aaq-會(huì)計(jì)和審計(jì)法律制度

第十章

會(huì)計(jì)和審計(jì)法律制度

第一節(jié)

會(huì)計(jì)法

會(huì)計(jì)是以貨幣為主要計(jì)量單位，對(duì)經(jīng)濟(jì)活動(dòng)真實(shí)、準(zhǔn)確、全面地進(jìn)行記錄、計(jì)算、分析、檢查和監(jiān)督的一種管理活動(dòng)。從廣義上講，會(huì)計(jì)法是調(diào)整會(huì)計(jì)關(guān)系的法律規(guī)范的總稱。會(huì)計(jì)關(guān)系是會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員在辦理會(huì)計(jì)事務(wù)中以及國(guó)家在管理會(huì)計(jì)工作過程中發(fā)生的經(jīng)濟(jì)關(guān)系。從狹義上理解，我國(guó)會(huì)計(jì)法是指全國(guó)人大常委會(huì)于1985年1月21日通過，1993年12月29日修改，1999年10月31日修訂的《中華人民共和會(huì)計(jì)法》

會(huì)計(jì)核算

（一）會(huì)計(jì)核算的內(nèi)容

根據(jù)《會(huì)計(jì)法》的規(guī)定，辦理會(huì)計(jì)手續(xù)，進(jìn)行會(huì)計(jì)核算包括下列七項(xiàng)內(nèi)容：一是款項(xiàng)和有價(jià)證券的收付；二是財(cái)物的收發(fā)、增減和使用；三是債權(quán)債務(wù)的發(fā)生和結(jié)算；四是資本、基金的增減；五是收入、支出、費(fèi)用、成本的計(jì)算；六是財(cái)務(wù)成果的計(jì)算和處理；七是需要辦理會(huì)計(jì)手續(xù)、進(jìn)行會(huì)計(jì)核算的其他事項(xiàng)。

(二)會(huì)計(jì)期間

會(huì)計(jì)核算應(yīng)當(dāng)劃分會(huì)計(jì)期間，分期結(jié)算帳目和編制會(huì)計(jì)報(bào)表。會(huì)計(jì)期間分為年度、季度和月，起訖日期采用公歷。例如，會(huì)計(jì)年度自公歷1月1日起至12月止。

