第五章會(huì)計(jì)賬簿-

第五章會(huì)計(jì)賬簿賬簿的意義和種類賬簿的設(shè)置和登記賬簿登記規(guī)則錯(cuò)賬的查找及更正方法對(duì)賬和結(jié)賬一、概念會(huì)計(jì)賬簿是由具有一定格式的賬頁(yè)組成的，以審核無(wú)誤的會(huì)計(jì)憑證為依據(jù)，用來(lái)全面、系統(tǒng)、連續(xù)、分類地記錄和反映各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的會(huì)計(jì)簿籍。二、作用提供系統(tǒng)、全面的會(huì)計(jì)信息。為編制會(huì)計(jì)報(bào)表提供依據(jù)。為企業(yè)的經(jīng)營(yíng)和管理提供參考資料。第一節(jié)賬簿的意義和種類第五章會(huì)計(jì)賬簿三、會(huì)計(jì)賬簿的基本內(nèi)容封面扉頁(yè)賬頁(yè)賬簿名稱和使用年度賬簿啟用及交接記錄表1、賬戶名稱2、日期欄3、憑證種類和號(hào)數(shù)欄4、摘要欄5、金額欄6、頁(yè)次第五章會(huì)計(jì)賬簿四冰、吼會(huì)喘計(jì)如賬掉簿納的鳥種巴類（源一而）如會(huì)計(jì)闊賬譜簿狡按影用侄途幣分蟲類赴：日舉記六賬分女類腹賬總牧分肉類殿賬明賞細(xì)啟分馳類倘賬輔確助饒賬亦灣稱撈序押時(shí)革賬轉(zhuǎn)，紗是魔按老經(jīng)掩濟(jì)盤業(yè)探務(wù)匆發(fā)貪生顯時(shí)晝間倒的連先凳后赴順若序勒逐半日和逐殿筆酷登臨記初的猜賬蹄簿爪。根芹據(jù)總問(wèn)分籃類冠科余目設(shè)悠置共賬逃戶獻(xiàn)，竊通圓過(guò)姥對(duì)鞋全忘部穩(wěn)經(jīng)搭濟(jì)天業(yè)耽務(wù)無(wú)的儲(chǔ)登銳記扇，匪以騙全拆面膊、姨系扭統(tǒng)碰、近總箏括隱的校反捷映尼全君部產(chǎn)資蠢金量增局減閃變陽(yáng)化藏和糖結(jié)搶存醋情旁況漠的烏分聯(lián)類圍。根脫據(jù)明斤細(xì)江分己類疑科撕目設(shè)膏置器賬構(gòu)戶仗，哥用帝以戶具證體茄反徹映貪某撇類鍛資惕金溪增喇減膠變也化撿和戴結(jié)允存掩情域況著的嗓分徒類鴉賬廣。亦反稱賤備哄查址賬拳或惹備亞查徹登探記墻簿女，叢是蔬對(duì)躁日合記蠢賬之、慶分鏡類升賬骨和物明太細(xì)犯賬梁中巧未跳記裹錄麗的愿事憂項(xiàng)河進(jìn)鎮(zhèn)行載補(bǔ)凳充沿登擾記枯的榜一亞種咸賬符簿踏。第谷五據(jù)章農(nóng)會(huì)聽(tīng)計(jì)夾賬旦簿（區(qū)二籮）連賬燦簿箱按公外芝表謊形封式包分爸類森：訂輩本接賬活妖頁(yè)涼賬卡狡片遷賬總點(diǎn)分勵(lì)類歇賬現(xiàn)舟金吊日逃記脾賬銀延行川存琴款殃日見(jiàn)記遞賬明斗細(xì)匪分散類畜賬固彎定音資挑產(chǎn)桃明造細(xì)騎賬周咸轉(zhuǎn)誓材坐料棗明訪細(xì)部賬磁絲式盤套賬電扯算旋化故會(huì)枯計(jì)第路五抬章染會(huì)兼計(jì)尖賬侮簿第訊二講節(jié)閥會(huì)劣計(jì)細(xì)賬往簿慮的脈設(shè)熟置一斗、炕日慣記珍賬件的門設(shè)廢置1氧、揭普院通傅日砍記天賬掌的廈設(shè)殼置指和乘登豎記2漲、拜特直種懼日亡記吐賬扇的錢設(shè)陣置膏和孫登顆記現(xiàn)炒金泰日題記這賬銀吼行承存介款跪日升記旨賬二贈(zèng)、另總擋分余類啄賬仁的撈設(shè)疏置三并、絹明每細(xì)總分彎類眉賬布的件設(shè)叛置1近、鬧三坑欄剝式2江、族數(shù)那量鉤金便額職式3教、涼多藏欄抖式4獎(jiǎng)、股平濁行團(tuán)式第鈔五坡章涉會(huì)段計(jì)董賬忘簿普育通勝日鐘記迎賬第煌頁(yè)2011年摘要會(huì)計(jì)科目借

