賬戶與借貸記賬法的含義

第三講賬戶與借貸記賬法《基礎(chǔ)會(huì)計(jì)學(xué)》課程開(kāi)發(fā)組1本講主要內(nèi)容賬戶的含義賬戶的結(jié)構(gòu)借貸與增減復(fù)式記賬法借貸記賬法登記賬戶2問(wèn)題全球會(huì)計(jì)人才告急——四大:哪兒找德才兼?zhèn)涞馁~房先生安永英國(guó)的董事長(zhǎng)蘭德先生感慨地說(shuō)：“從去年到現(xiàn)在的18個(gè)月中，會(huì)計(jì)人才奇缺的狀況沒(méi)有得到根本緩解。21世紀(jì)什么最值錢，對(duì)于像我們這樣的專業(yè)會(huì)計(jì)公司，當(dāng)然是‘會(huì)計(jì)人才’了?！保?005－7－21）《辛德勒的名單》與會(huì)計(jì)伊查克·施泰恩媽媽的賬本與全家人的心情？3問(wèn)潤(rùn)題飛（傍續(xù)淋）家犯庭監(jiān)是桶如誘何摘記仆錄勇其畫收贈(zèng)入缸與廊開(kāi)在支睬的貌？企灰業(yè)樸是苦如循何穴記吊錄呀其奸經(jīng)數(shù)濟(jì)堵業(yè)炮務(wù)叨的積？現(xiàn)壘代仇賬另房望先喉生貧與貧古帆代硬賬懷房植先學(xué)生酬有喊區(qū)浙別稻嗎門？要盡回曾答仔這買些慈問(wèn)裹題銀，教需啞要紙關(guān)門注稻以填下崖幾酬個(gè)窩方倒面活：會(huì)腹計(jì)校有陡哪扛些批記鹿錄當(dāng)方手法退？會(huì)常計(jì)荷記邁錄道經(jīng)狂濟(jì)趕業(yè)骨務(wù)罩的蠟程昌序項(xiàng)和柜步粘驟融有滿哪法些篇？4帳爭(zhēng)戶闖的辰含折義所紅謂猜賬蝕戶鎮(zhèn)，斬就涉是蜓對(duì)亞會(huì)帖計(jì)范要以素慕進(jìn)個(gè)行槐分寸類狹反步映奮所吹規(guī)掙定浙的民項(xiàng)額目壯及充其圖使育用趁方盯法會(huì)混計(jì)止要瘋素清的場(chǎng)進(jìn)大一伯步毒分葡類賬妹戶歌結(jié)飄構(gòu)趁與避登廊記理方蘿法5賬玻戶添的筐分向類賬魯戶矛與杠會(huì)忌計(jì)臥要垃素資京產(chǎn)敬類昆賬仆戶塘：框現(xiàn)亂金浮、蠶庫(kù)湊存孟商闖品槳、稻固黑定朝資撲產(chǎn)負(fù)派債默類料賬擱戶破：愛(ài)短爸期斗借親款聲、抬長(zhǎng)管期眨借禾款淚等所唇有萄者克權(quán)擦益悔類茂賬械戶獸：絞實(shí)臉收旬資鹽本射、搖盈僚余模公母積怠等費(fèi)恐用群類督賬識(shí)戶扣：叢管刊理擱費(fèi)庸用季、曬商族品炭銷拿售兄成瓶本弊等收奧入卷類恥賬而戶和：損商故品拳銷倘售毫收被入呈等利繁潤(rùn)咬類豎賬碧戶際：舞本殃年斑利獸潤(rùn)6賬犁戶賄與臟會(huì)別計(jì)奸科苗目賬運(yùn)戶背是唱對(duì)糊會(huì)齡計(jì)誰(shuí)要方素僵進(jìn)鉛行抄分婦類艇反生映歐所礎(chǔ)規(guī)絨定蓬的筐項(xiàng)講目過(guò)及丑其驚使燈用鼻方液法媽。會(huì)朝計(jì)殼科展目啊則北是丙對(duì)號(hào)會(huì)附計(jì)膨要娛素肅進(jìn)存行殿分使類啦反額映帳所晝規(guī)博定仿的扔項(xiàng)補(bǔ)目尊，俱也半稱鈴為猴賬認(rèn)戶辣的首名抽稱久。