會(huì)計(jì)對(duì)象與會(huì)計(jì)方法

《會(huì)計(jì)基礎(chǔ)》主講:周斌廣東農(nóng)工商職業(yè)技術(shù)學(xué)院財(cái)經(jīng)系二00五年九月

一、什么是“會(huì)計(jì)基礎(chǔ)”1.三基(1)會(huì)計(jì)學(xué)的基本理論(2)會(huì)計(jì)學(xué)的基本知識(shí)(3)會(huì)計(jì)學(xué)的基本技能2.注意：(1)對(duì)“三基”的具體理解：a.關(guān)于會(huì)計(jì)的基本理論b.關(guān)于會(huì)計(jì)的基本知識(shí)c.關(guān)于會(huì)計(jì)的基本技能(2)基礎(chǔ)會(huì)計(jì)學(xué)是實(shí)踐經(jīng)驗(yàn)的總結(jié)導(dǎo)言二、為什么要學(xué)習(xí)這門課程1、是學(xué)習(xí)會(huì)計(jì)專業(yè)課程和其他經(jīng)濟(jì)、管理類課程的入門和基礎(chǔ)。2、工作、深造需要。3、通過考試。三、如何學(xué)好這門課程1、過“三關(guān)”（1）讀書關(guān)（2）筆記關(guān)（3）作業(yè)關(guān)2、講究學(xué)習(xí)方法第種一寺章踏總謙論第億一衣節(jié)隊(duì)會(huì)芳計(jì)廊的災(zāi)基縫本周概啊念一捷、您會(huì)懼計(jì)誕的森產(chǎn)鈔生棋和倉(cāng)發(fā)脊展物僚質(zhì)梯資竹料垃的刺生唐產(chǎn)暮是指人滋類屑社酒會(huì)迫賴盆以戴存愚在亞和滾發(fā)御展裁的節(jié)基哀礎(chǔ)錯(cuò)，拴以籌盡覆可始能腿少之的度勞圓動(dòng)揮消克耗細(xì)生閑產(chǎn)舒出停盡臟可自能括多淚物停質(zhì)揮財(cái)慢富孔則家是掙人畝類悶社峽會(huì)顏進(jìn)寫行世生迷產(chǎn)關(guān)的蜻共月同利要含求范。摧在婆人濱類穩(wěn)社極會(huì)芹發(fā)承展撕的芽初伙級(jí)舌階倆段著，徑人牧們輪就本通演過肢實(shí)芹際說(shuō)逐年步犧認(rèn)爛識(shí)費(fèi)到信了所記雀錄串生忠產(chǎn)揉過背程嶺、道計(jì)潔算悄生集產(chǎn)親成蛇果道數(shù)還量俗以六及托對(duì)英比?！爸毢娜巍被c塌“必所雷得僅”椅關(guān)緒系邪的憑必質(zhì)要湊性強(qiáng)。人令們粘在躁進(jìn)貢行旦生斥產(chǎn)痛活錦動(dòng)靈的負(fù)同活時(shí)接，脾必帖然燃會(huì)燒產(chǎn)懷生相對(duì)叛生告產(chǎn)林耗涌費(fèi)仔和懼生燃產(chǎn)勾成逼果增進(jìn)注行礦觀渠察丸、甚計(jì)密量海以年至艦進(jìn)奮行謝記壩錄估和即比碑較寇的島要勤求得，乘這林正行是猶會(huì)肅計(jì)走產(chǎn)置生券的珍根煙本困原楊因（怎一其）益古港代敞會(huì)卷計(jì)倡階批段遠(yuǎn)捐古軍“缺結(jié)才繩考”森、邊“逐刻犬木塊”太記增事竭標(biāo)怕志沖著科會(huì)科計(jì)已的鬼萌徹芽我姻國(guó)粘“蒙會(huì)熄計(jì)犧”別一侵詞廟最建早溫出鎖現(xiàn)愈在頑西劑周鳥，膀管箱錢牽糧稠的席專防職箱官違員倆進(jìn)毛行枯“窄月雨計(jì)鍵月隨會(huì)染”宋劫朝歐初筋期漂出滲現(xiàn)趟了蹲“眉四綢柱廟清表冊(cè)脹”雁即壁“舊礙管”醒（啊上著期陰結(jié)均存辨）