會(huì)計(jì)信息用戶特征與系統(tǒng)

第一章概論本章學(xué)習(xí)要點(diǎn)會(huì)計(jì)功能會(huì)計(jì)信息系統(tǒng)會(huì)計(jì)信息用戶及其需求有用會(huì)計(jì)信息的特征本章學(xué)習(xí)主要內(nèi)容主要涉及教材：第一章、第十一章第便一拉節(jié)輛會(huì)擠計(jì)婦及砌會(huì)瘡計(jì)編信估息登特該征一耐、會(huì)堵計(jì)慈概留念會(huì)蓄計(jì)忘是童計(jì)午量做某猾一品經(jīng)也濟(jì)彩主架體隔經(jīng)企濟(jì)題活答動(dòng)例，有處魚理償、木加惱工榮經(jīng)較濟(jì)盆信漏息穩(wěn)，僅并影將騰處傲理冊(cè)結(jié)冰果候與鏈決事策罵者獻(xiàn)進(jìn)寺行日交臂流姥的觀信錫息殿系暖統(tǒng)跟。會(huì)透計(jì)掉是畝企竿業(yè)遞的道商供業(yè)貿(mào)語撕言骨，蕉是劇理補(bǔ)性露決閃策恭的早重猾要的工倍具婚。會(huì)豎計(jì)撈是衰經(jīng)凳濟(jì)淺管退理械的蠅重殘要喂組幫成躲部庫分漫。二程、會(huì)偶計(jì)楚信何息生特籃征1燥、東會(huì)隨計(jì)繩信鋤息密的駐語脅言殃特亭點(diǎn)（黃1榜）掉以燙貨隨幣村為五主馬要恢的脅計(jì)智量稼單立位（絕2只）鋒以絲式憑渡證惜為猛主距要汽依井據(jù)辭,勉并旗遵脾循恐嚴(yán)語格振的暑會(huì)瓶計(jì)數(shù)規(guī)特范（蒸3獵）酬具罷有經(jīng)連皺續(xù)汽性半、便系息統(tǒng)價(jià)性軟和斜完寇整命性2、丙會(huì)撿計(jì)慣信兵息百的藏質(zhì)喜量反特滲征*或傾質(zhì)頸量跳要攪求（1）雷可叨靠杜性確限保繁信悉息件能加免旱于沖錯(cuò)蜻誤歪及烈偏科差。衡禿量旱標(biāo)爸準(zhǔn)比是擁：真輪實(shí)為性犁、說準(zhǔn)臘確志性漢、墊可涌核筒性第；豎中嘩立首性旅：（2）轟相救關(guān)湯性會(huì)橋計(jì)胸信液息鮮與暴決灰策紛相應(yīng)關(guān)。（3）乖可殖理獸解飛性明灘晰倘性（4）匠可梅比兄性指愁能透夠譽(yù)使楊信乏息湊用珠戶右從業(yè)兩計(jì)組碑信捎息蹤蝶中瞎區(qū)齊別希其虹異骨同趴的謝質(zhì)晝量核特由征，看它獲關(guān)猜注飽會(huì)遲計(jì)活信加息惱之春間床的嫁關(guān)稠系疾。（旱5）秀重舉經(jīng)晶濟(jì)板事罷實(shí)應(yīng)唇當(dāng)示按影照瘦交校易懂或播事災(zāi)項(xiàng)梁的廟經(jīng)恥濟(jì)云實(shí)鋤質(zhì)怠進(jìn)衣行勿會(huì)列計(jì)球核束算室，吉而廁不攀應(yīng)望當(dāng)泳僅純僅蟲按癢照碰它憶們患的肚法挨律押形院式有作軟為拍會(huì)涉計(jì)乳核純算串的欠依漏據(jù).（6）釀重鮮要醉性質(zhì)聾與戴量鹽判專斷前治提皺：線客僚觀濟(jì)性巾、敘不桃誤虜導(dǎo)會(huì)踐計(jì)而方隸法怖、蔥程錦序尸；搶成怨本嬸效沸益邁原隸則（7）道謹(jǐn)加慎驚性前結(jié)提筋：鉗客肆觀臭性隱、亞不理誤止導(dǎo)會(huì)寧計(jì)溫處隱理田方衫法咳的登選軌擇邀態(tài)碼度疾：殘不終高峽估葬收多益國(guó)與臨資兇產(chǎn)諒，親不楊低哄估等損孫失雕與沈負(fù)幫債負(fù)。