\u4e00\u5bb6\u5341\u5206\u6210\u529f\u7684\u9999\u6e2f\u5ee3\u544a\u88fd\u4f5c\u516c\u53f8\uff0c\u8001\u95c6A\u5148\u751f\u662f\u4e00\u4f4d\u6975\u5177\u5275\u4f5c\u982d\u8166\u7684\u5c08\u624d\u3002\u516c\u53f8\u7684\u696d\u52d9\u5728\u5e7e\u5e74\u524d\u5df2\u7531\u7368\u8cc7\u751f\u610f\u8f49\u578b\u70ba\u6709\u9650\u516c\u53f8\uff0c\u8fd1\u5e74\u71df\u696d\u984d\u5927\u5e45\u5ea6\u589e\u52a0\uff0c\u6bcf\u5e74\u5747\u53ef\u9054\u5230\u5e7e\u5343\u842c\u6e2f\u5143\u4ee5\u4e0a\u3002<\/p>\n
A\u5148\u751f\u5728\u67d0\u4e00\u5929\u7a81\u7136\u6536\u5230\u7a05\u52d9\u5c40\u7684\u5be6\u5730\u5be9\u67e5\u901a\u77e5\u66f8\uff0c\u7a05\u52d9\u4eba\u54e1\u6703\u5230\u5176\u8fa6\u516c\u5ba4\u67e5\u6838\u5e33\u76ee\u3002\u7531\u65bc\u5be9\u67e5\u5e74\u5ea6\u8de8\u8d8a\u4e03\u5e74\u4e4b\u4e45\uff0c\u6545\u5be9\u67e5\u7684\u5c0d\u8c61\u9084\u5305\u62ec\u4e86A\u5148\u751f\u4e4b\u524d\u7684\u7368\u8cc7\u516c\u53f8\u53ca\u73fe\u5728\u7684\u6709\u9650\u516c\u53f8\u3002\u7d93\u904e\u9996\u6b21\u6703\u6664\u4e4b\u5f8c\uff0c\u7a05\u52d9\u5c40\u5411\u5169\u5bb6\u516c\u53f8\u5404\u767c\u51fa\u4fdd\u969c\u6027\u8a55\u4f30\u7a05\u3002<\/p>\n
\u7d93\u670b\u53cb\u4ecb\u7d39\u4e0b\uff0cA\u5148\u751f\u627e\u5230\u5c08\u696d\u7a05\u52d9\u6703\u8a08\u5e2b\u5e6b\u5fd9\u53bb\u89e3\u6c7a\u9019\u500b\u6848\u4ef6\u3002\u6703\u8a08\u5e2b\u5c0d\u4ed6\u5169\u5bb6\u516c\u53f8\u7684\u5e33\u76ee\u9032\u884c\u8a73\u7d30\u4e86\u89e3\u3001\u7814\u7a76\u53ca\u5206\u6790\uff0c\u767c\u73fe\u5728\u5404\u500b\u5e74\u5ea6\u7d50\u5e33\u524d\u90fd\u5b58\u5728\u4e00\u4e9b\u6c92\u8a3c\u660e\u7684\u5206\u9304\u5e33\u76ee (journal vouchers)\u3001\u66ab\u8a18\u5e33 (suspense account)\uff0c\u4ee5\u53ca\u5927\u984d\u7684\u8463\u4e8b\u5f80\u4f86\u5e33 (current account)\u3002\u539f\u4f86\uff0c\u6703\u8a08\u4e3b\u4efb\u4e00\u5fc3\u70ba\u8001\u95c6\u7701\u7a05\uff0c\u5229\u7528\u4e86\u7368\u8cc7\u516c\u53f8\u53ca\u6709\u9650\u516c\u53f8\u696d\u52d9\u904e\u5ea6\u671f\u7684\u5169\u3001\u4e09\u5e74\u9593\uff0c\u63a1\u7528\u4e00\u4e9b\u6c92\u6709\u8a3c\u64da\u7684\u5206\u9304\u5e33\u76ee\u53bb\u5171\u540c\u7de8\u88fd\u7368\u8cc7\u516c\u53f8\u53ca\u6709\u9650\u516c\u53f8\u7684\u5831\u8868\u3002\u56e0\u6b64\uff0c\u76f8\u7576\u90e8\u4efd\u7684\u6210\u672c\u91cd\u8907\u5730\u53cd\u6620\u5728\u5169\u5bb6\u516c\u53f8\u904e\u53bb\u5e7e\u5e74\u7684\u640d\u76ca\u8868\u4e4b\u5167\u3002<\/p>\n
