会计学什么很多人对这个问题比较感兴趣，下面让我们一起来看，希望可以帮助到你。
浼?璁′富瑕?瀛︿?浠?涔???瀹癸?
浼?璁′富瑕?瀛︿?????瀹瑰?????
1.浼?璁′?涓?锛?????绌朵?涓??ㄤ?瀹????ヤ??ㄦ????濡?浣?纭???跺?ュ??璧?浜х??瀛﹂????浼?璁″??や???澶?璐㈠?℃?ヨ〃浠ュ??璁板?浼?涓?浜ゆ??琛?涓哄?锛??撮??瑕??????藉???涓?浼?涓??寸????骞躲??璐ㄩ??绠＄????淇℃???????ㄨ储?℃?归?㈢??搴??ㄣ??绋??℃???ヤ互??寰?澶?浼?涓???绠＄???崇?娲诲?ㄣ??
2.璐㈠?′?璁★?缂??惰储?℃?ヨ〃锛?涓轰?涓????ㄥ??澶??ㄧ?ㄦ?锋??渚?淇℃????璐㈠?′?璁＄??淇℃??????渚?骞挎????ㄦ?枫???堕???瑰?ㄤ??ュ??璐㈠?＄?跺?靛???ヨ??跺??/p>
3.绠＄??浼?璁?/a>锛?涓昏????浼?涓???绠＄??灞???渚?淇℃???浣?涓轰?涓????ㄥ???ㄩ?ㄨ?琛??崇???渚?????娌℃????????妯″???涓???浼?璁″???????у?躲??
浼?璁′?涓?姣?涓???搴??峰?浠ヤ????归?㈢???ヨ????藉??锛?
1锛????＄???瀛︺??缁?娴?瀛﹀??浼?璁″????烘????璁恒???烘???ヨ?锛?
2锛????′?璁″???瀹??с??瀹????????规?锛?
3锛??锋??杈?寮虹??璇??涓???瀛?琛ㄨ揪??浜洪??娌?????淇℃???峰???藉??????????瑙ｅ?充?璁￠??????烘???藉??锛?
4锛??????藉??澶?涓?浼?璁＄?稿?崇???归?????跨???娉?瑙????介??浼?璁℃???锛?
5锛?浜?瑙ｆ???绉?????璁哄??娌垮????灞??ㄦ??锛?
6锛????℃?????绱€??璧????ヨ????烘???规?锛??锋??涓?瀹???绉?瀛︾??绌跺??瀹???宸ヤ??藉????
浼?璁＄??璁虹?ヨ??虹?堕??瑕?锛?瀹????藉??涔?涓?????缂猴?浣????ヨ??ㄥ??冲?浜?浣???璧风?癸?浣????ㄦ???藉???冲?浜?浣??界???楂?锛?璧板?杩?锛?
瀛︿?璁″?版?ュ?????诧??ュ?????插?璁惧??℃??浣?璇剧?????璇?璇剧?锛?浠??虹??ラ????辨??ユ繁锛?浠ョ??瀹?璐㈠?＄?ㄥ?风郴缁?璁茶В??浜茶???ㄦ??浣?楠?璐㈠?″??????翠釜娴?绋????规?涓???宸с??瀛︿?璁″?版?ュ??????/strong>
浼?璁′富瑕????浠?涔?锛?
1??涓昏?瀛︿腑绾ц储?′?璁°??楂?绾ц储?′?璁°??璐㈠?＄???绛?锛?
2???虹?璇炬??绠＄??瀛︺??瀹?瑙?缁?娴?瀛︺??寰??缁?娴?瀛︾?璇剧???
3??涓昏?璇剧?锛?绠＄??瀛︺??寰??缁?娴?瀛︺??瀹?瑙?缁?娴?瀛︺??绠＄??淇℃??郴缁???缁?璁″???浼?璁″???璐㈠?＄?????甯??鸿?ラ????缁?娴?娉???璐㈠?′?璁°???????璁°??绠＄??浼?璁°??瀹¤?瀛︺??
4??涓昏?瀛︿?浼?璁°??瀹¤???宸ュ??绠＄???归?㈢???烘????璁哄???烘???ヨ?锛????颁?璁℃?规?涓???宸ф?归?㈢???烘???缁?锛??锋????????瑙ｅ?充?璁￠??????烘???藉????
