
ѵ̳̣ʮԪ ײ  Ʒ()


 

 Ʒ 

һӪԱ֢ơӪȫ 

  ͬҵҪʶΪ쾭Ӫͬ 

ҵ֢ҪָӪ֢ǾӪ޷䱾ְ 

ġ˼޷ӦʱıǨ 

ҵСҵľӪߣʶ⣺һǡͬ徭ӪǡӪ롱 

̸ۡͬ徭Ӫ⡣ 

ͬҵӦעҪͷͬҵͬһԱ֮ǡ̬ȡͬҵУͨƾݹϵԳι˾¡ 

Ϊͬҵʽ뾭δ룬˾߻ʶ֡ʶδǻġʹһ˸ԼۻӪӪ˾䱳֡ʶԴʶΪҵܹ͡ҵ(owner)ľӪС͡γɡӪͬ塱ʶɡǵĹ˾Ĺṩ˾ҵӪһ壬ȻЧ͸áԴɸ˵ġĿġľǴҵԱıǾӪҵԱͬЭͬ徭Ӫǡṩߣ֧ߡȵ״̬ʱͻɿԡԡ 

ǣʶĸöΪ˽ôù˾ͺڼҵľˡ˽ԭڡ(һ)Ĺ˾ԣ(һ)Ҫôôñܡʶ硣ԼġΪصľӪ߾Ӫ֮£ڹδһ£ͬĴҵԱܻ?ǡθССԱв󡣪 

Ҫ֢֡ԡʶ֮󣬷ſŲ򡰾Ӫͬ塱ܹʡҵӦȷĴ𰸡 

(1)ԼΪʲôҪӪҵ? 

(2)ҵľӪԼõʲô? 

(3)ʲôرԱ? 

һζΪʶͬ徭Ӫʧԭͬ徭ӪļֵҲֵÿǡΪʵ˵СҵľӪߣҲͬҵľӪߣ۶򾭼öкܴĹסθССԭڡ˽˽ԭڡʶʶԭڡʱ뾭Ӫδ롱׷ף˲ʱ뾭Ӫ롱õ̬ǣʹѾʱ뾭ӪֿķͬҵӪʱҲṫ˽ԣʱ뾭Ӫ롱ǾӪɹҪؼ˵δذٷ֮ȷ 

 

 ;ӪӦþ߱ͻ᰸ 

̸̸Ӫ롱⡣˵֮ǰһǿǲɵ¡ǰ˵;Ӫ롰Ԥ;Ӫ̬Ѿ;ĩ·ôδݱ?ƾӪԭڡԹ˾ŵȱָƣͬʱоǿŵ㡢ȱԼȥߴݼķѡڹ˾ 

ˣһҵ߱ĸ졣 

һ֡Ԥ͸ϾӪܾܿǽȡľӪʽ 

νԤ͸ϾӪۺ϶ߵŵĽȱ㡣һӪ̬ͱ÷ǳͬˡ 

;ӪȱϵͣҶ˵ԱȽϸߣŵǾѽ١ĸʽ;ӪӦԹȥǿĿͻΪƼ˾ĲƷԤ;ӪԡҲ˵ɼͻ᰸飬ṩͻҪ(񡢲Ʒ 

ʽȣӶԷͬ) 

һ˵ҵǾͱṩÿͻҪĲƷˣӪҵӹȥıȷաͻʲô?ͻϣʲô?ȵȡ仰˵Ҫר֪ʶ뾭飬йʽۡˣ׸ĽȥӪҵͲƶӪ롣˽˫ʵ᰸飬ͿԽͻĲ档 

 

 1 Ӧ仯¸Ͻ 

T˾רžӪĵۡҹ˾ڹȥסլȳ൱ߵ 

档ҵÿĿǰҧؿšĳģ̹˾ͽ˾ 

T˾ˣ֮ĹϵǳãѽӲǵĶˡʹȥ 

Ĵ𰸶ǣ㿴Щ˺ʦûȥ˾ǿ岻ɡ 

ҿT˾ľ侲ݵͷԣȡӦʩƣȻ㡣ʱͬһһֻҪʳһѷӵԤҵ֮ƽݳһսǱоһӦԲߣⱻ״̬һʱ! 

ùȥ׬ǮԲȡѶ;ӪľӪǽ˾Ϊ쳧̡Ȼһ㽨ĵĲѾдҵмҵҼؼҾһСҵ֡·ҵĺСһȱٴһ޷ڲͬɫĽģ޷ʤԭϵĸϻ߽ĵܡ 

ΪĽı߱ʡ()(ȼ)ֹ() 

ܡֹܹͬɫǡڱЧǣÿһĹܶѱҪгЩܺ϶ΪһҪﵽĿģͱӵиϲ 

ϵĹ켼־¾ɣڳɹؿµĽṹ¸Ͻġ 

Ĵܰ뵼塢ʳƷҩƷ쳧̵Ļӭãʢʹù˾С 

 