(三)記熔賬逆本幻玉位簽幣會(huì)龜計(jì)爹核暑算悉以勞人屠民穗幣吸為散記榨賬吃本井位障幣承。(四)會(huì)尚計(jì)芽核隔算赤的角程磨序1．急辦當(dāng)理吉法欲定狐會(huì)罩計(jì)注事歌項(xiàng)補(bǔ)，笨必嫁須瓜填扔制煎或杜者香取射得顛原迎始瓶憑檢證帽，冊(cè)并蓋及越時(shí)成送栗交魔會(huì)頭計(jì)喂機(jī)眾構(gòu)爸。2．修各獸單竄位飲發(fā)男生始的愚各兄項(xiàng)守經(jīng)堡濟(jì)訓(xùn)業(yè)隨務(wù)墳事偷項(xiàng)耐應(yīng)柳當(dāng)證在起依爆法梨設(shè)傲置籠的權(quán)會(huì)振計(jì)鍵賬廚簿判上臉統(tǒng)禽一劍登患記齒、奶核表算鑼。3．出各透單研位蘆應(yīng)鬧當(dāng)蘭定暈期此將愛會(huì)眼計(jì)曠賬眨簿馳記燙錄薪與禁實(shí)太物竄、溫款拜項(xiàng)蛋及老有著關(guān)閑資惑料統(tǒng)相法互盞核勢(shì)對(duì)妄，房誠(chéng)保洽證乒會(huì)盯計(jì)捆賬科簿訴記詳錄須與章實(shí)料物謹(jǐn)及烤款輔項(xiàng)販的艙實(shí)帆有償數(shù)舊額丘相污符戲、斯會(huì)俊計(jì)住賬贏簿鍬記決錄赴與游會(huì)梳計(jì)貝憑傅證揮的快有累關(guān)拔內(nèi)德容叨相螞符盞、錢會(huì)述計(jì)務(wù)賬窩簿攝之啞間穗相榜對(duì)伙應(yīng)宗的掠記選錄麗相瓣符折、隆會(huì)浩計(jì)雕賬桐簿栽與母會(huì)雕計(jì)祥報(bào)化表租相代符羽。4．蹄各朝單副位泊應(yīng)星當(dāng)藝根堤據(jù)唇經(jīng)肚過股審假核共的項(xiàng)會(huì)搶計(jì)休賬僅簿墊記扭錄振和絞有泊關(guān)記資牲料秧編廣制著財(cái)浩務(wù)佳會(huì)鎮(zhèn)計(jì)清報(bào)倚告鍋。5．饒會(huì)碰計(jì)擁資頓料眨。裹會(huì)提計(jì)媽憑賓證艷、尾會(huì)乖計(jì)僵賬灰簿爐、毒財(cái)石務(wù)糠會(huì)縣計(jì)越報(bào)揭告江和病其野他占會(huì)爆計(jì)巡壽資苦料牧必井須鑼符騰合方國(guó)畫家捉統(tǒng)總一憐的期會(huì)籮計(jì)救制彈度載的告規(guī)賽定憐，筆必漂須據(jù)真縣實(shí)笑、計(jì)準(zhǔn)關(guān)確良、月完閉整其。會(huì)紙計(jì)皆監(jiān)押督會(huì)飼計(jì)您監(jiān)件督戒是恭對(duì)魂經(jīng)毅濟(jì)次活嫂動(dòng)琴的胃合陰法日性嬸、篇合海理竭性床和媽有糟效隔性鎖進(jìn)硬行刮監(jiān)償督獨(dú)。爭(zhēng)根歐據(jù)餅監(jiān)卡督處主牛體煌的難不牌同餓，蜻會(huì)豎計(jì)沫監(jiān)霉督奔可懷分覽為筐單情位窗內(nèi)恥部策的豬會(huì)程計(jì)腫監(jiān)傷督失、危國(guó)新家核監(jiān)饅督暫和卸社本會(huì)驗(yàn)監(jiān)躬督諸三握種課。單揭位澇內(nèi)尼部約的挖會(huì)擦計(jì)渠監(jiān)稻督侍，奸是踏指崇由宴各缺單宜位奧的蹄會(huì)拳計(jì)仰機(jī)搜構(gòu)罰和奏會(huì)婆計(jì)督人緊員閘對(duì)啊本機(jī)單楚位冷實(shí)妹行普的輝會(huì)廁計(jì)規(guī)監(jiān)葉督金。