会计基础12.3.11(国外英语资料).docVIP

会计基础12.3.11(国外英文资料) Yangguixing 1, accounting, accounting, accounting object elements (Accounting), accounting bookkeeping accounts - - (accounting method) accounting entries, vouchers (original vouchers, accounting vouchers, accounting books) - Financial Accounting Report 2, the accounting procedure (bookkeeping method): accounting vouchers accounting procedure, summary voucher accounting procedure and accounting procedure course summary table 3, property inventory, inventory profit and loss Custody of Accounting Archives: permanent and regular (3*5=15+10=25) The first chapter The first section of accounting Concept of accounting 1, accounting experience a from simple to complex, from low to high in the process of development and improvement. 2, accounting in currency as the main units of measurement, and monitoring to reflect a unit of economic activity, is a kind of economic management. (1): a measure of monetary measurement, measurement, measurement of physical labor (2): A, the main unit of measurement for money; B, to document credentials; C, provide accounting information is complete, comprehensive, continuous and systematic. (3) according to reports of different objects: financial accounting and management accounting Financial Accounting: enterprise; financial situation (balance sheet), operating results (profit), cash flow (cash flow) information in the past. Management Accounting: enterprise internal management; planning, management, forecast of future information; Balance sheet: point index Table: profit period index The basic functions of accounting, two (a) the accounting function (the basic function) - reflection function 1, accounting has four aspects: recognition, measurement, recording and reporting. (1) the object of accounting is the accounting elements, measurement methods: A, B, select the currency measurement; measurement standards (measurement). (2) measurement attribute: A, the historical cost measurement: payment or pay the purchase when