\u7a05\u52d9\u5c40\u4ea6\u6839\u64da\u5e33\u76ee\u5167\u7684\u5176\u4ed6\u86db\u7d72\u99ac\u8de1\uff0c\u7e7c\u7e8c\u5411\u5169\u5bb6\u516c\u53f8\u767c\u51fa\u8a62\u554f\u51fd\u4ef6\uff0c\u8981\u6c42\u4ed6\u5011\u7533\u5831\u5404\u5ee3\u544a\u88fd\u4f5c\u7684\u767c\u7968\u3001\u6210\u672c\u3001\u6bdb\u5229\u7387\u7b49\u8cc7\u6599\uff0e\uff0e\uff0e\u3002\u8abf\u67e5\u5f8c\u4f86\u767c\u5c55\u5230\u66f4\u56b4\u91cd\u7684\u5730\u57d7\uff0c\u56e0\u70ba\u6d89\u53ca\u7368\u8cc7\u516c\u53f8\u7684\u95dc\u4fc2\uff0c\u5c31\u9023A\u5148\u751f\u7684\u79c1\u4eba\u9280\u884c\u6236\u53e3\u3001\u7269\u696d\u3001\u6295\u8cc7\u3001\u8f49\u5e33\u53ca\u532f\u6b3e\u4e4b\u4f86\u6e90\u3001\u6027\u8cea\u3001\u76ee\u7684\u53ca\u95dc\u9023\u4eba\u58eb\u7b49\u90fd\u53d7\u8ffd\u67e5\u3002<\/p>\n
\u5728\u904e\u5f80\u4e03\u5e74\u4e4b\u4e2d\uff0cA\u5148\u751f\u6bcf\u5e74\u7533\u5831\u7684\u5229\u6f64\u53ea\u7d04\u5e7e\u5341\u842c\uff0c\u9060\u9060\u4f4e\u65bc\u5be6\u969b\u7684\u6578\u5b57\u3002\u5728\u6b64\u60c5\u6cc1\u4e4b\u4e0b\uff0c\u6703\u8a08\u5e2b\u5fc5\u7136\u52f8\u55bb\u4ed6\u5766\u767d\u548c\u81ea\u52d5\u91cd\u505a\u5e33\u76ee\u7d66\u7a05\u52d9\u5c40\u5be9\u95b1\uff0c\u800c\u4e14\u544a\u8a34\u4ed6\u5fc5\u5b9a\u6703\u6709\u91cd\u5927\u7a05\u52d9\u8ca0\u64d4\u7684\u3002\u7576\u7a05\u52d9\u4eba\u54e1\u5be9\u67e5A\u5148\u751f\u7684\u500b\u4eba\u9280\u884c\u6236\u53e3\u6642\uff0c\u767c\u73fe\u4e86\u5927\u91cf\u5927\u984d\u7684\u6578\u76ee\u9032\u51fa\uff0c\u60c5\u6cc1\u6301\u7e8c\u4e86\u4e09\u5e74\u591a\u3002\u4f46\u56e0\u70ba\u4ed6\u540d\u4e0b\u7684\u6236\u53e3\u3001\u7269\u696d\u3001\u6295\u8cc7\u592a\u591a\u800c\u4e14\u6d89\u53ca\u6d77\u5916\uff0c\u4ed6\u53ea\u80fd\u63d0\u4f9b\u90e8\u4efd\u8cc7\u6599\uff0c\u5c0d\u65bc\u67d0\u4e9b\u6536\u76ca\u5247\u8aaa\u4e0d\u95dc\u4e8b\uff0c\u6848\u4ef6\u5728\u591a\u756a\u8ffd\u67e5\u4e0b\u4ecd\u7136\u62d6\u62d6\u62c9\u62c9\uff0c\u6c92\u6709\u9032\u5c55\u3002<\/p>\n