7設(shè)完置鮮賬叨戶片的掃原威則單悼個(gè)藥賬瞎戶館與蹦全麥部送賬楊戶杯：競(jìng)獨(dú)僻立緞地景說(shuō)轎明村會(huì)拆計(jì)圣要盜素掛中物的揀某沉一模方勢(shì)面今與杠系理統(tǒng)叨、及全蓮面肌地鍋反駝?dòng)忱矔?huì)躍計(jì)傲要軍素盲以譯及悉整驕個(gè)銷財(cái)硬務(wù)堡會(huì)抗計(jì)可對(duì)混象滿未足酒決海策疾與宇管桃理嚇的紗需譯要考飄慮資行灰業(yè)逝特口點(diǎn)塞，饒統(tǒng)掘一鍛性殃和宿靈化活垃性尊相亮結(jié)診合8?；栌冒磿?huì)擺計(jì)宴科孝目資產(chǎn)類科目現(xiàn)金應(yīng)收賬款壞賬準(zhǔn)備待處理財(cái)產(chǎn)損溢材料采購(gòu)庫(kù)存商品原材料長(zhǎng)期投資固定資產(chǎn)累計(jì)折舊無(wú)形資產(chǎn)長(zhǎng)期待攤費(fèi)用原材料其他應(yīng)收款預(yù)付賬款應(yīng)收賬款銀行存款短期投資產(chǎn)成品9常曠用雪會(huì)項(xiàng)計(jì)圈科悠目殼(增續(xù)棉）負(fù)債類科目應(yīng)付債券長(zhǎng)期借款預(yù)提費(fèi)用應(yīng)付利潤(rùn)或應(yīng)付股利應(yīng)交稅金應(yīng)付福利費(fèi)應(yīng)付工資其他應(yīng)付款預(yù)收賬款應(yīng)付票據(jù)應(yīng)付賬款短期借款1隆0常抹用杰會(huì)話計(jì)亭科無(wú)目扭(達(dá)續(xù)仁）盈余公積資本公積實(shí)收資本或者股本所有者權(quán)益類科目1紗1會(huì)叼計(jì)蜻科度目貞表第（洪續(xù)福）收入類科目其他業(yè)務(wù)收入主營(yíng)業(yè)務(wù)收入投資收益營(yíng)業(yè)外收入1之2常貍用排會(huì)廁計(jì)旦科寨目福(怖續(xù)暴）所得稅營(yíng)業(yè)外支出其他業(yè)務(wù)支出主營(yíng)業(yè)務(wù)稅金及附加營(yíng)業(yè)費(fèi)用主營(yíng)業(yè)務(wù)成本財(cái)務(wù)費(fèi)用管理費(fèi)用制造費(fèi)用生產(chǎn)成本費(fèi)用（成本）類科目1啄3常崗用怖會(huì)牌計(jì)鳳科哲目紗(騙續(xù)過(guò)）利潤(rùn)類科目（利潤(rùn)分配）本年利潤(rùn)1偽4常儉用擇會(huì)繞計(jì)茫科融目叛(鴉續(xù)算）特鄙殊汽賬代戶打冊(cè)括妻號(hào)占的宋會(huì)仗計(jì)倒科蝕目秘，彈如旺壞位賬藍(lán)準(zhǔn)陰備敞、亞累綢計(jì)爆折使舊唯、鳥利嫩潤(rùn)艱分唐配艙分仍別是是故應(yīng)甲收沸賬寇款姿、雪固認(rèn)定辭資美產(chǎn)胡、處本換年擋利厚潤(rùn)烤的勾抵醬減趕科租目姑(腥備弄抵趨調(diào)虜整做賬牛戶肯)揪。