第四章會(huì)計(jì)科目設(shè)計(jì)第一節(jié)會(huì)計(jì)科目設(shè)計(jì)的意義與原則第二節(jié)會(huì)計(jì)科目設(shè)計(jì)的內(nèi)容第三節(jié)各類(lèi)會(huì)計(jì)科目的設(shè)計(jì)方法第一節(jié)會(huì)計(jì)科目設(shè)計(jì)的意義與原則一、會(huì)計(jì)科目設(shè)計(jì)的意義二、會(huì)計(jì)科目設(shè)計(jì)的原則

對(duì)會(huì)計(jì)對(duì)象進(jìn)行具體分類(lèi)項(xiàng)目的名稱(chēng)一、會(huì)計(jì)科目設(shè)計(jì)的意義對(duì)會(huì)計(jì)核算內(nèi)容進(jìn)行具體分類(lèi)

為編制會(huì)計(jì)憑證提供依據(jù)為設(shè)計(jì)會(huì)計(jì)賬簿提供依據(jù)便于編制會(huì)計(jì)報(bào)表根據(jù)總分類(lèi)賬戶(hù)的本期發(fā)生額和余額編制試算平衡表，并據(jù)以編制資產(chǎn)負(fù)債表和利潤(rùn)表/v_show/id_XMjAwMzEwMzM2.html二糠、爭(zhēng)會(huì)飯計(jì)裙科黑目阿設(shè)竄計(jì)耗的亮原黨則合雷法承性薪原駱則全高面請(qǐng)性宏原演則滿(mǎn)繼足媽企錫業(yè)捷經(jīng)聰濟(jì)豎管牽理暢的稿需浮要會(huì)廈計(jì)盟科狀目蘿名擦稱(chēng)白能隊(duì)明棄確晶地緩反斑映掏其符內(nèi)泰容執(zhí)并撫簡(jiǎn)內(nèi)明寒實(shí)獨(dú)用核酬算慌內(nèi)沈容狀要無(wú)明頃確礎(chǔ)，假界撲限儲(chǔ)清顯楚企僻業(yè)熄經(jīng)庭濟(jì)茂業(yè)心務(wù)烤特釀點(diǎn)董和腦生授產(chǎn)波經(jīng)逐營(yíng)節(jié)過(guò)窮程盼；促企抹業(yè)鴨規(guī)尋模唇大畏小項(xiàng)、往經(jīng)支濟(jì)睜管奶理就的辮不耽同扶需娛要第邁二讀節(jié)探會(huì)蕉計(jì)腔科燈目腿設(shè)更計(jì)藝的伴內(nèi)奔容一咽、妹會(huì)崗計(jì)窯科支目齊的稱(chēng)總掛體括設(shè)拼計(jì)二輪、廟會(huì)訂計(jì)剛科珠目面編韻號(hào)墨設(shè)崇計(jì)三棗、厲會(huì)滑計(jì)山科票目示的示使爸用賢說(shuō)惰明芬設(shè)絹計(jì)一案、砌會(huì)掃計(jì)餅科起目甜的葉總夠體柳設(shè)防計(jì)基深本島上鍬是叮由必粗局到輕細(xì)慘對(duì)絕企職業(yè)質(zhì)的漢經(jīng)血濟(jì)址業(yè)屢務(wù)扶進(jìn)回行姜逐液步皺分背類(lèi)對(duì)企業(yè)進(jìn)行全面調(diào)查，了解情況財(cái)務(wù)狀況經(jīng)濟(jì)業(yè)務(wù)資產(chǎn)類(lèi)經(jīng)濟(jì)業(yè)務(wù)負(fù)債類(lèi)經(jīng)濟(jì)業(yè)務(wù)資本類(lèi)經(jīng)濟(jì)業(yè)務(wù)采購(gòu)供應(yīng)類(lèi)經(jīng)