會(huì)計(jì)學(xué)Ⅰ72學(xué)時(shí)會(huì)計(jì)的六個(gè)要素資產(chǎn)負(fù)債所有者權(quán)益收入費(fèi)用利潤(rùn)6個(gè)要素之間有什么內(nèi)在聯(lián)系呢？第二節(jié)會(huì)計(jì)等式(accountingequation)資產(chǎn)負(fù)債所有者權(quán)益資產(chǎn)=負(fù)債+所有者權(quán)益收入費(fèi)用利潤(rùn)利潤(rùn)=收入-費(fèi)用靜態(tài)等式動(dòng)態(tài)等式第二節(jié)會(huì)計(jì)等式(accountingequation)企挪業(yè)資沒(méi)金現(xiàn)蠻金存淹貨長(zhǎng)際期里投服資…攤…機(jī)城器楊設(shè)葉備資挨產(chǎn)投觀資鼠者債糾權(quán)費(fèi)人所輝有鈴者肚權(quán)抄益負(fù)畢債資架金幻玉來(lái)獵源資路金朝運(yùn)種用一肅、而會(huì)廈計(jì)框基源本治等姨式-性-遣-資借金肚的衰平牽衡輔關(guān)譜系第互二煤節(jié)寬會(huì)信計(jì)旅等弄式(積a追c覽c縱o風(fēng)u浙n仔t辛i哲n豪g功e本q碗u愿a蹲t閣i篇o叔n腔)（條一訓(xùn)）械資林金稅的子平貼衡隆關(guān)攝系舉魚例傘：某乞公合司郊所債有討者融投掌入物資資金1否0遮0犯0唇0骨0元核，雷向秒銀糖行撫借架入4偽0笑0價(jià)0捷0元核短文期頸借鄰款翠，忠未竿付葬甲高單耀位制貨取款1胸0稅0滾0葬0元逆；俱用掌于果購(gòu)多買斯材彈料3驢0狗0山0元湊、淹購(gòu)澆置李設(shè)墻備8雅0暢0吼0緊0元喉，老銀素行們存暈款2仿0簡(jiǎn)0較0陳0元尿，洞應(yīng)幅收忽客崇戶婚貨萬(wàn)款2湊0捐0燦0皮0元舞。產(chǎn)資榆金嗽總飾額謙為1濃5撕0犧0鬼0惕0元揀。所傘有貝者苦投封入1勇0嫂0很0弦0陵0銀勺行越借散款4置0嫌0歡0訪0欠裂供取應(yīng)峽商1像0累0夠0殘0購(gòu)居買忘材壩料3卡0權(quán)0英0博0購(gòu)才置痕設(shè)絲式備8武0恩0物0狂0銀竿行惡存步款2犬0掩0哭0照0應(yīng)召收籍客雄戶2韻0完0辦0割0會(huì)眉計(jì)鑒主角體資錄金完來(lái)話源1霉5亭0繪0琴0謙0資寄金磨運(yùn)晚用1賞5便0御0董0舒0第非二沉節(jié)渠會(huì)斯計(jì)接等乒式(很a右c階c欺o輛u細(xì)n糟t貍i少n饞g慰e膨q服u患a某t伸i駝o鋪n概)（苦二券）飯會(huì)獲計(jì)塔等再式猾的童含賭義-沉-香-夕-栗-表懂明島會(huì)濟(jì)計(jì)刑要葬素膠之商間扮基把本更關(guān)瓜系欠的約恒壘等跌式夠。丸也絲式稱由為介會(huì)星計(jì)霜平仗衡敢公宣式襖。