎn)換過程獲取/支付過程銷售/收款過程企業(yè)內(nèi)部輸入資源輸出產(chǎn)品供應(yīng)商客戶為獲取資源付款獲取資源提供商品和服務(wù)收取款項(xiàng)圖2-4企業(yè)業(yè)務(wù)過程及增值過程1答3楊衰周叉南耳總誤編蜂（魔第肚一蠻冊(cè)滴主咬編茅：飲吳程沁預(yù)紅鼓、散史晉振扔生暢、笑常泳丹丘）2害.蒼2橡.腔2教業(yè)賭務(wù)誦處哈理直循能環(huán)組股成瘋業(yè)脅務(wù)賞過五程扮的嶺各莫項(xiàng)狗具注體叔活紡動(dòng)儲(chǔ)，泛是抬按撒一頭定圖的粗程纖序信和紡步在驟松逐養(yǎng)步號(hào)完虎成劇的畜，黃而恭且周何而穗復(fù)斤始惑，定持巴續(xù)忘不卷斷，踐業(yè)聲務(wù)塑過議程衫又販可顧具奶體旦分然為聞?dòng)上蟾骶庮愒炀咄腕w紡業(yè)帶務(wù)慣活悅動(dòng)劣組匆成況的究業(yè)鉛務(wù)餡處潤(rùn)理餡循洗環(huán)版。煉以齊制顏造料企改業(yè)樹為斑例曲，理企魔業(yè)營(yíng)經(jīng)據(jù)營(yíng)宋過瀉程踩一何般逐包斑含蚊6陳個(gè)億基蹤蝶本喜業(yè)約務(wù)侮處窄理聞循疑環(huán)完。1膏．撇采攻購(gòu)駐及驢付鴉款亮循慎環(huán)裝；2判．麗生蔑產(chǎn)甘循物環(huán)絨；3皇．杯銷搶售哨及拳收損款牢循鈴環(huán)導(dǎo)；4止．甲固協(xié)定踩資盜產(chǎn)六循憑環(huán)墊；5乓．勢(shì)人閑力抓資粉源深循名環(huán)附；6計(jì)．幕會(huì)熔計(jì)黎循東環(huán)1隔4楊勤周杰南舉總紅編堂（燙第執(zhí)一乏冊(cè)右主滾編賢：典吳半沁厚紅奇、禿史埋振鋪生把、凡常暖丹圖）2鉤.瘋2儉.籃3企各業(yè)鐵基遞本館業(yè)扣務(wù)塊過歪程獸與焰業(yè)襲務(wù)盞循膊環(huán)渡間脹的袍關(guān)壟系生產(chǎn)循環(huán)銷售收入循環(huán)企業(yè)內(nèi)部輸入資源輸出產(chǎn)品供應(yīng)商客戶固定資產(chǎn)循環(huán)人力資源循環(huán)采購(gòu)付款循環(huán)會(huì)計(jì)循環(huán)會(huì)計(jì)信息使用者會(huì)計(jì)信息會(huì)計(jì)事項(xiàng)會(huì)計(jì)事項(xiàng)會(huì)計(jì)事項(xiàng)獲取/支付過程轉(zhuǎn)換過程銷售/收款過程圖2-5企業(yè)基本業(yè)務(wù)過程與典型業(yè)務(wù)循環(huán)1騎5楊饞周氧南房誠(chéng)總梢編幕（詳?shù)趹岩换髢?cè)窄主糧編仗：亡吳羞沁飄紅匆、熱史澇振偏生炮、糾?？傻ね欤?目.兆3壞會(huì)庭計(jì)衣信屬息崗系酒統(tǒng)繞與盛會(huì)跟計(jì)葵循簽環(huán)以卡上敢兩鹿節(jié)浩，靠我租們甲從槳企箏業(yè)組運(yùn)脹營(yíng)忘過海程必的羽宏祝觀映層痰面衫開青始愿，蜘再氧到缺企廁業(yè)零內(nèi)冒部薪業(yè)段務(wù)忍過穴程池微胖觀魯層帽面支，肉通炎過哲逐砌步性細(xì)班化殺分竄析劇，枯了畜解胳了妻企劃業(yè)扔的釘基勻本旋業(yè)醉務(wù)剛過嶼程樸及紙具仔體畢的議主此要狡業(yè)坡務(wù)戲循裁環(huán)蠻。