待餓處升理榜財(cái)?shù)禺a(chǎn)團(tuán)損慰溢叔等壇會(huì)姿計(jì)蠶科怕目蠅具開(kāi)有用雙寫重槽性否質(zhì)1遭5賬叨戶好的鑰多改層貴次離的毛分賊類嫌記揭錄束體薄系賬介戶唯的洞層的次立取路決陳于還分筐類減的斗詳慚細(xì)裁程羊度賬箏戶樓的予層輛次三級(jí)賬戶（明細(xì)分類賬戶）a2三級(jí)賬戶（明細(xì)分類賬戶）a1二級(jí)賬戶B二級(jí)賬戶A一級(jí)賬戶總分類賬戶1跌6總臉?lè)制碱愰w賬漫戶甚與蝦明樹細(xì)欣分妙類雪賬踢戶坦的鑒關(guān)避系總紅分嘴類灘賬構(gòu)戶粘提武供嘴總惱括輛的斤信碗息窗，料明宣細(xì)隊(duì)分崇類貢賬嘩戶編提捉供抽詳央細(xì)腸的莫信渠息從考數(shù)睜量拌上套看握，納總折分粱類指賬劣戶齊“液金獄額督”風(fēng)的晶借總方暢合默計(jì)血、秋貸凡方填合杯計(jì)銳和疾余匯額包應(yīng)差當(dāng)果與衡它濁所鎖統(tǒng)條馭晝的妨所夏有句明些細(xì)盞分迅類裳賬胸戶飲的古借講方箏合切計(jì)敵之規(guī)和征、匪貸燈方亞合供計(jì)出之騙和臂和森余成額麥合絲式計(jì)金之仔和似各粉自滴保步持擁相淹等形?？倸q分源類蒼賬挪戶佳對(duì)陜明典細(xì)場(chǎng)分臂類呈賬蠻戶挨起律著禽控揭制脖的身作插用舅，帽而錯(cuò)明輝細(xì)術(shù)分?jǐn)R類及賬軋戶央則譽(yù)是鴿總減分辰類旨賬永戶猛的融補(bǔ)腥充懲和按具悅體話化奴，偶起所著萬(wàn)輔活助斤總頓分運(yùn)類葉賬屬戶佛的苗作番用爬。1削7賬堡戶恰結(jié)銷構(gòu)賬浸戶跡的航結(jié)滴構(gòu)元應(yīng)探能爆指從明譽(yù)經(jīng)能濟(jì)社業(yè)乒務(wù)舉所誤引鈴起止經(jīng)蜓營(yíng)莖資濫金趕運(yùn)渴動(dòng)逼某揚(yáng)一采組炒成資部豎分蝴(浩具鞭體燭表雪現(xiàn)登為舊某華一蕉會(huì)土計(jì)獲要塔素怖或驢賬械戶厭)柔的差變貪動(dòng)含方纖向棕、土變片動(dòng)鎮(zhèn)金后額賞及絨其雷結(jié)享果曠。1別8賬見(jiàn)戶貌結(jié)察構(gòu)載（巷續(xù)從）賬助戶泥的絞基兵本那結(jié)齡構(gòu)猴分蒜為船兩區(qū)部救分效，一己部侄分濫反浪映蜓增斗加一叮部咱分毅反音映忍減精少賬蛇戶浮結(jié)晶構(gòu)繳的怪兩撥個(gè)衡方陳向礎(chǔ)可聰以盲用磚不臉同散的喉符帥號(hào)杯表篇示笨。綿在坡借蛇貸珍記戴賬患法獻(xiàn)下現(xiàn)，鞠用擱借窯方萄和貪貸夫方戚表女示凱賬湯戶獨(dú)的袍兩喬個(gè)糠方拋向移。1憑9賬觀戶頃結(jié)洲構(gòu)角（微續(xù)放）賬慣戶原金慘額也：期敏初稼余問(wèn)額本貫期及增例加太額本殺期柏減丹少鄉(xiāng)豐額期奏末胖余賽額余選額育一潛定歉在捐增嘉加宗方賬寺戶坦金唐額擁四葡個(gè)蹄指住標(biāo)夾之靜間富的頃關(guān)懇系期末余額期初余額本期增加額本期減少額＝＋－2丘0“紐奉丁斯”劍字煤賬常戶拋結(jié)笛構(gòu)屬拳教仿學(xué)掃用絨賬番戶在塑借顯貸薯記房誠(chéng)賬餓法嬸下衫，寒左咸邊青為諒借書方急，列右悶邊融為罷貸誘方廊。語(yǔ)（蛛約安定搶俗排成溝）暗。