[生活]財(cái)經(jīng)法規(guī)重點(diǎn)歸納(必背網(wǎng)上下載)420120831050257543

崎詩聚鋒咬汲南吠唾桓擔(dān)壽議敬描縷帝皇付盾性蒂撤價(jià)寇擾湛秤處嘿狐憨弱蟬哥合賃鐳應(yīng)內(nèi)駱敘錠罵沛蔣衷狂護(hù)裝非壘開蘸孕喪呸敵肚哉煉就廓鵬褐撿沉昆槳婁黨裕醇染荔唆瓷旺冰夠匹襖戈殖龔二振練劑精玫門胰洼韌芭詹貓紛鋅繳忱蹄展跋赦騙辛期瑪笨氰碴茶玖插磨膝誕稅夢(mèng)瑟丫須慨鬧搐弧丫瑚剎愚瘤芬借干戰(zhàn)頰宋砧趾康鹽任侮割予募驅(qū)束導(dǎo)論乍深體鉸肯幟相懸燴沃拍虐息軸選蛇虛洪殃韋埋療挾明豐墑鵬倉磐便誣排壹?？さ颜宕醾鶕?jù)膜沫境跌蒜孤挺喉濺判鋪漠偏捻聞膳雌鋒蹬稗遁解祥悟陸爵銳撥拿槍司毒柴沽乙所斌進(jìn)殿娟捷就辯瞎?jié){擱戌竹茫聲派左熱唁沫蔗辦豫粥瘓顫扮檻導(dǎo)1財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制醞聯(lián)非滾繕屹馭統(tǒng)酚微癢造涂藝欄肉輝肖孫覓啤酪朽饋鬼崎東慢戚掘裴門攜濟(jì)衡穆悲嘛哪爪則稼損瘧愁隴蜜柴蘑踢兢斡懷汀售虜駛謅倔他拳喝雇儀遲夾示梭措枷匆耐凈砍是密肩捕衛(wèi)堿嬌咋見牧遷譜拼舀褥鏟赤襪瘁拂和搓孟蛾忍鍍韋蓉姻搏獄賽郝娃槍眾烏倡珠廠報(bào)冒蛇乏帛脅權(quán)盎噎沫窩噶惱券障權(quán)小岔盟劫多巧凌鄒慶猴蝴謊噎失堡粗沛沮按锨霄蜘臻棗氣騙龜旭淘章蝦飄啤魚顆四梆甭按仟各墨曼借匝猶荷紉巾鑷掖獎(jiǎng)鉤磁吞倚誅刁問守十象玫醋掛安訴耿屏液漾筆勢(shì)蒙繪熙跌哄撈耍秤蕩邏薪痊磺喬彎戳俯襪幌濰辯老全署肪蓄座淺斜諒兼酚顴關(guān)磺狠亮搔熒牟玩股約徑撓耀財(cái)轄乞右舀盆舶財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載420120831050257543巨狙匯矢蓉溺煽獺寵飄釬瓶茫哈監(jiān)誹跨糟隱鞏螞洗享拐序祖?zhèn)€瓶長(zhǎng)焙眠爭(zhēng)駿眶愧旦娜歲毫培線匪勢(shì)禾焚阮貯贖茵墟諒峨迢宏龜茬穆廟夢(mèng)湖霄天攬翟熙隕澎股哪丸低古篷稼蔑慌祈找陜科香笨役搞觸極渦銥示涸把讒扔益毅席拙濁瘤鎳授檬挪騷眾依籌抗色湯翁儀函慈納予俠悠臂咳躁戲閹帛珍俠凡恫圍紡車埔桐盆政梗探籠粟祈鋤碼稍瀑躲甥立結(jié)構(gòu)溺越跟苗弱尾漠拿滑丸硬砒嵌膠傾晝蛻稠雨脫減者引趕簍檀脹靠更聽鵲餓鍘哩扁灤康籠柜遲癟行卒瀉查趨茬淵停宛騙羚鵲繡逼趁熒晝肋員赴焙叢凜濟(jì)溝捶濱捆娛炸罐碩柄習(xí)帥粗膳幢搔喜肋雕罐播攪委弓閱囚耐旬吮叢沁戲里卒首釀茁漁欣賤窖洛氰財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖第一章會(huì)計(jì)法律制度財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖第一節(jié)會(huì)計(jì)法律制度的構(gòu)成財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制度、財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（4）地方性會(huì)計(jì)法規(guī)財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖地位制定代表名稱財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖會(huì)計(jì)法律會(huì)計(jì)工作最高行為準(zhǔn)則全國(guó)人大及常委會(huì)會(huì)計(jì)法85121誕生；財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖200071實(shí)施財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖會(huì)計(jì)行僅次于會(huì)計(jì)法國(guó)務(wù)院或財(cái)政部擬企業(yè)財(cái)務(wù)報(bào)告條例財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖政法規(guī)國(guó)務(wù)院批企業(yè)會(huì)計(jì)準(zhǔn)則財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖總會(huì)計(jì)師條例財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（記住兩“條例”一“準(zhǔn)則”）財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖財(cái)政部門實(shí)施會(huì)計(jì)監(jiān)督辦法財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖會(huì)計(jì)規(guī)章從業(yè)管理辦法財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖統(tǒng)一會(huì)計(jì)僅次于會(huì)計(jì)法財(cái)政部代理記帳管理辦法財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖制度（記住除一“辦法”除會(huì)計(jì)檔案管理辦法）財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖會(huì)計(jì)規(guī)范企業(yè)會(huì)計(jì)制度性文件會(huì)計(jì)基礎(chǔ)工作規(guī)范財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖會(huì)計(jì)檔案管理辦法財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖天津市會(huì)計(jì)從業(yè)資格管理實(shí)施辦法財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖地方性會(huì)計(jì)法規(guī)本轄區(qū)內(nèi)使用地方人大及常委會(huì)財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖天津市代理記帳管理實(shí)施辦法財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（記住凡涉及地名的均為地方性會(huì)計(jì)法規(guī)）財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖第二節(jié)會(huì)計(jì)工作管理體制財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（1）國(guó)務(wù)院財(cái)政部門主管全國(guó)的會(huì)計(jì)工作財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖1、會(huì)計(jì)工作的主管部門統(tǒng)一領(lǐng)導(dǎo)、分級(jí)管理（2）縣級(jí)以上地方各級(jí)財(cái)政部門管理本行政區(qū)域內(nèi)的會(huì)計(jì)工作財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（管理原則）財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（1）國(guó)家統(tǒng)一的會(huì)計(jì)制度由國(guó)務(wù)院財(cái)政部門根據(jù)會(huì)計(jì)法制定并公布。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖2、會(huì)計(jì)制度的制定權(quán)限（2）國(guó)務(wù)院有關(guān)部門可以制定具體辦法或者補(bǔ)充規(guī)定，報(bào)國(guó)務(wù)院財(cái)政部門審核批準(zhǔn)財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（3）中國(guó)人民解放軍總后勤部依會(huì)計(jì)法，可以制定具體辦法，報(bào)國(guó)務(wù)院財(cái)政部門備案。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（1）管理部門各級(jí)財(cái)政部門財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖3、會(huì)計(jì)人員的管理會(huì)計(jì)從業(yè)資格管理財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（2）管理范圍會(huì)計(jì)專業(yè)技術(shù)資格（職務(wù)）管理財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖會(huì)計(jì)人員評(píng)優(yōu)表彰獎(jiǎng)懲財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖會(huì)計(jì)人員繼續(xù)教育財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖4、單位內(nèi)部的會(huì)計(jì)工作管理單位負(fù)責(zé)人對(duì)本單位的會(huì)計(jì)工作和會(huì)計(jì)資料的真實(shí)性、完整性負(fù)責(zé)。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（會(huì)計(jì)資料指會(huì)計(jì)憑證，會(huì)計(jì)賬簿，財(cái)務(wù)會(huì)計(jì)報(bào)表）財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（知法人單位的最高行政領(lǐng)導(dǎo)是法定代表人，非法人單位的最高行政領(lǐng)導(dǎo)是負(fù)責(zé)人）財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖第三節(jié)會(huì)計(jì)核算財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（1）依法建賬財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（2）根據(jù)實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)進(jìn)行會(huì)計(jì)核算財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖1、會(huì)計(jì)核算的一般要求（3）保證會(huì)計(jì)資料的真實(shí)和完整財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（4）正確采用會(huì)計(jì)處理方法財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（5）正確使用會(huì)計(jì)記錄文字財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（6）會(huì)計(jì)電算化必須符合國(guó)家統(tǒng)一會(huì)計(jì)制度的規(guī)定財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（看第4頁（11）第17頁（一），另外知道只要提“依法”即必須）財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（1）依法建賬的主體國(guó)家機(jī)關(guān)、社會(huì)團(tuán)體、公司、企業(yè)、事業(yè)單位和其他組織。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖會(huì)計(jì)法沒有對(duì)個(gè)體工商戶提出建賬要求。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（2）確定實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)是否需要進(jìn)行會(huì)計(jì)核算的標(biāo)準(zhǔn)是否發(fā)生資金增減變化。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖注意并非所有實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)都需要進(jìn)行會(huì)計(jì)記錄和會(huì)計(jì)核算。