會(huì)計(jì)核算基本程序

企業(yè)的會(huì)計(jì)信息系統(tǒng)要全面地、正確地記錄和反映企業(yè)的經(jīng)濟(jì)活動(dòng)，為利害關(guān)系者提供有用的會(huì)計(jì)信息，不僅需要專門的會(huì)計(jì)核算方法，而且需要遵循一定的會(huì)計(jì)核算程序。本章主要介紹會(huì)計(jì)循環(huán)的基本概念和會(huì)計(jì)核算的程序組織形式。本講教學(xué)要點(diǎn)：會(huì)計(jì)循環(huán)會(huì)計(jì)信息處理的基本環(huán)節(jié)會(huì)計(jì)確認(rèn)的初次確認(rèn)與再次確認(rèn)會(huì)計(jì)計(jì)量的幾種形式調(diào)賬與結(jié)賬試算平衡與工作底稿第三章會(huì)計(jì)核算的基本程序第一節(jié)

會(huì)計(jì)循環(huán)一炎、校會(huì)徹計(jì)獨(dú)循壞環(huán)指敵企焦業(yè)捉在愧一遼個(gè)隔會(huì)天計(jì)口期擋間俘內(nèi)晴，革必勢(shì)須藏根敏據(jù)液原桑始薦憑薄證腦填益制術(shù)記慎賬膛憑蘋證露，責(zé)登意記控賬亦簿濁，宗并恨進(jìn)隆行姿試棟算普平漁衡竹，容經(jīng)講過訓(xùn)調(diào)盤整擺結(jié)飲清抵各饞賬削戶畜記拾錄棗，舊最終后踏編勤制突會(huì)聚計(jì)錢報(bào)狹表奶的派程共序抽。原纏始愉憑零證笛記始賬陪憑蒸證功登桂記植帳通簿編睜制扛報(bào)謹(jǐn)表車結(jié)登賬大試忠算士平溉衡二獄、縱會(huì)抱計(jì)運(yùn)信置息鏟處吃理磁的籮基女本昨環(huán)薯節(jié)從暑會(huì)蟻計(jì)沈信菜息秘生杯成巧的杠角卡度農(nóng)來壓抽滅象網(wǎng)地嚷認(rèn)排識(shí)猴會(huì)員計(jì)析循探環(huán)雄，狡會(huì)套計(jì)妹信蝴息搭處您理贈(zèng)有拜四扎個(gè)火基使本幫環(huán)明節(jié)擊：會(huì)防計(jì)構(gòu)確籮認(rèn)會(huì)采計(jì)簽計(jì)脖量會(huì)蛾計(jì)的記疤錄會(huì)信計(jì)獨(dú)報(bào)逐告1、仇會(huì)寶計(jì)衡確冤認(rèn)指蹤蝶企長(zhǎng)業(yè)精的詳會(huì)棟計(jì)更信輝息趣系蠶統(tǒng)遣對(duì)狡于稼企尾業(yè)磁發(fā)竭生擊的睬經(jīng)確濟(jì)慰業(yè)指務(wù)達(dá)是津否俯對(duì)危某唇一較會(huì)急計(jì)課期蘋間瞞的炸會(huì)說計(jì)懼要柄素央增迫減仇變吧化支產(chǎn)診生迎影獄響霞進(jìn)浩行辨向認(rèn)逝與帆確醬定，結(jié)以確捷定溉該魔經(jīng)設(shè)濟(jì)猾業(yè)疾務(wù)同的道數(shù)束據(jù)仙是慶否蚊作婆為級(jí)會(huì)晌計(jì)立信專息獵進(jìn)莊行讀正做式蔽記診錄搜并蛋計(jì)言入筆會(huì)粉計(jì)兔報(bào)僑表理的暫過胖程。會(huì)膽計(jì)咸確據(jù)認(rèn)梁包輝括：初罵次秋確黃認(rèn)+再剩次械確甘認(rèn)。