下幣面裹，迎我伴們修將湖說誼明倘會(huì)巨計(jì)脾信旅息肺系仍統(tǒng)沿與繡業(yè)幕務(wù)絹系霧統(tǒng)佳的刃關(guān)犯系牽，縣并調(diào)深完入臣分盒析抓會(huì)相計(jì)葬循藝環(huán)企，尤包架括扎手右工排會(huì)肥計(jì)喂循惱環(huán)紗和拋以蚊部插門泛級(jí)敏計(jì)技算隊(duì)機(jī)炮會(huì)既計(jì)愉信速息噸系芬統(tǒng)舒為熱平黃臺(tái)圓的融會(huì)和計(jì)尼循標(biāo)環(huán)自，帳并蜓簡(jiǎn)胃單典比鈔較膚它錢們交之宏間世的尊異累同遣。1章6楊執(zhí)周她南做總浙編安（私第荒一下冊(cè)偶主蜘編巷：介吳猶沁德紅級(jí)、擊史郵振獻(xiàn)生遞、襯常揭丹藝）2戀.廳3稍.辰1頓會(huì)愈計(jì)冬信盤息懲系構(gòu)統(tǒng)葵與切業(yè)陽務(wù)瘦處枯理技系詳統(tǒng)企癢業(yè)起分剩工息及碎會(huì)介計(jì)桶職畫能歲的般分濱離會(huì)稅計(jì)星信泉息赤系勁統(tǒng)會(huì)惱計(jì)抽信研息口系駐統(tǒng)穗所獨(dú)處搞理建的每主再要品是軍企洪業(yè)襯中茫的冠資狼金成運(yùn)矮動(dòng)概數(shù)烤據(jù)波，桌它奶與犬業(yè)融務(wù)燃系川統(tǒng)習(xí)主智要朝管儀理危實(shí)讀物滑資煤產(chǎn)東的帽運(yùn)酷動(dòng)陳不倚同田，囑但齊是吃，榮會(huì)貪計(jì)紋信沾息故系穿統(tǒng)塘的刺相繡應(yīng)遙功嫌能樓與廉業(yè)沾務(wù)已系炮統(tǒng)登又炊是按相軟對(duì)狐應(yīng)鄉(xiāng)豐的酬，惡它姥必豎須就依搶賴真業(yè)員務(wù)盞系荒統(tǒng)詳提艘供都的唇業(yè)剝務(wù)蚊數(shù)珠據(jù)含作蜻為惜系秋統(tǒng)摟的籮原貝始決數(shù)盲據(jù)慎來攪源趁，繼二急者闊的謎關(guān)貫系跡見豬圖攝2避-甜61燥7楊為周兄南季總昆編忙（造第虜一脆冊(cè)桿主防編狠：覆吳眼沁騰紅漂、磚史意振磁生拿、硬?；钡の浚?僚.飛3惕.土2剝會(huì)割計(jì)只信可息列系追統(tǒng)脖的狼基蘇本上子講系死統(tǒng)圖滿示添：憑證/賬簿/報(bào)表處理

．．．．．客戶管理/對(duì)賬/信用控制等．．．供應(yīng)商管理/付款管理等．．．增加/減少/變動(dòng)/計(jì)提折舊等．．．．工資項(xiàng)目/計(jì)算公式/工資表格式管理賬務(wù)及報(bào)表應(yīng)收賬款應(yīng)付賬款固定資產(chǎn)工資處理生產(chǎn)過程（成本結(jié)轉(zhuǎn)）會(huì)計(jì)信息系統(tǒng)單據(jù)傳遞業(yè)務(wù)系統(tǒng)圖2-7會(huì)計(jì)信息系統(tǒng)的基本子系統(tǒng)1榆8楊志周鳳南掉總趴編嫌（村第贈(zèng)一百冊(cè)欺主住編從：東吳隊(duì)沁御紅件、綱史會(huì)振腔生嶄、溫常爽丹兄）2竄.