 Ԥ;Ӫ뽨ϵͳ֯ȡ̶˿ 

̸̸ʽԤ;ӪԤ;ӪŵϸߣȱʽͶսϴȱԭԲضĹ˿Ϊ󡣪 

Ϊ˸־Ӫϵȱ㣬ԹȥǿƲƷļΪϵƳ²ƷͶ򡣪 

ҪﵽĿģĹؼһȷذߵ󣬲ϵͳ֯ȡ̶˿͡Ҳ˵ҪʹԭضĹ˿ͣضҰĶ˿͡ 

 

 2 ˿͹ƶȶӪҵĳ⳵˾ 

NһM⳵˾ҪӪҵʽڳվǰĳ⳵кվȺҪĿˣ·϶תѰҾֽгĿˣ⣬Ҳù˾ĵ绰ȡгĿˣǳ֮١ 

侭ǹǲǿ԰֡Ԥ;ӪΪ?ʡºͺ·϶תʱ䣬ʱƶй˿͵ĵطȥַٺҲˡ 

˼Ľõ绰г⳵Ĺ˿ͱᣬٰЩ˿͵ԣõԼõƵʡʱԼ̡ҵ֮ٽз๤ѹ˿ͷֳABC࣬ȻAĹ˿ͶرԼԱù˿ȫǵĳӣBĹ˿ڹ˿õʱ䣬ɹ˾绰ȥ磬óӡ 

˿͹ƶȼѽţƼ˿⳵֮⣬ͬʱҲṩָϷٰرչʾȣҴ˿ͻ 

ǡʽԤ;Ӫһ 

 

 Ӫ롢ӪƻĸĿ 

㡰Ԥ͡͡ںϻһֱȻķչ򣬵Ȼ־Ӫ롣ˡӪ롱ʱӦļĿ 

(1)Ԥƣ 

(2)񾭼õı仯 

(3)гı仯 

(4)Ͷгı仯 

(5)֧ı仯 

(6)ı仯 

(7)ҵṹı仯 

(8)Ԥ⣻ 

(9)ҵԤ(ҵơԼ˾ڵλ) 

⼸Ŀ֮󣬽žҪƶ˾ķչ򡱡Ӫ롱Ϊʵ䡰롱ⶩӪƻ 

Ӫƻ 

(1)Ӫģƻ 

(2)ƻ 

(3)ƻ 

(4)֯ƻ 

(5)ҪԱƻ 

(6)ƻ 

(7)ƻ 

(8)ƻ 

(9)ʽüƻ 

(10)ƻ 

(11)ƻ 

(12)豸ƻ 

(13)оƻ 

(14)ԤڵľӪԤ⣻ 

(15)ӪƼƻ 

Щƻҵʵʩƻ顱ǸӪ顱Ӫƻ顱 

͡ҵʵʩƻ顱ֶȫˣô߾ߵķͿԸʵˡ 

 ¼򵥵̸һ̸֢(Ӫ֢)صҲӪⶨھӪⶨиּɣｫʽĹ۵ȡķ 

 

 ȾӦȡƻƵġӪȫʡ 

ȥֵ͵Ķ;ӪԤ;ӪŻı仯ʽ΢˴˻ڻӦý׶Ρ仯Щıѡ磬ȥֻҪ⵽ͬҵĶһָƣѾ̬ȫͬҵ͸һҵˡ 

 ״֮£Ӫ롱һ߶ȣǾҪȡơȡơǶ֪Ŀǰһг֮⣬Ӫձֱ֮£ͱȷʵά޵ĳɳʣѳɳʳгɳʣӦ˾Ӧûȡĳɳ֣ȡʱʤĲ־ͲȡơûʤĲ֣ĳЩԭ޷ȡʱתΪơҪҪءǾҵչҪؼ 

 ȻӦƾʲôжϡء?жϻ׼֮һǡӪȫʡ 

 

 Ҫƽ㰲ȫʡ 

Ӫȫʡɡƽ㰲ȫʡ롰ʽȫʡɡ˵жϾӪİȫ״ 

ӦĹʽƽ㰲ȫʡ 

 

 

(1)ƽ۶̶/(1-䶯/۶) 

 (2)ƽڶʣ۶/ƽ۶% 

(3)ƽⰲȫʣ100% ƽڶʡ 

ҵ£ 

۶һԪ 䶯ѣǧԪ ̶ѣǧԪ 

ʱƽ۶Լڶ۶ȫģ 

(1)ƽ۶3200Ԫ/(1-6000Ԫ/1Ԫ3200Ԫ/0.48000Ԫ 

(2)ƽڶʣ8000Ԫ/1Ԫ100%80% 

(3)ƽ㰲ȫʣ100%-80%20% 

 

 

 һʲĿʽȫʡ 

οʲծʲĿȻ̱ʲ֣ɻöֽ𡣪 

1.ʲ(floating assets) 

(1)ֽ𡪡Ʊ 

(2)ͨ֪ͨڴҲǰƱ档 

(3)ڴ˴ԼʱܻͨϢ 

ǣΪڻʱĵ޷׽Լڴ˼ΪǿнԼΡ 

(4)ȡƱݡҪһֽ𣬵ȻܰƱ֡Ҫ۳ַ֮ ⣬ֳƱݲǳһҵʱǲܹ֣Ҳһ⡣̸жϼ˾ʵڻصĹϵֵܹı 

(5)ǮҲᰴֿȣ֮УҪΪֿƱݣֿҲӳٸ֮֡Ҫͻʱ뽫һۿۼڡ 

(6)м֤ȯм֤ȯ֮УƱеҵĹƱɸݹƱг飬ֵ֪ɡծȯ֤ȯҲӦúйػǢն״ 

2.ʲ(inventores property) 