國(guó)僑家愿監(jiān)岸督須，齒是戒指雕財(cái)沖政當(dāng)、頸審叼計(jì)妻、坐稅舉務(wù)藝、捕人愁民診銀瞎行粒、帥證丹券慚監(jiān)屋管腥、嬌保懷險(xiǎn)飛監(jiān)貸管徑等聲部弊門程依粱照船有朵關(guān)治法射律振、加行規(guī)政伙法靈規(guī)隔規(guī)紹定白的射職納責(zé)診，惰對(duì)嘴有丘關(guān)爺單蠻位脊的幸會(huì)旬計(jì)稍資積料最實(shí)歌施稼監(jiān)球督綢檢恒查伙。社線會(huì)桂監(jiān)扁督腔是夠指謹(jǐn)任如何碧單禿位邊和磚各冰人疊對(duì)獻(xiàn)違億反血會(huì)卡計(jì)栗法芒和柱國(guó)油家陵統(tǒng)茂一宏的易會(huì)驗(yàn)計(jì)嫂制盞度許規(guī)繭定箭的公行讀為拿有凝權(quán)熟檢險(xiǎn)舉逐、芒監(jiān)澇督戶。五層、耳會(huì)卡計(jì)頓機(jī)承構(gòu)抱和原會(huì)短計(jì)賀人澆員根抗據(jù)只《廳會(huì)害計(jì)取法環(huán)》固規(guī)周定遣，凝各仇單教位給應(yīng)綢當(dāng)椅根柴據(jù)斑會(huì)列計(jì)葵業(yè)讓務(wù)倉(cāng)的傍需較要針設(shè)淹置普會(huì)販計(jì)慰機(jī)開構(gòu)淺，圾或灶者臘在裹有構(gòu)關(guān)薦機(jī)貨構(gòu)趙中礙設(shè)樣置都會(huì)憤計(jì)侮人塌員德并掌指拘定危會(huì)侍計(jì)欄主妹管會(huì)人伸員窄；羨不鄭具鉤備援設(shè)蔽置保條撤件肥的稈，昨應(yīng)塘當(dāng)彈委蓄托脆經(jīng)姓批析準(zhǔn)殼從拉事肚會(huì)陣計(jì)濁代扶理拆記粘賬沉業(yè)鞋務(wù)勉的那中晃介駱機(jī)雕構(gòu)瞎代支理伙記汁賬旗。根葵據(jù)烘《陽會(huì)粱計(jì)野法捆》刊規(guī)柳定困，監(jiān)從占事壇會(huì)銅計(jì)乘工戒作逝的次人閉員疊，我必睜須栽取執(zhí)得俯會(huì)侵計(jì)幼從功業(yè)蟻資蠻格愉證鎖書之。昂擔(dān)跌任企單類位奴會(huì)押計(jì)欺機(jī)倉(cāng)構(gòu)落負(fù)武責(zé)肅人革（綁會(huì)蔬計(jì)確主爹管環(huán)人匯員越）新的蓬，店除滔取壩得逆會(huì)挽計(jì)炒從翅業(yè)膽資橋格胳證泊書裂外刊，肆還誓必挑須掩具面?zhèn)淠粫?huì)淺計(jì)蒸師冒以備上嶼專弱業(yè)示技眉術(shù)其職挎務(wù)舟資悉格龍或嘉者丟從篇事慈會(huì)震計(jì)魔工洲作蔑三宇年宣以收上推經(jīng)之歷悄。因獨(dú)違拘法普違帖紀(jì)求行乎為泳被鋪吊叨銷懶會(huì)闊計(jì)團(tuán)從愚業(yè)虹資圓格毅證喬書均的吼人尾員拴，摩自紋被序吊薦銷仍會(huì)粉計(jì)麗從普業(yè)找資沖格宇證錢書摩之騾日截起回五錘年咐內(nèi)省，慶不載得刑重后新料取我得崇會(huì)雖計(jì)戚從議業(yè)饒資煌格潑證顧書疫。注澆冊(cè)概會(huì)迷計(jì)要師西、暫會(huì)護(hù)計(jì)際師萄事敢務(wù)老所這和峰注殖冊(cè)脆會(huì)罵計(jì)叛師抖協(xié)剃會(huì)注北冊(cè)完會(huì)還計(jì)枕師隊(duì)是永依筋法符取社得袋注繳冊(cè)燙會(huì)居計(jì)謀師宣證風(fēng)書周并么接敢受端委濟(jì)托僻從拜事牢審決計(jì)炕和現(xiàn)會(huì)乖計(jì)瘡咨躲詢迎、設(shè)會(huì)型計(jì)俱服稿務(wù)備業(yè)衛(wèi)務(wù)摩的探執(zhí)秀行首人具員灑。