第四章會(huì)計(jì)核算基礎(chǔ)

本章難點(diǎn)：√相關(guān)性原則√謹(jǐn)慎性原則本章重點(diǎn)：√會(huì)計(jì)假設(shè)CompanyLogo第一節(jié)會(huì)計(jì)假設(shè)一、會(huì)計(jì)假設(shè)的含義

會(huì)計(jì)核算的基本前提是對(duì)會(huì)計(jì)核算所處的時(shí)間、空間范圍等所作的合理設(shè)定。也稱為會(huì)計(jì)假設(shè)。會(huì)計(jì)核算前提條件空間范圍時(shí)間范圍記賬時(shí)間計(jì)量手段CompanyLogo二、會(huì)計(jì)核算的基本前提的內(nèi)容

（一）會(huì)計(jì)主體假設(shè)

1、涵義：企業(yè)應(yīng)當(dāng)對(duì)其本身發(fā)生的交易或者事項(xiàng)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告。

會(huì)計(jì)所服務(wù)的特定企業(yè)或單位。（會(huì)計(jì)主體很多，會(huì)計(jì)首先要明確是為哪個(gè)主體服務(wù)的！）A會(huì)計(jì)主體C會(huì)計(jì)主體B會(huì)計(jì)主體D會(huì)計(jì)主體CompanyLogo2法.圈設(shè)炸定繞意柏義明高確趁了愁會(huì)摔計(jì)麻核遍算喝空仍間冒范攔圍淺，淹解斧決曬了矩核件算花誰(shuí)旬的堂經(jīng)課濟(jì)吩業(yè)炎務(wù)裂、墓為位誰(shuí)僑記石賬任和嶺算懸賬寧的捏問(wèn)桂題斷。C霞o(jì)門(mén)m討p驢a燥n驕y(cè)羞L像o救g拳o（莫二）持愿續(xù)蹈經(jīng)殃?duì)I億假嘗設(shè)1霸.涵飲義：成企膝業(yè)鑒會(huì)也計(jì)易確擠認(rèn)詠、揉計(jì)供量跌和始報(bào)滴告口應(yīng)寫(xiě)當(dāng)棕以炎持秒續(xù)經(jīng)竊營(yíng)文為押前儲(chǔ)提噸。C潤(rùn)o拐m恨p芬a充n誰(shuí)y世L寶o辜g暖o2爽.單設(shè)輪定印意臣義明項(xiàng)確絹了雙會(huì)哥計(jì)屯核習(xí)算底時(shí)晌間拆范忠圍獲，珠解店決生了踢財(cái)只產(chǎn)冒計(jì)瞎價(jià)尊和維收降益協(xié)確佩認(rèn)災(zāi)等睜問(wèn)追題聚。如煉，頭有胖些只費(fèi)岔用寺在個(gè)多冷個(gè)粉會(huì)穿計(jì)劉年指度悅攤疲銷謊，比固耕定臭資詞產(chǎn)貌計(jì)殘?zhí)嵝琳勖耘f違，打只獲有利在苦持償續(xù)益經(jīng)麗營(yíng)虹的霧前鮮提確下嘴才芽有敬可旱能墨。C退o嘗m比p蝕a宮n凈y蜘L績(jī)o除g匆o能愿夠瞎保惰持迫會(huì)遙計(jì)蛋信杠息冠處貢理綱的一昆致圍性和穩(wěn)辜定捐性。（菊三叔）堅(jiān)會(huì)襖計(jì)瞇分蜻期1茂.盤(pán)涵鵝義報(bào)：剩企喚業(yè)躬應(yīng)博當(dāng)側(cè)劃法分暫會(huì)蓮計(jì)粒期脊間按，飾分轎期壓結(jié)半算剛賬妥目團(tuán)和絲式編估制暗財(cái)垮務(wù)尿會(huì)很計(jì)系報(bào)招告詞。人閥為們地漸把奏持光續(xù)識(shí)經(jīng)肢營(yíng)得過(guò)皆程傅劃岸分宿為授若綱干衣期鄉(xiāng)豐間暖。C材o婆m驅(qū)p榨a少n句y喝L仙o遲g犁o2著.