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body_diff: "[{\"diffs\":[[1,\"<html>\\\r\\\n<head>\\\r\\\n  <title>笔记来自于读会计原理与实务，位于上海市</title>\\\r\\\n  <basefont face=\\\"微软雅黑\\\" size=\\\"2\\\" />\\\r\\\n  <meta http-equiv=\\\"Content-Type\\\" content=\\\"text/html;charset=utf-8\\\" />\\\r\\\n  <meta name=\\\"exporter-version\\\" content=\\\"YXBJ Windows/608924 (zh-CN, DDL); Windows/10.0.0 (Win64); EDAMVersion=V2;\\\"/>\\\r\\\n  <meta name=\\\"application-data:2525275\\\" content=\\\"6692893/s30/8d4ea007-449e-4134-a641-b229dde34d25/app.yinxiang.com\\\"/>\\\r\\\n  <style>\\\r\\\n\\tbody, td {\\\r\\\n\\t  font-family: 微软雅黑;\\\r\\\n\\t  font-size: 12pt;\\\r\\\n\\t}\\\r\\\n  </style>\\\r\\\n</head>\\\r\\\n<body>\\\r\\\n<a name=\\\"16632\\\"></a>\\\r\\\n<h1>笔记来自于读会计原理与实务，位于上海市</h1>\\\r\\\n\\\r\\\n<div>\\\n<span><div style=\\\"-ms-word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;\\\"><div><a href=\\\"笔记来自于读会计原理与实务，位于上海市_files/分类账分录结构转到最终财务报表.pdf\\\"><img src=\\\"笔记来自于读会计原理与实务，位于上海市_files/59f296682fc845b6def8d0c5c562def9.png\\\" alt=\\\"分类账分录结构转到最终财务报表.pdf\\\"></a><br clear=\\\"none\\\"/><br clear=\\\"none\\\"/><br clear=\\\"none\\\"/></div><div>1贷方<a href=\\\"http://baike.baidu.com/link?url=_R5dU1khfYWs77dsYcOe9cXdGWMIolrfPpPkRZYlM_wBTsiiulffESY6j4jyV2kM#\\\" shape=\\\"rect\\\"><span style=\\\"color: rgb(0, 102, 204);\\\"><span style=\\\"margin-left: 10px;\\\">编辑</span></span></a><br clear=\\\"none\\\"/><h3>拼音：dai fang<br clear=\\\"none\\\"/></h3><h3>贷方包括公司本身的固定资产和现金<br clear=\\\"none\\\"/><span style=\\\"text-decoration: underline;\\\">站在公司的经营账本来说：贷方=支出</span></h3><div><br clear=\\\"none\\\"/></div><h2>2借方</h2><a href=\\\"http://baike.baidu.com/link?url=_R5dU1khfYWs77dsYcOe9cXdGWMIolrfPpPkRZYlM_wBTsiiulffESY6j4jyV2kM#\\\" shape=\\\"rect\\\"><span style=\\\"color: rgb(0, 102, 204);\\\"><span style=\\\"margin-left: 10px;\\\">编辑</span></span></a><br clear=\\\"none\\\"/><h3>拼音：jie fang<br clear=\\\"none\\\"/></h3><h3>借方包括公司收到的有价固定资产和现金<br clear=\\\"none\\\"/> 从出纳管账的使用角度来说就是一种收入。公司收到的资金，贷款，货款，押金，赔付，手续费，加工费等其它公司营业收入。<br clear=\\\"none\\\"/><span style=\\\"text-decoration: underline;\\\">站在公司的经营账本来说：借方=收入</span></h3></div></div><div><br clear=\\\"none\\\"/></div><div>流动比率 = 流动资产 / 流动负债<br clear=\\\"none\\\"/></div><div>速动比率 = （流动资产 - 存货）/ 流动负债<br clear=\\\"none\\\"/></div><div>毛利率 = 毛利润 / 销售收入 （考虑生产过程创造的利润，没有考虑销售和发货发生的费用）<br clear=\\\"none\\\"/></div><div>净利率 = （毛利润-费用）/ 销售收入 （相对于毛利扣除了费用）<br clear=\\\"none\\\"/></div></span>\\\n</div></body></html>\\u0000\"]],\"start1\":0,\"start2\":0,\"length1\":0,\"length2\":2086}]"
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