奶+負(fù)“新萄收”庸（列本萬(wàn)期薦收誕入各）顛—惕“開蒸除”邀（煤本距期便支鵝出宅）掛=蒼“實(shí)鳥在”魄（紡本之期隊(duì)結(jié)陡存菌）明蠅朝補(bǔ)開珠始撿以橋貨優(yōu)幣超作芝為蘆統(tǒng)爛一嗓計(jì)讀量難單掙位明唉末朽清錢初庭民尿間壟商竹業(yè)噸組饅織抱使偽用醬“洋龍遣門原帳賺”（鈴二仆）盟近鞏代鐵會(huì)孩計(jì)安階嫌段一驅(qū)是不1章4劇9默4凱年鏈，飯意倍大抵利賺數(shù)面學(xué)臣家棄、房誠(chéng)會(huì)魂計(jì)催學(xué)棟家精盧抬卡懼?瓦巴斃其灰阿碎勒門所振注《僵算掌術(shù)鑼、暢幾截何安、是及臥比梯例辨概炒要甜》垮確臘立情了熊復(fù)幼式淘記賄帳鉛法距的醫(yī)地郵位設(shè)，侍復(fù)露式夸記惡帳躬不控?cái)鄰d完橋善洲和瓶推誰(shuí)廣店。二溜是蒙成渾本獵會(huì)墨計(jì)查的功產(chǎn)辦生貸和婚迅穿速既發(fā)演展謙。（捐三料）童現(xiàn)巷代米會(huì)匆計(jì)經(jīng)階浙段二叫十饒世叔紀(jì)罪五亂十慢年控代飄到岔目棗前1杏9喉5你3品年噸電時(shí)子鎮(zhèn)計(jì)憶算妹機(jī)拜在夸會(huì)罵計(jì)振中魄開偉始液運(yùn)副用掉，扛出押現(xiàn)濟(jì)“謹(jǐn)會(huì)絮計(jì)紙電消算虛化疼”會(huì)竊計(jì)哭分陡為育財(cái)句務(wù)姜會(huì)孩計(jì)格和躍管殿理也會(huì)頂計(jì)劫兩悅個(gè)馬分恒支二烘、焦會(huì)味計(jì)餅的暮基盞本政職品能會(huì)豬計(jì)疫的耀兩葵個(gè)魯基茄本擾職曾能謠：耽核次算施監(jiān)純督（知一興）殊核歌算遲職典能1仿、乖以器貨撓幣利為柿計(jì)級(jí)量彩單冒位2魔、同從途數(shù)射量惠上燈核用算網(wǎng)以匙發(fā)輸生抖或媽已焰完晴成澆的奴經(jīng)象濟(jì)忽活訪動(dòng)3敞、毫記煩錄跌只冶是占會(huì)輔計(jì)賊核攔算象的倉(cāng)基帆礎(chǔ)龍而悠不壟是吳全揪部4龜、四會(huì)莖計(jì)釘核脈算助具靠有灘連熱續(xù)灶性頓、瓶完漢整狼性猛、述系俘統(tǒng)慚性（摔二宵）她監(jiān)即督苦職誘能利溜用組會(huì)涼計(jì)裝核流算選的鐘信生息儀對(duì)臣經(jīng)舌濟(jì)故活灘動(dòng)柱全系過去程紡的墾合交法馬性定、元合濁理棉性隙和繩有槽效蠢性餃進(jìn)宗行醒的氏控潑制策和此指兇導(dǎo)車。1女、充會(huì)凍計(jì)胃監(jiān)校督校是姿對(duì)晴經(jīng)絕濟(jì)造活作動(dòng)吸全名過踏程乖的腦監(jiān)蒼督2儀、高會(huì)紙計(jì)咽主雖要允利兄用樓貨視幣需計(jì)欣價(jià)葉進(jìn)耗行投監(jiān)緞督盞，蒼也接要榜進(jìn)并行械實(shí)壓物昌監(jiān)晝督叉。3鎮(zhèn)、辛?xí)?jī)計(jì)磚監(jiān)零督煤是停單孤位弦的谷內(nèi)久部槐監(jiān)璃督淹，志是頂外暮部劇監(jiān)候督薄不課可叢替加代域的姥。會(huì)桶計(jì)值監(jiān)社督回職舟能病具蹈有虹以眉下蘇特鄙點(diǎn)渴：（痕1烤）決會(huì)淚計(jì)慢監(jiān)甚督棋主異要胡是帶利畫用鑒核場(chǎng)算默所殿提慨供及的宿價(jià)裝值食指憑標(biāo)繞對(duì)兔經(jīng)中濟(jì)體活瞎動(dòng)文進(jìn)是行真監(jiān)悠督脫。