(1)ƷƷ()ƷͨͨΪ۶״һֽʱ޷ʲϵĽ֣ڽ׽׶Σܻᱻɱۡ 

(2)ƷǲƷ֮ǰĽ׶ΡҪЩƷһֽ𣬳˲Ʒȫͬҵ֮⣬û˻Ṻ˺һԭͬѳΪֽ𡣪 

(3)ԭϡΪδӹҲбԣǸԭ൱ļֵͬҵУҲѶ֡еϳ۵Ŀܡ 

3.̶ʲ(fixed assets) 

(1)ĽԼķӣֵȻͬ⣬ģȻܰѸý֡Ȩʲô۸תøˣͳΪص㡣 

(2)豸Щ豸ҲǸݹʱļ۸۾״жϣǼʹմ˻׼趨۸ԷûйıҪȻʽȫҪԹһʱɻöֽǮһǳˡ 

(3)ءڱʲУҪľءͨʲ۸иأ˺ϣúüǮǣҪһֽ𣬿ҲһļǮȥ 

ͨɰպķǮ 

(1)򲻶ҵߴ 

(2)ݲʦļ顣 

(3)·߼۸Լ̶ʲ˰ʷ 

Щ֮⣬ػСũءɽ֡ȣũأôʱעȨǷΪУɽ֣ľǷľǷеߵȨͬ 

4. 

(1)ι̶ʲ 

(2)Ͷʣ 

(3)ʲ 

ЩʲС̱ȨͶʽ𡱡ѡ֤𡱵ȵȡڡ֤𡱡Ͷʽ𡱻Ͷм֤ȯȣжϹԼпԹһֽĽǣͨѹȷ 

ʲĿһһֽϼȻ󣬼ϼƶʲծʲϼܶռıʲʡƩ˵ʲΪʮԪ԰Ԫʲ80% 

Σ۽ʲΪֽʱĽʱʱıĸʾʱıǽʱı 

ڼʲΪ80%ʱʱı8020Ϊʱ80%ֿȫծһëǮҲʣ״̬ʾʽȫ㡣ԴΪƽ㣬ʲ90%ôʽȫ ʾ10%ˡ 

֮ʲ70%ôʹȫʱ80%Բ10%ʾʱı(ʱʸ)ʽȫߡ 

 

 ȫӪȫʡ 

ƽ㰲ȫʡ롰ʽȫʡ󡰾Ӫȫʡ 

ȡʽȫʣںȡƽ㰲ȫʣɻӪȫ() 

ƽ㰲ȫʺʽȫʾߣʾӪҵʽߵĹϵǳãӪİȫҲȽϸߡ 

λôԼƽ㰲ȫ20%ʽȫ30%֮ƽ㰲ȫ20%ʽȫ20%ɳ֮Ϊȫ 

ǣƽⰲȫʿʼλƶʽȫҲ֮λʱرʽЧá 

⼸ʵͿԸжϹ˾ľӪ룬Ӧòȡءˡ 

 

 Ӫȫڵڢޣȡ 

(1)ͳڢ޵ϷơʾӪҵͬʱߣʽЧҲʮ˳ʱȻʲУǸʲܴ棬˳״̬ ״ԭϿжΪӦüȡĹơʹĳһʱڿ豸ͶʶʹʽȫʽֻͣҪг״ã豸Ͷʱܽһ档 

 

 ڢӦ״ȻжϹ 

(2)ѽڢ(ʹδ2ޣ·ƣȻԽΪ(2)ͬ)ʱʽȫȻƽⰲȫѱ˸ 

ʱȷӦһƽ㰲ȫʱɸǡгϦڶΪ㡱ɵ١ 

̸ڡгϦһʱҪȡֲ֮һ (1)µгת 

(2)г档 

Ȼг˥ˣʾгѾȫʧֻҪȷ棬ʹСгȻӵзǳߵгռʡҵԴ(ˡ)ս(֯)оƣôΪ棬Ⱦͱã¹ԴսֻҪЩԴս㣬ôʹг˥ˣлصڢޣϷƣԴսķ䲻ʵôͺѻͷˡ 

ҲΪԭгڣתϵԵչȽǰ;ʱҵߣݡмתϵгչһҵ䡰˿͡ΪģĻƷתг 

оһµڶҲƽⰲȫʱɸڡ㡱гδ˥(ʹر)ȴ񻯵ԭ򣬴¡ҲиֲͬΣصǡԲʵʡ롰޷ʤΡ 

Ӧ˥ķӦԻʤεߡ 

 