借方會(huì)計(jì)科目貸方2欄1引迷入薄“炮會(huì)盜計(jì)繪分結(jié)期挪”會(huì)針計(jì)壟期制間提禿供拆財(cái)黃務(wù)遇報(bào)關(guān)表燦的頸間京隔防期金間通份常藥把渣一脆年羨作設(shè)為關(guān)一數(shù)個(gè)昌會(huì)歡計(jì)視期嗽間會(huì)析計(jì)窮分筐期愛(ài)也容可云以善半穩(wěn)年斑或乖季宅為轉(zhuǎn)單叔位為忙什非么澡需夫要碧進(jìn)唉行訴會(huì)許計(jì)披分汗期檢？現(xiàn)沉代途會(huì)妄計(jì)徒之甘父宜帕茅喬才利嚷(乖P劇a件c爽i犧o騰l控i李)晌：“東…所因受為震經(jīng)開(kāi)常薪的繩會(huì)懲計(jì)妨核江算習(xí)有畜利嚇于卷保幸持臥長(zhǎng)躺期致的遣合挎作丸關(guān)鎖系功”我艘國(guó)悼《拼企萬(wàn)業(yè)妥基武本彼會(huì)砍計(jì)象準(zhǔn)純則份》秋的綠規(guī)餅定2呼2復(fù)斗式個(gè)記芝賬李法復(fù)抖式竿記些賬翻法您的勉涵價(jià)義任縱何慘經(jīng)旬濟(jì)追業(yè)暫務(wù)丘都固會(huì)懼涉穴及常兩贊個(gè)環(huán)或路兩若個(gè)匠以拳上脹的虹方床面復(fù)都式返記且賬總法品就黃是循對(duì)蹦每下項(xiàng)那經(jīng)寧濟(jì)犧業(yè)論務(wù)寺都詠要鍵以丙相案等罩的尸金習(xí)額攜在敘兩織個(gè)即或伴兩晶個(gè)桌以京上榜相使互括聯(lián)洗系未的允賬說(shuō)戶宮中迅進(jìn)騾行惠登蔽記用，謝借冷以惹全額面跳反拋映著資尼金矩運(yùn)呆動(dòng)哈的渠來(lái)長(zhǎng)龍做去嬸脈粉的杠一均種觸科芽學(xué)曉的嘆記艇賬宴方歸法權(quán)。2捐3復(fù)匯式綿記宜賬罷法復(fù)柄式琴記棟賬鴉法收的醬基泛本景特竄點(diǎn)通鞏過(guò)糞兩糟個(gè)辯或決多奸個(gè)對(duì)賬左戶朋，譽(yù)同芳時(shí)產(chǎn)如拜實(shí)揮反致映爽所掏涉禾及舍的低兩陷個(gè)沉或欄多標(biāo)個(gè)昂方甲面擱。反閃映陜資役金留運(yùn)御動(dòng)虛的晴來(lái)睡龍貓去皮脈2妹4復(fù)雜式切記娃賬霞法復(fù)公式雜記努賬慚法諒的破要盡素記航賬驗(yàn)符抽號(hào)例未如滲：走“記借航”考與盛“姑貸敞”晴；“臉增情”未與幻玉“刮減藥”記庫(kù)賬昨規(guī)煌則試社算膨平董衡2州5借腰貸妻記灘賬術(shù)法深—請(qǐng)記卷賬飄符樓號(hào)確及秧其抓涵隙義借援貸油記廚賬著法險(xiǎn)以皆“撈借傾”騎和滴“爪貸本”金作捏為胃記機(jī)賬丹符礎(chǔ)號(hào)“導(dǎo)借白”異和蓄“橋貸湖”儀表猴示找賬兼戶都中地兩倆個(gè)全固倘定鉆部僚位鬼，肅左卻邊蛙為撫“暑借匙”祖，落右估邊猛為袍“甘貸普”2賤6借幣貸危記穗賬尾法狹—耍記竭賬邊符姿號(hào)脈及斷其拆涵超義圣(掉續(xù)騙)“庫(kù)借緞”梅、扶“匙貸運(yùn)”銷純添粹恨是惠記鼠賬吵符爆號(hào)閘，況是目會(huì)蝴計(jì)薄上議的加專堵門羽術(shù)窗語(yǔ)近，麻既里不抹能這按直其斬本撞來(lái)諸的恰字午義墊去熊理四解謠，跑也彩不釘能珠直繞接罪當(dāng)玩作瞞增盟加黑或橡減直少“滔借通”稿和多“王貸幫”兇可罵以梳指甩明爸賬戲戶治的墓對(duì)商應(yīng)溪關(guān)約系允，速通府過(guò)畫賬淋戶濕的誦對(duì)奪應(yīng)箭關(guān)飯系釀可禁以測(cè)了榮解賓資晚金宴運(yùn)細(xì)動(dòng)降的呢來(lái)直龍錯(cuò)去裹脈“慮借閘”哈和宵“卵貸橋”撒可證以脾用搜來(lái)搭判架別獅賬喚戶館的互性臂質(zhì)凡象是頓余莫額味在鍵借盜方特的給賬瞧戶販為蓮資材產(chǎn)據(jù)類躬賬巨戶余勾額夏在垃貸船方藏的芽賬首戶徹為霉負(fù)緞債圓類晚賬舅戶境或具所場(chǎng)有炸者針權(quán)近益薯類府賬摩戶2幫7借蘆貸喘記渡賬才法完—凍賬漏戶炸結(jié)辣構(gòu)資鐮產(chǎn)可賬掌戶萄結(jié)答構(gòu)資船產(chǎn)訊的豬增慨加綠記墓在障賬弦戶沉的贈(zèng)借病方突，暫減旬少鏡記采在店賬貌戶駱的裕貸饅方段，株如芒有升余仇額趨必傻定缺在技賬懷戶查的印借倦方資充產(chǎn)隨類汽賬繁戶感各趟指仙標(biāo)精之另間芹的此關(guān)板系期末余額（借方）期初余額（借方）借方發(fā)生額（本期增加）貸方發(fā)生額（本期減少）＝＋－2風(fēng)8借陪貸添記遍賬王法添—快賬擋戶驚結(jié)摟構(gòu)負(fù)暑債月和滅所姐有獨(dú)者萄權(quán)裙益禍賬五戶灶結(jié)島構(gòu)負(fù)啦債亞和棋所宗有再者象權(quán)價(jià)益氏的薄增談加禁都疑記以在貌賬煤戶繪的賄貸誕方啟，暗減煩少嘴記善在詠賬憲戶塌的送借鈔方英，艇如頁(yè)有孟余善額雹則邪必胳定助在碌賬蟲戶組的叛貸貞方小。負(fù)焦債瓣和零所蒼有編者弦權(quán)鼓益孩類奔帳刃戶絕各戚指膀標(biāo)核之錫間聽(tīng)的屢關(guān)南系期末余額（貸方）期初余額（貸方）貸方發(fā)生額（本期增加）借方發(fā)生額（本期減少）＝＋－2許9借少貸站記葡賬嘴法語(yǔ)—票賬孔戶砍結(jié)頁(yè)構(gòu)嫌（航續(xù)俱）從薦會(huì)航計(jì)統(tǒng)恒攜等敘式要推漁導(dǎo)乓賬迷戶如的野結(jié)恭構(gòu)利潤(rùn)（利潤(rùn)分配前）費(fèi)用收入所有者權(quán)益所有者權(quán)益負(fù)債負(fù)債資產(chǎn)資產(chǎn)＋＝＋＋＝＋＋3販0費(fèi)蠶用慨類繪賬慢戶劃的貍結(jié)蔑構(gòu)途與挑資遺產(chǎn)攀類檔賬延戶鋒的劇結(jié)菠構(gòu)拾相介類陰似費(fèi)透用佳類聚賬碧戶房誠(chéng)期婚末燥余愧額井的頑計(jì)屋算圓公稀式饑與放資盯產(chǎn)泉類床賬紋戶典相姿同收居入喇類土和錯(cuò)利悼潤(rùn)狗類是賬匹戶抹的蘇結(jié)詠構(gòu)租則功與鈴負(fù)種債癥類固和郊所販有始者錢權(quán)顛益錢類藥賬擱戶事結(jié)牽構(gòu)甲相珍類傅似收悶入振類羅賬跟戶暫和掛利壺潤(rùn)籃類振賬偷戶練期仿末介余友額悅的戰(zhàn)計(jì)芳算啟公穗式菠與艘負(fù)箭債抓類諸賬閑戶獄和海所陵有勺者雷權(quán)抹益橋類環(huán)賬安戶嚇相神同3永1“蔥借禽”尋、稀“綢貸梨”蒼與部增凳減借噸與畜貸哭的蔑對(duì)煙立球統(tǒng)滾一潔：宇一碑個(gè)刺表卡示雙增磁加同，漢另橋一驚個(gè)須表記示埋減沾少快。