作葬用明溜確斜產(chǎn)朵權(quán)故關(guān)蹲系保士護(hù)背投晨資汽人突和壞債絲式權(quán)違人糠權(quán)紅益全早面連反轉(zhuǎn)映夫資變產(chǎn)椒負(fù)刊債暢狀演況第騙二臥節(jié)幣會(huì)茶計(jì)串等啞式(瘋a貝c暗c啞o吧u岸n烘t樹i復(fù)n捎g驗(yàn)e軍q僑u貨a際t番i濱o倆n掩)I溪n艘y趙o覽u覺(jué)r隙l挽e本f飲t逃b郵r另a晨i年n，t擦h銳e置r至e粒i禽s述n梁o設(shè)t煩h酬i析n系g光l炕e繁f背tI送n腸y輝o沈u摸r饒r懸i候g絡(luò)h盈t味b顧r衰a移i誼n，t抱h隱e吳r貓e昏i丹s濟(jì)n測(cè)o具t奔h管i偶n政g牛r蕩i律g抗h逼t（生三蝴）書基幟本侵會(huì)降計(jì)汪等叮式速和轟擴(kuò)轉(zhuǎn)展內(nèi)的吉會(huì)殖計(jì)魄等冠式1扎.第勤一允會(huì)毯計(jì)蠅等第式資榆金按的莊運(yùn)最用（鑒資缸金溪的宵占滔用楊形狐式殖）資負(fù)金武的督來(lái)拆源=資懼產(chǎn)=負(fù)蝦債+所后有秤者捆權(quán)恥益現(xiàn)飽金跟、斃銀幸行廣存籌款芒、頭原鑰材賄料月、決庫(kù)橋存司商漁品倦、拘機(jī)惑器藍(lán)設(shè)則備雀、醉廠五房妥、餃專述利里技妹術(shù)炸等向聲銀機(jī)行甜借向常社芳會(huì)般公妨眾稍借向碧供卵貨汁方懶借原知始艘投竿入直蕉接竹計(jì)逆入蒜所餡有繁者央權(quán)凱益怪的垃利緩得頃和仙損祝失留格存止收拌益會(huì)哀計(jì)俱等河式暴的旅含遇義刺：3腔.資貸產(chǎn)扒、伍負(fù)炎債級(jí)和蘿所艷有葵者麗權(quán)何益嫩要惹素暈之睜間吩的撲變賠動(dòng)簡(jiǎn)具軌有哥內(nèi)華在董聯(lián)嫁系惑，獻(xiàn)企劇業(yè)跡的幼經(jīng)廊濟(jì)維活壤動(dòng)滔最挺終稀體際現(xiàn)飲在翁會(huì)躲計(jì)餓要敢素錯(cuò)的受變憲動(dòng)斜上城。會(huì)奏計(jì)析等術(shù)式砌的凈含劣義甚：2犯.作懲為兼企集業(yè)塘資產(chǎn)金頑占年用喇形刪式挑的爺資假產(chǎn)鞋與園作蹈為錢企熔業(yè)暢資棒金聯(lián)來(lái)誦源初渠吹道討的蟲負(fù)辰債訪和口所喜有首者秘權(quán)怖益歪，躲是拆同蛙一竭資漸金輩整鴉體直的講兩撤個(gè)巷不驢同崗方布面誓，尼二形者潛相釣互盟依芽存靠。會(huì)匆計(jì)嗚等厚式興的獲含抗義不：1濱.在膨會(huì)棟計(jì)其期稱間帽的阿某拒一術(shù)日耀（旗通襲常飛指片期槍初僻、罪期楚末劃）丘企秩業(yè)四的板資親產(chǎn)河總片額誕等掩于榴其愛(ài)當(dāng)鍋日言的經(jīng)負(fù)法債存總吳額趕與幅所餅有糕者吃權(quán)橫益料總嚴(yán)額抱的貸合共計(jì)塵。第桿二急節(jié)求會(huì)鋤計(jì)襖等孫式(規(guī)a禾c鋪c把o揉u欣n劃t順i嬸n陽(yáng)g瀉e絕q襯u上a麗t本i濃o堵n炊)1蠢.第觀一茅會(huì)何計(jì)擊等霧式資臣產(chǎn)=負(fù)仿債+所研有諷者痕權(quán)餐益資愉產(chǎn)=權(quán)往益靜澇止釀狀觀態(tài)舞下汁觀共察引企葛業(yè)吃資森金臉占牲用閃與緊資心金服來(lái)逗源第衡二烏節(jié)址會(huì)遵計(jì)姑等敘式(攏a顛c皇c芳o(jì)嘴u徹n嶄t胃i粒n嘴g積e課q進(jìn)u耳a情t熊i垮o笑n爬)資產(chǎn)負(fù)債及所有者權(quán)益流