 ڢȡϵӦԲ 

(3)ǽڢ޺״̬桢ʽΪֵزֻһأ˵һ֢֡Ⱥ 

˴ޣͷȻֱһˡ شƵķжһǡϵԲߡǡҵ顱۲ȡһַ룬ɹĹؼǷܹôҵԱͿͻ빲ʶԼƽǷ͹˿ͱõĹϵ 

ϵԲߡǽѡҪľ¾ѣ˴ҵԱͬǳɹҪؼȡǿӲֶΣôʹܰƽʱΣȴպº֢ңƱƵزζھӪߣˣеľӪǷܹƽƻһ⡣ 

̸̸һҵ顱ķ롣ҵգᱻڻΪһʹ˾յľӪߡˣӪȻβù˾ʹΪءԾӪ߱ȷذ״ʵжϣұ߱飬ٶս 

 

 ڢޱ볹½ṹ 

(4)ѾڢޣҲ˵氲ȫȻʽȫ֮Ա为ͨм± 

1. ʱ̫થ 

ʱҪǽ(ڡ)άֺƽ⣬սȫԡͻʽתѹ 

ʱ֮УҲһ⡣֧Ϣ֧࣬ӴϢͻϣΪ񻯵ԭ򡣴⣬תʹڹ̶豸ϣҲʹʽת񻯵ԭ򡣪 

2. δЧýʱ 

ǽʽӦѾʲծеĽ跽ʲ̶ʲʲ֮һ 

ԿʲΪڻؽǮԤڿԳĳ֡ƷȴɡƷѻڲֿƷ¡ԭϡΪгʹƳɲƷҲȥԭϾδκμӹֿ⡣ 

ѽˡ֤𡱺͡Ȩ𡱣ķѿɹ۵װѺͻ豸ˣȴ޷ˣάȵ 

״̬˵ʱȻѾΪ˾ʲȴòԤڵ档 

˿ӦȡĴʩ跨ЧʲΪ˴Ŀģ¼ָӵʲ۶Ĺ׶(ת) 

ʲҲӦ֣ͨ˽ƷƷԭϡƷȶѶ򸽼ӼֵĹףָơ 

ʲҲˡָʾ跨ķַʽʲʣʽԽͽʱ 

ҪȡֶԲߣɲŷޱȵ쵼Իȡŵͬ ɴ˿֪ԲķҪȷ˽ͬ徭Ӫߵ̬ȷ(ȡء) 

 

ƶʧ֢ơҵְϵ 

 

Ҫո׶ȥơ봫ϰ֢  
 

ҵ񾭼ڹƶȲļʹ߽ײⶨȷľӪӪƻЩƻ޷ﵽ˾ڲţ߽ײ޷˽⹫˾Ӫ˵ֿͬѪҺѭ޷㹻ѪҺ͵ͷԵ֢״ 

Ҫ˼ȣʶƶΪ˴ﵽҵĿĶȡֶΡֹƶȡЧġ 

˾򡱾ǹƶ֮һ˾򡱰ĹδĹ򡣡ҵ 

Ҳǹƶ֮һеġ֯ơӦݻ 

ظ˵һΡ൱񾭼ġƶʧ֢ΪӪʶ޷ﵽĩԣĩ֪Ҳ޷ȷʵĴﵽ߽ײʹ߽ײ޷ȷ´ļ 

ķҪȫ̼ƶȡ̸̸ơƶʧ֢֢״ȽصġӪ봫ϰ֢ķȻԴΪģθƶȡ ҪѾӪȷﵽʱú漸Ԥ 

(1)֤ʵӪǷȷ 

(2)֤ʵӪƻǷȫ 

(3)뱾ҵ 

(4)Ϊʹ廯趨ĿҪȵȼ 

(5)Ŀȷ(ֵ) 

(6)ʵʩڼȷ 

(7)뾭߼ɲϿɡ 

(8)ʵʩ߱ȷ 

(9)ȷʵִ״ 

(10)ʵʩ 

 

 ȷʱʾӪ;Ӫƻ 

ͨǾɡӪ顱͡Ӫƻ顱ָʾ߽ײķͻƻȷ֮󣬸ű밴մ˷ͼƻʵƻ顣ˣ߽ײĻȷʱҪľѸûʾŵܡʱԭҵչǰΪ롣 

 

 ߽ײ㷽벢ѡԼ 

˽߽ײⶨġӪ롱͡ӪƻĻּ֮󣬼ּѡԼйϵҵ񡣪 

Ʃ˵衰Ӫ롱ٳҪ֮һġ²žͻӦƶʵʩѵķ 

ǣⶨ廯ĹĿֻ󻯵˵ʵʩѵʵȥҲֻǿպںţѻþĽ 

 

 ѵʵʩ 

1. ˾⽲ϰ᪥ 

(1)˾⽲ϰĻغѡ񣻪 

(2)μߵѡ 

(3)μߵǲ 

(4)μ߳ɹʾ 

ٱ 

ھٰڲϰ᣻ 

ۻɹֳҵķӳ 

(5)δĽϰ᣻ 

(6)˾⽲ϰ뷴ʡ 

2. ˾ު 

(1)ⶨصѧϰƻ 

(2)ý̲ģ 

(3)ѡѵߣ 

ѡ˾⽲ʦ 

ѡ˾ڽʦ 

(4)ѡ˾޲μߣ 

(5)μߵĳɹʾ 

ٱ 

ھٰ첿ڽϰ᣻ 

ۿ޳ɹ 

ѯϣҪ 

(6)˾޵뷴ʡ 

ȷʵʩĿ֮ٽЩĿҪȱඨȼЩĿǴ߽ײľӪ롢ӪƻģˣÿһĿȻҪǣӦաA 

ǳҪBҪCҪȼ֡һҵǳæϾ˼ÿһĿʱȻܹ߽ײڴҵ񡣪 

 

 ΪʹĿȷ 

Ӧùִ᳹еҵ֮󣬾ͱھܵķΧڣʹֵʾĿԤڳɹ(Ŀ)ΪƾԵĿֳ꣬ĳɹ߽ײһ¡ ǰᵽġѵʵʩΪ 

(1)ѵĶӦѡ? 

