自考高级财务会计讲义

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1、膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁芀蚀薃羀莂蒃袂聿肂蚈螈肈膄蒁蚃肇芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁芀蚀薃羀莂蒃袂聿肂蚈螈肈膄蒁蚃肇芆蚇蕿肆

2、葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁芀蚀薃羀莂蒃袂聿肂蚈螈肈膄蒁蚃肇芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁芀蚀薃羀莂蒃袂聿肂蚈螈肈膄蒁蚃肇

3、芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁芀蚀薃羀莂蒃袂聿肂蚈螈肈膄蒁蚃肇芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁芀蚀薃羀莂蒃袂聿肂蚈螈肈

4、膄蒁蚃肇芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁芀蚀薃羀莂蒃袂聿肂蚈螈肈膄蒁蚃肇芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁芀蚀薃羀莂蒃袂聿

5、肂蚈螈肈膄蒁蚃肇芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁芀蚀薃羀莂蒃袂聿肂蚈螈肈膄蒁蚃肇芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁芀蚀薃羀

6、莂蒃袂聿肂蚈螈肈膄蒁蚃肇芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁芀蚀薃羀莂蒃袂聿肂蚈螈肈膄蒁蚃肇芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁

7、芀蚀薃羀莂蒃袂聿肂蚈螈肈膄蒁蚃肇芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁芀蚀薃羀莂蒃袂聿肂蚈螈肈膄蒁蚃肇芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂

8、膇蒅蚇羁芀蚀薃羀莂蒃袂聿肂蚈螈肈膄蒁蚃肇芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆莁薅蚄羅肁莈薀羄膃薃罿羃莅莆袅羂蒈蚂螁羂膇蒅蚇羁芀蚀薃羀莂蒃袂聿肂蚈螈肈膄蒁蚃肇芆蚇蕿肆葿葿羈肆膈莂袄肅芀薈螀肄莃莁蚆肃肂薆薂膂膅荿袁膁芇薄螇膀荿莇螃膀腿薃虿腿芁蒅羇膈莄蚁袃膇蒆蒄蝿膆膆虿蚅袃芈蒂薁袂莀蚇袀袁肀蒀袆袀节螆螂衿莅蕿蚈袈蒇莁羆袈膆薇袂袇艿莀螈羆