居注麥冊(cè)職會(huì)郊計(jì)歪師總依遙法囑可蒸以殊承組辦姻下奶列蛙審撒計(jì)延業(yè)浪務(wù)掌：薦審如查泄企擠業(yè)輩會(huì)抖計(jì)喘報(bào)敞表豈，日出屆具攔審追計(jì)泳報(bào)闖告貫；世驗(yàn)嘆證選企山業(yè)搏資愉本頌，膊出治具曬驗(yàn)山資正報(bào)緩告夏；可辦銹理瓦企研業(yè)目合偉并亞、贊分怪立點(diǎn)、顧清被算爬事蒜宜恒中恢的斥審夫計(jì)偵業(yè)絹務(wù)毫，蓄出祥具燭有演關(guān)缺報(bào)捎告畏；會(huì)榜計(jì)淋師漸事獅務(wù)送所痕是習(xí)依初法賺設(shè)點(diǎn)立挑并斥承停辦悶注倦冊(cè)面會(huì)思計(jì)牌師搖業(yè)暴務(wù)釘?shù)拿顧C(jī)用構(gòu)召。蹈注腦冊(cè)淚會(huì)畏計(jì)振師敬執(zhí)憂行呆業(yè)艦務(wù)協(xié)，儲(chǔ)應(yīng)百當(dāng)端加蔥入凝會(huì)訪計(jì)斃師勵(lì)事妖務(wù)耍所私。法計(jì)律瀉責(zé)名任(一)不純依逃法割設(shè)歐置喂會(huì)常計(jì)萍賬膝簿亂、秒填鮮制掉和尾取偷得弊會(huì)烈計(jì)咸憑首證粥，丑未牲按臟照六規(guī)姿定展會(huì)證計(jì)貫資黨料毫建蒜立陡并奪實(shí)厭施臥單耍位唇內(nèi)裁部桑會(huì)嘴計(jì)啄監(jiān)板督泡等傘行顏為躍的膜法砌律禿責(zé)浩任。（器二芳）抓偽委造勉、疑變理造仔會(huì)剛計(jì)血憑失證仗、體會(huì)扛計(jì)膊賬覽簿陣，物編葛制仗虛輛假咱財(cái)障務(wù)職會(huì)隊(duì)計(jì)濾報(bào)販告其的妄法徐律芬責(zé)扁任。（阿三昆）狗隱廉匿寸或托者吵故討意謎銷煙毀侮依惜法柔應(yīng)涉當(dāng)茅保膛存咳的父會(huì)相計(jì)板憑劍證貫、封會(huì)泰計(jì)北賬蟲簿結(jié)、哈財(cái)鴨務(wù)指會(huì)皺計(jì)桶報(bào)斗告忘的窯法刻律頭責(zé)陜?nèi)?。（盒四膝）電授稠意響、況指峰使被、胸強(qiáng)慮令蹤蝶會(huì)弟計(jì)園機(jī)芳構(gòu)香、略會(huì)童計(jì)塞人羨員哥及析其距他圣人件員切違蓋法宋辦裹理戚會(huì)豬計(jì)圾事緊項(xiàng)饒的來法帥律獵責(zé)陽任。（腳五肺）聞單忌位賞負(fù)予責(zé)蛾人飲對(duì)任依唯法眠履朝行矮職盜責(zé)溜、船抵棒制鼻違傷法餓行漆為忙的沙會(huì)道計(jì)旦人稿員騾實(shí)圣行粥打的擊端報(bào)乞復(fù)達(dá)的偶法各律仔責(zé)慌任。（捧六以）興財(cái)杏政沸部狼門臂及回有男關(guān)徑行贈(zèng)政動(dòng)部鵝門鄙的毅工為作啄人奏員插在藝監(jiān)鴉督念管傷理懼中舌違特法么犯怠罪盾的俗法削律敘責(zé)骨任（獵七擔(dān)）懲違浸反姿為偷檢暢舉燃人和保咬密宮規(guī)袖定杠的溜法鋤律箏責(zé)潛任（返八刮）賠注炕冊(cè)籃會(huì)箱計(jì)珍師球、踢會(huì)鴿計(jì)總師答事資務(wù)籍所備違止反疫《累注豎冊(cè)悟會(huì)錘計(jì)隨師災(zāi)法袖》亦的恩法就律商責(zé)字任第闊二翠節(jié)審凳計(jì)疏法審寬計(jì)殖是論指攏由逗專陵職鞭機(jī)典構(gòu)痛和毛專呼業(yè)洲人寺員梢依吼法廳對(duì)拍政哀府紗機(jī)熊關(guān)沈、練國(guó)溝有煩金鳳融赴機(jī)輪構(gòu)杜和粗企怪事郊業(yè)奔組灑織墾的也財(cái)?shù)溦?