方貸

方分類賬頁(yè)數(shù)月日16職工還借款庫(kù)存現(xiàn)金1000

略

其他應(yīng)收款

100017支付辦公費(fèi)管理費(fèi)用

600

庫(kù)存現(xiàn)金60018交罰款營(yíng)業(yè)外支出200

銀行存款200128銷售原材料銀行存款700

其他業(yè)務(wù)收入

700131購(gòu)買設(shè)備，款未付固定資產(chǎn)30000應(yīng)付賬款30000合計(jì)3250032500第未五押章丘會(huì)焦計(jì)全賬殼簿第彼五屑章遞會(huì)殘計(jì)裕賬率簿第談五談?wù)聥蓵?huì)肉計(jì)末賬拾簿現(xiàn)墻金薪收澤入殺日坊記恭賬第喪頁(yè)年收款憑證號(hào)摘要貸

方科目結(jié)余月日收入合計(jì)支出合計(jì)現(xiàn)裝金雞支草出斥日顏記奸賬第和頁(yè)年付款憑證號(hào)摘要借

方科目支出合計(jì)月日第杯五掙章挪會(huì)獲計(jì)浸賬萍簿第由五斬章樹會(huì)淋計(jì)栽賬火簿第脅五溫章徑會(huì)舟計(jì)漫賬丹簿第炒五宗章需會(huì)妄計(jì)款賬飽簿第襲五鋤章堂會(huì)士計(jì)光賬即簿第喬五墨章教會(huì)掠計(jì)臭賬拴簿在綱途摘物史資統(tǒng)明伶細(xì)絲式賬明目細(xì)釣科蜂目侮第蓬頁(yè)年憑證號(hào)碼摘要借方金額貸方金額結(jié)余金額月日買價(jià)采購(gòu)費(fèi)用合計(jì)第旺五勺章痰會(huì)窩計(jì)都賬約簿2掃0劫1材1屋年纖3正月閘1筆7軍日濁，將采題購(gòu)礙員洋馬眼林聾出媽差狡回隆來(lái)糧報(bào)戲賬奧，收退示還跑暫話借構(gòu)差撤旅煉費(fèi)勇現(xiàn)功金雁5托0富元掉給政出腹納攪。庫(kù)唱存獸現(xiàn)我金1支1釣3折1兇7現(xiàn)8采馬購(gòu)距員湖報(bào)縣賬攪返品現(xiàn)其抽他棚應(yīng)宗收告款馬疊林￥脈5終0診0傳0√￥央5福0倉(cāng)0唇01趙怎一錢悄二孫者三李板四王姑五第愁五肥章薦會(huì)諷計(jì)競(jìng)賬庫(kù)簿2妥0伶1院1偉年已3場(chǎng)月宋2捉3糟日纏，李用扇銀駝行成存茅款妹支躺付幫前勁欠襪光盯華倚公資司韻的琴貨煎款得1偏5愿0獸0逼0逆元型。銀逼行泰存反款1終1亞3貝2錢3銀1預(yù)1付晝光絲式華腳公授司頃貨毅款應(yīng)鴉付原賬工款光影華坡公館司￥執(zhí)1私5倚0遍0標(biāo)0拾0訪0√1趙肥一錢迅二孫需三李也四王垮五￥憲1穴5孟0扁0斗0爭(zhēng)0積0第奇五供章芽會(huì)焰計(jì)仰賬杏簿2需0震1經(jīng)1王年鹽3蹈月謊2煉5疾日奏，馬生罵產(chǎn)辭甲喉產(chǎn)早品滿領(lǐng)江用幕原融材拔料角6身0武0蠅0板元攤，割其其中格A響材鮮料壇1倉(cāng)0止噸妹金橡額斃2舅0裁0貧0削元妨，閣B喇材遼料呼5雹噸脹金肚額采4仔0李0塵0擊元吼。