會(huì)照計(jì)竹要吩素范中愧資國(guó)產(chǎn)月與謠權(quán)肉益殖的艇對(duì)尋立揭統(tǒng)亭一會(huì)觀計(jì)畏要桶素沖中辱收司入等與圣費(fèi)飄用姐的爭(zhēng)對(duì)坑立地統(tǒng)漸一

會(huì)計(jì)科目借貸資產(chǎn)類賬戶記增加負(fù)債和所有者權(quán)益類賬戶記增加負(fù)債和所有者權(quán)益類賬戶資產(chǎn)類賬戶記減少記減少收入利潤(rùn)類賬戶記減少費(fèi)用類賬戶記減少費(fèi)用類賬戶記增加收入利潤(rùn)類賬戶記增加3桃2某物類屢賬而戶同中凡某疏些沈作怎用中相質(zhì)反御賬揪戶裁的另反蹦向彎結(jié)價(jià)構(gòu)“添借晨”庸、閑“形貸綿”遇與肝增躍減會(huì)計(jì)要素中收入與利潤(rùn)、利潤(rùn)與權(quán)益的同一性收入類賬戶、利潤(rùn)類賬戶與權(quán)益類賬戶的同一性資產(chǎn)類賬戶與費(fèi)用類賬戶的同一性會(huì)計(jì)要素中資產(chǎn)與費(fèi)用的同一性3圓3借落貸何記輕賬壺法織—期記彼賬布規(guī)永則借壓貸猾記灑賬滔法臭的帶記霧賬蠻規(guī)面則軟為衫：有乘借古必惕有松貸驚，濾借暖貸逮必射相步等記曠賬園規(guī)夢(mèng)則朵的什涵超義任贈(zèng)何推一程筆季交引易拔或業(yè)事碼項(xiàng)叫的社發(fā)衣生萄，冷都蜻必療然濕會(huì)稻同胞時(shí)燙導(dǎo)充致根至桐少削兩雖個(gè)吃帳襲戶行發(fā)娛生男變真化所啦記討入霧的拒帳旨戶豬可題以頂是貓等絡(luò)式隨同脆一壤方咐向緊，舌也間可順以孝是晶不霉同釘方禽向所譽(yù)記蛾入懸兩甜個(gè)南帳忘戶唱的遙金這額蹤蝶，各借牲方題和奇貸太方慶必許須熊相喬等3藍(lán)4會(huì)奶計(jì)萌分家錄所名謂組會(huì)鳥計(jì)避分鞭錄狹，羨是騎指恐對(duì)紙每斷項(xiàng)蘇經(jīng)續(xù)濟(jì)麥業(yè)額務(wù)兼都越按培復(fù)滿式益記慈賬腹要個(gè)求糕，龜分俊別籮列挪示地出充應(yīng)站借嚷、賤應(yīng)童貸窮賬伏戶貌及公其品金投額艱的浩一肺種駕記委錄賬兇戶弓的穗對(duì)隱應(yīng)航關(guān)敏系膛與酷對(duì)眉應(yīng)旱賬陵戶簡(jiǎn)醫(yī)單慎分歸錄塞與脅復(fù)扮合父分名錄簡(jiǎn)智單否會(huì)廉計(jì)純分姓錄討：豈一混借宮一往貸復(fù)篩合員會(huì)武計(jì)趁分說(shuō)錄修：殺一稼借琴多限貸祥；一灶貸狹多簡(jiǎn)借3攀5簡(jiǎn)妻單桐分摩錄皮的蚊格甚式復(fù)隊(duì)合繭分檢錄你的闖格動(dòng)式會(huì)迎計(jì)刺分渣錄亭（排續(xù)含）借沈：而×猶×緣瑞×建科蘋目日金望額貸的：關(guān)×涌×丹×就科倚目枝金振額借刺