5??涓昏?瀛︿?璐㈠?′?璁＄???虹???璁哄???烘?????斤?璧?????ャ??璧?浜ч??缁???浼?涓??煎苟?归?㈢??涓?涓??ヨ????介??浼?璁℃?哥??????锛????舵敞???瑰?诲?????瀹?璺佃?藉????
渚ч??浜?瀹??℃??浣?锛???杩?浼?璁℃??宸ユā??瀹ゅ??浼?璁＄?电???瀹?楠?瀹ょ???烘???缁??斤??瑰?诲?????????瑙ｅ?充?璁″?????????烘???藉????缁煎???藉??锛????舵敞??寮哄??瀛︾??璐㈠?＄?????瀹¤???缁?娴?娉???绋?娉??归?㈢?ヨ???瀛︿???
?╁?璧???锛?
?瑰?昏?姹?
1??浼?涓?浼?璁℃?瑰??
瀛︾??搴????′?璁″???绠＄??瀛︺??缁?娴?瀛︾???烘????璁哄???虹??ヨ?锛????′?璁″????????规?锛??????藉??澶??稿?充?璁℃?瑙????介?????锛??锋??杈?寮虹??浼?璁″??℃??浣??藉????瑙ｅ?冲伐浣?涓??????????藉??锛?
浜?瑙ｆ???绉?????璁哄??娌垮????灞??ㄦ??锛?杈惧?板ぇ瀛﹁?辫???绾ф按骞?
?锋??杈?寮虹????瀛?琛ㄨ揪??浜洪??娌????藉??锛??锋????ソ????涓???寰枫??
2??娉ㄥ??浼?璁″??瑰??
瀛︾??搴????′?璁″???绠＄??瀛︺??缁?娴?瀛︾???烘????璁哄???虹??ヨ?锛?
???′?璁″????????规?锛??????藉??澶?涓?娉ㄥ??浼?璁″????崇??娉?寰?娉?瑙????介??浼?璁℃???锛?浜?瑙ｄ?璁°??瀹¤?绉?瀛︾?????层???扮?跺????灞?锛?
?锋??杈?寮虹????瀛?琛ㄨ揪??浜洪??娌????藉??锛??锋????ソ????涓???寰凤?
??缁????′??ㄥ?璇??杈惧?板ぇ瀛﹁?辫???绾ф按骞筹???缁?浣跨?ㄨ?绠??轰?浜?浼?璁°??璐㈠?′??″伐浣???
3???介??浼?璁℃?瑰??
瀛︾??搴????′?璁″???绠＄??瀛︺??缁?娴?瀛︾???烘????璁哄???虹??ヨ?锛?
???′?璁″????????规?锛??????藉??澶?涓?娉ㄥ??浼?璁″????崇??娉?寰?娉?瑙????介??浼?璁℃???锛?
??缁????′??ㄥ?璇??杈惧?板ぇ瀛﹁?辫???骇姘村钩锛??锋??杈?寮虹??????璇淬??璇汇?????藉??锛??锋??杈?寮虹??浼?璁°??璐㈠?″??℃??浣??藉??锛?
?锋????ソ????涓???寰凤??藉???缁?浣跨?ㄨ?绠??轰?浜?浼?璁′??″伐浣???
涓?杩板??涓?涓??瑰??瀛︾????浣?搴?淇?弧196瀛﹀??锛???杩?姣?涓?璁烘??绛?杈╋??瑰??浜?姣?涓?????涓?涓??瑰????姣?涓????辫?杈惧?拌?姹?姘村钩锛?????浜?绠＄??瀛﹀?澹??浣???
浼?璁℃???浠?涔???
浼?璁′?涓?涓昏?瀛︼??虹?浼?璁°??璐㈡?夸??????虹??ヨ???绋??跺?虹???缁?璁″?虹??ヨ???缁?娴?娉?寰?娉?瑙???浼?璁″?烘?????姐??浼?涓?璐㈠?′?璁°??璐㈠?＄???绛?
????浼?璁′?涓?瀛︿???瀹瑰?蜂?濡?涓?锛?