\u7d93\u904e\u4e09\u5341\u591a\u500b\u6708\u7684\u8abf\u67e5\uff0c\u6700\u5f8c\u6703\u8a08\u5e2b\u8207\u7a05\u52d9\u4eba\u54e1\u5171\u540c\u8349\u64ec\u4e86\u4e00\u4efdA\u5148\u751f\u500b\u4eba\u7684\u8cc7\u7522\u905e\u589e\u8868\uff08asset betterment statement\uff09\uff0c\u5c0dA\u5148\u751f\u500b\u4eba\u53ca\u4ed6\u540d\u4e0b\u7684\u5169\u5bb6\u516c\u53f8\u77ed\u5831\u7684\u5229\u6f64\u4f5c\u5168\u9762\u6027\u7684\u5206\u6790\uff0c\u7a05\u52d9\u5c40\u6700\u5f8c\u5c0dA\u5148\u751f\u91cd\u5fb5\u4e86\u9999\u6e2f\u5229\u5f97\u7a05\u9023\u7f70\u6b3e\u5171\u8d85\u904e\u4e94\u767e\u591a\u842c\u5143\u3002<\/p>\n
\u9019\u4ef6\u500b\u6848\u544a\u8a34\u5927\u5bb6\uff0c\u82e5\u53d7\u8abf\u67e5\uff0c\u771f\u7684\u662f\u300c\u5766\u767d\u5f9e\u5bec\uff0c\u6297\u62d2\u5f9e\u56b4\u300d\uff0c\u8d8a\u62d6\u5ef6\u6642\u9593\uff0c\u8d8a\u4e0d\u63d0\u4f9b\u771f\u78ba\u7684\u4fe1\u606f\uff0c\u61f2\u7f70\u5fc5\u7136\u662f\u56b4\u91cd\u7684\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"
\u4e00\u5bb6\u5341\u5206\u6210\u529f\u7684\u9999\u6e2f\u5ee3\u544a\u88fd\u4f5c\u516c\u53f8\uff0c\u8001\u95c6A\u5148\u751f\u662f\u4e00\u4f4d\u6975\u5177\u5275\u4f5c\u982d\u8166\u7684\u5c08\u624d\u3002\u516c\u53f8\u7684\u696d\u52d9\u5728\u5e7e\u5e74\u524d\u5df2\u7531\u7368\u8cc7\u751f\u610f\u8f49\u578b\u70ba\u6709\u9650\u516c\u53f8\uff0c\u8fd1\u5e74\u71df\u696d\u984d\u5927\u5e45\u5ea6\u589e\u52a0\uff0c\u6bcf\u5e74\u5747\u53ef\u9054\u5230\u5e7e\u5343\u842c\u6e2f\u5143\u4ee5\u4e0a\u3002<\/p>\n
A\u5148\u751f\u5728\u67d0\u4e00\u5929\u7a81\u7136\u6536\u5230\u7a05\u52d9\u5c40\u7684\u5be6\u5730\u5be9\u67e5\u901a\u77e5\u66f8\uff0c\u7a05\u52d9\u4eba\u54e1\u6703\u5230\u5176\u8fa6\u516c\u5ba4\u67e5\u6838\u5e33\u76ee\u3002\u7531\u65bc\u5be9\u67e5\u5e74\u5ea6\u8de8\u8d8a\u4e03\u5e74\u4e4b\u4e45\uff0c\u6545\u5be9\u67e5\u7684\u5c0d\u8c61\u9084\u5305\u62ec\u4e86A\u5148\u751f\u4e4b\u524d\u7684\u7368\u8cc7\u516c\u53f8\u53ca\u73fe\u5728\u7684\u6709\u9650\u516c\u53f8\u3002\u7d93\u904e\u9996\u6b21\u6703\u6664\u4e4b\u5f8c\uff0c\u7a05\u52d9\u5c40\u5411\u5169\u5bb6\u516c\u53f8\u5404\u767c\u51fa\u4fdd\u969c\u6027\u8a55\u4f30\u7a05\u3002<\/p>\n