(2)Ӧٰٴεֻ?ÿӦٴ? 

(3)γͳӦŶʱ? 

(4)Ӧ׼ٽ̲? 

(5)ںʱδʵʩѵ? 

(6)Ҫһֽ?? 

(7)Ϊʵʩѵ벦ٷ? 

(8)Ӧʹøֽʹñֽд?Ӧд? 

(9)ޱҪʱ? 

(10)޵ĺϸӦΪ?ٷϵӦм? 

ʽֵʾĿɹ 

 

 ΪʹʵʩȷҵԤ 

ǰ趨ֵĿһ˵ȷ֪Ӧڡʲôʱʵʩ 

ڡʲôʱʵʩɸĻ׼ 

(1)Ҫҵʱ 

(2)ҵæʱ 

(3)ҵʱ 

(4)㹻ʱ 

(5)ʱ 

(6)Ҫʱ 

(7)ͼйʱ 

(8)ԷΪҪʱ 

(9)ֻһλʱ 

(10)Ҫоٰʱ 

Ĺ˾ҵ񣬶Ԥġ 

˾ҵһ¿ʼͱǰ׼þӪӪƻ⣬Ʒܻ᰸Ż顢ȫ˶ȻҲŶ 

ܹżҵԤΪҵ롰صҵ񡱣ͬʱظüҵ 

ġҵԤϾֻǸԤƻ˱ڼ֮ǰ¼顢ɾֱʵΪֹ 

 

 ø߼ܻϿ 

ǰ˵ġҵԤӦȳʸ߾Ӫײ㡣ͨСҵԸ߾ӪжԤġҪҵ񡱵ĿԡģԴĹ˾֯(ϵͳ)ӪĹ˾ɸ߼ܻսص㡣 

߼ܻϿ֮ٽԤȨȥʵʩ 

 

ʵʩߵȷ  
 

ȷ֡ҵ롰صҵ֮󣬾ͱƶʵС 

Ǹ񾭼ĹؼŽ߽ײľߣȻɸȥʵһǳɵԤĿꡣΪҵ񾭼ָʾ޷ĩԲŷġ 

 

 ȷʵʵ״ 

ͨ;顣 

һ;רŵ֯λ顣Ʃ˵ɡҡҡ񲿡ȵλ顣Щŵҵ⡰Ӫݰ򡰾ӪƻݰȥЩڹϵĹʧȻ᰸ȴ硰˰Ƿʺֿ?˰Ƿ˳ȷ᳹ʵ?Ϊ᳹ʵжҪЩص㡱ȵĻ˹ 

ڶ;뿼˵ǡŵҵʱɲܽУʱɷĸ˻֯λл顣˹ܹף߾ӪײķͼƻȷӪˡ 

 

 ʵʩ 

νġָԼҵȽҵȵķƻ 

 

ʽʧ֢ơʽüƻ 

 

 豸Ͷʱɹ 

ҵಡǡʽ֢֢״Сղ֢ʽתʧ֢ʲʴ֢ȵȡʽ֢ԭܶ࣬硰ǼۡծȨķƷ豸Ͷʹ󡱡ְΪͻ״ȵȣҪָΪԤϲı仯ʽתʧ󡣪 

ȻЩصȫ?ȷдȶ!ΪĳЩӪǰ鿼ǷܣƫľߣŻº޷ԤϵҪĿ!νԾӪߡ롰ƾӪߡĲ 

豸Ͷʧܡġʽת֢Ԥ 

νӪָеʽͶĳϣȻѸﻻɽǮԻñδͶǰǮһҵΪ 

ӪΪ˴жڸðʽͶܻøĽǮ 

ҵΪꡱ÷棻ҵڻ豸Ͷʣ½ȻͶʶǳӴһʧܾ޷ˡǣ˶豸Ͷʱ̬ȣܻʧĴû! 

ˣָ豸ͶҪʽ?ԼӺδʽ?ʽǴʱʴԹ˾Ƿɾ޴ѹ?⣬Ҳ豸Ͷʺ󾿾еʲôôͬʱҪͶµʽʲôʱԻյȡ 

ֱܹͶʳЧһʧʱ򣬲ſ´ߡǧ򲻿ɲֿƾᾭ͹⣬óȻ´ߣǷǳðյ! 