原賭材粗料1賢1帽3峰2僑5A度材堪料3娛3甲閘產(chǎn)戲品幕耗戚用動(dòng)A材秘料眾1吼0報(bào)噸推，捆B材挽料專5公噸生燦產(chǎn)運(yùn)成愧本甲貨產(chǎn)脊品￥插6負(fù)0杏0號(hào)0痕0好0√1趙角一錢灑二孫悅?cè)蹰W五￥駕6掩0借0譯0禾0雁0B卵材沾料￥求2雜0箏0欄0匙0升0￥徐4巷0好0燥0吵0帽0￥勇6會(huì)0張0丸0包0翠0√√第叔五爆章攜會(huì)筐計(jì)籮賬卸簿第種三蛙節(jié)姿賬脹簿查的狼登婚記慶規(guī)救則賬儲(chǔ)簿棗的粉登測(cè)記黑通聚常杠叫驕做凍記頑賬練或費(fèi)過(guò)押賬帆。第情五襲章兇會(huì)毯計(jì)饑賬霉簿一雹、暗賬襯簿揚(yáng)的憐啟嶼用休規(guī)腸則1返、劣填迫寫騎賬非簿嗽的閉封千面飲和搶扉稅頁(yè)灘。2羅、巧啟劫用贈(zèng)訂身本言賬喊，乞應(yīng)戒從劑第印一祖頁(yè)叮到底最求后意一殲頁(yè)宮順籠序歡編腐訂泄頁(yè)棗數(shù)蠟，訴不燈得籃跳批頁(yè)膨、答缺逝號(hào)烏；愧使妹用涂活刪頁(yè)其賬摘頁(yè)應(yīng)，飯應(yīng)光當(dāng)奏按則賬積戶塞順刺序淋編溪號(hào)搜，漆并騙需博定躲期測(cè)裝訓(xùn)訂踢成船冊(cè)改。3宮、儀遇未記輕賬很人冊(cè)員倆、精會(huì)伐計(jì)拆機(jī)些構(gòu)蔽負(fù)胸責(zé)諒人封或即會(huì)銅計(jì)濕主甜管顫有院工混作狹變絡(luò)動(dòng)寄時(shí)沸，宜應(yīng)莖按握國(guó)衡家兩會(huì)禍計(jì)對(duì)制盲度闊的持有指關(guān)激規(guī)潛定狡辦進(jìn)理辦交場(chǎng)接沫手憂續(xù)。第膽五汪章咽會(huì)糟計(jì)榆賬政簿第讓五側(cè)章襯會(huì)要計(jì)盜賬梢簿二漆、缺賬筍簿具的尋登物記額規(guī)袋則會(huì)喜計(jì)辱賬陶簿疏的槽登雕記略必介須亮以提審貸核探無(wú)澇誤若的原記潛賬背憑截證山（揮原粒始膏憑姜證撒）頸為戲依咸據(jù)擔(dān)。權(quán)登閥記鎖內(nèi)議容毀要態(tài)完眾整鄉(xiāng)豐。登掃記桂賬扒簿貞使惑用藍(lán)該黑矩墨零水輸或隱碳窮素城墨贈(zèng)水用鋼蘆筆書剩寫穿。紅旬色朋墨凍水只廣限厲于盲在跟結(jié)邪賬犁、械改擊錯(cuò)淚、西沖首賬君、掩登愈記撓減財(cái)少藝數(shù)防或瞞登托記渣負(fù)作數(shù)恒余緩額花時(shí)查使練用牽。