銀行會(huì)計(jì)學(xué)-基本核算方法

第2章基本核算方法本章提要第二章基本核算方法

基本核算方法是全書的技術(shù)基礎(chǔ)部分，主要介紹銀行會(huì)計(jì)的基本核算方法和基本核算技能。具體包括：銀行會(huì)計(jì)科目的設(shè)置和分類；銀行會(huì)計(jì)的記賬方法及運(yùn)用技術(shù)；銀行會(huì)計(jì)憑證的填制及傳遞處理過程；銀行賬務(wù)組織及錯(cuò)賬沖正的方法、會(huì)計(jì)報(bào)告等內(nèi)容。主要內(nèi)容2.1會(huì)計(jì)科目2.2記賬方法2.3會(huì)計(jì)憑證2.4賬務(wù)組織與賬務(wù)處理第二章基本核算方法2冬.從1會(huì)略計(jì)直科璃目2騰.鬧1西.倒1會(huì)佳計(jì)垃科煌目豎的守意匠義1．傅會(huì)蟲計(jì)?？棋伳磕X的唯概姻念會(huì)倡計(jì)華科贊目博就爆是們將失會(huì)淹計(jì)節(jié)對(duì)旬象續(xù)的拔具有體瘦要場素率，練按攀照嘩不兵同礦性高質(zhì)紗和牙管投理竟要滋求抱進(jìn)晝行割分勞類欠的康名口稱筋。兼它浮是漏總綁括五、網(wǎng)分刺類捉反面映豎會(huì)引計(jì)肺要宋素渡狀牢況繪，占統(tǒng)煎一猾會(huì)喇計(jì)繳核攝算趣內(nèi)除容作和針核綿算異口勞徑譜，銀明惡確亞財(cái)寺務(wù)虹收叨支看成玻果查，讓獲土取擊信謝息給資仿料旺的誦工鐘具伯。第望二療章魂基哈本很核貨算糧方認(rèn)法—來—會(huì)粘計(jì)識(shí)科惡目2緒.會(huì)涌計(jì)鬼科肝目慈的社作互用會(huì)荒計(jì)乖科聽目筑是悲銀次行濕會(huì)弓計(jì)插核啞算帝的灘基你礎(chǔ)懇，休它關(guān)在挑會(huì)尤計(jì)鎖核謙算瞧過柿程巧中曉起皂著婆重膨要壞的騾作聾用皂。吊其攝作屯用形主匠要夫有另以俊下攝幾善點(diǎn)敬：（1）鉤會(huì)喊計(jì)背科千目竹是擴(kuò)連趴結(jié)葉核埋算著方伴法排的碰紐蠟帶另。（2）飯會(huì)畜計(jì)管科索目刪是魄取識(shí)得億系資統(tǒng)漫信肆息玩資雕料座的僵保顫證新。（3）起會(huì)象計(jì)哈科微目趴是褲統(tǒng)低一稍核巖算濫口嘆徑兼的松基棍礎(chǔ)訊。第當(dāng)二接章卡基究本旗核娘算澤方賀法—久—會(huì)偏計(jì)咬科謹(jǐn)目2賴.央1步.挺2會(huì)李計(jì)鄙科并目頁的杏分遷類銀痰行秒會(huì)濃計(jì)撈科永目仙按莖其寶與剩資鴨產(chǎn)爬負(fù)養(yǎng)債霜表弦的弓關(guān)瓶系焰劃眉分插為輔表徐內(nèi)林和楚表法外料兩捏大叔類摘型層。1．駕表野內(nèi)遇科炭目表散內(nèi)寄科餅?zāi)啃笫呛朔葱矣彻窃谥зY屆產(chǎn)釣負(fù)文債污表剖內(nèi)器的偽，木用售來岔核解算木直嘴接增關(guān)脹系米到誘銀禍行繭資尾金寒實(shí)欺際賄增瓦減顯變搭化純情嗓況貼的息科窩目斧。玩這欄一許類跟科塑目軍要貞求表按影復(fù)崗式喘記斧賬咽法礎(chǔ)下泊的蠻借物貸范記冬賬善法盟進(jìn)湯行州核瓶算隆，王使圈用歇統(tǒng)祥一判貨恨幣冬量妹度急，嶄并獎(jiǎng)要隆求胞借沃貸典平笑衡列。表炒內(nèi)近科鍵目就按月資聯(lián)金動(dòng)的狀性惠質(zhì)笑和旱持陳有繪目事的喉可嚷分李為暈：友資堪產(chǎn)晝類成、脫負(fù)徒債略類傅、賀所闖有盼者蜘權(quán)腐益獎(jiǎng)?lì)愑篮徒p哄益抵類首科焦目雀。第糞二詞章屑基災(zāi)本盛核噴算進(jìn)方棚法—傘—會(huì)痕計(jì)忠科炕目2．表盈外譽(yù)科磁目表君外懂科忘目妹是迎不酷納否入素資陳產(chǎn)營負(fù)瞧債種表僻內(nèi)鬼的歉，壤用識(shí)來該反旬映次并南不哈涉免及廈或冬尚驢未罰涉襲及馬銀護(hù)行陶資膊金旅增診減衫變查化暈情野況邀但腫又拖發(fā)畫生倚了恨權(quán)沾責(zé)港關(guān)救系獲，例或視用衡以躍反繞映鄙和柄控筒制爽銀科行取重稼要珍業(yè)濃務(wù)誘事史項(xiàng)開及尺數(shù)嫂字調(diào)資叫料嘩的廟會(huì)翅計(jì)挺科棚目鵲。對(duì)記榆賬餡時(shí)受采役用稱單灘式苦記蚊賬園法膝，使增揭加割記哨“屠收記”往，子減鞋少植記輩“洲付疫”齒。表恐外桂科睬目燈采束用拼單這式田記親賬項(xiàng)法竊，翼不川完崖全泥用所貨猛幣泉量閥度忍，貸也參不盆要屢求喂平濾衡版。第林二滅章撇基芳本盲核剪算誦方軋法—暖—會(huì)獨(dú)計(jì)歷科旁目2脊.飾1僻.悄3會(huì)撞計(jì)托科倚目樹的嫌名朗稱表2獎(jiǎng)-遺1銀及行頁業(yè)椅會(huì)趁計(jì)凱科擾目圍名衫稱番和海編灘號(hào)一、資產(chǎn)類順序號(hào)編號(hào)會(huì)計(jì)科目名稱順序號(hào)編號(hào)會(huì)計(jì)科目名稱123456789101112101103105107109111113115120124128130現(xiàn)金存放中央銀行款項(xiàng)存放同業(yè)款項(xiàng)貴金屬拆放同業(yè)款項(xiàng)交易性金融資產(chǎn)衍生金融資產(chǎn)買入返售金融資產(chǎn)單位貸款個(gè)人貸款轉(zhuǎn)貸款貼現(xiàn)131415161718192021222324132134136138139140142144146150152154轉(zhuǎn)貼現(xiàn)墊款貸款減值準(zhǔn)備委托貸款其他貸款應(yīng)收中央銀行存款利息應(yīng)收存放同業(yè)款項(xiàng)利息應(yīng)收拆放同業(yè)款項(xiàng)利息應(yīng)收買入返售金融資產(chǎn)利息應(yīng)收貸款利息應(yīng)收轉(zhuǎn)貸款利息應(yīng)收墊款利息第頂二喇章縱基姨本遠(yuǎn)核種算匠方藝法—傘—會(huì)蛋計(jì)變科土目順序號(hào)編號(hào)會(huì)計(jì)科目名稱順序號(hào)編號(hào)會(huì)計(jì)科目名稱252627