初駕次鉆確瞇認(rèn)指飯會(huì)星計(jì)則信隔息畝系厲統(tǒng)竹對(duì)立企尼業(yè)罷發(fā)陰生尋的蜜各薪種舉經(jīng)洪濟(jì)練業(yè)挖務(wù)丙進(jìn)柳行躬辨語認(rèn)牙與賞確銷定擊，確以妹決革定舞經(jīng)忘濟(jì)使業(yè)套務(wù)認(rèn)的龜數(shù)誼據(jù)是候否殼應(yīng)顫該輸絨入會(huì)誘計(jì)鼓信怕息生系液統(tǒng)拒的蜓過峰程時(shí)。［苦例伙１旅］人畏事椒部哲經(jīng)跪理北出椒差攔后斬到脂財(cái)腰務(wù)齊科蛋報(bào)單賬兄，摔會(huì)山計(jì)頌人列員礦需尖要錘審旱核頸其顯出拾具監(jiān)的值所寺有蘇差逮旅息費(fèi)托原男始究單家據(jù)位。徹經(jīng)裳審構(gòu)核猜，撐其搖中跟夾繞有網(wǎng)一爐張里去浴年姻的恒餐雞費(fèi)泉發(fā)酷票店。［廟例掃２約］年宗底荷，拋銷演售烏部蕩經(jīng)沈理明拿靜著嚴(yán)一歲份聲新館簽案訂數(shù)的絮銷錄售痰合酒同已到除財(cái)宗務(wù)乳科令，鹿要咐求蘭確玩認(rèn)桐銷同售連業(yè)村績(jī)賓（更收鋼入赤）念，續(xù)財(cái)體務(wù)滲經(jīng)枕理跡沒誓有娃同困意漠。哄可邀能剃是都什悉麼稿原個(gè)因棟？再刮次黑確蒼認(rèn)指劍會(huì)責(zé)計(jì)牢信具息坐系庭統(tǒng)侮經(jīng)誓過垃加腐工濾，昆對(duì)橡需絲式要輸釘出的霧會(huì)腹計(jì)粱信何息想進(jìn)糠行婚確恥認(rèn)管，析以盛決門定是箭否私應(yīng)謝該晝作抖為拍某雷一鄰項(xiàng)誓目幼正篩式乎列引入戶會(huì)管計(jì)潑報(bào)負(fù)表的烈過挺程功。[例3儀]2戲0瓜0借1年1鐵0月7日何預(yù)烏付晝從痛本脹月侮開補(bǔ)始厲的司未探來1奮5個(gè)微月命寫父字嬸樓握租鋪金1圓5悅0遲0婚0旅0元兇。預(yù)瀉付悉時(shí)千：借捆：遭待霜攤廁費(fèi)阿用1吳5敢0端0怪0鞭0貸盾：翁銀思行雀存遼款1蓋5舌0懶0友0逼0到協(xié)年漆底蔑編提制殖報(bào)受表綿時(shí)訂，魯對(duì)寒該滲筆悔業(yè)搶務(wù)糾，重如車何孟做流再獎(jiǎng)次緩確況認(rèn)斧？會(huì)止計(jì)移確滲認(rèn)我的赴標(biāo)追準(zhǔn)疲主辦要夫包扣括役以貿(mào)下隊(duì)四抬個(gè)馳方淡面娘：1。符香合炊定延義。即辟一朽項(xiàng)遼經(jīng)擾濟(jì)銷業(yè)交務(wù)筑在榨某如一英會(huì)舒計(jì)查期頌間四是菊否對(duì)抹某相些協(xié)會(huì)柄計(jì)責(zé)要栗素增閣減傳變簡(jiǎn)化吸產(chǎn)切生忌影不響顏，鑼辨模認(rèn)響與蟲確含定榨時(shí)錫必露須示按欣照螞這欲些袋會(huì)瘦計(jì)容要濫素居的濫定照義疼進(jìn)吩行蛋判扇斷緣瑞。2?？晌蛴?jì)判量鵝性。獵即敏一博項(xiàng)紗經(jīng)建濟(jì)再業(yè)午務(wù)去要螞進(jìn)約入茅企完業(yè)騎的森會(huì)銜計(jì)距信叨息追系褲統(tǒng)儉，休其耗對(duì)怕某雙些寒會(huì)趙計(jì)稠要瘋素備增剪減洽變盾動(dòng)內(nèi)影漆響殊的慎大歪小陣必捏須之具農(nóng)有辟一乳個(gè)博相幸關(guān)警的計(jì)料量立屬段性，妻可滲以藏充宴分醒、倡可根靠拆地暮用分貨匙幣駱予旱以睬計(jì)錦量維。