濟(jì)業(yè)務(wù)成本費(fèi)用類(lèi)經(jīng)濟(jì)業(yè)務(wù)收入利潤(rùn)類(lèi)經(jīng)濟(jì)業(yè)務(wù)生產(chǎn)經(jīng)營(yíng)經(jīng)濟(jì)業(yè)務(wù)二僵、蜓會(huì)喚計(jì)釘科塞目作編縣號(hào)吹設(shè)輔計(jì)（認(rèn)一信）爭(zhēng)會(huì)登計(jì)買(mǎi)科載目熱編謠號(hào)浮的初要辜求（披二環(huán)）病會(huì)攔計(jì)皮科損目劑編墾號(hào)寄的猛方泥法根途據(jù)筍會(huì)柏計(jì)劇科比目憂(yōu)的蠟經(jīng)吧濟(jì)測(cè)內(nèi)飛容慰及調(diào)其掏在驚會(huì)輪計(jì)性科黨目硬體熟系零中躁的僵地命位猛和珍特霸點(diǎn)冠進(jìn)懷行到分宇類(lèi)模，畏為詞每努一揭會(huì)裹計(jì)詞科以目徑確驚定謎一盟個(gè)弟號(hào)僅碼賣(mài)作刻為奪科倘目凡的素代逆號(hào)裹，錦一趣經(jīng)角確容定醫(yī)不欲得勵(lì)隨互意混變高更溪。（粗一郊）語(yǔ)會(huì)及計(jì)奶科沈目教編枝號(hào)屑的厘要蠟求簡(jiǎn)割明工實(shí)里用便藝于桿記初憶富有各彈稼性排許列燈有尚序（碎二候）碰會(huì)寬計(jì)慘科使目劃編花號(hào)困的盲方離法順誰(shuí)序佳編吸號(hào)構(gòu)法：適備用求于鋼業(yè)斑務(wù)鄭簡(jiǎn)粘單財(cái)、笑賬波戶(hù)籃比夠較縫固饒定倘的跟單迅位數(shù)永字?jǐn)z組松編艷號(hào)遵法：給誓每渡一跌類(lèi)根會(huì)萌計(jì)者科受目破以豆一端定定的瞎數(shù)織字虧組較，竟該脆類(lèi)匹有脖關(guān)脖會(huì)問(wèn)計(jì)妻科竟目艘就上在盒一椅定退的旁數(shù)掛字猛組余內(nèi)灶進(jìn)冤行陰編刪號(hào)十枯進(jìn)竟制竊編索號(hào)憂(yōu)法：將賊會(huì)喜計(jì)聲科己目贏按塑類(lèi)劉別絲式、壟總皂分袖類(lèi)蛋科妙目伙和徑明拒細(xì)禿分倒類(lèi)蒙科棉目取的多順肉序耍排圈列串，毅而語(yǔ)把寸每塑一塵順帝序表向帖前提推授進(jìn)餅十炸位數(shù)康字原定兔位杰編打號(hào)禍法：對(duì)烘每靠個(gè)冠數(shù)舍字隔給魔以冬特截定肢的飛含候義辦，沸并魂按姥一引定膠的慢位信置行進(jìn)及行嚷排智列（谷P謝5腥3忍~濤5肉6香）我油國(guó)厚現(xiàn)努行艙企湖業(yè)盒會(huì)很計(jì)芹制跨度靠中通會(huì)息計(jì)疼科臺(tái)目孕的啟編應(yīng)號(hào)忌方隨法三秒、未會(huì)很計(jì)侮科精目跳的筆使屬用稼說(shuō)宅明是設(shè)睜計(jì)闡唉明愈會(huì)姻計(jì)桂科粘目有的辱核劃算凍內(nèi)游容繩與碰范得圍說(shuō)織明謊會(huì)某計(jì)等科愛(ài)目如基障本紫業(yè)霉務(wù)掌的族賬炒務(wù)的處償理示方渴法說(shuō)銅明層所晉屬杠明佩細(xì)攝科評(píng)目算的繳設(shè)損置開(kāi)及睬核慨算勉內(nèi)患容：液一質(zhì)是贈(zèng)概疾括挑地軋說(shuō)廚明退設(shè)版置移明嘴細(xì)塵科星目蜂的普要燥求睛；直二勤是盜具宋體巷寫(xiě)恥明娘所辨需母設(shè)街置怕的寫(xiě)各倡個(gè)寧明憤細(xì)西科層目躺及圣其餓核鏡算樹(shù)內(nèi)皆容宋。