、嬸?cái)炎務(wù)樂收紅支真以糾及鵝有蘿關(guān)譽(yù)經(jīng)候濟(jì)鋒活虧動(dòng)臺(tái)的犯真瓦實(shí)驗(yàn)性竟、嘆合材法律性突和希效嶼益坡情緒況借進(jìn)宗行唐審衛(wèi)核小、鹽評(píng)球價(jià)段的按監(jiān)繞督邊活走動(dòng)剪。審伯計(jì)眨法書是無調(diào)械整疼審妙計(jì)停關(guān)際系愚的勇法征律鏈規(guī)岡范拔的痛總朱稱怕。五審支計(jì)刃關(guān)影系萌是貌從厘事忽審搭計(jì)久工澤作囑的柔專就職多機(jī)厘構(gòu)副和駁專脹業(yè)交人穴員掙在泰審很計(jì)年過皇程例中圓及穴國(guó)漏家沒在扔管負(fù)理狀審榨計(jì)找過足程陳中辜發(fā)有生繞的附社鑒會(huì)識(shí)經(jīng)紙濟(jì)奔關(guān)揀系脫。約第歐八槍屆乞全拴國(guó)餐人綱大莫常威委餃會(huì)鑄第許九綁次搖會(huì)溝議猴于1選9脾9厭4年8月3攜1日課通災(zāi)過虛了蠶《懶中沙華姐人恥民臣共穗和倡國(guó)但審管計(jì)爐法毫》。審駐計(jì)怨監(jiān)兆督辟的漆原膚則(一)依棍法掘?qū)徣∮?jì)它的哨原置則(二)獨(dú)訊立融審居計(jì)關(guān)的集原橫則(三)地襪方攻審方計(jì)燥機(jī)豎關(guān)簡(jiǎn)實(shí)上行毯雙皇重夾領(lǐng)伴導(dǎo)株的價(jià)原姑則審耳計(jì)意機(jī)玩關(guān)明和膨?qū)徴?jì)止人漲員(一)審澡計(jì)呆機(jī)蜘關(guān)1．削中奔央芳審餓計(jì)挎機(jī)督關(guān)戰(zhàn)。葛國(guó)安務(wù)腹院承設(shè)鳥立鉤審肥計(jì)墳署纏，建在威國(guó)以務(wù)病院熱總燦理喘領(lǐng)庭導(dǎo)號(hào)下升，甚主刪管拘全徑國(guó)部的鹿審淋計(jì)騎工占作疼。也審窮計(jì)慰長(zhǎng)健是啊審決計(jì)足署蹲的拜行纏政蒼首死長(zhǎng)希。2．捧地受方唇審奶計(jì)講機(jī)拾關(guān)雅。名縣浩級(jí)倡以尊上屈各咬級(jí)索人狐民酸政堅(jiān)府途設(shè)陷立喚審末計(jì)勞機(jī)笑關(guān)紋。3．息審碌計(jì)裙機(jī)小關(guān)爭(zhēng)的鑼審幕計(jì)泳特域派絲式員靠。岡審漏計(jì)朱機(jī)泊關(guān)享根墨據(jù)選工叮作理需站要四，刑可揪以熊在窗其淘審波計(jì)艙管階轄梅范壯圍辱內(nèi)襲派耍出些審毒計(jì)疲特放派希員舊，傭?qū)復(fù)Ｓ?jì)失特碎派鋒員扮根睡據(jù)察審淺計(jì)校機(jī)衣關(guān)侄的丘授病權(quán)恢，惕依龍法雙進(jìn)直行成審帶計(jì)椒工罰作居。(二)審鳥計(jì)承人晶員審計(jì)計(jì)哲人放員硬應(yīng)迷當(dāng)星具率備顆與憑其億從耽事閘的仙審扇計(jì)牌工直作鐮相綿適賊應(yīng)盒的軟專塌業(yè)返知傳識(shí)弊和番業(yè)使務(wù)使能怨力。審忠計(jì)送機(jī)另關(guān)碌的賺職拐責(zé)(一)對(duì)他國(guó)矩家典財(cái)練政每收鎮(zhèn)支提進(jìn)咸行熄審放計(jì)表監(jiān)朽督火。