282930313233343536373839155159161162163164166171172173174175176177178應(yīng)收債券利息其他應(yīng)收利息可供出售金融資產(chǎn)應(yīng)收款項(xiàng)投資持有至到期投資長期股權(quán)投資資產(chǎn)支持證券固定資產(chǎn)原值累計(jì)折舊固定資產(chǎn)減值準(zhǔn)備固定資產(chǎn)清理在建工程無形資產(chǎn)商譽(yù)遞延所得稅資產(chǎn)404142434445464748495051525354180181182183184185186187188189191192193194199應(yīng)收股利待攤費(fèi)用買入票據(jù)庫存物資代理兌付國家債券代理兌付其他債券代客理財(cái)投資抵債資產(chǎn)銀團(tuán)貸款催收利息繼續(xù)參與資產(chǎn)待處理財(cái)產(chǎn)損溢系統(tǒng)內(nèi)往來資產(chǎn)期收款項(xiàng)其他應(yīng)收款第瘡二戰(zhàn)章男基酬本驕核浮算響方抄法—夫—會(huì)另計(jì)予科甜目二、負(fù)債類順序號(hào)編號(hào)會(huì)計(jì)科目名稱順序號(hào)編號(hào)會(huì)計(jì)科目名稱55565758596061626364656667203205209211213215220222224226228230232向中央銀行借款同業(yè)存放款項(xiàng)同業(yè)拆入款項(xiàng)交易性金融負(fù)債衍生金融負(fù)債賣出回購金融資產(chǎn)單位一般存款單位信用卡存款單位保證金存款特種存款機(jī)關(guān)和團(tuán)體存款住房資金存款個(gè)人一般存款68697071727374757677787980234236238240241242244246247248249250252個(gè)人信用卡存款個(gè)人保證金存款委托貸款基金財(cái)政性一般存款財(cái)政性專項(xiàng)存款代理撥付及收繳款項(xiàng)轉(zhuǎn)貸款資金應(yīng)解匯款匯出匯款開出本票其他存款應(yīng)付中央銀行借款利息應(yīng)付同業(yè)存放款項(xiàng)利第獄二巷章尋基幅本引核硬算蹄方漲法—寬—會(huì)怠計(jì)策科務(wù)目順序號(hào)編號(hào)會(huì)計(jì)科目名稱順序號(hào)編號(hào)會(huì)計(jì)科目名稱81828384858687888990919293254256260262269270271272273274278280283應(yīng)付同業(yè)拆入款項(xiàng)利息應(yīng)付賣出回購金融資產(chǎn)利息應(yīng)付存款利息應(yīng)付債券利息其他應(yīng)付利息應(yīng)付職工薪酬應(yīng)交稅費(fèi)應(yīng)交代扣代繳稅金預(yù)計(jì)負(fù)債應(yīng)付債券遞延所得稅負(fù)債應(yīng)付股利94

9596979899100101102103104105106284285286287288289291293294296297298299遞延手續(xù)費(fèi)及傭金代理其他債券資金代客理財(cái)投資資金代理其他業(yè)務(wù)資金銀團(tuán)貸款資金待轉(zhuǎn)利息收入繼續(xù)參與負(fù)債系統(tǒng)內(nèi)往來負(fù)債期付款項(xiàng)遞延收益代售票據(jù)應(yīng)付證券化信托資金其他應(yīng)付款項(xiàng)第界二矛章幕基插本泰核畏算翁方誤法—錦—會(huì)績計(jì)敞科烏目三、資產(chǎn)負(fù)債共同類順序號(hào)編號(hào)會(huì)計(jì)科目名稱順序號(hào)編號(hào)會(huì)計(jì)科目名稱107108109110310320330340清算資金往來代理買賣證券貨幣兌換貴金屬買賣111112113114350360370380衍生金融工具往來套期工具其他待清算資金待處理結(jié)算款項(xiàng)四、所有者權(quán)益類順序號(hào)編號(hào)會(huì)計(jì)科目名稱順序號(hào)編號(hào)會(huì)計(jì)科目名稱115116117118410420430440實(shí)收資本（或股本）資本公積庫存股盈余公積119120121122450455460499一般風(fēng)險(xiǎn)準(zhǔn)備本年利潤利潤分配外幣報(bào)表折算差額第浮二糖章警基岔本恒核目算篇方扔法—逆—會(huì)竹計(jì)弱科碎目五、損益類順序號(hào)編號(hào)會(huì)計(jì)科目名稱順序號(hào)編號(hào)會(huì)計(jì)科目名稱123124125126127128129130131132133134135136501503505507509511513515517518519529531533貸款利息收入轉(zhuǎn)貸款利息收入貼現(xiàn)利息收入轉(zhuǎn)貼現(xiàn)利息收入墊款利息收入買入返售金融資產(chǎn)利息收入存中央銀行存款利息收入存放同業(yè)款項(xiàng)利息收入拆放同業(yè)款項(xiàng)利息收入債券利息收入系統(tǒng)內(nèi)款項(xiàng)利息收入其他利息收入銀行卡業(yè)務(wù)手續(xù)費(fèi)收入?yún)R款和結(jié)算業(yè)務(wù)手續(xù)費(fèi)收入137138139140141142143144145146147148149150535537539541543549561563565567569571573575代理業(yè)務(wù)手續(xù)費(fèi)收入信托業(yè)務(wù)傭金收入顧問及咨詢業(yè)務(wù)收入擔(dān)保業(yè)務(wù)手續(xù)費(fèi)收入代收代付業(yè)務(wù)收入其他手續(xù)費(fèi)及傭金收入債券投資買賣損益股利收入股權(quán)投資買賣損益資產(chǎn)支持證券收益貴金屬買賣損益衍生金融工具損益對(duì)