撰擔(dān)寫(xiě)有主抄要聚會(huì)細(xì)計(jì)鴿事預(yù)項(xiàng)掙會(huì)園計(jì)丘分驗(yàn)錄摩舉灑例（斷P次5澆7藏~吵5秧8煙）第腸三紀(jì)節(jié)獄各橋類(lèi)慰會(huì)脅計(jì)牢科艱目班的膽設(shè)錢(qián)計(jì)劈燕方鉗法一導(dǎo)、叫總臂分伴類(lèi)辜會(huì)鹿計(jì)車(chē)科理目樂(lè)的胃設(shè)考計(jì)二即、版明份細(xì)稈分親類(lèi)慰會(huì)犧計(jì)怖科簡(jiǎn)目筍的康設(shè)竟計(jì)一灰、冶總暗分刑類(lèi)生會(huì)貓計(jì)純科腐目訊的鴨設(shè)嚴(yán)計(jì)（爪一耕）喝籌鄙資沃業(yè)沙務(wù)丟會(huì)慣計(jì)板科藍(lán)目候的估設(shè)夾置（筑二屋）錘采役購(gòu)例供忍應(yīng)領(lǐng)業(yè)寨務(wù)汪會(huì)并計(jì)防科抽目手的霸設(shè)宰置（距三亂）妙生丹產(chǎn)集過(guò)切程度業(yè)膽務(wù)柴會(huì)陳計(jì)固科扇目播的巧設(shè)廊置（消四循）尼銷(xiāo)握售泰業(yè)鴿務(wù)口會(huì)伙計(jì)今科凡目陽(yáng)的殿設(shè)史置（環(huán)五謀）民利史潤(rùn)掉形性成丹及超分運(yùn)配詞過(guò)脂程牲業(yè)催務(wù)現(xiàn)會(huì)祖計(jì)儉科服目咽的隆設(shè)虎置（蘇一瘋）芽籌艇資橡業(yè)曾務(wù)廢會(huì)權(quán)計(jì)白科鉛目嶄的功設(shè)右置籌妻集核資華本弱金餡的嶼會(huì)餅計(jì)題科旨目四設(shè)濫置借指款使業(yè)修務(wù)尺會(huì)竿計(jì)比科毒目弄的侄設(shè)委置(建設(shè)期內(nèi)發(fā)生部分)投入使用后發(fā)生部分財(cái)務(wù)費(fèi)用×××發(fā)麗行就債好券斑業(yè)乒務(wù)短會(huì)罷計(jì)猜科額目脾的洽設(shè)鞏置（分二粉）擦采幸購(gòu)陳供腳應(yīng)沸業(yè)灣務(wù)四會(huì)飽計(jì)遣科習(xí)目見(jiàn)的豪設(shè)勺置計(jì)扎算駁采錄購(gòu)勒成裂本籮會(huì)榆計(jì)饞科倍目武的尼設(shè)錯(cuò)置各佳種披存土貨捕會(huì)絨計(jì)買(mǎi)科浮目車(chē)的潔設(shè)師置采唇購(gòu)河付拍款巨業(yè)枯務(wù)渠會(huì)毒計(jì)維科劇目寺的被設(shè)故置（騾三費(fèi)）柳生面產(chǎn)報(bào)過(guò)驅(qū)程曠業(yè)踩務(wù)侄會(huì)執(zhí)計(jì)霧科駝目謊的李設(shè)候置各素種壤費(fèi)崖用豈會(huì)守計(jì)鞏科信目腥的下總捆體讀設(shè)塌置工份資閱及飲應(yīng)撓付吉福巾利衣費(fèi)債業(yè)害務(wù)貼會(huì)仍計(jì)般科陳目窮的豆設(shè)述置提椅取殊折仙舊把業(yè)駐務(wù)復(fù)會(huì)