：攔×端×月×囑科批目憤金撤額貸盡：伙×慶×脊×拼科性目炎金爺額×際×普×鴉科功目帆金艘額借餃：跌×珍×落×丹科插目士金梁額×君×挪×問(wèn)科賴目檔金榨額貸針：允×輕×押×駁科們目在金澤額3皆6編吐制患會(huì)離計(jì)刪分圍錄告的繁步忠驟判銷斷蜘所棉要進(jìn)處途理羊的禽交匯易竟或哈事形項(xiàng)負(fù)引究起謀了斬哪稱些結(jié)帳鑄戶核產(chǎn)勞生攀了約變歪化判必?cái)嗥筮@璃些低帳恩戶耍的鐘性館質(zhì)確宇定將這擊些旋帳愈戶卸受述影岔響雅的砍方堅(jiān)向蘋是殼增碧加沒(méi)還坦是江減癢少根面據(jù)后這譯些府帳隸戶穗的姻性牽質(zhì)爹和寬其推增盯減備方份向送，約確派定束究棕竟辯是樸借山記隨還弊是緣瑞貸古記按貨格語(yǔ)式具編荷制耕完普整休的耀會(huì)容計(jì)廉分負(fù)錄3階7登孫記告賬爽戶從失會(huì)專計(jì)紋分割錄休到脾賬熟戶拳：蠢過(guò)臭賬賬促戶飽的杜平賺行園登否記實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)分錄總分類賬戶明細(xì)分類賬戶3罵8登板記沖賬異戶己（挺續(xù)兔）平志行辦登屢記錄的壞要收點(diǎn)時(shí)父期命相百同應(yīng)佳在慈同室一妙會(huì)遮計(jì)統(tǒng)期卸間倉(cāng)在鑒有匙關(guān)共總雕分森類騎賬戲戶粉和矮有迷關(guān)端明劍細(xì)傾分感類也賬擴(kuò)戶什中建進(jìn)筐行析登副記方犯向蜂一塘致總級(jí)分癥類右賬親戶煩和避所滿屬服明提細(xì)啊分晉類所賬研戶椒登麥記欄在卸相撿同剪的野方甚向金悅額扶相樂(lè)等記必入傍總?cè)Ψ珠g類興賬移戶構(gòu)中土的句金格額載必耽須子與伸記左入質(zhì)所諸屬島有響關(guān)廁明盜細(xì)誓分經(jīng)類租賬瀉戶禮中裕的撲金掌額插之抽和抬相雙等3譽(yù)9登豪記脹賬弊戶中（愿續(xù)渡）平隔行邊登據(jù)記箏的液結(jié)掏果凳：所屬明細(xì)分類賬戶的期末余額之和總分類賬戶期末余額＝＝＝＝總分類賬戶本期借方發(fā)生額所屬明細(xì)分類賬戶本期借方發(fā)生額之和總分類賬戶本期貸方發(fā)生額所屬明細(xì)分類賬戶本期貸方發(fā)生額之和總分類賬戶期初余額所屬明細(xì)分類賬戶期初余額之和4炊0試糞算摔平姐衡功中能檢雅查摸日谷常棒核鐘算球資紐奉料逆的駐正渡確氧性宴和獎(jiǎng)完鍛整臭性為送編隙制風(fēng)資駕產(chǎn)婆負(fù)斑債嗎表束和盾收殃益類表江等文提澤供趟了圾基減本繳的隙會(huì)龍計(jì)嶺資劃料試爆算挎平糖衡虛的鞏兩榆個(gè)肥平缸衡詢公刊式重：全賺部歌賬上戶織的借患方烈發(fā)蹄生柏額習(xí)合腸計(jì)全胖部期賬黑戶梯的貸休方上發(fā)朗生度額罷合卵計(jì)全登部題負(fù)火債士和休所餓有廟者邁權(quán)員益扎類賬斗戶吉余充額黑合嘉計(jì)全腸部徑資易產(chǎn)吧類迅賬膀戶余宣額測(cè)合漢計(jì)＝＝4拐1試泉算舞平川衡甲能數(shù)夠塘檢計(jì)驗(yàn)乏的開(kāi)錯(cuò)儉誤會(huì)立計(jì)召分挪錄淹中拒一玩方灘金還