\u51fa\u81ea MBA\u667a\u5e93\u767e\u79d1()<\/p>\n
\u501f\u8d37\u8bb0\u8d26\u6cd5\uff08Debit-credit Bookkeeping\uff09<\/p>\n
\u76ee\u5f55<\/p>\n
[\u7f16\u8f91]<\/p>\n
\u4ec0\u4e48\u662f\u501f\u8d37\u8bb0\u8d26\u6cd5\uff1f<\/p>\n
\u501f\u8d37\u8bb0\u8d26\u6cd5\u662f\u590d\u5f0f\u8bb0\u8d26\u6cd5\u7684\u4e00\u79cd\u3002\u5b83\u662f\u4ee5\u201c\u501f\u201d\u3001\u201c\u8d37\u201d\u4e3a\u8bb0\u8d26\u7b26\u53f7\uff0c\u4ee5\u201c\u8d44\u4ea7\uff1d\u8d1f\u503a+\u6240\u6709\u8005\u6743\u76ca\u201d\u7684\u4f1a\u8ba1\u7b49\u5f0f\u4e3a\u7406\u8bba\u4f9d\u636e\uff0c\u4ee5\u201c\u6709\u501f\u5fc5\u6709\u8d37\uff0c\u501f\u8d37\u5fc5\u76f8\u7b49\u201d\u4e3a\u8bb0\u8d26\u89c4\u5219\u7684\u4e00\u79cd\u79d1\u5b66\u590d\u5f0f\u8bb0\u8d26\u6cd5\u3002<\/p>\n
[\u7f16\u8f91]<\/p>\n
\u501f\u8d37\u590d\u5f0f\u8bb0\u8d26\u6cd5\u7684\u4ea7\u751f\u548c\u53d1\u5c55<\/p>\n
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\u8d26\u6237\u6309\u4eba\u540d\u8bbe\u7f6e\uff0c\u5206\u4e0a\u4e0b\u4e24\u4e2a\u8bb0\u5e10\u5730\u4f4d\uff1a<\/p>\n
\u8d26\u6237\u7684\u4e0a\u65b9\u767b\u8bb0\u5ba2\u6237\u7684\u501f\u6b3e\uff0c\u79f0\u4e3a\u501f\u4e3b\u65b9\uff0c<\/p>\n
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\u4ece\u94f6\u884c\u89d2\u5ea6\u8bb2\uff1a\u501f\u51fa\u8d37\u5165<\/p>\n
\u501f---\u6307\u501f\u51fa\u6b3e\u9879\uff0c\u5373\u503a\u6743\u589e\u52a0\uff08\u5e94\u6536\u6b3e\uff09\u3002<\/p>\n
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[\u7f16\u8f91]<\/p>\n
\u501f\u8d37\u8bb0\u8d26\u6cd5\u7684\u7279\u70b9<\/p>\n
\uff081\uff09\u8bb0\u8d26\u7b26\u53f7<\/p>\n
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\u7b2c\u4e00\uff1a\u4ee3\u8868\u8d26\u6237\u7684\u4e24\u4e2a\u56fa\u5b9a\u7684\u90e8\u4f4d\u3002\u5982\u524d\u6240\u8ff0\uff0c\u4e00\u5207\u8d26\u6237\u5747\u9700\u8bbe\u4e24\u4e2a\u90e8\u4f4d\u8bb0\u5f55\u6570\u91cf\u4e0a\u7684\u589e\u51cf\u53d8\u5316\uff0c\u5176\u4e2d\uff0c\u5de6\u65b9\u4e00\u5f8b\u79f0\u4f5c\u501f\u65b9\uff0c\u53f3\u65b9\u4e00\u5f8b\u79f0\u4f5c\u8d37\u65b9\uff1b<\/p>\n
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\u7b2c\u4e09\uff1a\u8868\u793a\u4f59\u989d\u7684\u65b9\u5411\u3002\u901a\u5e38\u8d44\u4ea7\u7c7b\u8d26\u6237\u3001\u8d1f\u503a\u7c7b\u8d26\u6237\u548c\u6240\u6709\u8005\u6743\u76ca\u7c7b\u8d26\u6237\u671f\u672b\u90fd\u6709\u4f59\u989d\uff0c\u5176\u4e2d\uff0c\u8d44\u4ea7\u7c7b\u8d26\u6237\u7684\u4f59\u989d\u5728\u501f\u65b9\uff0c\u8d1f\u503a\u7c7b\u8d26\u6237\u4e0e\u6240\u6709\u8005\u6743\u76ca\u7c7b\u8d26\u6237\u7684\u4f59\u989d\u5728\u8d37\u65b9\u3002<\/p>\n
\uff082\uff09\u8bb0\u8d26\u89c4\u5219<\/p>\n
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(3)\u8d26\u6237\u7ed3\u6784<\/p>\n
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\uff084\uff09\u8bd5\u7b97\u5e73\u8861<\/p>\n
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\u5728\u501f\u8d37\u8bb0\u8d26\u6cd5\u4e0b\uff0c\u8fdb\u884c\u8bd5\u7b97\u5e73\u8861\u7684\u65b9\u6cd5\u662f\u901a\u8fc7\u7f16\u5236\u603b\u5206\u7c7b\u8d26\u6237\u4f59\u989d\u8bd5\u7b97\u5e73\u8861\u8868\u6216\u603b\u5206\u7c7b\u8d26\u6237\u672c\u671f\u53d1\u751f\u989d\u8bd5\u7b97\u5e73\u8861\u8868\u6765\u5b9e\u73b0\u7684\u3002<\/p>\n
[\u7f16\u8f91]<\/p>\n
\u501f\u8d37\u8bb0\u8d26\u6cd5\u7684\u8bb0\u8d26\u89c4\u5219<\/p>\n
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\u7b2c\u4e00\uff0c\u4efb\u4f55\u4e00\u7b14\u7ecf\u6d4e\u4e1a\u52a1\u90fd\u5fc5\u987b\u540c\u65f6\u5206\u522b\u8bb0\u5f55\u5230\u4e24\u4e2a\u6216\u4e24\u4e2a\u4ee5\u4e0a\u7684\u8d26\u6237\u4e2d\u53bb\uff1b<\/p>\n
\u7b2c\u4e8c\uff0c\u6240\u8bb0\u5f55\u7684\u8d26\u6237\u53ef\u4ee5\u662f\u540c\u7c7b\u8d26\u6237\uff0c\u4e5f\u53ef\u4ee5\u662f\u4e0d\u540c\u7c7b\u8d26\u6237\uff0c\u4f46\u5fc5\u987b\u662f\u4e24\u4e2a\u8bb0\u8d26\u65b9\u5411\uff0c\u65e2\u4e0d\u80fd\u90fd\u8bb0\u5165\u501f\u65b9\uff0c\u4e5f\u4e0d\u80fd\u90fd\u8bb0\u5165\u8d37\u65b9\uff1b<\/p>\n
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[\u7f16\u8f91]<\/p>\n
\u501f\u8d37\u8bb0\u8d26\u6cd5\u7684\u8fd0\u7528<\/p>\n
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