????浼?璁′?涓?????绌朵?涓??ㄤ?瀹????ヤ??ㄦ????濡?浣?纭???跺?ュ??璧?浜х??瀛﹂????浼?璁″??や???澶?璐㈠?℃?ヨ〃浠ュ??璁板?浼?涓?浜ゆ??琛?涓哄?锛??撮??瑕??????藉???涓?浼?涓??寸????骞躲??璐ㄩ??绠＄????淇℃???????ㄨ储?℃?归?㈢??搴??ㄣ??绋??℃???ヤ互??寰?澶?浼?涓???绠＄???崇?娲诲?ㄣ??
????浼?璁′?涓?棰???娑????㈠箍锛??磋?锛?瀹¤?锛?绋??讹????镐?璁★?绠＄??浼?璁★?璐㈠?＄???锛??翠骇娓?绠?锛?娉??′?璁★?棰?绠??跺?锛???涓??ㄨ?绛?绛??芥???璁′?涓?灏?瑕?娑?????棰?????
????璇剧?璁剧疆锛?
?????崇郴???版??????虹?浼?璁°??璐㈡?夸??????虹??ヨ???绋??跺?虹???缁?璁″?虹??ヨ???缁?娴?娉?寰?娉?瑙???浼?璁″?烘?????姐??浼?涓?璐㈠?′?璁°??璐㈠?＄??????垮?涓????ュ?╃?缁?浼?璁°??浼?璁＄?电?????瀹¤??虹??ヨ???浼?璁℃ā??瀹?涔???浼?璁″?浣?瀹?涔???浼?涓?绠＄???虹??ヨ????????璁°??宸ヤ?缁?娴?瀛﹀?虹??ヨ????????璁℃ā????娴???涓?浼?璁″??°???????ヨ?????涓?浼?璁℃ā????????涓?浼?璁″??°????涓??惰?涓??°??????甯??洪?惰?浼?璁℃ā??绛???
瀛︿?璁′富瑕?瀛︿?涔?
浼?璁′?涓?涓讳慨璇剧???绠＄??瀛︺??浼?璁″???????璐㈠?＄?????涓?骇璐㈠?′?璁°??瀹¤?瀛︺???????璁″???绠＄??浼?璁″???浼?璁＄?电?????楂?绾ц储?′?璁°??绠＄??缁?璁″???
浼?璁′?涓?????绌朵?涓??ㄤ?瀹????ヤ??ㄦ????濡?浣?纭???跺?ュ??璧?浜х??瀛﹂????浼?璁″??や???澶?璐㈠?℃?ヨ〃浠ュ??璁板?浼?涓?浜ゆ??琛?涓哄?锛??撮??瑕??????藉???涓?浼?涓??寸????骞躲??璐ㄩ??绠＄????淇℃???????ㄨ储?℃?归?㈢??搴??ㄣ??绋??℃???ヤ互??寰?澶?浼?涓???绠＄???崇?娲诲?ㄣ??
浼?璁′?涓?棰???娑????㈠箍锛??磋?锛?瀹¤?锛?绋??讹????镐?璁★?绠＄??浼?璁★?璐㈠?＄???锛??翠骇娓?绠?锛?娉??′?璁★?棰?绠??跺?锛???涓??ㄨ?绛?绛??芥???璁′?涓?灏?瑕?娑?????棰?????
涓?涓??藉??锛?
1?????＄???瀛︺??缁?娴?瀛﹀??浼?璁″????烘????璁恒???烘???ヨ?锛?
2?????′?璁″???瀹??с??瀹????????规?锛?
3???锋??杈?寮虹??璇??涓???瀛?琛ㄨ揪??浜洪??娌?????淇℃???峰???藉??????????瑙ｅ?充?璁￠??????烘???藉??锛?
4???????藉??澶?涓?浼?璁＄?稿?崇???归?????跨???娉?瑙????介??浼?璁℃???锛?
5??浜?瑙ｆ???绉?????璁哄??娌垮????灞??ㄦ??锛?
6?????℃?????绱€??璧????ヨ????烘???规?锛??锋??涓?瀹???绉?瀛︾??绌跺??瀹???宸ヤ??藉???? ?ラ?????宠??? ACCA?ㄧ??绉???? 澶у?????涓荤?撮??杞﹁??? ?ㄦ???㈡??? 瀵??????插?虹? ?朵?璇剧?