販通菌過趟會(huì)箏計(jì)真核械算線，芝提甲供持反懷映積各匹項(xiàng)噴經(jīng)鞋濟(jì)蠻活談動(dòng)旱的睬價(jià)錄值推指挪標(biāo)裂，休如沖資伸金吃、回成擦本郊、驢收秩入廊、停利器潤(rùn)閉等劉，傷會(huì)幸計(jì)吊可晉以頌依梁據(jù)節(jié)這四些趟價(jià)巖值還指驅(qū)標(biāo)過進(jìn)采行杏監(jiān)躍督層。（寒2閃）襪會(huì)穴計(jì)恐監(jiān)墨督獻(xiàn)從歡時(shí)刻間糧上資講翁，承應(yīng)浩是勿對(duì)扯經(jīng)遣濟(jì)法活緣瑞動(dòng)釀全該過格程閘的雙監(jiān)私督框，團(tuán)包奪括塞事養(yǎng)前悶監(jiān)屢督耐、察事弊中魚監(jiān)曉督傻和槍事朵后預(yù)監(jiān)稈督豆。（攀3化）賣從暢監(jiān)撤督右主鳴體腸上劫講垂，漫會(huì)民計(jì)監(jiān)監(jiān)嬌督言分宋為狗單篩位墳內(nèi)群部污會(huì)艷計(jì)地監(jiān)港督狡、緞社繞會(huì)值監(jiān)勒督天和蛋國(guó)鋒家扒監(jiān)慰督倘三鞋部脖分披，社構(gòu)凝成臂三吵位傲一呼體塊的導(dǎo)全冶方關(guān)位壁的槳會(huì)貪計(jì)破監(jiān)南督隱體律系細(xì)。會(huì)姜計(jì)蠶的趙核斯算商職價(jià)能梁與證監(jiān)奇督株職攔能煮是被相狂互奪依義存疫、會(huì)密蔽切西結(jié)贊合繳、拍相冊(cè)輔尖相厚成滔的劍。置核抵算櫻職袍能茄是貞基吐礎(chǔ)月，紙監(jiān)拔督性要復(fù)寓儉于釣核脫算廊之深中挺，劉離識(shí)開屋核此算彼，凱監(jiān)秘督口就百失宣去男了壟依槳據(jù)凍；伸監(jiān)呆督性職元能狼是涌指政導(dǎo)首，機(jī)離禾開雀了紅監(jiān)宿督居，貍核秤算私資格料非的爽質(zhì)汽量賄就暴難粗以譜保配證方，披甚億至恩會(huì)蛛變膝得排毫軌無(wú)醫(yī)意私義飄。野因漢此儀，土有濤效眾地厚發(fā)掛揮慶會(huì)特計(jì)那的佩職親能沙作賓用耀，辣必燥須消在沈核劇算甲的爪基圓礎(chǔ)圣上疫進(jìn)叛行泛監(jiān)竟督親，債在湯監(jiān)的督悅的晝指哈導(dǎo)作下救進(jìn)漿行項(xiàng)核重算附。三器、倚會(huì)挖計(jì)隙的位目搏標(biāo)會(huì)晚計(jì)祝的挖目狀標(biāo)鈴是稱:冷提土供共會(huì)珠計(jì)碰信碼息族，怎滿毀足狠政認(rèn)府劃宏張觀放調(diào)誰(shuí)控春的蹤蝶需搞要過，掛滿司足錘投猴資輛者患決裝策癢的揉需獸要獎(jiǎng)，剪滿傲足牧企與業(yè)合自強(qiáng)身夾經(jīng)完?duì)I動(dòng)管鍬理墊的聽需閘要專。四云、核會(huì)縫計(jì)耕的申特贈(zèng)點(diǎn)1代、庫(kù)以墊貨債幣載為挽主喇要歪計(jì)豈量橋單豆位2攜、蒜以張合貓法膏的悔原煩始京憑把證桐為座核胡算凡依加據(jù)3絨、寨有恩一絮系填列張完大整還的動(dòng)專夾門睡方聚法五立、赴會(huì)嗎計(jì)拉的鈴定荒義會(huì)暈計(jì)贈(zèng)是讓以刃貨姓幣球?yàn)檎僦骷橐]計(jì)撫量委單歡位乖，掘采閃用勾專置門習(xí)方檢法欲，礎(chǔ)對(duì)明各驅(qū)單組位握的棵經(jīng)蠶濟(jì)滴活膜動(dòng)窗進(jìn)遺行陜核傅算熱和艷監(jiān)芽督強(qiáng)，事提陵供續(xù)經(jīng)水濟(jì)芝管姓理縣所蛛需即信銀息登的判一奪種賽經(jīng)濁濟(jì)荒管勤理責(zé)活噸動(dòng)。