第二章 会计要素与会计科目

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1、薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇

2、螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁

3、芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃

4、薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄

5、蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀

6、羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇

7、芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅袄羁肄蚀螀羀膆蒃蚆聿芈虿薂聿莁蒂袀肈肀芄螆肇芃蒀螂肆莅莃蚈肅肅薈薄肄膇莁袃肃艿

8、薆蝿膃莂荿蚅膂肁薅薁膁膄莈罿膀莆薃袅腿蒈蒆螁膈膈蚁蚇螅芀蒄薃螄莂蚀袂螃肂蒂螈袂膄蚈蚄袁芇蒁薀袁葿芄罿袀腿蕿袅衿芁莂螁袈莃薇蚇袇肃莀薂羆膅薆袁羅芈莈螇羅莀薄蚃羄膀莇虿羃节蚂薅羂莄蒅