動(dòng)資產(chǎn)31.29億流動(dòng)負(fù)債19.63億長(zhǎng)期投資0.04億長(zhǎng)期負(fù)債0.23億固定資產(chǎn)34.81億負(fù)債合計(jì)19.86億無(wú)形資產(chǎn)0.74億長(zhǎng)期待攤0所有者權(quán)益47.02億資產(chǎn)合計(jì)66.88億負(fù)債及所有者權(quán)益合計(jì)66.88億五灑糧賓液他資馬產(chǎn)防負(fù)弟債暈表2些0振X晴X年1牲2月3視1日例掘：第喬二拳節(jié)戶會(huì)蒜計(jì)另等塵式(縮慧a浪c晃c竿o眼u欣n柱t籮i呆n分g桃e既q盤u巷a齡t頁(yè)i傘o觸n糞)資產(chǎn)負(fù)債及所有者權(quán)益流動(dòng)資產(chǎn)142.47億流動(dòng)負(fù)債48.77億長(zhǎng)期投資1.52億長(zhǎng)期負(fù)債0.08億固定資產(chǎn)27.64億負(fù)債合計(jì)45.85億無(wú)形資產(chǎn)4.51億長(zhǎng)期待攤0.24所有者權(quán)益127.53億資產(chǎn)合計(jì)176.38億負(fù)債及所有者權(quán)益合計(jì)176.38億長(zhǎng)匆虹精資舍產(chǎn)漢負(fù)征債匙表2禾0君X歉X年1余2月3猜1日一制、莊會(huì)畝計(jì)姜基立本勁等援式例婚：例矮：資產(chǎn)負(fù)債及所有者權(quán)益流動(dòng)資產(chǎn)2.40億流動(dòng)負(fù)債16.96億長(zhǎng)期投資0億長(zhǎng)期負(fù)債0.01億固定資產(chǎn)2.39億負(fù)債合計(jì)16.97億無(wú)形資產(chǎn)0億長(zhǎng)期待攤0所有者權(quán)益-12.18億資產(chǎn)合計(jì)4.79億負(fù)債及所有者權(quán)益合計(jì)4.79億鄭迷州肉百氣文準(zhǔn)資裹產(chǎn)荒負(fù)時(shí)債騎表2洽0桂X衡X年1惱2月3追1日一焦、佩會(huì)壘計(jì)值基般本革等類式資斃產(chǎn)=負(fù)索債+所隨有譽(yù)者榮權(quán)廊益4拜.陶7誘9螺=糕1婦6磁.厚9諸6鑼+斧(綢-成1屆2欺.也1誦8懲)資產(chǎn)負(fù)債及所有者權(quán)益流動(dòng)資產(chǎn)10億流動(dòng)負(fù)債3.5億長(zhǎng)期投資25億長(zhǎng)期負(fù)債3.5億固定資產(chǎn)7億負(fù)債合計(jì)7億無(wú)形資產(chǎn)2億所有者權(quán)益37億資產(chǎn)合計(jì)176.38億負(fù)債及所有者權(quán)益合計(jì)44億粵渴廣甩電云資右產(chǎn)劈燕負(fù)萍債潑表2睜0踏X壯X年1貝2月3弓1日一碧、斥會(huì)地計(jì)辮基醒本練等胞式例漲：8喝4崖%1填6稻%資產(chǎn)負(fù)債及所有者權(quán)益流動(dòng)資產(chǎn)30億流動(dòng)負(fù)債15億長(zhǎng)期投資3億長(zhǎng)期負(fù)債26億固定資產(chǎn)46億負(fù)債合計(jì)41億其他資產(chǎn)2億所有者權(quán)益40億資產(chǎn)合計(jì)81億負(fù)債及所有者權(quán)益合計(jì)81億新按剛躁釩筍資驗(yàn)產(chǎn)賤負(fù)晝債郊表2談0緞X設(shè)X年1候2月3賢1日一滴、像會(huì)聾計(jì)也基忍本襖等希式例劍：4妻9恭%5午1輔%一貿(mào)、鎮(zhèn)會(huì)謙計(jì)控基暢本阻等慣式2標(biāo).第栽二序會(huì)枯計(jì)刑等偷式收豬入-費(fèi)抵用=利芽潤(rùn)表耍明捷企失業(yè)壤生冰產(chǎn)劃經(jīng)麗營(yíng)斷活四動(dòng)匠引那起逗的搖資臭金壘運(yùn)冬動(dòng)澤過(guò)暴程二賓擴(kuò)夠展蚊的序會(huì)幣計(jì)獻(xiàn)等抄式資圣產(chǎn)=列=負(fù)已債+所窗有丘者玻權(quán)耽益收緞入-費(fèi)快用=弓=利集潤(rùn)資喪產(chǎn)+費(fèi)歡用=黨=負(fù)秘債+所偶有掏者蔑權(quán)襪益+收待入…網(wǎng)…扎…而…饒.拜.鞭…悔.鬼.會(huì)靠計(jì)刃恒冶等版式…第…打…產(chǎn)…挺…偶…籃…菌…谷…經(jīng)論營(yíng)巾成緣瑞果尖等垮式…膽…論…咸.綜硬合萬(wàn)等顏式綜搬合肝等岡式槳怎事么測(cè)來(lái)肉的折？利字潤(rùn)班是增所時(shí)有鑒者榨權(quán)匯益憶的飽來(lái)苦源資黨產(chǎn)=萄=負(fù)透?jìng)?所印有差者聲權(quán)氧益+利卸潤(rùn)（凈動(dòng)伯態(tài)每）=遞=負(fù)切債+所跑有靜者速權(quán)屆益+收咽入-費(fèi)眉用資脹產(chǎn)+第賽二粗節(jié)亮?xí)f計(jì)肚等稀式資哭產(chǎn)=涼=負(fù)呀債+所蜓有愉者制權(quán)裙益資繪產(chǎn)=敬=權(quán)在益綜所合內(nèi)等狀式利晃潤(rùn)槐是哥所飼有銷者薯權(quán)亭益巷的陸來(lái)聚源會(huì)既計(jì)間方黎程磁式稍會(huì)蜻計(jì)戲恒料等值式軋會(huì)視計(jì)梳平望衡威公鏈?zhǔn)劫Y基產(chǎn)=負(fù)口債+所寸有洗者飯權(quán)屠益問(wèn)領(lǐng)？筒經(jīng)廊濟(jì)豎業(yè)兵務(wù)努的撿發(fā)饅生爛是肢否咬會(huì)漿影工響唯方以程并式圓的袍平銹衡級(jí)？三擴(kuò)、裙經(jīng)箏濟(jì)遲業(yè)訊務(wù)非對(duì)渾會(huì)駁計(jì)授等勁式來(lái)的昂影棕響三子、紙經(jīng)伏濟(jì)叮業(yè)亡務(wù)寇對(duì)依會(huì)幼計(jì)邀等妥式叉的排影它響（舊一伸）晴經(jīng)塊濟(jì)倉(cāng)業(yè)脂務(wù)興的周含繳義-花-隆-渾-所朝謂卡經(jīng)兵濟(jì)誘業(yè)擺務(wù)腎，曠是介指崗在信企腸業(yè)越生缸產(chǎn)往經(jīng)妹營(yíng)土過(guò)銹程捷中略，寺引界起阿會(huì)永計(jì)稼要胳素甚增撿減躲變?nèi)富數(shù)漠愂路马?xiàng)亦，目又谷稱摔為陽(yáng)會(huì)緞?dòng)?jì)恨事奸項(xiàng)駝。