BA基礎(chǔ)會(huì)計(jì)學(xué)

BasicAccountingCompetenceConfidentialityIntegrityObjectivity

BA基礎(chǔ)會(huì)計(jì)學(xué)

BasicAccounting經(jīng)濟(jì)與工商管理學(xué)院會(huì)計(jì)系課程組

第六章會(huì)計(jì)憑證黑大會(huì)計(jì)系教學(xué)重點(diǎn)

會(huì)計(jì)憑證的作用會(huì)計(jì)憑證的種類原始憑證的內(nèi)容、填制和審核記賬憑證的內(nèi)容、填制和審核教液學(xué)筋目什的訊與太要綿求通處過島教話學(xué)辟要乞求沃學(xué)湖生懂了紙解捎會(huì)禽計(jì)杠憑含證盼的鋸種陶類辦及扇作闊用迷，泳掌爺握惰原生始窗憑彎證削的員填逆制全和綁審防核右，阿重?zé)燑c(diǎn)客掌健握戲記鄉(xiāng)豐賬蟻憑扇證宗的蓋審?fù)群丝澈团f填金制。教銀學(xué)嫌內(nèi)未容第棟一庸節(jié)堵會(huì)漸計(jì)向憑糟證時(shí)的訪作立用第風(fēng)二秒節(jié)棕會(huì)駕計(jì)般憑否證殼的倍種惡類第翠三瘋節(jié)怨原餃?zhǔn)急粦{刷證蜻內(nèi)帶容疼、念填察制狼和告審征核第勁四窗節(jié)縫記邊帳盤憑嬌證如內(nèi)悟容脅、潔填番制炒和寬審緊核第染五趣節(jié)染會(huì)消計(jì)俊憑楊證拌的性傳差遞順和錄保宴管作弱業(yè)出題第結(jié)一水節(jié)避會(huì)喝計(jì)員憑賭證捐的側(cè)作仇用經(jīng)標(biāo)濟(jì)沈業(yè)緩務(wù)股的中處杰理鉗程騾序：教學(xué)：敘述經(jīng)濟(jì)業(yè)務(wù)內(nèi)容編制會(huì)計(jì)分錄實(shí)際工作：審核和填制會(huì)計(jì)憑證原始憑證記賬憑證是扣記鼓錄樂經(jīng)獸濟(jì)炮業(yè)餅務(wù)盲，話明覺確手經(jīng)奏濟(jì)越責(zé)素任墓，紐奉作筍為您記若賬含依西據(jù)粗的泳具畝有戰(zhàn)法撲律矮效蒼力獅的指書驕面遮證刻明友。一踏、弱會(huì)剩計(jì)慎憑圓證蜂概不念二肉、輝作短用1罰初銳步加歸或類丸記升錄塔經(jīng)銜濟(jì)龍業(yè)款務(wù)(帆初暮步革初質(zhì)步矮歸定類眠初黨步撤記勢(shì)錄文)2犬檢拉查愉經(jīng)辮濟(jì)篇業(yè)經(jīng)務(wù)掉,楚分鞏清拐經(jīng)轉(zhuǎn)濟(jì)宅責(zé)虎任(姐經(jīng)窄濟(jì)珍業(yè)捐務(wù)系的司定枝性仗、截定坊量并記折錄侵；頸經(jīng)蝕手陳人芬、壺經(jīng)父辦湊人貌記敏錄拿）3菊記朱賬晌的盲依蛇據(jù)4姑辦獨(dú)理割業(yè)瞧務(wù)服手成續(xù)反的呀證赤明第找二適節(jié)天會(huì)罵計(jì)謝憑駁證爬的棚種烏類一特、復(fù)原廁始林憑芹證毒的軍涵禾義露和來分蔑類原涉始厲憑鈴證喉初專步濾記啦載澤經(jīng)霞濟(jì)追業(yè)鏡務(wù)、漢明功確跌經(jīng)得濟(jì)量責(zé)錢任引、恢具衛(wèi)有飾法幫律痰效象力確、題作誼為梯記墨賬掀原蘿始鉤依好據(jù)喘的貿(mào)證銳明神文街件圍.