叼設(shè)優(yōu)定謀意越義解織決稱了診會(huì)之計(jì)命核革算異的橋基壯本槳程淚序烘，丘明悼確快了證何廣時(shí)記雞賬捐、蓬算裳賬綿和策報(bào)再賬艱。C極o底m幕p器a互n覺(jué)y工L治o艦g迎o（凱四挖）她貨羅幣幟計(jì)北量1女.涵秩義納：企莫業(yè)劍會(huì)橡計(jì)棋應(yīng)泥當(dāng)踐以墾貨僵幣勿計(jì)疤量。以門(mén)貨當(dāng)幣括為宵主新要拋計(jì)粗量爪單罰位呼記宋錄社和警報(bào)束告皇企乏業(yè)暴的最經(jīng)慕營(yíng)情耳況巧。嶺（京可河輔牢之頁(yè)以定實(shí)喜物灘量朱、聞勞伴動(dòng)執(zhí)工裙時(shí)洋等睡計(jì)孔量壁單伸位鋤）◆采紹用騰幣恢值悠穩(wěn)脹定盼的仍貨束幣儀為械前晃提鹿。C扎o娘m壞p嗎a符n循y憐L碎o交g嶼o2禁.扔設(shè)王定狐意栗義解泛決取了參會(huì)術(shù)計(jì)扭核往算盾的鞋計(jì)譽(yù)量權(quán)方歇法捷。毫貨歪幣董是悄商紡品熔的角一般通等對(duì)價(jià)釣物練，開(kāi)能跨用耳以裝計(jì)崖量積所榜有字會(huì)億計(jì)蘆要昨素偽，疑也區(qū)便餃于膝綜合屬。C捆o罰m從p汗a軟n炎y猛L它o耽g源o（免五傷）攝權(quán)所責(zé)兇發(fā)徹生雖制系與迎收媽付何實(shí)未現(xiàn)時(shí)制1園.跟涵鴿義活：企咱業(yè)演應(yīng)省當(dāng)碑以吊權(quán)望責(zé)擾發(fā)機(jī)生盾制南為清基較礎(chǔ)漫進(jìn)徹行雖會(huì)繳計(jì)車確遣認(rèn)導(dǎo)、健計(jì)怪量意和財(cái)報(bào)侵告工。確循認(rèn)杰會(huì)朱計(jì)打主暫體曠當(dāng)翠期野的隨收洪入徒和血費(fèi)盒用羞等正的抄方面法乒之裝一疤；※另犯一爆種歐方廚法彈為收粉付咱實(shí)羨現(xiàn)掘制，勁但沫不高為搶企丘業(yè)輪所裂采震用渡。確雙認(rèn)飽當(dāng)加期技收洲入擴(kuò)和宰費(fèi)肉用辟等濤的女標(biāo)汗準(zhǔn)氧為惠：應(yīng)鋼收豬應(yīng)絞付。C森o既m兼p械a紡n漂y叨L拿o爺g允o權(quán)聞責(zé)掠發(fā)副生兇制伶對(duì)辮收熄入只的碰確學(xué)認(rèn)汁：①凡擱是譜當(dāng)月期承已污經(jīng)蹄實(shí)循現(xiàn)剝的丘收絞入朗，納不好論棟款沖項(xiàng)系是挎否帳收婆到連，圖都豈應(yīng)褲當(dāng)明作憲為對(duì)當(dāng)灰期筍的鑰收玩入允處登理斧：C先o盲m跳p聯(lián)a甜n據(jù)y弄L母o炕g選o②凡恥是盆不蒼屬政于好當(dāng)?shù)跗谟镜呢偸赵\入旗，醬即撿使品款莫項(xiàng)奸已課在非當(dāng)?shù)绕诘甘談e到震，粱也塵不航應(yīng)寒當(dāng)?shù)髅貫閷耶?dāng)?shù)燮诔车墓な招g(shù)入萌處論理誓。權(quán)責(zé)發(fā)生制對(duì)不屬于當(dāng)期收入但已收到款項(xiàng)的收入的確認(rèn)預(yù)收款時(shí)不確認(rèn)為收入，而確認(rèn)為負(fù)債實(shí)際提供產(chǎn)品時(shí)，確認(rèn)為提供產(chǎn)品期間（4、5、6三個(gè)月）的收入C租o心m極p社a從n懲y波L尸o敲g臣o(jì)③凡似是御當(dāng)濁期葉已拳經(jīng)倘發(fā)夸生勁或怒應(yīng)貍當(dāng)執(zhí)負(fù)屋擔(dān)齊的磁費(fèi)鎖用慎，稈不明論駕款災(zāi)項(xiàng)羞是傷否斷支葛付須，命都何應(yīng)但當(dāng)確作而為燈當(dāng)睡期園的盛費(fèi)德用驅(qū)處昏理持。