3。相叉關(guān)悅性。狠即該在肌會(huì)學(xué)計(jì)膜報(bào)選表撞中猛輸游出萌的擁信棄息敏，方必茄須租是照相尊關(guān)套的與才霜能園予魯以光確射認(rèn)冬。4?？啥纯繐Q性。晶即趣信腦息甲是矩真絞實(shí)存的眼、遲可蘋核攀實(shí)帳的院、承無將偏包向忘性亮的弦。2、晴會(huì)費(fèi)計(jì)丈計(jì)池量指敢會(huì)件計(jì)貧信估息尤系英統(tǒng)攀對(duì)攔某旨一用會(huì)股計(jì)穴事國(guó)項(xiàng)誰引貴起稠會(huì)碗計(jì)陽要驢素份、渡會(huì)始計(jì)棍科惕目固增疏減冰變爐化陽的金沿額蹦大縱小幣及網(wǎng)其陷余恢額肢進(jìn)踏行艱確乎定肉的器過巖程。涉插及楊到朗兩餃個(gè)絕方漠面渣的銷問掉題遵：計(jì)撕量窩單友位和計(jì)尾量想屬桶性。計(jì)蘿量耀單債位巴：鋪指北計(jì)赴量谷尺喜度陶的歇量立度緩單緣瑞位勿。計(jì)惑量去屬筒性貿(mào)：劫指屈能細(xì)夠籌反梢映掀會(huì)極計(jì)抬要次素填特女性嬸、縱并尿能孟夠摧用佩貨粥幣杠量誦化暴的偵方立面幻玉。[例]歷登史秩成睬本削、貍現(xiàn)像行墾成至本活、抵現(xiàn)恐行役市裁價(jià)繞、嚼可急實(shí)汽現(xiàn)敢凈崗值延、豆未齒來痰現(xiàn)校金斤流朋量棟的咸現(xiàn)碗值炸等誘計(jì)縱量嚷標(biāo)揚(yáng)準(zhǔn)才都略可倆以通用功來絞計(jì)埋量剛資唐產(chǎn)猶價(jià)區(qū)值僵。3、殖會(huì)匆計(jì)豬記叔錄指倍會(huì)昂計(jì)染信疏息艇系膝統(tǒng)掙對(duì)嶺企稀業(yè)銅發(fā)醬生思的煌、密已禽確滲認(rèn)踏的鬼經(jīng)狼濟(jì)送業(yè)擔(dān)務(wù)濕轉(zhuǎn)笨化疫為菊會(huì)培計(jì)北信巨息居進(jìn)障行儲(chǔ)鍛存誘的疑過綱程。4、遭會(huì)亦計(jì)個(gè)報(bào)貨告指敞會(huì)截計(jì)鮮信鞏息愚系郵統(tǒng)塌向胡企躲業(yè)巨的燭利栽害凱關(guān)僻系廣者披徹露歸會(huì)告計(jì)紅信緒息的衣過突程播。會(huì)填計(jì)炮核電算惰基婆本烘程必序?qū)彽魏酥略枞牒百~弓過縫賬反調(diào)即賬班與逗結(jié)短賬廟編判制場(chǎng)報(bào)乘表始貌憑瞇證初占次憶確叢認(rèn)果與貨計(jì)廣量蝕記鄉(xiāng)豐錄雄再悼次掉確址認(rèn)啟與規(guī)計(jì)層量止對(duì)君外留報(bào)磁告日螺常峰的炸會(huì)習(xí)計(jì)閘工絨作誕期騙末挖的無會(huì)貓計(jì)姑工苗作三軟、調(diào)收賬損與臉結(jié)掠賬1、季調(diào)梨賬又冶稱爬“恰賬揉項(xiàng)夫調(diào)悟整零”倚，潑是泉指信企證業(yè)蘿的慮會(huì)控計(jì)濫信皆息替系睜統(tǒng)部為漫了檔準(zhǔn)出確蜓地桿計(jì)雞量氏當(dāng)誰期捷的副收疤入伸、耀費(fèi)證用削以今及每資摘產(chǎn)非、引負(fù)傷債效，獲在絲式會(huì)肺計(jì)憐期危末按吐照刑權(quán)援責(zé)飯發(fā)題生奇制濱對(duì)碧有終關(guān)扶的凡賬檢戶言記頂錄豬進(jìn)恭行僵調(diào)厭整里的嘗過確程。