要閉點(diǎn)炕：時(shí)綿間腿，悶經(jīng)剩濟(jì)打業(yè)敬務(wù)賴發(fā)徒生兔時(shí)取啞得禽方起式倒,滋自求行腳填括制紙或旨外鵝部姜取夫得反鵲映陽內(nèi)徑容,記稼錄棕或湊證硬明覺經(jīng)厘濟(jì)期業(yè)綢務(wù)同發(fā)構(gòu)生僅或貝完棕成念情些況原夏始州憑唯證擴(kuò)的廢分建類原跌始憑慰證種賣類按槍取喝得配來低源按暫填野制病手嘆續(xù)預(yù)和煮方飾法按交反紙映面經(jīng)難濟(jì)炭業(yè)散務(wù)鞠數(shù)尊量自漿制踐憑刊證外各來太憑舒證一柔次慨憑儲(chǔ)證累士計(jì)客憑貿(mào)證單鞏項(xiàng)娘原高始蛋憑病證匯料總姿原場(chǎng)始繼憑賠證二膜、侄記爺帳門憑悠證曲的小涵抵義厘和翠分匯類記動(dòng)賬虜憑槐證估:由雀會(huì)奮計(jì)涉人根員護(hù)根斬?fù)?jù)覆原液始住憑油證映等證資咳料動(dòng)編冶制桂的禍、廟標(biāo)遍注失有桿會(huì)擦計(jì)吉分省錄拴、燃作怎為仇記預(yù)賬引直縫接樹依贈(zèng)據(jù)傳的到會(huì)脅計(jì)峽憑喘證兔。要閘點(diǎn)煙：時(shí)益間義，架經(jīng)認(rèn)濟(jì)艇業(yè)磚務(wù)吳發(fā)羞生睬后取此得獵方遇式社，攜會(huì)型計(jì)猶人敗員貴填象制反孩映桂內(nèi)捐容桃，代主秤要耍是夠會(huì)析計(jì)宜分招錄記故帳飽憑角證主的借種晃類記吼賬蠅憑前證舞種悲類按擊反攏映略方孟式按繡反催映遼經(jīng)是濟(jì)業(yè)船務(wù)昆內(nèi)播容單骨式豈憑瞞證復(fù)秤式唐憑毫證專偏用固憑露證通議用藏憑坊證按懲反獸映紗經(jīng)窩濟(jì)妻的冬業(yè)建務(wù)糧類撇型收洗款深憑幼證付濃款體憑煩證轉(zhuǎn)鞏帳悲憑脾證第師三握節(jié)句原克始副憑蔑證畏內(nèi)境容盞、盼填泡制屆和雙審效核原危始幼憑鄙證栗基嘗本牲內(nèi)頓容轎：息一啄般度有甜6侍項(xiàng)綢。秋剝林微商閣廈穿股脆份霞有徒限鴨公遇司發(fā)物貨煮票購吵貨降單哲位年蕉月玩日編合號(hào)品離名川規(guī)協(xié)格單梯位數(shù)笑量單脆價(jià)金滴額總梯計(jì)貨人刷民悠幣件（租大企寫峰）會(huì)松計(jì)材（欠簽考章盜）復(fù)騙核東（肌簽消章腳）制輕單如（綁簽糊章巖）填制單位名稱原始憑證名稱日期購貨單位名稱經(jīng)濟(jì)業(yè)務(wù)內(nèi)容有關(guān)人員簽章原撐始莖憑簽證施的堂填裁制獅要扯求：1趴真深實(shí)盛完拔備浩按卷格滴式樓內(nèi)擴(kuò)容棕逐皂項(xiàng)搶地蓮如鑄實(shí)瞎填霞寫2范清妙晰蹄正閉確伴工籮整尊規(guī)聽范喘,偵易子于丈辯樓認(rèn)仆;衰計(jì)捐算怨填杠寫穩(wěn)正蜜確3違填礦制踢及鳳時(shí)禍在映業(yè)爆務(wù)供發(fā)奧生告或油完可成玩時(shí)蕩填唉制4攏責(zé)爺任烏清產(chǎn)楚屠經(jīng)固辦軌人憑和殼責(zé)名任癥人戚簽飾章采證焦明原賓始侍憑毒證創(chuàng)的沈?qū)徍旰?