駁3曠.懲2門會(huì)短計(jì)畢信榴息瘡系棕統(tǒng)宗的授基蟲本都子縮慧系施統(tǒng)部望門撈級(jí)腎會(huì)草計(jì)匯信竿息騎系繁統(tǒng)會(huì)葬計(jì)縮慧部駱門當(dāng)內(nèi)備會(huì)忽計(jì)歇主走要宮業(yè)叉務(wù)蒜集孟成不的淘信舞息誤系森統(tǒng)部它門簡(jiǎn)級(jí)揉會(huì)拾計(jì)賊信王息做系允統(tǒng)鑄與固業(yè)隔務(wù)股系剃統(tǒng)渠的滑連脅接（笑1滋）腎手軌工爸傳插遞肝業(yè)鎮(zhèn)務(wù)哥單牙據(jù)限到蹲A溝I吳S（猜2穴）襪業(yè)惰務(wù)肉系載統(tǒng)爪產(chǎn)辯生挖轉(zhuǎn)辨賬線憑身證曬，正受扁人汗為伍控棟制珠，淚非范實(shí)憂時(shí)率傳萌遞開到門A陵I驚S1窮9楊胞周泊南貓總劑編根（側(cè)第件一陵冊(cè)圖主裕編融：橫吳鋼沁巨紅畝、頃史豪振抖生湯、盜常套丹母）2該.羞3叼.話3回手蛾工飾會(huì)槳計(jì)帳循藥環(huán)對(duì)手卡工申會(huì)艱計(jì)慢循星環(huán)的字回辛顧央有巴利免于早我立們抗理醒解鎖以找部別門館級(jí)促計(jì)新算則機(jī)虜會(huì)乳計(jì)攪信舍息期系燭統(tǒng)位為勁平坦臺(tái)剪的血會(huì)館計(jì)估業(yè)回務(wù)攪流頂程縱。手稈工炒會(huì)撓計(jì)河系暮統(tǒng)是霉由雹會(huì)園計(jì)故人國(guó)員賄通煎過腦運(yùn)半用使復(fù)狹式念簿駐記拋等閥方不法煙對(duì)陶經(jīng)遲濟(jì)抵業(yè)妻務(wù)腰進(jìn)湊行睛處耗理已，欺在館此術(shù)基縱礎(chǔ)推上杰編啟制都財(cái)毅務(wù)餓報(bào)共告撤來叨完跌成馬的耕。會(huì)慎計(jì)便循窯環(huán)會(huì)選計(jì)陪信揚(yáng)息儲(chǔ)系闊統(tǒng)側(cè)在撕數(shù)賭據(jù)貴的撲收如集目、搖加殿工攤、駕處當(dāng)理塊等盈過恰程貞中恐，百要轉(zhuǎn)運(yùn)享用吸一資系褲列澆的草會(huì)落計(jì)腦處卡理苦方適法銹和冷程約序獅。禁這紀(jì)種勞按升一賓定懸次衫序煎依舌次毀繼宮起唯的葡賬繡務(wù)挪處乏理摔方穿法散，妹習(xí)排慣湊上汁稱島為太會(huì)汪計(jì)撈循與環(huán)煉。定一勻個(gè)豈完漆整銅的菠會(huì)柜計(jì)嘉循惱環(huán)嘗應(yīng)資當(dāng)籃包嗚括鉤以踢下糠基著本土步飄驟愛，悶見壺圖希2追-葬8裝。2戀0楊備周鮮南螺總沾編漸（跨第壯一犬冊(cè)伴主耍編厚：敬吳勒沁渠紅圓、騰史倉(cāng)振衡生浴、咐常量丹畜）2甲.忍3連.且3嘆手兇工深會(huì)薪計(jì)休循挺環(huán)在山會(huì)功計(jì)認(rèn)期忠中步阻驟峰1惱：偵識(shí)塵別霉所讓需抬記河錄闊的敵交獄易雖或汗事木件奔（越分炭析潤(rùn)經(jīng)亭濟(jì)前業(yè)葉務(wù)凝）菜在秩會(huì)笛計(jì)計(jì)期倒中目鑰標(biāo)編：悔收贈(zèng)集秧信怒息仆。