第炮二鑄節(jié)拖會(huì)中計(jì)挑對(duì)現(xiàn)象一俘、田會(huì)柏計(jì)雅對(duì)怕象會(huì)稠計(jì)鑰對(duì)享象釀是仗會(huì)數(shù)計(jì)踩核睡算材和事監(jiān)呆督貴的使內(nèi)迎容紅。（舊一謊）布會(huì)仿計(jì)遵的突一運(yùn)般芬對(duì)茫象會(huì)絲式計(jì)得對(duì)繁象謙是刃企階業(yè)鵲、元行沉政糞、腫事朽業(yè)課等莖單它位疼在郊社緣瑞會(huì)沉再關(guān)生撕產(chǎn)狀過森程巴中繳發(fā)儲(chǔ)生湯的閘能括以畏貨障幣度表報(bào)現(xiàn)蟻的瞞經(jīng)挎濟(jì)辯活梳動(dòng)農(nóng)。巨（烈即帆經(jīng)步濟(jì)驚業(yè)殃務(wù)寸）（限二裝）慮企主業(yè)交單劃位玩的哈會(huì)值計(jì)老對(duì)脾象1舟、特產(chǎn)概品祥制盯造查企杠業(yè)秤(紀(jì)工顫業(yè)錫企迎業(yè)活)尼的奧會(huì)宮計(jì)口對(duì)特象工尋業(yè)匙企歐業(yè)魔的哄生鏈產(chǎn)鼻經(jīng)柿營(yíng)圣過輩程魯可歇分織為醉：損供源應(yīng)碧過建程給、帖生滴產(chǎn)富過色程焰、有銷此售悅過箱程播。工地業(yè)渡企授業(yè)濟(jì)的霉會(huì)閱計(jì)掘?qū)?dǎo)象永是污工端業(yè)倆企估業(yè)型在望生周產(chǎn)默經(jīng)播營(yíng)瘡過工程栗中熊發(fā)堪生鳴的攝，們能拴以欲貨羽幣擁表直現(xiàn)籍的濃經(jīng)緞濟(jì)荷業(yè)叫務(wù)資鴨金堪籌灣集雖資祝金擔(dān)運(yùn)躬用惑資霉金況回竟收怪資卷金尸分泰配自瓶有使資露金供什應(yīng)漏生窮產(chǎn)挪銷抗售貨恩幣侮原靜材客料口半嫁成席品測(cè)產(chǎn)脫成堂品豎貨學(xué)幣顫營(yíng)滑業(yè)拒稅支竿付神工務(wù)資貌、暗費(fèi)爐用注利耕潤(rùn)負(fù)屯債疾固鳴定怠資寒產(chǎn)姜折貪舊粉期照間低費(fèi)喬用習(xí)所扮得符稅凈墓利牽潤(rùn)2腳、斬商錦品封流池通呆企缸業(yè)廚會(huì)咽計(jì)勁對(duì)幼象商顫品抗流嶺通擺企少業(yè)逐的麗經(jīng)盲營(yíng)盛過歐程迅可時(shí)分股為沸：優(yōu)商金品件購(gòu)雄進(jìn)蘿過歲程抽、炒商零品溪銷詳售勤過砌程廳。商技品區(qū)流圓通殊企互業(yè)煎的拼資蔑金配是皂沿距著“踩貨濾幣抗資浪金己-璃-披-敬-災(zāi)-旬-均-雅-紡商踐品魄資撥金銀-脹-衰-叔-染-戴-毅-究-采貨芽幣繞資饒金立”的害形匪式貝，臥周打而紡復(fù)誓始踢地訓(xùn)進(jìn)菊行愧。商掙品句流盛通勿企毀業(yè)銷的增會(huì)灣計(jì)須對(duì)握象猴是逝商嗽品辣流雁通靠企梯業(yè)肅在蟻生閉產(chǎn)殘經(jīng)鉆營(yíng)辮過幟程距中蓮發(fā)航生幼的裹，喇能羨以獎(jiǎng)貨摟幣雁表廟現(xiàn)妻的枯經(jīng)克濟(jì)途業(yè)旅務(wù)3企、除行臭政虜事柔業(yè)堅(jiān)單幼位催會(huì)抽計(jì)砌對(duì)玩象行背政凡事賞業(yè)車單歲位吐經(jīng)脖濟(jì)聯(lián)活隱動(dòng)衣中植發(fā)壁生巡壽的昏預(yù)荷算趴?jī)?nèi)使（斜外備）溫財(cái)焰務(wù)蘿收密支檔活坑動(dòng)夢(mèng)。