賄、外咸表甩形池式給完漸整紀(jì)性合銹理蜻性合列法池性正發(fā)確喇性2第、竿實(shí)券質(zhì)少內(nèi)軟容第欠四兼節(jié)木記層賬輩憑嶄證托的況內(nèi)瞎容繪、唐填弊制期和料審賣核一瘦、項(xiàng)記晶賬想憑圈證慮的均內(nèi)掙容：一施般好有致7移項(xiàng)碌。收古款膠憑西證借度方格科挨目狗：銀捷行存慶款2念0顛0虧1年4月6日落收垃字旨第3號(hào)摘桶要貸玻方粥科舉目金蕩額記種賬一填級(jí)覺科叼目明碎細(xì)盯科共目一勝級(jí)美科殘目明江細(xì)城科色目收須到龍某較單膚位駕所呈欠律貨閱款應(yīng)捷收綢賬戶款甲糟單領(lǐng)位5醉0健,倍0丙0偵0劣.軌0劈燕05湖0筍,濃0得0歸0勁.覺0雙0附考件1張記脆賬騎憑全證怒名腫稱日癥期刃和境編泄號(hào)經(jīng)旁濟(jì)尤業(yè)秀務(wù)豪內(nèi)醋容除摘農(nóng)要騾會(huì)便計(jì)箱分熄錄則記懶賬垮標(biāo)取志會(huì)話計(jì)源主描管記歸賬尼出波納難復(fù)翻核贏制語證有賣關(guān)營人噴員喘簽記章指所巴附德原稍始鑒憑企證頌張肢數(shù)大逝寫絞金謙額人欣民鑼幣蠅伍衰萬嘩元助整二螺、熊記日賬罰憑抽證琴填靈制圓—棋專嚷用艱憑替證搭填慶制阿的算注璃意蹤蝶要話點(diǎn)肝：1午、辜根攝據(jù)帳經(jīng)夜?jié)魳I(yè)淘務(wù)卷類厭型眼選烈擇貌憑媽證圈種坊類

經(jīng)濟(jì)業(yè)務(wù)類型（按是否涉及貨幣收付）涉及貨幣資金收付業(yè)務(wù)不涉及貨幣資金收付業(yè)務(wù)：收款業(yè)務(wù)：收款憑證付款業(yè)務(wù)：付款憑證轉(zhuǎn)帳憑證2擔(dān)、舟日堤期強(qiáng)：搶為歉填眼制菌記柿賬見憑誓證成的五日憤期例。3惡、胞經(jīng)庭濟(jì)糠業(yè)征務(wù)倚摘針要同：急準(zhǔn)說確標(biāo)、則概刊括僚會(huì)災(zāi)計(jì)怖分巡壽錄富中勤對(duì)閱應(yīng)至關(guān)蓬系膨所反體少現(xiàn)他的唉經(jīng)纖濟(jì)羨內(nèi)畢容謀。4朽、邁記帶賬返標(biāo)常志憂：煙是黑在讓登古賬癢后械填籍寫雞入織賬山的秘頁挪碼封或僻注第明危“反”雪符穩(wěn)號(hào)昌，零以肢便暴于節(jié)查成賬套和傷避專免藥重己復(fù)服記煙賬閑。5說、雀按膛日乘期呼連童續(xù)山編姥號(hào)怨：（庸1寒）妥按佳總優(yōu)字江編洗號(hào)（僵2辨）木按則“麻收具字伶、表付蹦字悅、利轉(zhuǎn)猶字圈”噸分濾別謙編苦號(hào)。一的項(xiàng)有業(yè)菌務(wù)經(jīng)填賣寫振了娘兩聲張拔以埋上展憑裝證男時(shí)池如賊何劫編滋號(hào)以?貨湯幣匪資違金清互貴相蟲轉(zhuǎn)播化練的撿業(yè)苦務(wù)頌填長(zhǎng)收療款府還小是效付變款秒憑糞證??業(yè)杯務(wù)崇：再2霞0芽0殲1爺年哲4駕月胸8慨日范收買到暢供溉應(yīng)犬單耍位用A瘡開低具蒼的帽發(fā)線票團(tuán)1牽張希，詢開澡列向：旬甲緊材嗓料曾5奇0鞋0褲㎏杰，命@恨1拿5類元雞，剖價(jià)顛款幟7幟5私0誕0哥元珠；艷隨做發(fā)化票薪寄更來潔甲悶材繳料施運(yùn)墨單焦開忙列波運(yùn)兵費(fèi)瓦5稻0俗元鵲。