犯通配常屈以蛾與車交墨易漠或陳事蟻件獸相員關(guān)堪的謊原騙始奶憑音證現(xiàn)形究式娘收述集秋。步誘驟李2敬：非編惜制魔會(huì)血計(jì)喜分膜錄洋，咱登房誠(chéng)記星日渣記渠賬目暖標(biāo)至：江識(shí)賭別洲，觀評(píng)播估銀，批序炊時(shí)關(guān)記疫錄渴交妖易州對(duì)奔公株司籮產(chǎn)爹生曉的桶經(jīng)矛濟(jì)摸影愚響秩。癥記宜錄叉形毀式精應(yīng)灘有閥利鄭于要將霧其斗轉(zhuǎn)喂到瞎賬護(hù)戶民中剝?nèi)コ?。步奶驟越3選：替從勢(shì)日拌記粘賬紛過臟到太分貍類儉賬目旺標(biāo)曠：法將那日顧記垃賬敗中烏的獻(xiàn)信膚息那轉(zhuǎn)字到崗分獲類陳賬蔬中促。黎分躺類么賬尤中洋存紡儲(chǔ)盆了金各扇賬統(tǒng)戶鵝的續(xù)信捎息洋。步晉驟陳4音：斜編尋制淺調(diào)冷整精前歌試及算慣平鞋衡云表目唱標(biāo)歇：艱提汽供讀一頁(yè)個(gè)計(jì)便很捷刷的起列洞表營(yíng)來鋤檢妄查撞借雄貸協(xié)平會(huì)衡劑。忍并襯以貞此馬作邪為閥編窗制懇日劑記雪賬期調(diào)昆整宜分鳥錄期的爪起北點(diǎn)轎。2伐1楊宋周桐南蹤蝶總啞編投（陳第惕一議冊(cè)絕主龜編匪：資吳跪沁光紅提、健史濁振盆生劍、鋸常閣丹宿）2捕.嘗3獅.竿3京手滅工渾會(huì)挖計(jì)湯循逮環(huán)在王會(huì)享計(jì)嫩期屯末步鏡驟誘5牢：頑編舅制疊期乖末下調(diào)悠整浴分躍錄罵并笨過寨賬目南標(biāo)識(shí)：患記五錄許應(yīng)家計(jì)踩的峽、缺遞張延著到麗期晝的挨、統(tǒng)估斥計(jì)針的橋，從以脹及趴其姐他恩通碎常救未肉由蹲原浸始篇憑惠證確記圍錄柴的霜事伴項(xiàng)粉。步洪驟管6刺：弟編球制膛調(diào)煙整舒后挑試跟算雹平顏衡醫(yī)表目霞標(biāo)做：愚檢伙查蔽借瞧貸禍平蹈衡松，督并露簡(jiǎn)節(jié)化傾財(cái)超務(wù)桌報(bào)叮表箭的煮編棋制望。步種驟猴7蕉：野編釀制剩結(jié)洪賬抬分殘錄菌并礎(chǔ)過可賬目瓜標(biāo)灶：朋結(jié)感清吩臨蝦時(shí)涌性剝賬系戶隱并爸將傲凈肢收攪入敘額啟轉(zhuǎn)決入守留眠存腹收償益睡。步破驟眾8灑：埋編柔制雕結(jié)抗賬辭后親試鈴算另平等衡釘表目位標(biāo)特：缸在畏結(jié)論賬剝后古檢美查澇試喬算養(yǎng)平授衡斃。步內(nèi)驟襯9巴：舒編約制琴財(cái)協(xié)務(wù)悉報(bào)舅表目蓮標(biāo)圣：影將調(diào)匯薄總魔的炕財(cái)金務(wù)叨信桶息納提看供岔給恰外叉部票決敢策稿者蒜。2油2楊割周薪南鮮總禍編鹿（堡第左一晝冊(cè)刷主睬編忙：柔吳陷沁里紅能、帳史責(zé)振辣生勸、紙常茶丹宵）2探.喜3羽.葵3甩手港工充會(huì)兆計(jì)跑循軌環(huán)在陵下寇一蹈?jìng)€(gè)親會(huì)礎(chǔ)計(jì)菌期玻間懼的群期朝初步攔驟稍1乖0部：穴編駱制照轉(zhuǎn)獻(xiàn)回采分隸錄電并尋過兼賬目成標(biāo)都：吸簡(jiǎn)妥化嗓隨節(jié)后訊特喘定抗的獎(jiǎng)日源記銷賬舞分勉錄胸，兩并絲式降游低誼賬反戶預(yù)成攏本扁。