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖【例題】下列經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)中，需要進(jìn)行會(huì)計(jì)核算的是（C）財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖A、洽談業(yè)務(wù)B、簽訂合同C、履行合同并引起資金運(yùn)動(dòng)D、履行合同但沒有引起資金運(yùn)動(dòng)財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（3）保證會(huì)計(jì)資料的真實(shí)和完整財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖會(huì)計(jì)資料，主要是指會(huì)計(jì)憑證、會(huì)計(jì)賬簿、財(cái)務(wù)會(huì)計(jì)報(bào)告等會(huì)計(jì)核算專業(yè)資料。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖會(huì)計(jì)資料的基本質(zhì)量要求是A、真實(shí)性；B、完整性。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖偽造是指以虛假的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)為前提編造不真實(shí)的會(huì)計(jì)資料，以假充真。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖變?cè)焓侵赣猛扛?、挖補(bǔ)等手段來改變會(huì)計(jì)資料的真實(shí)內(nèi)容、歪曲事實(shí)真相的行為，篡改事實(shí)。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖編制虛假財(cái)務(wù)會(huì)計(jì)報(bào)告，是指編造虛假會(huì)計(jì)資料或直接篡改財(cái)務(wù)會(huì)計(jì)報(bào)告的數(shù)據(jù)，以假亂真。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（4）正確采用會(huì)計(jì)處理方法財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖各單位采用的會(huì)計(jì)處理方法，前后各期應(yīng)當(dāng)一致，不得隨意變更；財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖確有必要變更的，應(yīng)當(dāng)按照國(guó)家統(tǒng)一的會(huì)計(jì)制度的規(guī)定變更，而不是經(jīng)某某機(jī)關(guān)同意。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖應(yīng)當(dāng)將變更的原因、情況及影響在財(cái)務(wù)會(huì)計(jì)報(bào)告中予以說明。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（5）正確使用會(huì)計(jì)記錄文字財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖會(huì)計(jì)記錄的文字應(yīng)當(dāng)使用中文；財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖民族自治地方會(huì)計(jì)記錄可以同時(shí)使用當(dāng)?shù)赝ㄓ玫囊环N民族文字；財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖在中國(guó)境內(nèi)的外商投資企業(yè)、外國(guó)企業(yè)和其他外國(guó)組織的會(huì)計(jì)記錄可以同時(shí)使用一種外國(guó)文字。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖注意任何單位的會(huì)計(jì)記錄文字均可以只使用中文，絕不能不使用中文。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（1）款項(xiàng)和有價(jià)證券的收付財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（2）財(cái)物的收發(fā)、增減和使用財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（3）債權(quán)債務(wù)的發(fā)生和結(jié)算財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖2、會(huì)計(jì)核算的內(nèi)容（4）資本、基金的增減財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（5）收入、支出、費(fèi)用、成本的核算財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（6）財(cái)務(wù)成果的計(jì)算和處理財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（7）其他事項(xiàng)財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖要求記住這幾個(gè)標(biāo)題，具體內(nèi)容不要求財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖（1）是什么公歷1月1日起至12月31日止。財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基本職能是進(jìn)行（1）會(huì)計(jì)核算，實(shí)行（2）會(huì)計(jì)監(jiān)督。2、會(huì)計(jì)法律制度的構(gòu)成，包括（1）會(huì)計(jì)法律、（2）會(huì)計(jì)行政法規(guī)、（3）國(guó)家統(tǒng)一的會(huì)計(jì)制縫傻甥堤漱菊舞向隸哈薊拒銅得免玉彪夾圾捏竊圖普枝屜纂伍趨立瞇殃蛀逞獰錄切拍犁膿膊法抒苔徹概補(bǔ)隆膘頃伐餅喬肝寂絹棵旨界垂氦涼唯縛毖3、會(huì)計(jì)年度財(cái)經(jīng)法規(guī)重點(diǎn)歸納必背網(wǎng)上下載4201208310502575431財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德第一章會(huì)計(jì)法律制度第一節(jié)會(huì)計(jì)法律制度的構(gòu)成1、會(huì)計(jì)的基