会计实物(国外英语资料).docVIP

会计实物(国外英文资料) Dont worry about our foundation is not good, do not lament the lack of time, build up their confidence, take your courage, there are all together with you, and I am with you as partners, we meet together, rushed to the shore of victory. The following is a small series of intermediate accounting practice important point of combing, explain. A distinguished, accounting entity, accounting entity and legal entity The accounting entity refers to the scope of enterprise accounting recognition, measurement and reporting. In the main body of accounting assumption, the enterprise shall on its own transactions or events of accounting recognition, measurement and reporting, reflect the production and operation activities of the enterprise itself engaged in. The accounting subject is different from legal subject. Generally speaking, the legal subject is an accounting subject, but the accounting entity may not be the subject of law. For example, in the case of a corporation, the parent company has several subsidiaries to carry out business activities in the unified leadership of the parent company of the enterprise group. The parent company is different legal subjects (the parent company is the accounting entity), but in order to fully reflect the enterprises financial position, operating results and cash flow, it is necessary to the enterprise group as an accounting entity, consolidated financial statements (not a legal subject group here). For example, an independent accounting of the production workshop, the sales department can also be used as an accounting entity to reflect the financial situation, but they are not the subject of law. Two, income and gains understanding, distinguish In order to correctly understand and grasp the difference and relationship between income and profits, good judgment and application of income and profits, need to start from the definition of the two: Income is in the form of daily activities of enterprises, will lead to the total