手握工寇會(huì)罩計(jì)悲信奧息巨系愿統(tǒng)劈燕是渡建敗立鋸在挑會(huì)柳計(jì)別循歪環(huán)非和蹄會(huì)珠計(jì)夕恒廊等冰式狂的秋基敏礎(chǔ)櫻上兩的農(nóng)，膨其北本羽質(zhì)除是春一嫂個(gè)申以怎會(huì)控計(jì)壺科傷目場(chǎng)表辱為蓮分劈燕類猜標(biāo)筑準(zhǔn)挺分忘類徐匯頭總惑系睛統(tǒng)碰。栗人葡們斯使勝用很會(huì)傭計(jì)血科割目核表慌把譜組意織席的稍資巷產(chǎn)較、爬負(fù)績(jī)債摟和揪所篩有趙者錄權(quán)乒益巡壽的宮財(cái)球務(wù)狀度剝量乘結(jié)仗果農(nóng)分纖類林匯僵總流，滅使捉用霜財(cái)姐務(wù)學(xué)報(bào)拖表惱將惕組準(zhǔn)織北匯甩總寸的蹦數(shù)控?fù)?jù)郵提礦交之給閃用斗戶嶼。咐主俯要阿的箭財(cái)晉務(wù)舅報(bào)朵表蹄包懼括慣損菠益阿表隙和掌資帝產(chǎn)鋪負(fù)揉債斬表固。倆描滾述談組疤織壓在某特桑定燦期避間釣的淘經(jīng)齊營(yíng)汁成辛果答的詞數(shù)胡據(jù)龜匯扎總屢在首損豈益泰表虧中鋸；采而雅描遷述如組會(huì)織撓在盞特袖定添時(shí)壘點(diǎn)足的基財(cái)蘭務(wù)各狀獎(jiǎng)況灘的唉數(shù)忙據(jù)氧匯上總逝在破資云產(chǎn)少負(fù)促債古表渾中慘。鬼因糞此轉(zhuǎn)，喪會(huì)諒計(jì)高科梁目浪表差是嘆手牌工鍬會(huì)產(chǎn)計(jì)狠信呼息得系鹽統(tǒng)鐵運(yùn)賢行冬的胖基察礎(chǔ)嗽，箭在瞞會(huì)爆計(jì)駁信裂息超系執(zhí)統(tǒng)雪中務(wù)處灘于篩核舟心嘉地拒位辟。2盯3楊嘉周彩南乞總遼編現(xiàn)（批第犁一炭?jī)?cè)歸主努編寫：婆吳柔沁遲紅創(chuàng)、戶史波振普生步、蹦常鬼丹毯）2翅.皂3公.餐4以答部隨門膛級(jí)拒會(huì)歷計(jì)茫信獅息礙系撤統(tǒng)吧為呼處僑理避平船臺(tái)騎的拜會(huì)頓計(jì)謀循勁環(huán)1.建立賬套2．初始化設(shè)置3．啟用賬套４.日常賬務(wù)處理5．期末處理6．報(bào)表處理8．結(jié)賬7．財(cái)務(wù)分析圖2-9以計(jì)算機(jī)會(huì)計(jì)信息系統(tǒng)為處理平臺(tái)的會(huì)計(jì)業(yè)務(wù)處理循環(huán)2義4楊漏周挺南鎮(zhèn)總以編墓（商第虛一陵冊(cè)牢主粥編鮮：懲吳岸沁彼紅泛、丟史反振芬生續(xù)、哄常己丹膜）2濟(jì).勇3英.閃5碰兩評(píng)種丸環(huán)傍境熊下序的展會(huì)遲計(jì)悔循世環(huán)懂比卻較表2-1手工和部門級(jí)會(huì)計(jì)信息系統(tǒng)會(huì)計(jì)循環(huán)的比較步驟手工會(huì)計(jì)循環(huán)部門級(jí)會(huì)計(jì)信息系統(tǒng)會(huì)計(jì)工作循環(huán)1分析經(jīng)濟(jì)業(yè)務(wù)編制記賬憑證2編制會(huì)計(jì)分錄（手工編制憑證、機(jī)制憑證）3登記日記賬登記日記賬4登記分類賬登記明細(xì)賬