聯(lián)營合營企業(yè)投資損益其他投資收益第無二按章德基厚本皂核蒼算亡方恢法—局—會(huì)滅計(jì)夾科銳目順序號(hào)編號(hào)會(huì)計(jì)科目名稱順序號(hào)編號(hào)會(huì)計(jì)科目名稱151152153154155156157158159160161162163164165576577581589591601603607611613615617618619629公允價(jià)值變動(dòng)損益匯兌損益內(nèi)部轉(zhuǎn)移收入其他業(yè)務(wù)收入營業(yè)外收入存款利息支出轉(zhuǎn)貸款資金利息支出轉(zhuǎn)貼現(xiàn)利息支出賣出回購利息支出向中央銀行借款利息支出同業(yè)存放款項(xiàng)利息支出同業(yè)拆入款項(xiàng)利息支出債券利息支出系統(tǒng)內(nèi)款項(xiàng)利息支出其他利息支出166167168169170171172173174175176177178179631633635639643649661663665681689691698699銀行卡業(yè)務(wù)手續(xù)費(fèi)支出結(jié)算業(yè)務(wù)手續(xù)費(fèi)支出代理業(yè)務(wù)手續(xù)費(fèi)支出咨詢業(yè)務(wù)手續(xù)費(fèi)支出代收代付業(yè)務(wù)支出其他手續(xù)費(fèi)及傭金支出營業(yè)稅金及附加業(yè)務(wù)及管理費(fèi)資產(chǎn)減值損失內(nèi)部轉(zhuǎn)移支出其他業(yè)務(wù)支出營業(yè)外支出所得稅以前年度損益調(diào)整第結(jié)二道章粗基徒本表核姜算繩方壩法—斧—會(huì)投計(jì)掀科租目六、表外科目會(huì)計(jì)科目名稱順序號(hào)編號(hào)會(huì)計(jì)科目名稱開出信用證開出保函衍生金融工具未收貸款利息待收委托貸款利息貸款承諾銀行承兌匯票187188189201202203651562316531720172057225開出憑證式債券未發(fā)行債券凍結(jié)及訴訟中財(cái)產(chǎn)重要空白憑證代保管有價(jià)值品有價(jià)單證第昏二烏章旱基莫本貧核拌算擺方灑法—臭—會(huì)耳計(jì)袖科緊目2貞.血1模.秒4會(huì)助計(jì)右科壇目塔運(yùn)抗用曠的嚼有繪關(guān)副要席求根閱據(jù)《金液融橡企趨業(yè)械會(huì)霧計(jì)悼制焰度》的魔規(guī)邊范蝴，貫對(duì)占銀損行真運(yùn)營用摘會(huì)撓計(jì)貧科庸目有提志出歡以條下望要伙求半：（1）爽銀橋行令應(yīng)騙按循規(guī)算定繭對(duì)享會(huì)興計(jì)茂科邪目前編墊號(hào)嘩。（2）顆銀藏行屬應(yīng)礙按氏制究度廳的摘規(guī)菊定洪，垃設(shè)贏置叔和耕使紐奉用煙會(huì)項(xiàng)計(jì)聰科削目貼。（3）雁銀蓋行宴應(yīng)濤按慘規(guī)嫩定脂填研寫偶會(huì)鞏計(jì)件科驚目盈名值稱甩。（4）舍銀泉行誘應(yīng)志按擠會(huì)偏計(jì)粱科遼目吧編似制挎不睬同覺的葵賬剖號(hào)赤。第嘗二蕩章進(jìn)基效本迷核寫算陜方撫法—垃—會(huì)陰計(jì)堂科箭目一凡、長賬在戶組的斯概壺念是滾根俗據(jù)額會(huì)噸計(jì)顯科假目亡設(shè)替置優(yōu)的題，撕具豬有直一超定無格備式地，私用霸來業(yè)分觸類摟、厭連按續(xù)手地奔記怖錄放經(jīng)忠濟(jì)政業(yè)揮務(wù)送，雀反絮映俘會(huì)嗽計(jì)牽要接素津增攏減吉變諸動(dòng)傾及健其庫結(jié)彎果蹤蝶的聞一惹種醉工閘具葡。二廳、融會(huì)藍(lán)計(jì)昌科培目漸與肅賬翻戶大的桑關(guān)寒系聯(lián)脊系賽：會(huì)核計(jì)怨科亂目報(bào)是刪設(shè)隸置另賬速戶昆的達(dá)依幣據(jù)與，情因產(chǎn)此冤，斗會(huì)敏計(jì)面科介目浙的渴內(nèi)植容六與般分曬類束方純法慈決押定泉了絮賬鄭戶殺的燭內(nèi)瓜容滴和做分止類場方愈法蕉，拘它悶們銷都杰被東用蒜來聰反滑映亮?xí)掠?jì)極對(duì)突象尖的饞具喉體歪內(nèi)脂容艙，長所孕反忙映腸的搏經(jīng)溝濟(jì)資內(nèi)溉容市相丘同猜。1近7賬廟戶1腐8區(qū)牲別淡：賬瞧戶保是劈燕根善據(jù)明會(huì)詞計(jì)暗科桑目暖開理設(shè)槐的夾，駐會(huì)立計(jì)培科永目生只柱是電賬潤戶逮的裁名寸稱便；舍會(huì)績計(jì)啞科旋目忙沒福有晌一收定圈的釘結(jié)零構(gòu)封，淘而銳賬浸戶違必衡須姥具債有世一撞定障的就結(jié)甘構(gòu)華；市設(shè)勤置鼓會(huì)嶼計(jì)孕科戶目抄是便會(huì)胃計(jì)草核頓算禽的邪一牲種遵專葉門課方陜法產(chǎn)，村設(shè)吹置嶺賬床戶喝則睡是絹登纖記伏賬腐簿說這哄種敲專河門挨方禾法月的淘前欠提黨條防件浪和察環(huán)狂節(jié)呼。1綱.會(huì)戀計(jì)為賬堪戶捧的飼基開本刑結(jié)肥構(gòu)賊：猶用飛來筋登蹦記瓦增沃加球額廉、共減慰少皂額爪和杏余綢額坡的巴那浪部騎分覺結(jié)焰構(gòu)肯。1蛋9賬凝戶煩的塘基睬本易結(jié)財(cái)構(gòu)總鴨賬（笑三倘欄騰式餅）會(huì)漢計(jì)符科粉目墻：猴原紐奉材練料2飲0╳印╳年喚憑與證夾借種納類繡摘絮要蔽借怒方威貸紅方將或偽余例額月豬日便號(hào)管數(shù)逆貸3著1月破初披余祝額損借3螺0搶0芹0榴01轉(zhuǎn)1甲旺材趕料副入鈴庫1荷0唉0扭0郊0借4汽0演0搬0想02轉(zhuǎn)2發(fā)灣出剛甲蝴材鍬料5摩0咽0延0借3要5慌0喚0陰0（非以跨下鐘略窗）3勁3路1本爭月型合嗎計(jì)5外0碑0院0足0暑3就5蔬0萍0宮0借4鋤5讀0議0首0賬洗戶溉的兩基撫本暴結(jié)諷構(gòu)2愁02奴.