（8）絮及鋼時(shí)割性三現(xiàn)、留會(huì)流計(jì)模的悲職免能土與趨會(huì)移計(jì)蒜目看標(biāo)1謀、趁會(huì)盆計(jì)射職喉能（亞1慣）掏會(huì)威計(jì)撞核控算價(jià)閉值虜量吵、虧全扶過辰程確姜認(rèn)胖、盾計(jì)薪量案、李記閉錄歲、荒公暗正盞報(bào)魂告（公2麗）瞎會(huì)桶計(jì)食監(jiān)此督價(jià)傷值齡指扁標(biāo)弟、主全鍋過劣程繭、句合鐵理鞭性很、艘合層法撲性預(yù)訴測(cè)獨(dú)、怕決趣策姓、篩控吵制潑、洞分睬析歪、墾考抗核首艦要繞職令能博、債基仁礎(chǔ)柱；抄預(yù)量期嫌目膽標(biāo)贊的否保抄證（3）惱延庸伸脹職防能2晌、協(xié)會(huì)游計(jì)宣目辰標(biāo)（捷1猶）穴最撇終膜目悄標(biāo)提疾高桐經(jīng)脅濟(jì)躁效挪益（蹲2筒）畏會(huì)鳳計(jì)悔核豬算豎目較標(biāo)提哄供裕通兩用鑰會(huì)膨計(jì)材信曾息勻幫柿助傲決斗策置者股理廟性杯決書策第耕二描節(jié)俗會(huì)座計(jì)襖信得息叨用勵(lì)戶葵及拾其組需賺求一挑、仿會(huì)鑒計(jì)幟信懲息劑用申戶1巖、納外今部詳用但戶（喪1忘）綁有耕直培接址經(jīng)撲濟(jì)聞利幕益嶺關(guān)敬系竟的伍用廳戶投營(yíng)資寸者埋、碌債虎權(quán)粥人捐和訴供棕應(yīng)污商丑與思客鉤戶（枯2醋）皇有砌間扎接估經(jīng)葉濟(jì)豬利脆益眼關(guān)浴系蔽的抄用掏戶政貢府哭經(jīng)送濟(jì)螺管冠理豈部境門主、焰社織會(huì)娛公肌眾（賠3短）吸中奔介駱服霸務(wù)2柔、槍內(nèi)衣部糾用剛戶企著業(yè)騾經(jīng)友營(yíng)臭管總理然者3廊、褲其商他二線、付會(huì)套計(jì)騎信幕息據(jù)用紗戶礙的殃需暑求1狠、艷一畜般辟需側(cè)求財(cái)博產(chǎn)褲狀教況廟—怎—始經(jīng)蘇濟(jì)衛(wèi)資癥源經(jīng)叢濟(jì)舉資初源梳的講要驢求斜權(quán)經(jīng)山營(yíng)惠、密管功理羨狀裁況財(cái)陣務(wù)猛變仆動(dòng)睜狀誓況鋒及敲其肅趨付勢(shì)2仇、嶄特餡別灶需店求投獸資折人金：之投洪資椒的振風(fēng)翼險(xiǎn)彩與巷回崖報(bào)債交權(quán)脾人猛：艷債異權(quán)亮資裝產(chǎn)假本距金包利及息輩如杠期眨回偷收??；政稠府亮：商社怒會(huì)久有立限砍資剝?cè)篡`的班合錄理辮配虜置撓；供及應(yīng)聰商殺與網(wǎng)客倚戶蒜：燥持拋續(xù)種經(jīng)匙營(yíng)員朗工陷：柜勞鍋動(dòng)憲報(bào)殼酬第譜三張節(jié)徹會(huì)殘計(jì)香信膽息覺系葬統(tǒng)一扁、襖會(huì)腦計(jì)形信外息尚系殘統(tǒng)邊的布目停標(biāo)1亭、場(chǎng)提暗供膨會(huì)疊計(jì)細(xì)信鉆息反稍映樣生甘產(chǎn)溪經(jīng)趨營(yíng)慚活鐵動(dòng)鉛過腐程烘極預(yù)其榮結(jié)顛果航，斑生獲產(chǎn)克貨翅幣灰形血式究的款會(huì)堡計(jì)糖信半息慣，禍服糟務(wù)省于爛用雀戶跟。2纏、有加山工哈利群用獻(xiàn)會(huì)省計(jì)令信貢息加屆工瓜轉(zhuǎn)豆化掉成掉綜含合悄信舅息形，忠利肆用塑綜銜合瓣信唇息胞參濱與眨經(jīng)橡濟(jì)姥管悲理導(dǎo)。二洽、趕會(huì)嚴(yán)計(jì)溉信崇息串系任統(tǒng)狐的奇結(jié)姨構(gòu)1濱、肉會(huì)貍計(jì)妻信飲息質(zhì)生廢成妨系失統(tǒng)以漂貨鞏幣寒形圾式插，里按術(shù)照津確汗認(rèn)紹、螺記銳錄外和煉報(bào)今告術(shù)的齊信榨息懲處哪理廈程宿序斗，兼采歇用輩一隊(duì)系菌列棍信洞息蛇生捏成攝辦賽法反蛋映生影產(chǎn)囑經(jīng)改營(yíng)站過搖程憲極孕其沃結(jié)帝果膽，乒提盯供億用料戶跟決效策魔所凱需羽的歲會(huì)孫計(jì)堵信皂息起，生膏成炸系畝統(tǒng)檢的貓組夸成漢：輸匪入馬、屢轉(zhuǎn)叛換公、膏輸慎出加、憤與杠反傍饋言組態(tài)成布。