過賬一次同時(shí)完成5編制調(diào)整前試算平衡表登記總分類賬6編制期末調(diào)整分錄并登記分類賬處理其它子系統(tǒng)業(yè)務(wù)（工資、固定資產(chǎn)等）7編制調(diào)整后試算平衡表期末處理8編制結(jié)賬分錄報(bào)表處理、財(cái)務(wù)分析9編制結(jié)賬后的試算平衡表結(jié)賬10編制正式的會(huì)計(jì)報(bào)表打印出本月報(bào)表2怠5楊芬周賺南貌總癢編法（雙第失一炒冊(cè)堵主饒編箱：脂吳棕沁寸紅艷、繳史電振棟生響、懷常僑丹擇）2修.臘3自.護(hù)6部潑門屆級(jí)受會(huì)源計(jì)廳信個(gè)系漠統(tǒng)櫻與屯手晌工妨?xí)Y計(jì)悠核霧算容的歪異蹈同1額．忽部幣門背級(jí)把會(huì)蒜計(jì)也信識(shí)息惜系否統(tǒng)棗與晌手問工融會(huì)鋼計(jì)兼核模算蹈的寶相辦同珍之緞處（險(xiǎn)1莊）秀目礙標(biāo)劑一糕致（古2幣）籠都醫(yī)遵膛守遙會(huì)期計(jì)妖規(guī)束范塵和赴會(huì)豬計(jì)展準(zhǔn)煎則（駁3副）親都身遵妹守根基汽本品會(huì)絞計(jì)伙理割論捧和僻會(huì)克計(jì)殿方節(jié)法（邊4潮）命會(huì)抹計(jì)掠數(shù)懼據(jù)蹄處抽理查流烈程娃基攏本葬相蝦同2災(zāi)．子部斃門艱級(jí)心會(huì)熟計(jì)冬信踢息耗系地統(tǒng)嘆與腦手賢工朱會(huì)殼計(jì)古核誓算熔的只區(qū)濫別（插1余）盲會(huì)競(jìng)計(jì)悉核妨算旋工陸具膛不飯同（凱2皺）僚會(huì)眉計(jì)津信徐息打載霧體絨不戒同（竹3中）乘記孝賬惠規(guī)猴則閥不館同（膝4者）誰賬忌務(wù)額處劫理泡程枝序錘不瓦同（乒5窮）掏內(nèi)里部仰控亭制核方腳式缺不宅同（示6爪）楚會(huì)己計(jì)四報(bào)啊告蒼生襖成可的策具豪體得方他式偏不哀同2冒6楊屢周寸南冤總飽編驅(qū)（冷第篩一浙冊(cè)戴主寬編登：閉吳樸沁招紅丘、另史投振虹生縣、面常宋丹版）小疾結(jié)通括過激本診章艇的浸學(xué)煮習(xí)乓，嗎我察們來了確解衛(wèi)了春企匠業(yè)蹄運(yùn)筑營(yíng)莊的任過獎(jiǎng)程培，悄重膛點(diǎn)完學(xué)遞習(xí)巾了嫂企浸業(yè)搞運(yùn)奔作劇過肚程季和下企襯業(yè)貿(mào)的權(quán)三永個(gè)品內(nèi)姐部莊職甚能蠶。學(xué)見習(xí)珍了砌基案本倡業(yè)予務(wù)回業(yè)續(xù)務(wù)采過軍程否和繭典擁型腦業(yè)牌務(wù)器循爭(zhēng)環(huán)荒，眾以汗及船兩偽者絕之消間島的靈關(guān)鏟系訓(xùn)。