河材警料著未叫到姻，腥價(jià)康款酸及伙運(yùn)柏費(fèi)棋暫匯欠摘要帳戶名稱記帳借方金額貸方金額一級(jí)科目明細(xì)科目購進(jìn)甲材料，價(jià)款暫欠物資采購甲材料7550應(yīng)交稅金應(yīng)交增值稅1275應(yīng)付帳款A(yù)單位8825合計(jì)88258825附套件2張會(huì)奮計(jì)句主緩管漫記片帳脖審主核己填艘制2緣瑞0擾0梢1叢年耍4尚月省8屬日懂轉(zhuǎn)糠字齒第院1桂2停5全號(hào)轉(zhuǎn)帽賬免憑碗證光裕華氧工印廠業(yè)吩務(wù)傾：迅2保0翠0噴1日年械4泡月脫8遠(yuǎn)日啞收羅到蘭供土應(yīng)亦單節(jié)位郵A材開同具珍的宏發(fā)撈票始1男張終，樸開烘列令：粥甲何材遮料好5番0元0別㎏激，槍@要1鋸5艙元市，滲價(jià)衣款準(zhǔn)7成5減0循0沒元太；歷隨拆發(fā)擾票粱寄神來蝴甲烏材堪料帳運(yùn)急單諒開肺列蚊運(yùn)給費(fèi)是5迎0飯?jiān)獝馈Ｉ陜r(jià)惕款異及湊運(yùn)惠費(fèi)斬以音存松款憲付昏訖暫。摘要帳戶名稱金額過帳一級(jí)帳戶明細(xì)帳戶萬千百拾元角分物資采購甲材料755000應(yīng)交稅金應(yīng)交增值稅127500合計(jì)大寫金額捌仟捌佰貳拾伍元整882500以匯存?zhèn)瓤畲蛑歉墩T購痰料納費(fèi)蜓用會(huì)打計(jì)睡主殿管盆記筆帳嶺審捐核游填愉制付嫩款穗憑巷證2絕0秀0俘1年4月8日貸堅(jiān)方捕賬疤戶：銀烤行淚存虛款銀窩付字濾第2驗(yàn)7號(hào)三捏、吃記茫賬嬸憑代證肅的堂審泄核形懸式:是斜否羨做伸到彼內(nèi)煉容硬齊緣瑞全焰，渾符崇合聞要乳求實(shí)甩質(zhì):是輝否橋附搞有燙原繞始河憑來證行，右它啊們厚的仇內(nèi)楊容緣瑞是守否倍一查致基，分腎錄壓正半確第疫五致節(jié)礙會(huì)租計(jì)鋒憑僅證很的尾傳稀遞脖和搶保覽管一唇、辜會(huì)鉆計(jì)沒憑鞏證播的腸傳豆遞指駱規(guī)奪定碼合爐理蜓的簡(jiǎn)傳血遞珠路禍線覺、命時(shí)杜間悲及爆會(huì)哪計(jì)化憑峽證儲(chǔ)在遣傳慣遞姿過魚程堂中混的籌銜策接依手風(fēng)續(xù)扇等憲。設(shè)購置唯會(huì)做計(jì)玻憑談證發(fā)傳浩遞槍程躲序價(jià)的鞋原哪則猶：（剝1菌）雀保技證飯憑名證吉經(jīng)嶺過焰必水要徒的躁環(huán)莊節(jié)清。（掩2這）雅合振理箱確爹定懼憑輛證浮在簽各集部嚴(yán)門頁的川停效留副時(shí)殼間謹(jǐn)。（糟3拾）評(píng)分穿工濤協(xié)閃作疤，梳保些證扔會(huì)路計(jì)旅信沾息般的張及確時(shí)研性淹。二塵、售會(huì)個(gè)計(jì)各憑六證彼的鎮(zhèn)保迅管（音1費(fèi)）掛《珍會(huì)歉計(jì)汽法就》凱確套定屑了鹽保加管涉時(shí)煮間纏和捏銷朗毀石辦巧法栗。（圖2柿）頌存帶檔良的輝憑斬證嚇需僻按培規(guī)鄉(xiāng)豐定宇裝流訂豎。（敘3蚊）劃會(huì)令計(jì)辮憑棋證撒經(jīng)專有舒關(guān)忠人洋員蚊批避準(zhǔn)模，岔可援以炸復(fù)粒印突，杠但厚不弱能撿借歷出胃.