C舍o斥m興p配a滾n綿y琴L邊o靠g嚴(yán)o④凡飛是萄不皮屬漆于燃當(dāng)棵期苗的湖費(fèi)祖用貼，憲即圖使瓣款卵項(xiàng)嗓已甘在倉(cāng)當(dāng)屋期廉支旺付汁，道也套不悉應(yīng)慚當(dāng)柱作陜?yōu)殚W當(dāng)鏡期黃的厘費(fèi)寨用替處暗理擾。權(quán)責(zé)發(fā)生制對(duì)當(dāng)期已經(jīng)付款但當(dāng)期不應(yīng)負(fù)擔(dān)的費(fèi)用的確認(rèn)C扛o吊m鉛p潔a恢n澆y比L醬o駛g姜o2秧.銷設(shè)茄定免意蘇義（1）解歡決抵了蘇將與實(shí)捏現(xiàn)友的霞收腎入盆和呀發(fā)緒生溝的蹦費(fèi)聾用泉在兼什億么棵時(shí)莫間識(shí)入劉賬畝的灰問(wèn)篇題野。（2）合噸理珍的善計(jì)紡算進(jìn)各著個(gè)體會(huì)獲計(jì)璃期裕間瓣的校收地入芳、役費(fèi)改用艇和集經(jīng)沙營(yíng)詢成父果硬。C多o談m淹p貞a永n構(gòu)y相L觀o毅g山o（3）收幼付這實(shí)瘋現(xiàn)筐制騎簡(jiǎn)作介：叉在貍收菠入衰和烏費(fèi)育用愁的刑確端認(rèn)嶄上在與輕權(quán)魄責(zé)圖發(fā)拴生旦制且不剖同凈的押另潤(rùn)一能種驢方衣法。★確千認(rèn)大標(biāo)李準(zhǔn)楊：實(shí)緞收綠實(shí)貢付★適秀用傍范語(yǔ)圍湊：事針業(yè)種單賀位張等責(zé)采使用伸。★收哈付煩實(shí)只現(xiàn)利制牛對(duì)舉收咱入斃和間費(fèi)夕用處的緩確阻認(rèn)倒，營(yíng)以首貨悲幣椒資晃金犯的塞實(shí)茄際紡收梳到糖或浩支閥付糊為瓜標(biāo)叫準(zhǔn)液。假毅定跑在5月房誠(chéng)實(shí)然際寨收波到億貨拴款逆。無(wú)全冤部取計(jì)滾算貓為5月蚊份接的絞收廚入每。3月該實(shí)尼際甜付車款叛，圈全禽部揮計(jì)捕算減為3月競(jìng)份應(yīng)的技費(fèi)貪用怖。C今o訓(xùn)m易p騰a史n態(tài)y伙L(fēng)鄰o夾g價(jià)o第左二指節(jié)碌會(huì)蛾計(jì)澡信循息智質(zhì)葛量平特洗征一作、躺會(huì)惱計(jì)唐信像息廣質(zhì)源量啟特魚(yú)征傳的喪含居義◆會(huì)筑計(jì)信宇息健的榨質(zhì)稠量隆要法求拴。◆會(huì)撓計(jì)信賠息謊質(zhì)綿量弦標(biāo)巷準(zhǔn)們。二途、租會(huì)贏計(jì)累信萬(wàn)息吼質(zhì)到量階要臨求計(jì)的拼內(nèi)戒容1靜.可宗靠芬性企方業(yè)信應(yīng)毀當(dāng)混以私實(shí)斧際黨發(fā)較生乞的酷交具易分或監(jiān)事豆項(xiàng)稍為盯依且據(jù)鐮進(jìn)閱行尊會(huì)倉(cāng)計(jì)皮確勿認(rèn)隨、曾計(jì)償量隱和仗報(bào)脖告蝴，羅如部實(shí)棚反鋤映愿符沸合滔確覆認(rèn)退和室計(jì)買(mǎi)量碧要沿求驅(qū)的頌各糟項(xiàng)衫會(huì)松計(jì)膽要掘素努及嗽其蠻他飽相攀關(guān)滴信蕩息再，截保濃證臭會(huì)狡計(jì)碑信風(fēng)息壘真唯實(shí)傭可裂靠武，單內(nèi)畫(huà)容四完墊整穴。會(huì)計(jì)核算停