每文紙字嗚和馳數(shù)日字著不鉆要粘將團(tuán)格妙子乘占曉滿積。第豬五受章塌會(huì)戒計(jì)慮賬浙簿賬秧簿辯登稀記攝完最畢替，揪要映在礦記度賬集憑蘿證賺上條簽貼名屯或撥蓋洽章?tīng)?，線注種明獨(dú)已節(jié)過(guò)漲賬幣。第頭五撇章乒會(huì)程計(jì)懇賬距簿各鴨種翻賬轟簿婚要禿按腐頁(yè)神次話、袖行屬次寧順新序像連井續(xù)肚使榨用盟，奧不償?shù)缅\跳直行佛、縫隔加頁(yè)假。第構(gòu)五叫章豆會(huì)氣計(jì)查賬山簿在薪登斷記島賬歉簿作時(shí)月，圍應(yīng)賄留杠出粒最返后縣一肌行茅，啦填背上靠“國(guó)轉(zhuǎn)聚次客頁(yè)旨”飾，劈燕并傾算蕉出移本蛾頁(yè)賊借晶貸適方攤發(fā)叉生破額宮和壘余店額灣；聚然旦后毛把燥同終樣芳的余發(fā)脖生買額托和濤余架額肆填絲式在嘴下暢一監(jiān)頁(yè)復(fù)第獲一喜行流，瞧摘冠要眾為疾“銳承望前鍵頁(yè)困”浙。第阿五湯章污會(huì)增計(jì)啟賬絞簿課璃堂甲練姨習(xí)P果2化2屬7哥習(xí)朝題劣一刊現(xiàn)等金鬧日躍記懷賬課到后村作籠業(yè)討銀漲行釋存傲款未日遞記著賬第況五忙章跌會(huì)愉計(jì)盜賬涂簿第散四視節(jié)望錯(cuò)故賬添的選查憑找刃及動(dòng)更趕正艱方普法一桂、翼產(chǎn)貫生永記超賬惜錯(cuò)爸誤煙的暴原活因1淘.槐記范錄崖錯(cuò)躁誤2六.絹計(jì)粗算屢錯(cuò)慢誤第娘五著章害會(huì)程計(jì)專賬籌簿二灑、奧檢鳥查繼記殺賬河錯(cuò)焰誤瞇的妻程捕序1棋.胳檢脅查姨試棋算走平倆衡財(cái)表椒的釀編席制旋是葛否勉正杯確2斯.掙檢網(wǎng)查統(tǒng)期昌末渣余揀額藥的趣計(jì)鳳算稅是潛否賢正劍確3耳.綁檢采查瞎本圣期箱發(fā)簡(jiǎn)生為額坐的爐記筋錄娛和濱計(jì)霧算伙是公否你正帖確4攏.量檢跨查懸期飽初億余執(zhí)額被是浙否樹正繭確第競(jìng)五折章釀會(huì)怪計(jì)猜賬墓簿第教五程章奮會(huì)獻(xiàn)計(jì)降賬辭簿三螞、茫錯(cuò)猛賬兇的停查欣找1株.題影價(jià)響璃借均貸英平財(cái)衡項(xiàng)的繞錯(cuò)孩誤二回除括法九五除懶法2猾.儉不涼影己響細(xì)借稼貸僑記波錄翅平漲衡蒼的區(qū)錯(cuò)候誤重蛋記射或喂漏氧記挎了違一灰項(xiàng)廣會(huì)殘計(jì)弦記漏錄會(huì)婚計(jì)拴分扇錄譯中披錯(cuò)嘆用愈了臨會(huì)淺計(jì)牌科墻目第染五寧章浸會(huì)登計(jì)斧賬遣簿四眉、偏錯(cuò)瀉賬伸的國(guó)更識(shí)正梁方授法1潔、謹(jǐn)劃柜線繞更綱正驕法適決應(yīng)鋒范嫌圍舟：第扔一鳴，記康賬漲前發(fā)暗現(xiàn)乎會(huì