一曾、犬單遼項(xiàng)值選應(yīng)擇怎題1臥、牛下垃列闖不愈屬嚇于存原鍛始瞞憑壞證運(yùn)基馳本獵內(nèi)暫容嗚的波是故（押）富。（辛1督）參填釀制允日們期原（寨2薦）繞經(jīng)趴濟(jì)買業(yè)抓務(wù)開內(nèi)順容（題3抗）走應(yīng)施借戰(zhàn)應(yīng)踢貸詳科碎目票（尖4燈）華有腰關(guān)委人肅員州簽者章2錄、沖產(chǎn)區(qū)品釘生揮產(chǎn)份領(lǐng)亂用揮材壯料甲，訪應(yīng)疼編崇制嫂的右記些帳水憑彼證癥是跨（籠）纏。（1飾）獄收如款極憑傳證袍（子2勉）愧付頃款嘴憑姥證（陶3拘）企轉(zhuǎn)餡帳圣憑灘證貪（明4機(jī)）饒一脖次閘憑錘證3五、鏈記循賬郵憑急證捉的仿填槐制搏是何由釋（哭）撕完獅成把的逗。（典1偷）容出襪納甲人沃員械（蒸2且）內(nèi)會(huì)艘計(jì)嶺人夠員（乞3離）兄經(jīng)冰辦產(chǎn)人孔員嫁（澇4數(shù)）施主江管昂人像員4往、吧記脅賬踩憑銜證粉是驢根查據(jù)間（航）椅填騾制本的辱。（騰1鍋）議經(jīng)侵濟(jì)霜業(yè)掏務(wù)珍（夢(mèng)2立）第原笑始電憑籠證（鞭3伐）醒賬亦簿葵記斬錄好（廊4即）津?qū)弻捄伺莺蟪玫男皆撌寄z憑銜證5渠、杏“冠限翻額亭領(lǐng)碧料銀單耳”菌是粱一糕種旺（申）吐。（塌1賞）股一還次叔憑引證適（孔2雄）寄累鐮計(jì)京憑估證（揚(yáng)3甩）征單花式肯憑爐證巡壽（局4炮）電匯輪總占憑剛證6予、演將沸同雷類遲經(jīng)蜂濟(jì)憤業(yè)親務(wù)俗匯強(qiáng)總陪編銹制他的蹲原衫始菜憑倒證抓是鄙（裂）骨。（疲1騾）你一慨次憤憑雜證曲（清2歇）玩累赴計(jì)宅憑裳證（腸3倉）慣記討賬歌編成制討憑武證嘆（帶4尼）性匯番總遲原告始混憑襯證1涉、蠅復(fù)幅式譽(yù)記葬帳甩憑奴證捉有穗以爹下知幾名種秀（饞）挺。（望1鐘）凳借可項(xiàng)居憑腿證鉤（關(guān)2彎）賭收蒜款蛛憑份證（洲3鳳）肌付堂款恒憑窮證洞（各4哀）狀通縮慧用慮憑插證（嚇5竊）夢(mèng)轉(zhuǎn)拘賬悼憑臂證2涉、靠下促列槍憑宇證罵中昏屬棵于宮原牛始聯(lián)憑這證感的聯(lián)有副（孟）未。（末1忍）恢提壇貨霉單總（穿2漂）塌產(chǎn)讀品趣成易本欺計(jì)仰算命單（喜3課）常購幣貨是發(fā)撿貨訊票巾（菊4奏）癢發(fā)敬出晝材錄料益匯敗總陡表（畜5中）秩有喪應(yīng)額借第應(yīng)輔貸亮科巴目棕的紛自皺制癢原煉始牙憑既證二旗、向多幣項(xiàng)裁選騾擇乞題3鄉(xiāng)豐、夸會(huì)駐計(jì)廈憑機(jī)證涂可遷以肆（成）（罩1震）嶺記敲錄需經(jīng)趟濟(jì)嬸業(yè)梳務(wù)蜜（麗2角）勿明罩確虎經(jīng)仍濟(jì)短責(zé)獨(dú)任（謹(jǐn)3質(zhì)）陡登攏記梁賬痕簿倒（皺4意）繡編慚制幕編衛(wèi)表（今5確）流財(cái)子產(chǎn)駝清技查4聾、催會(huì)百計(jì)趁憑足證逃按政用秧途跡和泥填栗制輛程支序送分貪為犯（嘗）瞇。（炕1聚）蛙原柔始項(xiàng)憑叫證損（發(fā)2容）寇累