了斤解倡了截會(huì)忍計(jì)繼信叉息灘系從統(tǒng)沾與館業(yè)塵務(wù)喪系傻統(tǒng)匆之變間材的倦對(duì)意應(yīng)閉關(guān)尼系漏，餡學(xué)藥習(xí)竄了嗚部樓門手級(jí)宮A銀I惱S經(jīng)與旁業(yè)暫務(wù)敲系倉(cāng)統(tǒng)嶄之鄉(xiāng)豐間衰的目連東接汪方象式潮；瞎回鋼顧詞了黑手改工峽會(huì)競(jìng)計(jì)財(cái)循摘環(huán)壇，址重淚點(diǎn)紡學(xué)全習(xí)右了引以筑計(jì)燃算凱機(jī)英會(huì)碎計(jì)層信保息誘系暴統(tǒng)風(fēng)為掩處批理霞平堡臺(tái)必的脾會(huì)扯計(jì)騎業(yè)促務(wù)國(guó)循醋環(huán)予，鹿并巴對(duì)厲兩沒種疫會(huì)奏計(jì)恭循首環(huán)鹿進(jìn)神行撐了恭比徹較令，弊最盲后汁比悟較贏并慚了嫂解財(cái)了喂計(jì)駛算余機(jī)犯會(huì)匯計(jì)脅信導(dǎo)息既系課統(tǒng)笛與漢手密工足會(huì)努計(jì)伶核獲算敬方擊式遵的線異武同成。經(jīng)汗過慰本冬章走的輸學(xué)讓習(xí)偵，捕為分更瞇好饅地決理鞠解她計(jì)激算匪機(jī)屆環(huán)富境虹下神的都會(huì)妹計(jì)讀處允理溝過咳程應(yīng)和鏈本傳書句后眾續(xù)耗內(nèi)廉容應(yīng)的藝學(xué)闖習(xí)傭打樓下技了笑基棍礎(chǔ)鐵，夜。2扭7楊萬周動(dòng)南寸總幣編鏈（勇第制一炊冊(cè)隔主傘編譜：勺吳臉沁羊紅殘、穩(wěn)史海振灑生動(dòng)、鮮常筒丹絮）9、脂靜乒夜間四疊無癥鄰新，逢荒棄居森舊氣業(yè)冊(cè)貧券。否。8筋月挺-狹2蝴38岔月隔-巴2廢3T毯u擊e炸s帝d炒a櫻y莊,廟A序u囑g臉u羊s包t渡1富,灘2按0膛2衡31璃0、察雨錢中扒黃虹葉語樹喉，供燈遞下稻白堵頭飼人被。揭。1涌9唇:嚼2暖3逮:墨3勾11僚9凈:蜓2征3尺:吊3狗11敏9塘:招2遍38束/蒙1觀/終2搬0走2寨3象7制:下2訴3滲:押3筑1隱P借M1球1、畏以減我茶獨(dú)緣瑞沈啞久益，顛愧餅君社相黨見跪頻訊。定。8歪月尸-止2輪31穿9插:薦2銅3液:削3陽11檔9五:衫2印3A公u暴g便-奴2迎30俱1差-冒A個(gè)u塵g鑄-途2乞31飾2、旁故孩人材江旅海滾別厚，勁幾唇度肅隔撞山侍川春。運(yùn)。1巖9但:診2層3披:兔3脹11惡9暫:帶2高3衣:據(jù)3藝11走9催:立2熔3T數(shù)u格e膨s松d墻a躬y刑,造A阿u幕g泡u噸s剪t友1閘,腹2井0惱2吵31朵3、蘇乍何見侵翻保疑咳夢(mèng)滔，池相外悲芒各艘問賤年劇。功。8績(jī)?cè)铝?銹2可38冠月天-爹2利31按9累:拘2辱3遭:渣3蔬11劉9植:怨2越3派:孔3耍1A帶u榆g觀u澇s儲(chǔ)t仔1季,罪2憤0賭2繼31趟4、菊他預(yù)鄉(xiāng)后生齊白途發(fā)澇，導(dǎo)舊竭國(guó)浪見耐青尺山按。機(jī)。0嫩1婆八筆月助2余0徐2昆37絞:錯(cuò)2將3魂:辰3夕1舊下斗午1您9會(huì):隨2盯3占:羽3哲18安月捎-攝2鞋31屠5、匆比戴不凳了脹得狼就同不教比喘，而得甩不這到救的碎就扮不命要儲(chǔ)。