顏計(jì)鈴科展目喝的腦設(shè)捉置核偵算泊完制工兇產(chǎn)昏品嶼成刷本啊業(yè)禽務(wù)跑會(huì)心計(jì)餃科銅目表的片設(shè)氏置（綁四棍）涼銷(xiāo)興售抽業(yè)慘務(wù)暖會(huì)腎計(jì)慈科躬目原的窗設(shè)轟置主怖營(yíng)恢業(yè)柱務(wù)棟收旋入像和夠應(yīng)源收雖款爸項(xiàng)還會(huì)縣計(jì)敲科舒目常的悄設(shè)屑置主營(yíng)營(yíng)抗業(yè)滿(mǎn)務(wù)化支虧出糕會(huì)己計(jì)凈科捎目弊的嬌設(shè)皇置其營(yíng)他石業(yè)早務(wù)甚收導(dǎo)支下會(huì)微計(jì)昏科拿目桃的影設(shè)挺置（溝五速）盼利惰潤(rùn)療形欣成用及姨分橡配刺過(guò)境程授業(yè)遠(yuǎn)務(wù)怕會(huì)朱計(jì)殃科挎目捧的訓(xùn)設(shè)腫置利售潤(rùn)偷形歷成掉會(huì)揭計(jì)廉科毅目睡的搏設(shè)蘆置利炕潤(rùn)景結(jié)但算浩會(huì)撈計(jì)東科富目畢的另設(shè)拼置利拴潤(rùn)您分謠配蓬會(huì)魯計(jì)惱科男目醫(yī)的外設(shè)眨置會(huì)堆計(jì)飾科勇目憑按澆經(jīng)下濟(jì)綱內(nèi)趁容催分翅類(lèi)缸（第P屆5決4暢~拘5淺6區(qū)）資歪產(chǎn)號(hào)類(lèi)們會(huì)貝計(jì)踢科毀目所桌有太者礦權(quán)都益塌類(lèi)狂會(huì)否計(jì)血科濟(jì)目負(fù)敘債油類(lèi)雄會(huì)多計(jì)喉科腿目成坐本乎類(lèi)犬會(huì)屆計(jì)像科完目損餅益孤類(lèi)升會(huì)境計(jì)鞋科管目二工、拾明橫細(xì)包分華類(lèi)孤會(huì)拉計(jì)喚科蘇目脅的對(duì)設(shè)鳥(niǎo)計(jì)實(shí)麗物魔資末產(chǎn)（華存遇貨霜和冰固鑰定屑資托產(chǎn)襖）耀按友種賓類(lèi)胞和蟲(chóng)品背名傍設(shè)偵置夾明貫細(xì)時(shí)科旱目債挨權(quán)跳、罵債張務(wù)休類(lèi)性介質(zhì)皮的尼資壤產(chǎn)凍、純負(fù)共債驚按賺單批位容名纖稱(chēng)躲或陣個(gè)致人井名渾設(shè)萌置器明令細(xì)硬科劃目成逝本謹(jǐn)計(jì)馬算材科派目主均要壞按遲對(duì)駝象流設(shè)唐置案明檔細(xì)上科肺目費(fèi)窗用芬類(lèi)款科明目主屢要跟按艇項(xiàng)狼目喜設(shè)門(mén)置臨明丟細(xì)鉛科農(nóng)目收罵入倆和哲支塘出科約目逮按棋業(yè)馬務(wù)妙種革類(lèi)很和華項(xiàng)透目悉設(shè)適置籍明蛾細(xì)府科愧目特過(guò)殊疤會(huì)其計(jì)艱科迫目太的節(jié)設(shè)酬置根勞據(jù)上特照殊亞業(yè)鞠務(wù)渾需調(diào)要幅設(shè)嶄置坑會(huì)關(guān)計(jì)省科郊目叛：順如反，像“鍵特冷準(zhǔn)橡儲(chǔ)窯備龍物蓮資尊”剩、鍋“者廢兵品君損互失?！蹦?、駝“抵停遇工擊損糠失閱”根議據(jù)飯經(jīng)英營(yíng)程管寒理繁特閑定嚴(yán)要愈求廳設(shè)奸置篇會(huì)