第犯三思節(jié)枕會(huì)劇計(jì)醬方韻法一春、龜設(shè)璃置牌帳蒸戶是患對(duì)店會(huì)累計(jì)編對(duì)叼象欲具禿體訂內(nèi)遞容恢進(jìn)節(jié)行拴分御類普核圾算賄和糞監(jiān)膽督煤的聯(lián)一舉種客方材法豆，二津、嘆復(fù)合式血記畏帳對(duì)糖每盞一沃筆齊經(jīng)頂濟(jì)鄰業(yè)慮務(wù)垃的判發(fā)橫生趙，奶都濕必猶須舍以慮相香等俘的旺金市額勞在堆兩飼個(gè)謙或迫兩葬個(gè)研以士上賊相川互鐵聯(lián)喘系漲的茅帳妙戶西中給加臉以公記柳錄滴，續(xù)借矮以批完岡整殺地都反滿映跌一之項(xiàng)績(jī)經(jīng)各濟(jì)病業(yè)懸務(wù)棄的靈方壯法政。三盾、巷填鎮(zhèn)制識(shí)和暮審慌核撤憑噸證會(huì)沾計(jì)步憑胖證黎是秒記枝錄殺經(jīng)沾濟(jì)撞業(yè)歌務(wù)荷、靠明需確壞經(jīng)徒濟(jì)融責(zé)亂任書的延書插面促證象明飾，綱是掉登扯記冊(cè)帳形簿笑的獸依獨(dú)據(jù)葡。四憐、音登酷記座帳海簿帳奮簿暴是據(jù)用吩來(lái)權(quán)連建續(xù)凱、釘系尺統(tǒng)曲、含完艇整丹地容記冊(cè)錄智各桃項(xiàng)途經(jīng)多濟(jì)匆業(yè)死務(wù)品到榜簿項(xiàng)籍暴，坐是傅帳鎮(zhèn)戶侵的趟集耕合參，皂是糞保獻(xiàn)存榮數(shù)邊據(jù)瘋的斷重菠要烏工岔具楚。五槐、芬成置本他計(jì)益算是進(jìn)按休照勇一瞎定員的秩成陰本律計(jì)巡壽算壁對(duì)兩象劃來(lái)縫歸尼集月發(fā)塑生壞的喂各杠項(xiàng)焰費(fèi)愉用萬(wàn)，昏計(jì)育算些各禁對(duì)餅象逃的闖總余成扭本天和屆單瘋位希成席本討的方一悼種蛛方被法得。六擊、碗財(cái)趟產(chǎn)按清圖查是蔑通云過客盤看點(diǎn)尋實(shí)盒物鄙，鋼核旬對(duì)漿帳刮目股，掠查緩明攜各灰項(xiàng)出資浩產(chǎn)甜的蔥實(shí)客有屢數(shù)圈，探以腳保農(nóng)證符帳烈戶腐記廚錄紗真耗實(shí)窯可榴靠架的幻玉一叼種秘方輸法橡。七君、釋編挽制侄會(huì)貼計(jì)懼報(bào)蘆表以華書逐面克報(bào)磨告逗形貧式露定沸期舟總齒括立反富映栽各善單教位屯一糕定巴時(shí)劑期智財(cái)介務(wù)釋狀畜況截、傲經(jīng)域營(yíng)莖成驗(yàn)果襯、侮現(xiàn)獵金金流墻量拿的駱一禮種本專裙門穗方繁法貼。以輕上株會(huì)報(bào)計(jì)優(yōu)核寄算掩的田各歉種向?qū)亻T劑方鑼法風(fēng)相多互閘聯(lián)貓系再、科緊東密架結(jié)第合托，事形壺成銷了旨一巷個(gè)頑完做整虎的瓦方舍法將體殘系牽。其困中墨，避填址制誘和舊審纏核航憑矛證勉、統(tǒng)登殺記德賬穩(wěn)簿吉是圣記放賬左過拿程把，冒填帳制到和仇審到核騰憑貿(mào)證糞是滿會(huì)模計(jì)夸核燈算較的壁最窮初脹環(huán)低節(jié)春，賭登劍記抱賬躲簿寧是妙會(huì)寇計(jì)緞核炕算燙的辱中籮心沉環(huán)癥節(jié)悔；成撈本浮計(jì)垂算后是患算渡賬窯過趕程遣，鼓是側(cè)對(duì)叢初或級(jí)蝴會(huì)洲計(jì)享信幼息問資潤(rùn)料隸的呆加