持。。八殃月翼2嘴37綠:桿2旬3庫(kù)下獸午8奮月池-頓2廟31秒9貸:械2犯3A望u河g謝u睡s停t依1軌,兔2革0恒2而31編6、劑行覺動(dòng)碎出塞成反果囑，駱工濾作紅出怪財(cái)畫富各。趙。2團(tuán)0監(jiān)2參3綠/沈8博/等1繳1欄9襯:致2稼3閱:敲3濤11換9義:烏2胸3點(diǎn):勤3脖10絲式1前A丙u委g鍬u正s趁t昨2齒0然2夾31裹7、耳做泰前盛，貧能往夠常環(huán)青視沸四靠周莊；迅做慨時(shí)芽，株你爪只荷能云或梢者掛最鐮好瓜沿掉著將以副腳文為前起耳點(diǎn)馳的覺射善線戰(zhàn)向右前鹽。察。7文:蘇2報(bào)3鄭:塵3循1戰(zhàn)下籮午7鎖:浮2籍3先下襪午1取9僅:縫2妄3概:蠟3損18圍月逝-花2員39、幕沒視有本失白敗啞，頭只承有壯暫器時(shí)織停混止芹成竭功略！頭。8銹月衣-肺2較38墨月翠-輪2堡3T殊u英e曲s億d洗a毛y賺,警A初u笑g勻u瘋s家t場(chǎng)1吧,青2萬0咬2粱31湖0、即很得多駛事賓情炎努送力鋪了脾未平必猴有斃結(jié)脂果聯(lián)，畝但炮是食不瞇努滴力哥卻第什印么診改麥變捏也池沒忍有耐。放。1沿9念:逢2菠3財(cái):肝3鐮11森9階:甩2沈3扇:章3利11哈9鄭:剃2歸38專/蝴1現(xiàn)/樓2責(zé)0犯2顏3影7嚷:崗2布3訓(xùn):忌3粘1沒P甜M1安1、獵成法功箱就旁是抗日葬復(fù)僚一袖日竄那書一漸點(diǎn)碗點(diǎn)提小拐小喪努透力呈的糧積象累冊(cè)?？v。8只月騙-零2疊31崗9意:賞2鄙3余:致3超11誓9阿:擠2問3A艱u越g叔-爸2劈燕30發(fā)1駝-垂A摸u袖g獵-不2簡(jiǎn)31虜2、木世稱間賞成襯事善，司不鐵求盡其炎絕罩對(duì)客圓袍滿決，壁留觸一學(xué)份匯不曬足縣，路可法得礎(chǔ)無薦限枝完顫美紫。說。1毛9駱:啟2機(jī)3岔:李3侵11處9卻:刻2卻3塘:箏3頃11擱9允:庸2知3T鋸u億e敗s陰d疾a枕y毒,紡A弊u(yù)扭g糕u偷s壯t渴1芽,叫2亭0凱2早31識(shí)3、抓不記知碧香才積或寺歌，曠數(shù)驕里芬入替云像峰厲。器。8井月拾-秒2獵38撞月推-懇2凍31煙9夜:亞2雀3擠:政3廈11苦9溉:紐奉2蠟3穿:漏3賴1A獸u蝕g徐u帽s甲t尺1宇,散2精0臣2菌31鄰4、求意碰志國(guó)堅(jiān)血強(qiáng)僚的抓人召能咽把架世棟界眉放訊在溫手頃中巡壽像慌泥恥塊偽一話樣效任靠意坦揉糾捏矛。0撲1東八蔽月慘2旱0胳2銷37狠:恢2塔3柴:奴3狼1轎下凈午1謝9闊:州2羊3州:螞3揚(yáng)18瓶月李-扇2侵31俯5、竹楚是塞舞三推湘色接漠，傭荊臟門銜九孕派甲通績(jī)。脹。。八勁月澡2擇37開:畝2卵3鑰下命午8齊月冶-右2敗31震9緣瑞:旬2蹄3A級(jí)u幼g初u統(tǒng)s哄t貴1來,葵2掃0危2到31泳6、悉少送年諷十呀五尊二堵十番時(shí)再，腔步俘行奏奪擾得喪胡扇馬悶騎菊。撫。2抽0籌2離3岡/梅8功/畢1寬1宴9樸:域2釣3舒:潔3宏11聾9遷:莫2樣3屑:補(bǔ)3牽10問1咳