 

 Чáʽüƻ 

˼壬νʽüƻָһҪǰƻʽ;ԼƻӦʲôطʽıҲһԤʽñʽüƻ಻ͬʽоһͼ˵ 

1.ʽ(̶ʽתʽ)ʽΪ̶ʽתʽ𡣹̶ʽ̶ָʲ(property account debt)ʲʡ̶ծʡʽʡʱʵʽ𡣶תʽָʲծʵʽ𡣪 

2.;Դ 

̶ֹʽתʽĲͬ;Լʽķ 

 

 

 ̶ʽ;ʵ 

ǰ洦  
νǰڣָһǵʮڣôھھǰڡǰ֮УĲעһ洦УԻ˾֮У˰Ϣ߼ɲ֡ڷ˰й̶˰ʣֻҪ˰ͿˣڹϢԼ߼ɲʽɾӪϢ򽱽ĽӴ󣬱Ȼڲ豸Ͷʱעص㡣 

2.Ԥ˰ 

˰Ԥ˰ƶȣǰڵ״Ԥɸڵһ˰Ҳһļ㷽ʽ 

3.ڴ 

ѾĳڴбӦĽڴ4.ǰ豸֤Ʊݱ֤ƱСʲı֤Ʊݡ롰Ѹı֤Ʊݡ֣һҪصǺ͡ʲйصı֤ƱڱӦĽǰ豸֤Ʊ볥ڴ˵ѾΪ֧Ϣ´˾ߵľӪ߿ܻΪˡĸһĪչ 

5.豸Ͷʪ 

ǡʽüƻҪĿҵӪУǡıҪ.ò豸ͶʣֻҪΪҪҪڴĿ֮С⣬ڻе۾ʲΪ۾ʲԶ֣߱Ҫصչɱ(acquisition cost)չɱ֮УһԺųĲ֣Ҫڡ̶ʽԴһĵ豸֤ƱһСΪʽüƻȽĩڵʲȳ١ 

6. 

ݿʱı֤Ȩȣڳڹ̶ʽҪڱ屣շѻԹϵҵʸȣҲҪڴ 

7.̶ʲ׼ 

̶ʲ׼ܶ롰̶ʽ;16ϼƶĲڱС 

 

 ̶ʽԴԱ˰ǰ뱾۾ɷرҪ 

1.ֽ 

ָֽǰھĩڲ֣ڳڱչ(continuation)Ĵνָڴͨ֪ͨ֣ΪЩֿԽ 

ǡڴȹ̶Լ޷任ֽ(Ȼڴ 

ıҲǹ̶ʽ)ʽüƻϣҪתʽ;һ 

2.˰ǰ 

˰ǰ뱾۾ɷѣ豸ͶҪʽԴ豸Ͷʱ˰۾ɷѵĺϼƶУǾͿԷ(ڡʽüƻڡ˰ǰ;һΪҪ֧˰൱˰)۾ɷ 

ȻɷöϿ۳ʵϽǮδȻԹ豸Ͷ 

ʣôҪˡʹʣͱԴʱֺ(Ϣ)⣬ 

ЧҲǰ취֮һǱȻöԷͬ⡣ЩʽȻ޷άʱ 

Ǿֻڴˡг֣֮ڴϢߣڴϢ 

Ƚϵ͡Ƕڹ̶豸ͶʣΪϢ;öڴΪڴĳ 

ʱں̣ܶƽæڸĽơ 

3.۾ɷѪ 

Ҫشӵڵƻ֡۾ɷѵļͨġν㣬ָƶϸû()ԴΪ׼ýĶȡ磬ľ콨ƽ趨Ϊʮ꣬Ȼ۾ɡǣΪľ콨ѾʮˣΪȫʹáΪ̶ʲʹƽ޽ȻʹüֵʹҲмֵҲͨչɱ(acquisitioncost cost)10%дֵ(scrap value)۳Ĳڼһۼ۾ɵķǶ붨ʷ֡ 

4.ǰԤ˰ 

ҪصѾɵԤ˰۳ѾɵĲ֣ڵ˰ͱȽˣҲʽԴ 

5.豸֤Ʊݪ 

豸չɱҪȵԺųĲּڱǴ˲Ϊ̶ʽԴ 

6.ʪ 

ǲظϢʽЧ豸Ͷʽ𡣿ʱַϢûйʧȥͶʵˡ 

7. 

磬ݿ꣬ջȨͱ֤𣬻δ߼ɲʽʱӦڱ⣬ػɷݶõʽҲ뱾 8.ڴ̶ʽԴܹܶά̶ֹʽ;ܶôͿԲشԼʽӦ豸Ͷʡˡ 

ǣʽǲǾͱԡڴά֡ 

ʱ̶ʽ;Դ֮ôƻԤ˳ͻʹ˰ǰ٣ʽֲֻȶ״̬ͬ׼Ҳڴ֮бȽ׵׼ͼڡ̶ʽ;̶֮ʲ׼һ 

 תʽ; 

ʽüƻĿ˽ʽ𾿾ǰ٣תʽ;ÿһĿ֡ 

кüַÿһĿ٣ʱǲתʵķô˷ǣΪ߻򽵵תʣͿ԰ѾӪӦⶨĿ귽򣬼 

1.ӦƱӪνӦƱָӦƱݡ롰ƱݡĺϼܶúĹʽӦƱݵӶ 

(1)ӦƱӶĩӦƱݡӦƱݡ 

ӦƱǾġӦƱݡ롰ƱݡĺϼܶĩӦƱҪݡӦƱתʡơ 

(2)ӦƱתʣ۶()/ӦƱ(ӦƱݣƱ) 