(二)對(duì)疤中蓮央撕銀棍行辮的夕財(cái)遣政匪收初支錯(cuò)和級(jí)其窩他欲國(guó)參有道金喜融湯機(jī)鄰構(gòu)饞的搶資鑄產(chǎn)貌、尚負(fù)殺債境、叉損尸益慘，懂進(jìn)旦行毒審著計(jì)郵監(jiān)秋督糠。(三)對(duì)旱國(guó)蚊家灘的灣事閱業(yè)撲組滿織珠的媽財(cái)米政跪收慨支好，曉進(jìn)默行而審鏟計(jì)躺監(jiān)光督南。(四)對(duì)饑國(guó)閣有令企姨業(yè)聽資仙產(chǎn)毫負(fù)屑債妻、趕損瘦益甩，拼進(jìn)蓄行高審畜計(jì)邊監(jiān)德督凡以釘及虎按沉規(guī)繡定榴對(duì)振國(guó)減有據(jù)資多產(chǎn)赤占涂控屆股春地鄰位之或括者姿主迎導(dǎo)義地輛位符的論企子業(yè)荒進(jìn)訓(xùn)行新審懶計(jì)名監(jiān)或督夏。(五)對(duì)材國(guó)逼家赴建條設(shè)布項(xiàng)且目邀的織預(yù)聯(lián)算歸執(zhí)積行愛情細(xì)況集和組決永算志，文進(jìn)青行恭審以計(jì)悉監(jiān)漲督炒。(六)對(duì)版政臨府?dāng)嚥可篱T不管隆理粗的視和賓社瓜會(huì)旅團(tuán)棕體敲受少政巷府菌委然托小管工理顫的拒社否會(huì)嚼保瓜障賴基巴金菌、匆社舌會(huì)露捐善贈(zèng)垃資賞金疤以輕及西其廈他投有咽關(guān)版基即金璃、朝資逮金術(shù)的燥財(cái)累務(wù)爭(zhēng)收母支排，光進(jìn)阻行譯審申計(jì)眨監(jiān)列督盼。(七)對(duì)菜國(guó)攔際情組咐織莖和暗外濤國(guó)艱政擠府燥援腥助謀、霞貸摸款現(xiàn)項(xiàng)婚目柄的售財(cái)膜務(wù)使收列支糕，逐進(jìn)綠行奮審喪計(jì)瘋監(jiān)廁督峽。(八)對(duì)者其保他振法畜律拼、市行毒政狗法滲規(guī)土規(guī)酸定槽應(yīng)頁當(dāng)床由沈?qū)徤缬?jì)嬸機(jī)景關(guān)藥進(jìn)架行風(fēng)審字計(jì)走的靈事斧項(xiàng)捷，窯依曲照央《儀審奔計(jì)時(shí)法甜》疼和繁有甚關(guān)矩法誘律遣、子行去政巖法生規(guī)煮的鴨規(guī)禽定驅(qū)，脈進(jìn)笑行枝審鑼計(jì)裕監(jiān)者督盒。(九)對(duì)擇各散部劈燕門絕、犬國(guó)寄有殼的恢金挽融片機(jī)宿構(gòu)螺和蠻企頂業(yè)羞事耽業(yè)脖組捕織門的重內(nèi)器部題審仿計(jì)或，懷進(jìn)惑行市業(yè)寨務(wù)蓋指扣導(dǎo)奴和閣監(jiān)頃督旺。(十)對(duì)酒依團(tuán)法妄獨(dú)汁立娃進(jìn)渴行易社孔會(huì)糾審朽計(jì)暫的近機(jī)韻構(gòu)協(xié)，除依用照胞有莊關(guān)距法票律藏和離國(guó)蠢務(wù)爭(zhēng)院確的閥規(guī)丑定縫進(jìn)冶行泳指怪導(dǎo)馬、泳監(jiān)掛督釋、悅管調(diào)理粒。審誘計(jì)箏機(jī)沃關(guān)均的剩權(quán)蝕限1．變要炭求它權(quán)2．狡檢傘查攝權(quán)3．愁調(diào)科查老取次證攔權(quán)4．愧制倍止樂權(quán)5．示建貧議益權(quán)6．狼通撞報(bào)臥公常布鵲權(quán)審渴計(jì)