賬拿戶觀的粱簡膛化擊結(jié)墾構(gòu)銷（T形網(wǎng)賬訓(xùn)戶較）蓮：左睛方（寧賬深戶拒名鼓稱京）右蕩方¤在學(xué)賬撿戶宰中巖用較哪替一賣方帶登淺記客增疤加乎數(shù)建，開哪暢一組方彩登薯記松減思少招數(shù)刻，架要氏根輩據(jù)旬經(jīng)妨濟(jì)穩(wěn)業(yè)斜務(wù)去內(nèi)戶容疼的尖性慣質(zhì)項(xiàng)和良所狂采倒用猾的接記篇賬苦方騾法皮來沉決狹定銷。原拖材背料2搬.泛2記蟲賬扒方傷法2欣.芽2臟.倆1記規(guī)賬繡方贈(zèng)法嚼的炎沿關(guān)革記派賬拳方嚷法對(duì)是曬會(huì)滾計(jì)乓基值本尾核冊(cè)算眼方診法盲的記重快要誕內(nèi)絮容定。創(chuàng)它紋是朱根販據(jù)梯一祥定垃的假規(guī)治則死，掘運(yùn)曲用端一訴定觀的怨符辜號(hào)止，邀按錘照賭會(huì)辛計(jì)但科柏目梨對(duì)紹發(fā)何生跳的律經(jīng)喂?jié)臉I(yè)碼務(wù)碎，奮進(jìn)柜行崗整描理朵、增分苗類雅和跳登選記開賬鼻簿傳的傷一沸種句專籌門擇方估法趙。2騾.掩2啦.育2單焦式織記夢賬忠法所過謂學(xué)單訪式廳記扭賬注方弟法向就尤是氣對(duì)佩每—項(xiàng)昂經(jīng)仆濟(jì)煤業(yè)高務(wù)舌所咐引慮起云的潑資異金浩變夫化侄只勻在跑一舌個(gè)塑賬維戶不中米進(jìn)膛行平登爽記刊，纖以切現(xiàn)誕金學(xué)或蘇人汽欠票、椅欠推人呈為期中即心茶的色一刃種凡記練賬座方良法爭。第韻二術(shù)章困基窗本合核桑算語方摸法—遣—計(jì)禽賬雙方葵法2隙.討2任.哥3復(fù)當(dāng)式姐記擁賬刃法復(fù)私式縫記賢賬傻法顏是兄相你對(duì)窮單追式路記銅賬列法砌而慢言腳，蠻它悲是炒由賓單家式曾記踢賬氣發(fā)勵(lì)展昏演屑變樓而西來覆的占。旗所旁謂波復(fù)膀式訊記宅賬罩法閃是冰以奮復(fù)雙式欲記卸賬套原恰理白為銀依尾據(jù),對(duì)析每每筆列經(jīng)爺濟(jì)闊業(yè)妹務(wù)話都觀要構(gòu)以浩相妖等占的書金蠶額士同烏時(shí)照在五兩扭個(gè)問或斥兩轟個(gè)尋以剝上堵賬泡戶掌中杠進(jìn)遮行聯(lián)登市記末的爐記輪賬仇方筐法舉。由俱于盼復(fù)悄式音記綢賬錄原方理慚是卡多蠢種壘多伯樣傷的存，戴所酷以貪，球我沒國繪銀棄行賭曾模采廢用拒過鏈資麗金興收奔付該記件賬己法顆、姑借烘貸代記廉賬停法嫁等啟多冒種持復(fù)毒式兔記鋼賬布法陷，驕而傅借蛛貸宰記遞賬托法回是咱目篩前姻世位界縱各踩國江（概包泊括潤我割國冠在構(gòu)內(nèi)麻）峽通意用支的賓一喜種警復(fù)丘式遍記稈賬逆法靜。第桐二猴章藍(lán)基丹本肺核越算槳方碧法—牧—計(jì)色賬催方斧法1．資仰金眼收系付獸記知賬醉法資章金廢收址付濟(jì)記級(jí)賬晃法際是荷復(fù)遵式郵記伴賬疊法乖的之一關(guān)種訓(xùn)，位是纖以捆資摧金張為僑主爺體池，旗以韻收橫付謹(jǐn)作非為緊記金賬戶符眠號(hào)剝，孤以綱“示有遠(yuǎn)收偽必具有聚付鴨，江收介付帶必翁相蘆等盤”贊為秤記遣賬疑規(guī)椅則毯，聾并凱采克用歷“黨資紗金燒來劑源村總供額=資創(chuàng)金痰運(yùn)壘用晚總鏡額融”簡為贊平渠衡拐等攻式燦進(jìn)文行盟試血算緒平雞衡喇的鑄記錢賬納方絨法舍。2．忍借生貸奧記撐賬鄉(xiāng)豐法借堡貸福記技賬唇法薯是特以議“危借愉”地、甜“縣貸巾”捏作濱為挪記怒賬嚼符揀號(hào)必，伶以言“習(xí)資殿產(chǎn)賭＝判負(fù)尼債漏十序所閥有歷者擔(dān)權(quán)住益扣”愧會(huì)盜計(jì)犯恒貸等絮式喪作撇為室理絲式論沒依游據(jù)似及糧平盆衡肯公圓式波，重以籃“吸有映借客必鼠有阻貸棚，職借皇貸合必腥相坦等冊(cè)”郊作糕為簽記湊賬殺規(guī)虜則以，回來磨記陣錄悠和延反猛映丙會(huì)離計(jì)朋要恩素破增陪減加變派動(dòng)刺和對(duì)結(jié)拳果詞的隙一輝種患復(fù)份式溉記漸賬燒法跌。第瞎二歇章裹基齡本下核漿算嶼方秀法—典—計(jì)室賬桿方仍法（1）艦記季賬曬符披號(hào)秧及證方舍向駱。咸借犁貸撓記捉賬畝法壯以教“潤借駁”尤和抬“賽貸介”旅作風(fēng)為朝記專賬頁符濱號(hào)拔，月并回把豪每單個(gè)曉賬擦戶子分燈為挑左桐右格兩手方煤，括左伐方賽為夾借瞞方靜，鬼右健方供為材貸荷方泉?；嗜缑?蹈-和2所疾示根：（2）反會(huì)隔計(jì)寬恒鴉等儀式枯。減會(huì)靠計(jì)尼恒陽等扮式哈也捆稱以為跌會(huì)蠶計(jì)聽方寒程搬式谷。頌即年資涉產(chǎn)穩(wěn)＝掌負(fù)頂債雕十批所挪有杜者世權(quán)核益穗（灰或炎資怎產(chǎn)=權(quán)晴益拘）滑。（3）么記茄賬棒規(guī)籠則飄。澇記慰賬夜規(guī)肆則欲，農(nóng)是反記哲賬脫規(guī)愈律機(jī)的曲高子度范概珍括挑。僻“咐有潮借目必稼有碰貸頭，碰借賺貸探必葡相撒等靈”腥的刪記炸賬最規(guī)賣則曉，市是建復(fù)攜式糊記錫賬憶原啄理鈔在略借金貸嬌記乎賬批法藥中筐的倉具醒體稅運(yùn)癥用臂。借錦貸諷記抱賬慕法頭有西如妄下磚幾倒個(gè)世基臘本減要妖點(diǎn)啦：第揭二慈章弓基句本泰核也算寬方彈法—啊—計(jì)短賬器方翻法表2蠢-常2科乖目肥與打記陵賬腫符撞號(hào)吃關(guān)發(fā)系借方貸方資產(chǎn)增加資產(chǎn)減少負(fù)債減少負(fù)債增加所有者權(quán)益減少所有者權(quán)益增加收入減少收入增加費(fèi)用增加費(fèi)用減少第惕二善章密基芝本殊核閱算須方乖法—露—計(jì)件賬嚷方偶法2由.代2含.停4復(fù)友式曉記晶賬驚法斥的做試重算妻平會(huì)衡試曉算頸平盯衡味，崖就揚(yáng)是錦以歷“陷資復(fù)產(chǎn)騰＝慕負(fù)投債隊(duì)＋模所享有莊者翁權(quán)限益放”浴的追平枯衡晝公而式派為訊依顯據(jù)智，朵并脊運(yùn)沈用閃“薪試氧算父平禽衡墨表封”資，而為戶平念衡快工長具辨來疏檢膠查幟和鼠平版衡勞賬留務(wù)被的曠方鳥法1．續(xù)試連算癢平目衡蹈表生的診概健念試棵算史平曠衡國表錫是桑反必映職銀攤行錘各粒一沾級(jí)閃科史目法余里額繼和蘿發(fā)示生舊額嚇情到?jīng)r幫的河報(bào)洲表咬。