為磚賬廢項(xiàng)斬調(diào)號(hào)整芝的固會(huì)歌計(jì)白事孝項(xiàng)做而權(quán)編杠制推的憐會(huì)絡(luò)計(jì)詢分月錄切，抓稱礎(chǔ)為調(diào)跡整怕分驕錄。調(diào)卷賬獄工霞作應(yīng)是釋月嫁末結(jié)斑束棄本期月滴核簡(jiǎn)算裝內(nèi)辭容的姑第忘一菜步調(diào)鉤賬顏的情目岡的愚是拼為餃了保聚證允賬曉簿雅記尺錄晌符平合讓要螞求暫、體準(zhǔn)龍確調(diào)督賬切是勉在貫會(huì)匠計(jì)意主梯管催人莊員菊的經(jīng)監(jiān)蛛督事、見指赴導(dǎo)何下敵完仇成蝴的2、葬對(duì)燃帳對(duì)指帳憶簿君記驢錄攜進(jìn)煉行啄的稿核券對(duì)節(jié)工朵作始。包弦括友：帳扭帳核旬對(duì)狹：丘總絲式賬報(bào)與錫明寸細(xì)筑帳帳哈證核企對(duì)磨：刷賬膛簿殿與刃憑畝證帳陜實(shí)核旺對(duì)著：影賬皺簿托與考實(shí)陣物3、叫結(jié)舍賬結(jié)紗轉(zhuǎn)方有呼關(guān)慶帳疤戶芒、結(jié)敗束竟各想個(gè)魄賬屋戶粗的部日膏常鎖記獨(dú)錄，覺借小以椅反北映暑某紀(jì)一嬸時(shí)肺期域企畝業(yè)籮的盤財(cái)友務(wù)隆狀驢況笛和呆經(jīng)銅營(yíng)笑成妄果錢。結(jié)少賬奮是編楊制鳴會(huì)恨計(jì)得報(bào)未表家的欣前撕提結(jié)揮賬叼的目例的銅是莖匯咬總計(jì)寬算溜當(dāng)跟期判有趁關(guān)現(xiàn)會(huì)釘計(jì)慰數(shù)蠶據(jù)結(jié)碌賬含意滅味固著正當(dāng)治期功會(huì)券計(jì)發(fā)記伶錄話的承結(jié)晚束糾，猾即一子個(gè)械會(huì)踢計(jì)守循結(jié)環(huán)皇的共結(jié)患束。四惹、噸試外算級(jí)平欣衡龍與刑工禮作毯底補(bǔ)稿1、述試舒算怨平略衡檢婦查刊和駱驗(yàn)匠證勺賬綢戶獨(dú)記滾錄倒正小確饑性歲的瞧方芬法浩，相叫嫩試踢算剪平吃衡左。1。蛾賬欣戶井余消額名試?yán)O算研平葬衡服：根忽據(jù)牽會(huì)飄計(jì)善等彎式做：瓦資養(yǎng)產(chǎn)=負(fù)濃債+所顆有悼者說權(quán)腳益全晚部尿賬暮戶蛙借研方問余解額醉合小計(jì)=全滲部蹲賬積戶鈔貸舊方撓余販額弓合瘋計(jì)2。胸發(fā)曾生振額露平耗衡障：根均據(jù)揉記雀賬欣規(guī)蘇則盆：關(guān)有恥借薄必疏有凝貸餅，靠借柳貸指必狠相教等全終部蘇賬屠戶花借透方隔全撞部削賬扯戶巨貸奪方本薯期仆發(fā)怪生掠額廁合蟲計(jì)=本樹期國(guó)發(fā)賢生嘩額伐合園計(jì)試烈算笛平給衡家表賬戶名稱期初余額本期發(fā)生額期末余額借方貸方借方貸方借方貸方問傲題1。脹如袍果新通煌過吼試懲算蛙平峽衡改的融方榮法撐，歌確具認(rèn)愛全爺部掃賬公戶禿本竟期鑼借應(yīng)方犬余筑額準(zhǔn)合校計(jì)絮和率貸凡方貌余鉗額掙合仙計(jì)乓相偶等雙，懷而樹且蒙借眾方串發(fā)狀生觸額褲合敗計(jì)慎與映貸蘆方終發(fā)舟生望額漫合刃計(jì)廊也射相議等離，田能皂否扇就薄此書確星定供