)您計(jì)慶憑賀證慨文幅字曲、箭數(shù)粒字剝錯(cuò)眠誤礎(chǔ)；第半二粥，記筒賬跨后發(fā)烈現(xiàn)慮會(huì)扯計(jì)榴憑峽證汽正窩確宿但制賬爪簿咬登配記調(diào)錯(cuò)跑誤更燭正驚方積法適：在因錯(cuò)帥誤閃的識(shí)文欄字梢、嘴數(shù)跑字踏上貌劃虜一喪紅水線釀，漠在容上滲方仁寫易正院確陳的鄉(xiāng)豐。第超五冊(cè)章權(quán)會(huì)匹計(jì)稻賬婆簿第橋五長(zhǎng)章朵會(huì)釣計(jì)慮賬傲簿2椅、脅紅宋字棄更扛正箭法適掛應(yīng)虹范擾圍芝：第擺一翠，記業(yè)賬貨后，疼會(huì)上計(jì)喬憑廳證條對(duì)消應(yīng)棒關(guān)租系尼錯(cuò)看誤螞；第按二礎(chǔ)，記瞧賬善后，參會(huì)背計(jì)房誠(chéng)憑昌證眼數(shù)枝字島錯(cuò)期，妨且家“錯(cuò)像>峽正”客。更端正形方袍法翻：對(duì)撲第滾一江種流錯(cuò)肥誤筋：登首微先貍按阿錯(cuò)掀誤臘對(duì)迎應(yīng)揀關(guān)獄系旗以凈紅呀字達(dá)金妄額傲另羨編拍一笑張趁記像賬假憑距證框并輩登舊記鉛入賭賬診，封然唐后惜再斑編睜一可張甚正紛確妖憑灘證懶入創(chuàng)賬鑄。對(duì)辟第豈二蠻種劈燕錯(cuò)廟誤繡：勢(shì)按當(dāng)原企對(duì)請(qǐng)應(yīng)膚關(guān)蛇系企，歉對(duì)多族記悉金巷額以夫紅科字躲編縣一辱張悲記寄賬鉗憑潑證砌登謠記遠(yuǎn)入恢賬禿。第碑五院章燈會(huì)蠅計(jì)堪賬舟簿第季五趣章拾會(huì)西計(jì)勝賬劣簿第剝五雀章民會(huì)漲計(jì)慎賬炕簿3并、憲補(bǔ)劃充凱登呢記潑法適殘應(yīng)扁范冰圍昏：記難賬駝后發(fā)螺現(xiàn)岸會(huì)游計(jì)姥憑退證姐中嫌數(shù)愈字接錯(cuò)勤，抓且迫“錯(cuò)膀<乞正”銳。更京正囑方珍法似：按柱原贏對(duì)醫(yī)應(yīng)河關(guān)垮系禍用少題記柄金稅額另鬼編膛一潔張份憑愁證滔并目登儲(chǔ)記有入犧賬千，斧另搭編尸憑漿證恨摘蹲要女中題注妖明翻“勿更朽正程×慢年絲式×摩月禍×魚日咽×甘號(hào)購(gòu)憑樓證只錯(cuò)穗誤輝”微。第礙五右章詞會(huì)據(jù)計(jì)其賬做簿第蹲五夜章版會(huì)勁計(jì)壘賬帖簿課具堂梯練疼習(xí)P鼠2蝦2浩8你習(xí)絮題青二哲2鐵、愧3柔、綱4唱、酒6磚、慕7課腐后廟作勁業(yè)渡1途、餓5褲、確8君、從9蹈、瞧1爭(zhēng)0第領(lǐng)五侮章地會(huì)糕計(jì)言賬睬簿第階五踏節(jié)石對(duì)詢賬晨與淘結(jié)斯賬一鳳、形對(duì)繁賬對(duì)海賬漏簿仙記磨錄蕉所雞作挨的捏檢云查慘核輪對(duì)戒。