第慌二傍章鬧基碎本撒核債算鹿方案法—透—計(jì)乖賬櫻方竄法2．到試略算僻平浮衡直表鍵的子編犯制試僻算拳平籍衡科表姜根痕據(jù)梢各泉一鋪級(jí)棄科餅?zāi)孔鸬木栌喙~罰和旗發(fā)漁生譜額須情察況糟直薯接除編胡制眾而皮成由。里試周算銜平饑衡柴表釀的驗(yàn)基乖本殲平飛衡喚關(guān)確系炸。①僑期嚇初哄借療方征余暗額谷（乘貸速方駁）+矛(－)本銅期慣借司方挺發(fā)貨生畢額賴－(圍+鳥)本刷期書貸迫方洞發(fā)嗽生正額糖＝辛本圣期貝借粗方淋余伏額(貸役方)；②蒙期限初擾借膽方姓余革額宋合謹(jǐn)計(jì)叨＝疑期宿初貴貸日方峽余惜額尖合拌計(jì)蜘；③憤本妹期職借稿方子發(fā)偽生散額納合華計(jì)雀＝碰本捕期樣貸佛方茅發(fā)硬生莊額敲合慕計(jì)懲；④顧期冤末貌借音方修余餅額擠合示計(jì)鐵＝造期繼末來貸芒方爛余察額腸合紡計(jì)車；⑤超表扶內(nèi)冊(cè)有辯關(guān)救會(huì)卻計(jì)蜓科蜻目這的畝平欺衡瓶關(guān)醉系敵。第桶二塵章冷基包本怎核聾算擁方偶法—做—計(jì)篩賬河方采法[案衡例]現(xiàn)越以版某譽(yù)銀確行樸某搶日生發(fā)粒生補(bǔ)的霉業(yè)陸務(wù)否（鬼如贈(zèng)表2桂-如3）弊舉韻例酒說禽明潑借塵貸礎(chǔ)記增賬爹法擠的襪記灑賬賭規(guī)勾則,要允求箱寫獲出燈會(huì)濤計(jì)約分真錄廁并葛編嗎制犯試屆算存平延衡益表腐。第降二垂章頭基冒本夫核師算胳方冊(cè)法—編—計(jì)友賬速方撫法表2螞-如3例姨案丟銀逝行頑試葵算皇平助衡答表×榆×年×月×日科目編號(hào)科目名稱上日余額本日發(fā)生額本日余額借方貸方借方貸方借方貸方10011131210117014111310156015701224141012211現(xiàn)金短期貸款單位活期存款固定資產(chǎn)資本公積清算資金往來營業(yè)外支出所得稅應(yīng)交稅費(fèi)實(shí)收資本應(yīng)付債券4412001100000850000150005000800000800030002001500000100000100020002500300005000500020001800050010002000500030000200020002300044170011010008750002000070007995003300050002200152300082000合計(jì)24112002411200655006550024447002444700第縣二篩章勒基島本楚核蹄算漂方欲法—屈—計(jì)適賬歲方刺法1籍.應(yīng)究在授賬拌戶縱的發(fā)借肺方脊核謹(jǐn)算碎的傍是死（循？翁）堆。A塞.負(fù)鄙債雨的替增沙加真額B掉.所別有濾者晃權(quán)住益商的盤增掌加開額C俯.收奏入先的較增減加浩額D敵.資第產(chǎn)社的手增稅加偷額D2現(xiàn).會(huì)遲計(jì)梳科慨目意是威對(duì)含（縮慧？施）踢的怨具拒體否內(nèi)鉤容舌進(jìn)豎行農(nóng)分仇類趁核蒙算螺的支項(xiàng)夢目殊。A勸.經(jīng)微濟(jì)余業(yè)嶺務(wù)B丘.會(huì)六計(jì)容主競體C略.會(huì)到計(jì)墾對(duì)黎象D戴.會(huì)業(yè)計(jì)帖要鄉(xiāng)豐素D3循.關(guān)訴于虧試惰算剛平正衡龍法賢的鉗下搭列衡說補(bǔ)法均不夫正齒確漢的鞋是歷（培？茂）娃。A腐.包指括鋒發(fā)區(qū)生腦額猴試任算芹平游衡挨法劉和鉤余恰額挽試咸算努平痛衡卵法B毯.試猴算乞不脂平汪衡滔，丑表腰明椒賬喬戶幟記野錄衰肯令定訂有撕錯(cuò)勵(lì)誤C善.試廢算潔平果衡絡(luò)了榆，泥說陪明寶賬院戶午記或錄乏一熄定姐正倦確D匠.理畝論申依租據(jù)漠是肝會(huì)膏計(jì)撫等妻式魚和高記杜賬突規(guī)目則C4餅.下闖列蠶關(guān)眠于詢單兇式籮記馬賬蹦法版說紐奉法停不清正樓確坊的心是釋（亞？歌）鹽。A膠.單游式物記院賬晉法廚是炮一器種侵比茂較淡簡支單漫，排不項(xiàng)完默整易的炒記側(cè)賬瞧方挪法B捆.在僅單廣式可記足賬上法段下澤，隆賬鏡戶弓之垂間繁沒亮有肉直抽接吊聯(lián)賣系千和扁相站互冤平間衡等關(guān)生系C睜.單賺式策記佛賬叨法略可游以蹦全糖面抽、累系繼統(tǒng)矩的斤反嚴(yán)映良各船項(xiàng)姨會(huì)盡計(jì)濕要危素住的李增奇減訊變捎動(dòng)燙和點(diǎn)經(jīng)究濟(jì)獨(dú)業(yè)布務(wù)澤的峽來警龍饒去飽脈D聰.這蛾種違方感法泊適析用勁于抱業(yè)爽務(wù)擊簡首單協(xié)或墓很乏單閥一割的擱經(jīng)困濟(jì)彎個(gè)板體帥和蠢家浮庭C5抗.年挨初享資暢產(chǎn)浮總吊額霧為1侍0廳0萬耳元榴，陳本漁期妹負(fù)耗債末減悉少5萬溫元壇，汁所位有橋者則權(quán)閘益閥增混加2枝0萬望元止，登則趙期夠末填資息產(chǎn)龜總厚額倉為羨（章？詠）猾萬鉗元買。A煩.口1政0摩0B臘.嬌1教2監(jiān)0C揀.烤1餅1械5D液.涉1漏2娃5C6濱.下舅列轎關(guān)誤于包會(huì)歲計(jì)斤賬摩戶幣和俗會(huì)勵(lì)計(jì)查科氏目桂的稍說慣法紗正示確唱的桐是秒（診？貨）蠶。A岸.會(huì)即計(jì)腳科立目均是規(guī)開寫設(shè)芬賬悉戶交的灶依選據(jù)挪，蘿賬棉戶丙的搏名哲稱破就尸是茂會(huì)破計(jì)縱科瞧目B鍛.二俱者順都銹是恐對(duì)輸會(huì)學(xué)計(jì)侵要排素朵具懂體鋪內(nèi)伏容花的鄙科歡學(xué)彈分拐類兵，壤口渴徑擠一廉致恩，霜性鳴質(zhì)尊相李同C什.沒擦有滲賬悲戶綱，紛會(huì)稠計(jì)悲科處目池就艙無羅法易發(fā)罵揮芹作貝用D風(fēng).會(huì)偶計(jì)只科嶺目恒不碼存翼在小結(jié)鐵構(gòu)彎，黑賬變戶問則筋具第有凝一幫定縱的掀格誰式乖和金結(jié)闖構(gòu)A鼠B將C恢D7創(chuàng).下狂列萄錯(cuò)洋誤督不歲會(huì)聚影瓶響慕借庫貸犧雙魚方路的嚴(yán)平配衡及關(guān)棋系方的索是貓（紡？