三濫、敲經(jīng)百濟(jì)居業(yè)目務(wù)羅對(duì)段會(huì)笨計(jì)隔等卷式病的研影琴響（敘二垃）統(tǒng)經(jīng)譽(yù)濟(jì)不業(yè)丸務(wù)們的鉛發(fā)怖生現(xiàn)對(duì)偵會(huì)伐計(jì)殲等續(xù)式憲的嫂影面響1國(guó).企桶業(yè)靈的姥四錄種揚(yáng)經(jīng)蠢濟(jì)馳業(yè)香務(wù)良類版型資校產(chǎn)=負(fù)款債+所虹有任者鴨權(quán)倚益業(yè)舞務(wù)剩類隱型1業(yè)適務(wù)榮類鎮(zhèn)型2業(yè)浴務(wù)種類椅型3業(yè)境務(wù)茄類虎型4資康金席周愉轉(zhuǎn)膨運(yùn)遷用資露金黨來(lái)胸源嬌變慕化資丟金牲進(jìn)歉入?yún)柶笈I(yè)資蠅金桶退遠(yuǎn)出紀(jì)企寸業(yè)特點(diǎn)：類型：例題老會(huì)計(jì)：三殊、夸經(jīng)嫂濟(jì)脹業(yè)踩務(wù)市對(duì)裝會(huì)攜計(jì)蹦等榮式刑的茂影佛響1煙.企吧業(yè)它的沖四墨種鐵經(jīng)逆濟(jì)麻業(yè)牧務(wù)留類仆型A資眠金全周汪轉(zhuǎn)版運(yùn)梅用羊型資暢產(chǎn)=負(fù)澆債+所國(guó)有沾者約權(quán)誤益資員金驢在技資溫產(chǎn)封間疏相擺互搶轉(zhuǎn)頑化僚的鉤業(yè)顫務(wù)一妥種者資陰產(chǎn)遇增物加語(yǔ)，暫另迫一洗種恢資咱產(chǎn)蜘減腐少用完存叮款2證0萬(wàn)燃買侵機(jī)斗器“羅同策類扒一柿增辣一帥減扣”特點(diǎn)：例題老會(huì)計(jì)：B資尊金肥來(lái)脂源宅變添化敘型資昆產(chǎn)=負(fù)寫債+所諷有汪者母權(quán)疤益資上金好在婚負(fù)伍債擊及碼所滋有機(jī)者岸權(quán)品益嚷間呼轉(zhuǎn)財(cái)化求的違業(yè)掛務(wù)一糞種黑負(fù)寺債份增避加民，賴一撐種近負(fù)析債泥減稅少向削銀客行變貸紫款2蓬0萬(wàn)貍償戰(zhàn)還博前幼欠A廠肝的柜貨急款一影種下負(fù)擱債畝減營(yíng)少賞，胞一畜種魚所擺有更者鏡權(quán)渾益摧增拿加我饞廠碌欠B廠搬的權(quán)貨舟款5圾0萬(wàn)鎮(zhèn)轉(zhuǎn)蔬為賓在蛾我宜廠示的肉投位資一俘種捎所冬有登者次權(quán)惠益她增拔加賓，昏另魯一籃種崇減漢少將8貪0萬(wàn)鼓的孔資潔本社公廚積關(guān)轉(zhuǎn)抖為溜股吸本一鄙種農(nóng)所僚有制者妙權(quán)澤益驕減吉少產(chǎn)，虹一性種舍負(fù)詠債伴增貼加股探東叢張熄三象抽主走華投愧資3繡0萬(wàn)搶，議下更月爛付養(yǎng)清圣其境投毒資嶺貨葉款“鑼同剛類付一膏增蜻一掃減洪”特點(diǎn)：類型例題老會(huì)計(jì)：C資壩金穿進(jìn)區(qū)入湯企育業(yè)閣型資句產(chǎn)=負(fù)囑債+所田有敬者索權(quán)斤益資滑產(chǎn)找和制負(fù)趨債炕、扎所混有封者摧權(quán)摔益萍同施時(shí)倆增胸加棋的隊(duì)業(yè)幕務(wù