2網(wǎng)、銹會(huì)靜計(jì)付信與息杜加騎工猴利專用余系型統(tǒng)對(duì)朗會(huì)枯計(jì)裙信泡息扶生原成么系迅統(tǒng)近所蘭提儀供燥的亭基越本帝財(cái)霉務(wù)始信申息補(bǔ)，壺進(jìn)虛一間步圍加攏工漫分嚇析討，丹提旱供遮經(jīng)沿濟(jì)壓決艘策理所務(wù)需使要交的塘綜勞合丈信慈息晃，船并穴利蒙用皇這羅些暢信營(yíng)息踢參揮與屈經(jīng)請(qǐng)營(yíng)厘管隙理受。參懇與遍管蛇理管摟理清會(huì)柄計(jì)行、猜財(cái)娃務(wù)艘管每理末（剩公頭司造理怪財(cái)用）您的叨主騰要仙涉熱及詠內(nèi)嗓容董。3磁、雙現(xiàn)濫代眉會(huì)御計(jì)鋒信顫息怪處咽理秘方友法進(jìn)它入洽計(jì)泊算押機(jī)淚時(shí)久代則和鴨網(wǎng)屑絡(luò)涂化盾時(shí)愚代會(huì)裝計(jì)竹信倆息類系瞎統(tǒng)遙是蜂人平機(jī)診合健一灰的楚系死統(tǒng)涌，恩其誘實(shí)幣質(zhì)查是微將訂手澡工字會(huì)經(jīng)計(jì)驗(yàn)信呀息絡(luò)處隱理瓣程鼠序工計(jì)剖算寧機(jī)匹化第萍四喪節(jié)慶會(huì)驅(qū)計(jì)呆組城織粒、玻會(huì)尺計(jì)泄職布業(yè)允與慕會(huì)盒計(jì)杯職付業(yè)稻道抬德一爸、花會(huì)糠計(jì)允組脾織1鞠、匹企劫業(yè)虛及摧非防盈芹利咳機(jī)劣構(gòu)販會(huì)聽計(jì)（獄1央）踏會(huì)暢計(jì)足機(jī)擔(dān)構(gòu)抄的貢設(shè)蔬置基椒層罩單布位泄會(huì)泄計(jì)半部稿（踢處扭、謊科膜、移室鄭）汗或個(gè)財(cái)下務(wù)錦部（邊2贏）媽會(huì)張計(jì)勢(shì)機(jī)裹構(gòu)矮內(nèi)股部呀組迎織菊形暫式集么中活核闊算劈燕形炎式非嗓集已中說核幕算押形澇式2楚、街會(huì)詞計(jì)權(quán)中毯介垮服某務(wù)腰組掀織會(huì)追計(jì)走師欠事高務(wù)頁所注胖冊(cè)址會(huì)低計(jì)呼師且事津務(wù)寫所3現(xiàn)、版會(huì)途計(jì)義管走理樹組腿織財(cái)漠政攔部燒及被其雁會(huì)粉計(jì)皂事倉務(wù)現(xiàn)管扭理放司相（堡局淘）泥、撕處蹈、荒科部怖門恭法希規(guī)鍋、禿文騙件竹制核訂處頒精布舉、篇解很釋乘，畜監(jiān)皇督供、送管許理晴、熄指價(jià)導(dǎo)辜。信妄息料發(fā)捉布亡、財(cái)資遇格隔考悠試階、替年腸檢流；傲檔流案蜘管鑄理駱、茶備顏案人懶事線部會(huì)崗計(jì)毛師店協(xié)竊會(huì)馳、胃注策冊(cè)錫會(huì)租計(jì)梢?guī)熌瑓f(xié)中會(huì)（圍社稅會(huì)紅團(tuán)羨體初）二斯、燙會(huì)羊計(jì)猾職爸業(yè)劣與服會(huì)念計(jì)拆人虛員1確、旱會(huì)攀計(jì)迅人出員（搖1練）錫企臣業(yè)兆會(huì)帳計(jì)（能2脊）逐非溪營(yíng)享利軍組擾織興會(huì)犧計(jì)（堵3觸）比注色冊(cè)鋒會(huì)立計(jì)2疫、胃會(huì)悄計(jì)險(xiǎn)人析員擠從環(huán)業(yè)服資球格會(huì)削計(jì)概證登棒記巨與仰定視期版檢射驗(yàn)3市、卻會(huì)肝計(jì)鼓技嗽術(shù)骨職之務(wù)贊資字格（鼻1織）薯單像位蘭會(huì)殲計(jì)己系曉列會(huì)滔計(jì)仇員花、導(dǎo)助漂理侄會(huì)扶計(jì)崖師湖；會(huì)嫌計(jì)狗師高鋤級(jí)柿?xí)v計(jì)狗師淘（梢資偽格概考鋪試傻與降參樸評(píng)欺結(jié)愧合件）（偵2武）日中弄介滔