鄭）壞。A獅.漏土記絕某夕項(xiàng)輛經(jīng)慣濟(jì)貪業(yè)邁務(wù)B診.重漢記鄰某恩項(xiàng)籍經(jīng)預(yù)濟(jì)釘業(yè)變務(wù)C險(xiǎn).記們錯(cuò)財(cái)方眨向俗，碎把稻借用方甜計(jì)辛入輸貸授方D尺.借血貸尖錯(cuò)銅誤轟巧滴合立，疑正旨好賄抵樂消A負(fù)B襲C拜D8啊.用堵公距式日表脫示材試坑算便平怨衡潔關(guān)睡系痰，敏正貫確廟的仿是象（峰？嚼）慎。A趣.全澡部宵賬竿戶臨本餡期搬借片方例發(fā)飽生隙額洽合錫計(jì)幕＝啦全陳部每賬濱戶營本的期金貸口方扔發(fā)剛生侍額坊合堅(jiān)計(jì)B耳.全檔部基賬患戶宴的樓借享方皮期勇初掠余扯額疾合浴計(jì)釀＝則全侍部剛賬脊戶伸的旦貸煌方罷期遍初舍余民額驚合舞計(jì)C晃.負(fù)扮債貢類專賬吃戶麻借允方雁發(fā)梯生萍額裝合但計(jì)淡＝讓負(fù)樸債接類蹤蝶賬膀戶氣貸余方霸發(fā)宴生失額汗合程計(jì)D要.資巴產(chǎn)牙類襪賬扒戶捉借患方軟發(fā)恢生白額虹合興計(jì)田＝波資捎產(chǎn)萌類盾賬零戶揪貸嗚方避發(fā)反生奧額屬合甲計(jì)A索B9遮.與趟單臉式瀉記現(xiàn)賬營法悼相面比危，訂復(fù)粉式需記鴨賬眉法壘的閘優(yōu)冊(cè)點(diǎn)福是野（蠶？獻(xiàn)）希。A忘.有介一茂套儲(chǔ)完肚整冰的貞賬僅戶塵體等系B供.可遙以潔清稼楚匹的賭反章映黃經(jīng)盆濟(jì)外業(yè)敵務(wù)咬的脹來承龍制去奏脈C都.可津以奇對(duì)結(jié)記聰錄賊的就結(jié)旗果澡進(jìn)掃行秘試脊算吐平月衡肅，顯以疾檢就查殖賬晌戶吳記士錄岡是紀(jì)否碑正日確D待.記道賬尖手廟續(xù)恩簡票單A巷B隱C2桑.毒3會(huì)奇計(jì)托憑哨證會(huì)呀計(jì)賺憑筍證證是棍記社錄門各餃項(xiàng)紐奉經(jīng)石濟(jì)興業(yè)宜務(wù)午與戲財(cái)受務(wù)叉活體動(dòng)比的元書粥面龜證呈明織，段是扣辦衛(wèi)理咸資圣金消收遲付典和戒賬華務(wù)拖處固理幅的男依精據(jù)除，圣也籠是快進(jìn)辜行飄賬顫務(wù)濫核資算至、溜核睜對(duì)霉、豎登中賬松、灑結(jié)與賬復(fù)和老進(jìn)多行堤事溫后慈稽蓄核門，犁以辯明禿確笛經(jīng)窗濟(jì)恭責(zé)搜任者的雖原障始在記糕錄樹。會(huì)沃計(jì)目憑評(píng)證促在腰會(huì)躁計(jì)擺核斯算列中貪發(fā)嫩揮拜著喊重?cái)?shù)要瞎的鼻作蛋用鋒。勒其描主鏡要劣作深用駁有獻(xiàn)以羊下升幾逗個(gè)就方床面昌：1．搜會(huì)抵計(jì)樓憑核證隙是詳經(jīng)括濟(jì)妻業(yè)饞務(wù)趟發(fā)歲生斥的屠書核面際證倡明2．形會(huì)惡計(jì)元憑眼證啟是辦反合映仇業(yè)鼠務(wù)低與蠟組疊織荷核蟻算顏的候重興要核工倒具3．厚會(huì)勻計(jì)鉤憑節(jié)證刮是夠監(jiān)形督駕經(jīng)滿濟(jì)陜業(yè)產(chǎn)務(wù)釀和敬事錢后評(píng)查密考青的犯依傍據(jù)第坐二決章程基茅本雖核歌算籠方丙法—私—會(huì)均計(jì)殊憑梁證會(huì)季計(jì)球憑野證菊的角種齡類原論始遲憑肆證如視客耕戶崗簽段發(fā)瘋的夕支秤票李、棵各忠種如結(jié)延算脂憑象證抱、修從豈其充他虧銀次行舍收搏到短的戀收桑、派付恩款露通汗知釣等庸（謎外董來匠的普）某；淚利鞋息術(shù)計(jì)敏算蓮清世單世等送（挎自牛制擊的泥）記栽賬貿(mào)憑榜證記刷賬齊憑將證攻和泄原制始醒憑戒證罵的薪劃構(gòu)分臟并闖非際絕甘對(duì)太，顛如逢果災(zāi)原劃始爸憑如證避具溪備掩了快記狂賬彩憑形證荒的席條順件選，劫可物以震代起替匆記絞賬浮憑通證檢登亮記掏帳極簿錫。由鉤于肯商飽業(yè)剪銀董行冰的覺經(jīng)脫濟(jì)賓業(yè)丙務(wù)毫通劉常炎也穿就韻是蜜會(huì)麻計(jì)耗業(yè)腐務(wù)多，磨所幼以愉商銀業(yè)懷銀懲行輩的旺大俗多規(guī)數(shù)徐自旦制岡原燥始導(dǎo)憑撤證療也孔就摟是鞠記派賬補(bǔ)憑別證妹。記筋賬蚊憑斬證正的慎分辨類1、訪明票細(xì)漸記藍(lán)賬睜?wèi){纖證圖和畢總送賬胞記正賬布憑餐證（煩傳者票兇）凍（濟(jì)科合目羊日腳結(jié)沸單沙）明姐細(xì)歡賬數(shù)記戒賬行憑番證縱在友核漆算畜過遲程蔑中件要氏在蔽企格業(yè)址內(nèi)份部登各利核剃算革環(huán)愉節(jié)羨進(jìn)揉行描傳皆遞萬?？品聊砍厝湛Y(jié)地單借哪方貸望方傳萍票厭張唉數(shù)傳閣票村張?zhí)?shù)金酷額金獻(xiàn)額現(xiàn)妻金號(hào)張現(xiàn)陣金榴張轉(zhuǎn)砌賬峰張轉(zhuǎn)介賬嫩張合添計(jì)煤張合營計(jì)課張（監(jiān)位譜數(shù)擾）（曾位初數(shù)額）2、拼基溝本勿憑模證傍和單特桑定乳憑圓證（原通鼓用邁憑科證嶺）熔（薄專吹用級(jí)憑要證輔）基地本沒憑順證產(chǎn)：草會(huì)盯計(jì)沸部四門總根背據(jù)奏合獲法位的擇原然始禁憑追證療及斬業(yè)漢務(wù)棋事出項(xiàng)分自悼行棉編打制享的貨具鐵有滅統(tǒng)玩一借格要式恐的絮憑箱證啦?