虛假經(jīng)濟(jì)業(yè)務(wù)停虛假會(huì)計(jì)信息會(huì)計(jì)報(bào)告2黃.相綠關(guān)催性償原棵則企躁業(yè)浴提殘供莊的跟會(huì)貧計(jì)羅信訪息吧應(yīng)不當(dāng)嶄與筑財(cái)辟務(wù)坑會(huì)截計(jì)姥報(bào)銷告設(shè)使勤用煉者糟的火經(jīng)抗?jié)邲Q綱策且需虧要嘗相均關(guān)脂，脂有討助輕于燥財(cái)搶務(wù)飼會(huì)滅計(jì)燒報(bào)籌告須使典用套者晚對(duì)活企四業(yè)離過(guò)材去清、吵現(xiàn)崗在參或闊將領(lǐng)來(lái)誰(shuí)的喉情熊況珍做憲出碎評(píng)蛙價(jià)貧或腥者器預(yù)倦測(cè)廢。投資者和債權(quán)人等其他方面國(guó)家宏觀經(jīng)濟(jì)管理部門(mén)會(huì)計(jì)信息企業(yè)內(nèi)部的經(jīng)營(yíng)管理者C活o度m順p陣a膊n狀y口L張o葵g陪o3途.可旨理稅解矩性企轎業(yè)及提尼供衰的撤的勝信茅息偵應(yīng)毛當(dāng)融清礙晰獅明乒了松，億便罰于續(xù)財(cái)崇務(wù)肺會(huì)航計(jì)噴報(bào)莊告拋使尤用科者脊理醉解鋒和堂運(yùn)立用貢。4明.可厘比甘性節(jié)原滋則企昏業(yè)邊提瓜供西的炮會(huì)股計(jì)相信成息捆應(yīng)貸當(dāng)叉具梅有蜻可波比脅性鴉。●同星一添企浸業(yè)萍在桿不釘同眾時(shí)烤期冤的鴉縱丘向啞可樓比記；●不律同墳企話業(yè)繞在犧同箏一姨時(shí)棄期步的腔橫魚(yú)向探可粉比逢。橫袍向杰可鋪比縱向可比

★如提取固定資產(chǎn)折舊方法的使用等5寒.實(shí)選質(zhì)匆重旨于企形仰式蛙原服則企鏟業(yè)釋?xiě)?yīng)暖當(dāng)如按招照燥交商易從或紅者叨事伸項(xiàng)屢的唯經(jīng)褲濟(jì)續(xù)實(shí)睬質(zhì)獄進(jìn)鏈行節(jié)會(huì)潮計(jì)唐確央認(rèn)鮮、較計(jì)閣量頑和紐奉報(bào)序告抵，駐不吹應(yīng)蓬僅棟以凍交欄易態(tài)或溝者哭事刊項(xiàng)憑的角的倡法聽(tīng)律院形停式巷作艷為插依茫據(jù)裳。C愁o會(huì)m棍p稈a件n最y蝕L油o哭g敢o6弓.重柴要元性歉原日則企純業(yè)以提雄供童的術(shù)會(huì)謎計(jì)粱信鴿息棚應(yīng)峽