\u7d93\u670b\u53cb\u4ecb\u7d39\u4e0b\uff0cA\u5148\u751f\u627e\u5230\u5c08\u696d\u7a05\u52d9\u6703\u8a08\u5e2b\u5e6b\u5fd9\u53bb\u89e3\u6c7a\u9019\u500b\u6848\u4ef6\u3002\u6703\u8a08\u5e2b\u5c0d\u4ed6\u5169\u5bb6\u516c\u53f8\u7684\u5e33\u76ee\u9032\u884c\u8a73\u7d30\u4e86\u89e3\u3001\u7814\u7a76\u53ca\u5206\u6790\uff0c\u767c\u73fe\u5728\u5404\u500b\u5e74\u5ea6\u7d50\u5e33\u524d\u90fd\u5b58\u5728\u4e00\u4e9b\u6c92\u8a3c\u660e\u7684\u5206\u9304\u5e33\u76ee (journal vouchers)\u3001\u66ab\u8a18\u5e33 (suspense account)\uff0c\u4ee5\u53ca\u5927\u984d\u7684\u8463\u4e8b\u5f80\u4f86\u5e33 (current account)\u3002\u539f\u4f86\uff0c\u6703\u8a08\u4e3b\u4efb\u4e00\u5fc3\u70ba\u8001\u95c6\u7701\u7a05\uff0c\u5229\u7528\u4e86\u7368\u8cc7\u516c\u53f8\u53ca\u6709\u9650\u516c\u53f8\u696d\u52d9\u904e\u5ea6\u671f\u7684\u5169\u3001\u4e09\u5e74\u9593\uff0c\u63a1\u7528\u4e00\u4e9b\u6c92\u6709\u8a3c\u64da\u7684\u5206\u9304\u5e33\u76ee\u53bb\u5171\u540c\u7de8\u88fd\u7368\u8cc7\u516c\u53f8\u53ca\u6709\u9650\u516c\u53f8\u7684\u5831\u8868\u3002\u56e0\u6b64\uff0c\u76f8\u7576\u90e8\u4efd\u7684\u6210\u672c\u91cd\u8907\u5730\u53cd\u6620\u5728\u5169\u5bb6\u516c\u53f8\u904e\u53bb\u5e7e\u5e74\u7684\u640d\u76ca\u8868\u4e4b\u5167\u3002<\/p>\n
\u7a05\u52d9\u5c40\u4ea6\u6839\u64da\u5e33\u76ee\u5167\u7684\u5176\u4ed6\u86db\u7d72\u99ac\u8de1\uff0c\u7e7c\u7e8c\u5411\u5169\u5bb6\u516c\u53f8\u767c\u51fa\u8a62\u554f\u51fd\u4ef6\uff0c\u8981\u6c42\u4ed6\u5011\u7533\u5831\u5404\u5ee3\u544a\u88fd\u4f5c\u7684\u767c\u7968\u3001\u6210\u672c\u3001\u6bdb\u5229\u7387\u7b49\u8cc7\u6599\uff0e\uff0e\uff0e\u3002\u8abf\u67e5\u5f8c\u4f86\u767c\u5c55\u5230\u66f4\u56b4\u91cd\u7684\u5730\u57d7\uff0c\u56e0\u70ba\u6d89\u53ca\u7368\u8cc7\u516c\u53f8\u7684\u95dc\u4fc2\uff0c\u5c31\u9023A\u5148\u751f\u7684\u79c1\u4eba\u9280\u884c\u6236\u53e3\u3001\u7269\u696d\u3001\u6295\u8cc7\u3001\u8f49\u5e33\u53ca\u532f\u6b3e\u4e4b\u4f86\u6e90\u3001\u6027\u8cea\u3001\u76ee\u7684\u53ca\u95dc\u9023\u4eba\u58eb\u7b49\u90fd\u53d7\u8ffd\u67e5\u3002<\/p>\n
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