；鶒灡绢w憑濟(jì)證格的鐘類賞型*訂*賄*適*廈銀受行查現(xiàn)命金鍬收膝入隊(duì)傳帝票（部貸吐）（疊借易）源現(xiàn)輕金總蜂字呼號(hào)字隊(duì)第愿號(hào)戶倦名有或疫賬豪號(hào)摘疫要金配額（梳位衫數(shù)跳）合孕計(jì)年霉月磨日會(huì)仿計(jì)勸出嚷納夫復(fù)亞核趣記極賬1、虹現(xiàn)攝金拖收壺入翠傳巷票用寧于羽收闊入睬現(xiàn)出金菌業(yè)遺務(wù)*愛*浮*典*宏銀賀行溪現(xiàn)幻玉金辯付政出精傳歉票（排借氣）（淘貸璃）飯現(xiàn)薪金總攀字扒號(hào)字備第凈號(hào)戶鞋名衛(wèi)或鞠賬劍號(hào)摘相要金租額（預(yù)位諒數(shù)超）合炸計(jì)年國月蝴日會(huì)推計(jì)餃出株納辱復(fù)按核習(xí)記滋賬2、拋現(xiàn)晨金給付辣出枝傳點(diǎn)票用石于技付糖出瘦現(xiàn)肅金食業(yè)梳務(wù)3、嗽轉(zhuǎn)撈賬愿借握方耍傳估票*桶*阻銀賺行美轉(zhuǎn)調(diào)賬吼借熱方怠傳信票科策目港（張借降）年私月懷日對(duì)扯方古科崖目婆（彎貸般）戶朵名姻或爐賬避號(hào)摘匙要金是額（忘位填數(shù)團(tuán)）合相計(jì)4、戰(zhàn)轉(zhuǎn)可賬灰貸奴方毀傳即票*亂*浸銀育行都轉(zhuǎn)相賬行貸般方晌傳鴿票科慶目獅（港貸腦）年移月峽日對(duì)竹方達(dá)科谷目鬧（剛借旺）戶賠名過或王賬圣號(hào)摘雹要金凈額（僻位能數(shù)秋）合裝計(jì)第1、2、3、4張崖基耍本買憑吼證墾僅肉供沉銀列行良內(nèi)劃部虎使該用旋，回不久對(duì)錫外責(zé)銷拿售玩和簡傳獵遞決，狹主腦要圓用撫于堵未擦設(shè)渡專倡用材憑脖證跌的危現(xiàn)問金稅和勻轉(zhuǎn)紡賬借業(yè)宿務(wù)回。5、袖特療種燦轉(zhuǎn)謙賬宣借艷方侍傳泰票*某*棗銀裕行汗特舌種浮轉(zhuǎn)膝賬茄借溝方柄傳抽票年宰月學(xué)日付政款宴人全茂稱賬壞號(hào)蒙與員地氣址開但戶巡壽銀土行收疊款兆人全臣稱賬籮號(hào)帝與陪地汁址開峰戶攝銀粗行金守額人旗民窗幣（怎大位寫爆）（很位為數(shù)奪）原漢憑那證鉗金遠(yuǎn)額原龜憑值證鏈名打稱賠用償糟金號(hào)喉碼轉(zhuǎn)后賬原腦因銀西行抄蓋拉章科夸目奴（策借達(dá)）對(duì)滾方隨科良目依（袍貸腎）會(huì)誕計(jì)擾復(fù)樂核價(jià)記屑賬報(bào)制錦票6、釋特再種蛋轉(zhuǎn)尖賬絹貸斯方鞏傳禾票*替*戶銀描行逼特單種尤轉(zhuǎn)櫻賬棒貸測方貫傳喪票年節(jié)月堆日收且款味人全電稱賬騰號(hào)化與撒地滋址開煙戶茄銀掘行付地款裝人全代稱賬話號(hào)碌與殘地沃址開這戶瘡銀塵行金俊額人孔民應(yīng)幣（越大塌寫專）（井位勝數(shù)達(dá)）原睡憑魔證方金午額原沉憑早證場名狼稱賠循償敏金號(hào)木碼轉(zhuǎn)蛛賬原媽因銀折行域蓋貼章科腫目雞（寺貸禍）對(duì)詞方塑科鉆目剛（銹借墻）會(huì)繡計(jì)佩復(fù)有核源記磚賬傾制翼票第5、6張辛憑債證眼供飯銀莫行賓內(nèi)厭部垃使互用錦，負(fù)不雁對(duì)貌外染銷葛售毀，敗但合可愛對(duì)疫外率傳倒遞描。迫主粱要益用必于屈未屑設(shè)勇專久用嘩憑腎證朗但烤又刮涉效及仇外頌單窗位別的育一潛切駕轉(zhuǎn)糧賬竄業(yè)禍務(wù)妥。屆銀朝行易主惜動(dòng)泊代鳥為犯收賓款竭進(jìn)若賬侍或敲扣嬌款躍出澇賬星時(shí)愚使菌用持。7、嘴表慚外歪科羅目海收損入渴傳穗票*塘*避銀換行澇表唐外禿科悠目炊收必入珠傳合票表招外者科燭目幼（搭收愁入患）之年抽月幼日戶報(bào)名摘擁要金破額（肢位谷數(shù)贊）8、糖表父外具科騾目紫付科出蓮傳天票*林*隔銀透行蠢表拿外僑科做目茅付團(tuán)出值傳歌票表匙外依科作目兼（收付旋出撒）殺年扣月蒙日戶后名摘殊要金排額（怠位彼數(shù)產(chǎn)）專籃用棗憑止證鼻：銀曉行財(cái)根誼據(jù)槍某述項(xiàng)抓業(yè)冰務(wù)永的己特鍋殊鉆需織要啦而描制伏定戚的刃，勝又獎(jiǎng)專樹門葛格嫂式壇和枝用窯途甘的列專庭用乒憑呀證泰。蹤蝶由企銀耐行華統(tǒng)相一循印環(huán)制情，噴客晉戶莖購箱買測和陜填保寫味，今并冬提薄交口銀始行叼辦慣理精某懼項(xiàng)斤業(yè)構(gòu)務(wù)桂。龜如號(hào)：悟支醋票揭、曠進(jìn)燒賬近單里等親。專手用祝憑勿證巴一法般嗽是悉一掏式氧數(shù)宴聯(lián)并套才寫肢，劑格寶式永按堂有撥關(guān)狗需岸要酷設(shè)承置創(chuàng)。2秤.帥3則.臭3會(huì)節(jié)計(jì)客憑旋證旦的第基緩本碌內(nèi)和容屠及內(nèi)特只征1．喇會(huì)潔計(jì)艘憑宰證京的驕基拜本忌內(nèi)氏容各丘種辯會(huì)般計(jì)飼憑酒證宰，聾隨喇業(yè)宋務(wù)兼的討性肆質(zhì)珍不危同尼而揭有討所伶區(qū)薯別嗚，冷但朽都音必兇須鏟具誕備趟一輸些顛基屯本兆的增內(nèi)臭容塑。跟會(huì)排計(jì)趁憑企證滋的疼基軟本坊內(nèi)班容(基廟本努要聚素)主促要失有友：慌①吸年掩、絞月飯、近日(以課特合定劇憑吹證跡代催替萌記炊賬換憑嘆證侄時(shí)銀，添必資須冠注昌明域記單賬怠日亡期)；登②爽本凱、妖外明幣撐名騙稱屯、倒符僑號(hào)替及戰(zhàn)大鄉(xiāng)豐、目小斬寫吊金非額哪；內(nèi)③揮收秋、精付客款時(shí)人催的滿戶虹名鞭和貍賬描號(hào)腦；娃④香收水、烤付什款想單予位灘開悔戶郵行曾的朽行罰名孩和浸行尤號(hào)行；籃⑤樓會(huì)蚊計(jì)牙科洲目汪及擺會(huì)截計(jì)休分圾錄襯；查⑥是業(yè)藍(lán)務(wù)育摘歉要清、扯用默途戴及駛附納件間張快數(shù)蓮；迫⑦觀憑家證鵝編辦號(hào)(總落號(hào)史或皺分敢號(hào))；島⑧限客究戶敏與形銀疼行翅及舉經(jīng)匯辦當(dāng)人包員道印籌章攜。2．暗會(huì)攀計(jì)兆憑僅證郊的忍特翻征如為前尼所刻述委，雜銀素行儉會(huì)莖計(jì)借憑植證滅主墓要映有箱兩寨大腎特焰征漆：沾①料銀月行噸會(huì)巷計(jì)昂采嘩取笑單刊式糊記鋪賬地憑籌證蘭；款②嘗銀夾行震會(huì)蝦計(jì)艦多躁以界客慈戶餐提質(zhì)交質(zhì)的征憑鼻證蘋代鞋為營記浩賬前憑花證忍。第哥二刊章杰基龜本飾核兵算僑方糧法—顧—計(jì)這賬欣方詢法2奴.平3瞧.里4會(huì)標(biāo)計(jì)拌憑震證警的鉤處倡理會(huì)斬計(jì)掌憑字證呼的怒處岡理貫，烈是籍指騰從朵受玻理鏟或簽編葡制蓄憑劉證刷開龍始委，乳經(jīng)覽過咐審啦查帝、不記凍賬揪、柏傳分遞污，揭直題到競整塵理腔、掃裝兇訂夸、熟保燈管妥為績止屑的觸全展過飲程次。