)向醬銀帝行贊貸衛(wèi)款2揉0萬(wàn)倡，貞存有入狐銀鄰行負(fù)占債扎增旺加符，塵資俘產(chǎn)親增時(shí)加所引有貍者葉權(quán)搬益敢增恐加蛛、圈資墓產(chǎn)桌增逼加長(zhǎng)碰虹仙公拴司像向伙我酸投用資設(shè)一扇機(jī)慣器佩，煙價(jià)摩值9竹0萬(wàn)“救異階類厘同默增范”特點(diǎn)：資產(chǎn)和負(fù)債、所有者權(quán)益同時(shí)減少的業(yè)務(wù)類型例題老會(huì)計(jì)：D資代金這退護(hù)出私企間業(yè)參型資份產(chǎn)=負(fù)倆債+所析有發(fā)者壟權(quán)現(xiàn)益負(fù)逢債但減須少沙，愛(ài)資弓產(chǎn)環(huán)減宋少償梁還現(xiàn)銀歉行按貸搞款2磨0萬(wàn)所格有挺者坐權(quán)魔益旺減報(bào)少杰、強(qiáng)資順產(chǎn)拜減法少股衡東攏抽殘走從投巧資8垮0萬(wàn)“洋異故類士同闊減令”資優(yōu)產(chǎn)淘、貼費(fèi)彈用增度加負(fù)敵債勿、建所搭有團(tuán)者崖權(quán)嘗益自、祥收由入增梅加一伯增某一猜減一貴增關(guān)一鵝減同像增同評(píng)減規(guī)殘律1：統(tǒng)涉附及僵等陽(yáng)式歸兩爆邊匹的辯會(huì)綁計(jì)連要敘素亭變縱化似的脂，除要駛么扁同繩增隱，曲要桃么籮同井減錯(cuò)。增膨減迫金嫩額表相閱等毅，帖會(huì)勸引聾起級(jí)資礙金夸總挪額床的榴變殼化簡(jiǎn)。資悼產(chǎn)岡、途費(fèi)牢用減傷少負(fù)漂債考、戴所播有政者甲權(quán)紹益詳、蹈收季入減祝少規(guī)擱律2：只嘴涉奴及田等嚷式討左福邊蝕或壯右磨邊屆會(huì)痰計(jì)知要件素勺變是化謝的裳，書只著能涼是朗一棄增偉一故減毫。扛增號(hào)減而金潑額赤相攪等矩，淺不泥會(huì)毒引泄起挑資窄金調(diào)總幻玉額趟的棟變厲化兵。規(guī)捷律3：鈴任即何經(jīng)主濟(jì)亡業(yè)可務(wù)斤的視發(fā)艷生間，芹不室會(huì)羨破倚壞根會(huì)禁計(jì)患方飾程機(jī)式度的濱平宋衡縮慧關(guān)恒系泄。三粥、趴經(jīng)惡濟(jì)超業(yè)湯務(wù)捐對(duì)械會(huì)醬計(jì)獎(jiǎng)等鉛式繼的葛影煌響練鐮習(xí)奸：分催析苗經(jīng)燃濟(jì)幣業(yè)拒務(wù)坐的侍發(fā)籮生傾對(duì)啟會(huì)撇計(jì)踐等肌式威的充影扮響鐵情撈況（1）民某冬企螺業(yè)2彼0見(jiàn)1刻2年7月1日庫(kù)所啟有景資愉產(chǎn)鵝項(xiàng)絕目婦合宣計(jì)將為8鬼0煉0索0秘0噴0元都，刑負(fù)盲債炒項(xiàng)輪目招合重計(jì)偶為2卻1播0炕0艷0棒0元?dú)Вㄓ携徴叽?quán)銹益適項(xiàng)壯目割合廁計(jì)勵(lì)為5楚9真0浮0私0逼0元絞（2）盤該腹企避業(yè)2薦0假1筋0年8月列發(fā)伶生親以匙下餓經(jīng)屋濟(jì)幕業(yè)樹務(wù)兄：①雜購(gòu)摧入公材揀料嚷一比批蘭，武金砌額6電0猾0米0元著，誘材毛料廚款羊尚頃未中支森付②