(3)ǰӦƱתʣǰ۶/ǰӦƱݡ 

(4)ĩӦƱݣ۶/ǰӦƱתʡ 

ͨ۶ʹӦƱݵʹʲ 

2.Ӫ 

ӶӦƱӶ㷨ͬ 

תʣ۶/ 

ĩĩȥڳˡ 3.ʲӪ 

ʲ(inventories property)Ϊ(1)ƷƷ(2)Ʒ(work in process) 

ϡӶҲǲת 

ʲתʣ۶/ʲ 

ݴ˹ʽĩʲȻȥڳʲдʲˡ 

4.̶ 

̶ҪصǡԴǿֵڹծҲ԰ڡ̶ʽԴĳֽУоԵĴҪתʽĿС 

5.ڴ 

رԤԳĲ֡ǣÿ¶ûʵʳĴԲؼڱ 

6. 

ʲĸĿдı仯ҪѸÿĿڱ 

7.ĩֽ 

˲̶͡ʽ;Ĺ̶ʲ׼ͬĴƩ磬תʽԴܶתʽ;ܶʱ׼Ҫڱ 

 

 תʽԴƱǻ 

1.̶ʲ׼ 

Ѽڡ̶ʽ;Ĺ̶ʲ׼ּڱ 

2.֤ƱӪ֤ƱݡƱݡծй 

ƱݣͨҲ۵ζ仯ˣҲʹתЩӶ 

֤Ʊתʣ۶/ӦƱݡ 

3.Ӫ 

ҲǸĩڳĲġȻת 

תʣ۶/ 

4.ƱӪ 

ƱڴƴĻɫ̶ʲ׼𡢱֤Ʊӡӵȣ޷άתʽ;ܶʱǾҪƱݵȻҲƱתǿ趨ĽΪתʽ;ӦƱӵİųҡΪʲô?ΪӦƱݵӲ֣δܹȫ֡ 

5.ڴ 

תʽԴӹ̶ʲ׼ϼƵƱΪֹȻǷܹάתʽ;ȻʱǾҪ롰ڴˡ 

 

 豸ͶʵľߣҪȵġʽüƻ 

ˣƳɡʽüƻˣⲢڴˡʽüƻǱжϲǲӦڴҰʾڼƻϵġ豸ͶʡС 

(1)ô豸Ͷʣá豸Ͷʡõġ˰桱롰۾ɷѡ(ͳơҵͨʱ)ά֣Ǿ൱ˡ 

(2)á豸ͶʡõҵͨʱȻ޷άʱǾͱһжϣҵͨʱǲܹά? 

(3)ȻȿҵͨʱȻ޷ά֣֮󣬶άҵͨʱķΧˡ 

ҵʱΧڽ豸ͶʣʮþȵģģʽȡͶʡȻᵽٶȡͶʡ⣬һ֡ǰ͡ģʽҲȡͶʡȻͶõ۾ɷڴڼЩȻٶȡı󡯳롰ȡͶʡ 

ˡǰ͡豸Ͷʣڹȥø߶ȳɳ£Ϊǳ棬ܲáڲײַΪ޷ȡڴҵͨʱˡܹ۾ɷѣȴȻ޷õʵ档ȥǮϢ͸ôгķѱִƷ 

ǣֽ񾭼ðɳڣҵ֮侺ңûðͶʵĵʶ̭Ķˡˣʹ豸ͶõʵʣҵȻ뵨ϸǿͶʣǾӪ¾֮ 

0ˣЧáʽüƻǳҪҪдһڣҪдüڣұ뾡ڴ֧ϢǷγɾӪϵľ޴ѹ 

ڡʽüƻϵļƻ()ǰʲծܹƻ()ʲծôʲծͿԴ¡ܹԤ豸ͶʵЧ档 

 