主愈要恭作惜用槳是眾借安以顫發(fā)嗽現(xiàn)薪問(wèn)淘題投：厲對(duì)哪技?xì)炐g(shù)章方常面霸出自現(xiàn)甜的攔問(wèn)卸題即予艙以己更趨正屑；寧對(duì)臨自稱然咱或獸人甩為倘原賣因存出多現(xiàn)緊的捆問(wèn)涌題竄予掌以惹處冠理晶。第伙五逮章鄰會(huì)覽計(jì)為賬紫簿對(duì)溉賬亞的餅內(nèi)閘容增及初方紫法背:1輛、見(jiàn)賬除證值核統(tǒng)對(duì)核趴對(duì)抽站查裝或陜逐腎筆收核狠對(duì)憑證原始憑證記賬憑證日記賬簿賬簿總分類賬簿明細(xì)分類賬簿第豈五絕章逗會(huì)贊計(jì)想賬吼簿2蜜、痕賬懼賬繞核黎對(duì)總唱賬播賬述戶恥間賞核耍對(duì)編宮制升總宅分寫類陡賬戲戶靈試?yán)銊倨酱吆夥帘砜倶淤~砍與滑所衡屬駱明避細(xì)深賬爺核靜對(duì)編臥制擁明衫細(xì)良分食類栽賬贈(zèng)戶嶄發(fā)椅生展額碧及淋余酷額最表日舍記注賬粥與秋分搞類摩賬通核憂對(duì)逐伍筆蓬核包對(duì)博或糧核燒對(duì)險(xiǎn)本升期確發(fā)覺(jué)生肥額將\鋪余形額會(huì)料計(jì)盛賬訓(xùn)與恐業(yè)疫務(wù)睬賬塑核遺對(duì)逐塊筆姻核敬對(duì)逼或龍核月對(duì)號(hào)本適期敞發(fā)任生食額懷\撕余索額第材五詞章拖會(huì)動(dòng)計(jì)義賬巨簿3殲、失賬因物奪核蜻對(duì)財(cái)偏產(chǎn)返物切資遲（崖原輛材橋料戶、傘庫(kù)何存頁(yè)商劣品臺(tái)、鐘固筋定纖資曲產(chǎn)亭等得）4嶄、登賬些款君核光對(duì)現(xiàn)辦金唇、誦銀觸行誕存稠款縣、楊債耀權(quán)固債號(hào)務(wù)宋、遵有籠價(jià)湊證項(xiàng)券第影五裹章怖會(huì)源計(jì)葬賬喬簿二起、走結(jié)晴賬即逗劃摟線觀結(jié)亡示秧各飲賬卻戶利發(fā)辦生添額卻及菜余季額夾的奶工跳作勢(shì)。宜應(yīng)殖于肺每甚月開(kāi)月曠末陰、選季拌末魔和顧年普末騾，射在義試嶺算叢平悟衡拳的連基叼礎(chǔ)辣上爐分桌別抵進(jìn)怪行爛月頃結(jié)施、妹季友結(jié)財(cái)和花年團(tuán)結(jié)獻(xiàn)。另婚外稿，答年舌初除建兔立努新憂賬堡時(shí)武，巖應(yīng)名先側(cè)轉(zhuǎn)丙入昏本肯賬淺戶預(yù)上港年伸末御余蘆額雞。第蘇五退章苗會(huì)遇計(jì)濁賬浮簿2010年摘要借方貸方借貸余額月日1130本月發(fā)生額及余額

500

600

借

8001射28A渡單襪位羨購(gòu)寺貨舉款慕暫星欠1滔0脅0借9笑0篇02球5B迅單哀位冰購(gòu)壩貨呼款豬暫籃