会计基础12.3.11(国外英文资料).docVIP

会计基础12.3.11(国外英文资料) Yang Guixing 1, accounting - object - accounting elements (accounting equation) - accounting subjects - account - double-entry accounting entries (method) of charge to an account - accounting documents (original vouchers and accounting vouchers) - accounting books - financial and accounting reports 2, accounting treatment program method (bookkeeping) : proof of charge to an account accounting treatment procedures, and summarize accounting treatment procedures, course summary table of proof of charge to an account, accounting treatment program The property qing dynasty: the dish profit, the dish loss Accounting records: permanent, periodic (3 * 5 = 15 + 10 = 25) Chapter I general theory Section 1 accounting overview The concept of accounting The accounting experience is a process of continuous development from simple to complex, low to advanced. Accounting: it is a kind of economic management work that reflects and supervises a unit of economic activity. (1) measurement units: monetary measures, physical measures, and labor measures (2) characteristics: A, in the form of money; B) the credentials are the credentials; C, providing accounting information is comprehensive, comprehensive, continuous and systematic. (3) the subject of the report is different: financial accounting and management accounting Financial accounting: outside the enterprise; Financial situation (balance sheet), business outcome (income statement), cash flow (cash flow statement); Information in the past. Management accounting: within the enterprise; Business planning, management and forecasting; Future information Balance sheet: timing index Income statement: time indicator The basic function of accounting (1) the function of accounting accounting function (basic function) - reflects function The accounting experience is four parts: confirm, measure, record, report. (1) the subject of accounting measurement is the accounting factor, the measurement method: A, the mone