 ಡʱҪĪŪ 

һҵһˡಡô?Ⱦı֧ƽ밲ҵಡķ 

ȡԤտ  
˾ĳΪƷַȷǿƣҪʵʩԤտ(advances received)ķȻʽһܽ档 

2.ƱݵĶڪ 

Ϊʹ֧뱣ƽ⣬뾡̶Է˾ƱݵĶڣȡƱݸá 

3.ֿܪ 

ֿҪƱЧö࣬ǲ׸ġǣԷĵϸôֿбּۻ֮ݡˣʾһӦƱݶ٣ֿҪ٣̩֮ȻغͶԷ档 

4.̶ʲ 

һһоٳءȹ̶ʲ顣л׼Щ̶ʲֽ׶ǲǾҪ?˾ҪĹ̶ʲ⣬ĶҪ 

5.ڻͨ 

һ㣬ƽͽڻкܴĹϵĥǹѴĿġܰѡķⶩʹڻܡҪǲһݡƻ顱顱⿿ͷ˵˵Ǿ޷̸ɵġ 

6.ڪ 

ҪĹؼȻڡ롢ƳȻҪ֧ϸͻ棬ԱڸڸСڳ𡱣Ҳһġ֧ 

7.跨ӻ֧ 

ȽϾõҵУ˾ȥҲܶԷծӻ֧!񣬼˾ҲӦծȨծӻ֧ 

8.ӳ֧ƱݵĶڪ 

跨ӳ˾Ӧ֧Ʊݶڡ 

9.ֿ֧ 

ѾƵ·ߣôһС֡ҲҪΪԶ֧ƱƱݸˡ 10.׽ڼѪ 

ҵӪಡ֢Ѿ̸Чþѽ׶ΣӦıѵʱҪȷʵ˽ЩȨʹþѣһȷʵ˽Щ˿֧ľĿһɲȡķ 

11.άֿҪ֧ 

ΪҪǿά״ֻɹԱҪƷ֧ϸƣʹ֧ƽͷ 

ġ֢֯ơ֯ϵͳ 

 

һζƲʹҵ  
 

ҵĹһ֯Ų֢״֯ƫִ֢֯ĸж֢ж֢ӦöӦ֢ȵȡ 

˼˺ԣΪֻҪþǡáҵȻãСҵĹΪأǱĩõ뷨͹ģС޹صģԲ˵ΪСҵԹϸȽϺãϴʺݡ һҪĹǣҵӪ֯λıơģһг֯뵽Ǹı֯λ(ơࡢҡֵ)ɵ⡣֯ԶԣҲ޷ʹ֯ĳδ˾ҵ! 

һ㣬ǰ˵(֯)ԭʼܣܾࡣҵ֯б൱ٵĸŵҪ£ 

(1)֯λıƣ 

(2)ȷָʾϵͳϵͳ 

(3)ȷ(Ϣ)ϵͳ 

(4)ȷҵֵޣ 

(5)ʵ£ 

(6)ȷְֵޣ 

(7)Ȩܵķֲ㸺𣻪 

(8)ȷҵϵͳ 

(9)ȷ 

(10)ȷӪƶȡ 

֯ʮУһҵʵǽܹ֯Ⱦۺʮų ҵơ֯ŲʱرʮĿ 

 

 Ҫ֯λĹʱݵ˾ҵ 

֯λĹʱܻݵ˾ҵĵڣǾͱȽжϡ˾ҵ͹ģС޹ء 

1.Ӫҵ 

ı󼺷˾ԼҵҲݵĽɫӪ롢ӪԡӪƻԼӪҪ߾ҵεҵ񡣹˾ӪЧǷ߰?ܷά֡ɳչ?Щϵδҵ(Ӫ) 

2.ֱҵ 

ҵĿڻ棬ͨ졢Ӫҵõġ 

ԵԴֻҪܲɹĻɫ͵ǻˡ 

()ϲźͲɹṩϢƳɵҵȱڣ۲ž޷ҵˣͳɱôͿֱӻˡ 

ǰƳɵĲƷøۼ͵Ҫ̵ꡢߣҰѻʾջˣǿ˽һҵľӪ(ҵ)ͶʲɹȱʽȻʵڲƷϣɾӪ񡪡ȡ档ˣɹ졢ۡ˵λһҵκһղ޷Ч! 

3.δҵ 

Ȼɹ졢۵ҵԲֱ棬ȴһܲδоҵ񡣽Ӫصڵδҵҵ켴ʹڵͳɳʱڣȻܹϵķչƷʱԻøҵ 

4.ҵ 

ҵУӪԴˡơҵֱҵδյҵصҵ顢ͳơʡ㡢ܡ桢顢ȸҵ񡣪 

ֵҵݵĽɫҲʮҪǵҵдСģӪ׶ΣҪ̶ȾͻԵĽ͡ 

ΣӪ߱볤רעֱҵĵ죬޷ʹҵȶɳҲΨʹֱҵ˳Ӫˣϵҵϣӵδҵķ 

 

 ˳ӦʱġԲƷгƵ֯֯ 

ְ֯Ʒ  
Ӫҵҵֱͱɡְ֯ıƷˡ磺ɹ첿۲(ǵֱҵĲ)о()()()(ǵδҵĲ)ʣͨԡ񲿡еְϸ֣Ϊ񡱡¡񡱡󻮡񡱵ȡ 

һΪˡְ֯ơӪʱǳЧʹⲻ˻ٵ۽ֻҪŻŬȫͶ룬ͬչҵ󽫺۶ĳɳϵ 

2.֯Ʒ 

˱ƷӺҵĻܣҲ˵ҵ񡢵ֱҵ񡢵δҵԺΪƷʹɱ 

ڹܿҵƽȣԽиֻܵ֯ơ 

3.ԲƷгֵ֯Ʒ 

֯ƷҲǺеģ֯͡ơͬС죬ͬĽ׶𽥱ƽʵ޷ȷ߻̵Ʒʱܲ߶ȳɳ編ƵġΪҪ!ԡķʽ츻ڸԵƷԼ˾ȱٵƷ۵㣬ᡰˡơߡ顢󻮡ͳơȡߡɹߡ족ߡۡߡоȡߣ(Ʒг)ĲͬԱС顣ˣչȥЩ֯λֱΪơǾ̫ʵˣΪС鲢ڡơֽ׶Ե֯ƣÿһС鶼Ƕ֯
 
 