額郵記鎮(zhèn)錯(cuò)一看方丙金泛額很遺冰漏水記持載棕或兄重噴復(fù)混記鉆載過(guò)渣入皇賬熟戶炒的圍一假方里金傾額麻過(guò)左錯(cuò)賺、坡一枝方贏方揪向更過(guò)界錯(cuò)分付錄翠中減一泄方生遺版漏皺、高重都復(fù)牙記恢載利過(guò)季入懷賬棟戶賬品戶燃借傾方忠或虹貸南方意合尚計(jì)堅(jiān)數(shù)贊計(jì)瘋算悅錯(cuò)攪誤在避賬煩戶菜借贊方研和迅貸副方資兩蒙個(gè)傅合拾計(jì)痕數(shù)朽相括減念時(shí)仗計(jì)請(qǐng)算庭錯(cuò)陸誤4總2試?yán)嗡惆∑铰押夥粦?zhàn)能司檢井驗(yàn)貧的陷錯(cuò)迎誤會(huì)島計(jì)嫂分雜錄涂中祖借肺貸孩雙螺方知全哭部疑漏族記全爹部瘋重告記方張向精顛推倒用降錯(cuò)較賬名戶4饒3引碑入貨簡(jiǎn)螺單待會(huì)疼計(jì)考報(bào)浩表資購(gòu)產(chǎn)虧負(fù)雜債侍表金讓算進(jìn)子脖股景份語(yǔ)公桐司慢資暴產(chǎn)銅負(fù)云債鼻表2瓜0舒0莖6綁年爬1拿2江月螺3毀1膀日故（搖單類位率：集百酒元邀）━勤━掠━悔━寧━儀━犧━食━尊━精━植━性━吳━標(biāo)━寺━夕━伶━洋━祝━東━偵━垃━炭━蘋━撕━煤━源━資銅產(chǎn)巡壽負(fù)講債橫和臟業(yè)英主倉(cāng)權(quán)冬益流擔(dān)動(dòng)年資拉產(chǎn)避流福動(dòng)鹿負(fù)熱債現(xiàn)件金器2鉤4馬0等0株0饞應(yīng)同付極帳克款嗓2放5機(jī)0處0務(wù)0應(yīng)判收善帳頁(yè)款狡1鄭5葉5夏0歐0霧其四他專應(yīng)枕付怒款憐2洞3異0百0辦拳公萬(wàn)用亞品再1他7汽8稻0稠0合鍵計(jì)軌5趟7寸3竭0肝0視合壺計(jì)黨2摩7飲3欺0華0長(zhǎng)儉期岸資驢產(chǎn)騎業(yè)碑主衣權(quán)朽益建樹筑即物躁6赴6嚷0群0褲0字股敗本逼(濕8淚0牙萬(wàn)們股酷)期8宜0嫂0榴0姐0留軌存冷收灑益飯1配6毛0鞭0得0合凡計(jì)齒9仆6雜0飲0倆0資賠產(chǎn)豈總拔額布1扶2陣3驢3亭0誓0怎負(fù)妥債驅(qū)及辛業(yè)孫主根權(quán)催益當(dāng)總權(quán)額鼻1適2寧3表3宮0查04幕4引馳入結(jié)會(huì)鴿計(jì)沖循披環(huán)實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)（原始憑證）會(huì)計(jì)分錄（記賬憑證）會(huì)計(jì)賬戶（會(huì)計(jì)賬簿）會(huì)計(jì)報(bào)表過(guò)賬試算平衡表進(jìn)行試算平衡編制報(bào)表分析經(jīng)濟(jì)業(yè)務(wù)，編制會(huì)計(jì)分錄4悉5本風(fēng)講防小陵結(jié)賬疊戶肅是潮按捉照迎會(huì)渾計(jì)平要?jiǎng)∷財(cái)?duì)騎經(jīng)貢濟(jì)鞏活每動(dòng)角進(jìn)芒行低分收類企記匙錄此的屆工倘具與矛會(huì)餐計(jì)殊要究素陵具宰有宋同哄一曠性千的保是享，