社為鴉了防提疏高響管胸理潛水跟平毒，咬促憤進(jìn)爛會(huì)隨計(jì)容工死作橡順距利鬧進(jìn)嘩行左，漁必震須族采百用憂科禮學(xué)池的矛憑躍證培傳等遞緞程惕序冬，界保燥證隙憑述證憂傳坡遞陷暢身通魚無資阻遠(yuǎn)，罷避扶免帝無有人銹負(fù)僻責(zé)科和農(nóng)遲紀(jì)滯駝現(xiàn)雨象脫的扒發(fā)結(jié)生依。指并摸且朵做慚到調(diào)先穗外葬后家內(nèi)湯，吊先它急供后奶緩偉，郊以哪適班應(yīng)冬各蜘種掀業(yè)塑務(wù)讀不戴同漠的偏需者要第悔二強(qiáng)章戴基圾本產(chǎn)核亞算畏方喉法—若—計(jì)在賬鏡方吹法會(huì)悉計(jì)芳憑狡證懂的旦填功制基晉本叨內(nèi)題容紅真下實(shí)愈，劇要蟻素妥齊幫全直，調(diào)字鹿跡啟清仁楚侍，貝數(shù)拍字愁準(zhǔn)陳確鳴，宅書港寫爆規(guī)氏范瀉，顧一洽式殺多補(bǔ)聯(lián)交憑刺證默要卻套敢寫水。陰其抄書銜寫構(gòu)規(guī)慌范秒如鵝下貍：1、僑中隙文栽大輕寫仿金姻額希數(shù)市字義應(yīng)甜用那正漢楷子或勻行喉書稈填自寫卷，伙如株壹鴨（基壹摘）依、作貳負(fù)（護(hù)貳竭）繩、臨叁狹、琴肆控（舉肆蠻）納、墳伍艘（廊伍屆）厘、島陸怒（敗陸耳）則、非柒麻、幫捌黃、膛玖疼、惱拾慮、來佰掏、腐仟尋、遠(yuǎn)萬贏（林萬苗）枕、襖億巡壽、艱元房誠、胃角扭、段分豈、奸零袖、蓋整鞏（撥正夸）陡等別字永樣釋。鉤不泉得龍用俊一雹、芹二白（際兩早）僑、犬三隨、混四仙、百五竭、夕六件、檢七癢、睬八狠、演九室、趁十顛、景念趴、撇毛孩、膚另賽（包或0）水填海寫椅，段不充得妻自免造杰簡眠化火字廊。藍(lán)如死果室金直額術(shù)數(shù)腥字捆書偵寫劉中鄭使氏用膽繁揀體隱字晶，護(hù)如圣貳虧、倦陸賀、氣億輔、毫萬睜、團(tuán)圓女的散，噸也凝應(yīng)鉤受爹理領(lǐng)。2、鋸中火文吉大巧寫紫金押額楊數(shù)挽字凝到“元”為羅止督的維，秋在“元”之勸后雄，汗應(yīng)寇寫“整”（航或“正”）考字倆，陸在“角”之慨后你可忽以捏不赤寫“整”（來或“正”）量字屋。猴大謝寫跡金妻額親數(shù)店字谷有“分”的其，“分”后鵝面助不馳寫“整”（日或“正”）隆字緒。3、保中眾文缺大昂寫箏金秧額業(yè)數(shù)霞字悔前湯應(yīng)舍標(biāo)鐮明“人螞民歇幣”字罷樣徑，律大礙寫匙金蛇額闖數(shù)減字勒應(yīng)辨緊萍接“人敘民膏幣”字驕樣引填抗寫揚(yáng)，浴不欠得為留妥有勤空慈白住。塵大資寫襯金徹額高數(shù)左字吵前悔未獨(dú)印“人能民熔幣”字質(zhì)樣肌的究，詞應(yīng)基加照填“人盒民強(qiáng)幣”三渠字土。紡在籠票招據(jù)曲和罵結(jié)澡算躬憑珍證耀大業(yè)寫己金嬌額世欄敗內(nèi)泉不今得腰預(yù)輝印拼固掙定香的“仟獅、司佰務(wù)、徒拾糞、眠萬請(qǐng)、騰仟桿、雄伯疤、疑拾測、賺元道、勵(lì)角業(yè)、躲分”字在樣桃。4、蘆阿丹拉紙伯跟小館寫課金歷額毯數(shù)災(zāi)字泥中丙有“0”時(shí)證，厚中窩文氏大恨寫蠻應(yīng)緣瑞按許照爐漢肺語腿語正言賓規(guī)赴律雞、唐金妨額鮮數(shù)善字緊構(gòu)企成分和貧防撈止?jié)M涂夠改靜的轎要碰求偏進(jìn)從行揉書答寫婦。5、蹤蝶阿而拉券伯東小輸寫鋼金替額川數(shù)缺字蔥前乏面串，歡均姥應(yīng)往填荒寫叢入拆民壓幣仰符張?zhí)枴埃ぁ保ㄌ苹虬椴菥G寫鈴：級(jí)）賴。否阿幟拉仍伯吹小腐寫社金噸額遵數(shù)避字勿要巷認(rèn)農(nóng)真鑒填納寫揉，回不倡得揀連摸寫下分痰辨緩不鄭清歇。會(huì)得計(jì)爬憑模證凍的章審奔核1、忍是將否觀為唉本何銀斗行識(shí)受繁理座的旦憑丸證鼠；2、布憑炒證卡內(nèi)頁容嘆、哥聯(lián)鄭次蠟、煩附涌件稿是告否獅齊遞全招完聲整射，鈴是壟否知超姿過辯有掛效掩期匯限幟；3、骨賬比戶累與擇戶牢名序是智否粥相市符久；4、檔大房誠小百寫踐金糕額料是崖否村一踏致訓(xùn)，湊字艇跡嚴(yán)有肥無火涂語改5、數(shù)取零款索是鋒否鋸超渴過佩存辦款紛余救額鎮(zhèn)、泰撥威款油限調(diào)額6、嫁印襪鑒耽是瓶否半真堤實(shí)纏齊開全7、愿款只項(xiàng)機(jī)來暫源譽(yù)、談?dòng)糜淄靖攀且舴窈x策扛和振有悠關(guān)播資滴金笑管怠理生規(guī)虛定8、隱計(jì)青息跑、蠻收哀費(fèi)遷、儀賠通償王金士的蘋計(jì)消算塔是瞧否分正景確9、都內(nèi)彩部畫科梳目興的季賬儉戶恰名鞠稱火使館用蹤蝶是催否章正炭確會(huì)僅計(jì)憑飲證升的魔傳狡遞會(huì)允計(jì)懷憑所證妙的傅傳鞠遞輔，萄是壁指型會(huì)寨計(jì)格憑慨證茂從壯填珠制廟或溜取歉得聲起沒，旨經(jīng)出審番查英、克記配賬稠到弓裝熊訂爛保贏管草的魂全赤過慚程俱。（1）沿會(huì)墳計(jì)春憑悉證高傳蹲遞服的尤一晃般此程壘序陜。圖2俗-漢1會(huì)陽計(jì)歐憑坑證涌傳襲遞優(yōu)程窯序任圖外來憑證自制憑證接柜員審核記賬員登賬出納登記登記簿復(fù)核員綜合柜科目日結(jié)單裝訂保管現(xiàn)金業(yè)務(wù)會(huì)計(jì)憑證第旺二睜章憲基令本箭核年算脾方男法—登—計(jì)背賬絨方艘法（2）跨會(huì)脆計(jì)級(jí)憑殘證添傳碧遞待的胡基兼本珠原裳則麥。①錦對(duì)綠于秒現(xiàn)浴金扒收礎(chǔ)入膊傳騎票森必兔須醋先刺收興款比，露后答記蛙賬圾；夸對(duì)城現(xiàn)訂金閑付楊出待傳肚票專必率須瘡先廉記仗賬沿，壘后末付月款琴，蛛以細(xì)保孩證剪會(huì)宅計(jì)片出巨納趣賬光款叢一排致剪和訓(xùn)防遼止種差恐錯(cuò)壩；②擇對(duì)谷轉(zhuǎn)趙賬耽業(yè)踐務(wù)維，投必上須牽先米記廈付尺款扮人掙賬漢戶膜，嫩后兄記域收氧款援人禁賬叼戶膀；③請(qǐng)對(duì)痛于牽清關(guān)算狡票概據(jù)倚要嘆收限妥勉進(jìn)肌賬蠢，艱以贏防敢止帥透形支匯和叮貫籠徹混銀適行則不行墊子款結(jié)的布原鐮則親。第委二顫章片基以本扭核根算芝方多法—送—計(jì)啊賬誤方垂法4．丈會(huì)絕計(jì)餃憑僑證剖的容裝殼訂析與侄保打管為室了斤保緞證汽會(huì)搞計(jì)紋核慢算幸資切料湖完