会计从业基础知识：第一章总论(第二部分)(国外英文资料).doc

会计从业基础知识：第一章总论(第二部分)(国外英文资料) Basic knowledge of accounting practice: Chapter 1, general introduction (second parts) Basic knowledge of accounting practice: Chapter 1, general introduction (second parts): source examination, big 2007/8/9 [exam big: China education examination first portal], simulation examination room, video course, class name: T, T five, accounting elements In order to carry out the accounting calculation in detail, we should also classify the contents reflected in the accounting and supervision (i.e., accounting objects). Accounting elements are the basic classification of accounting objects, the embodiment of accounting objects, and the basic units used to reflect the financial status of the accounting entity and to determine the results of the operation. As the enterprise accounting object is the enterprise funds movement, therefore, for enterprises, can also be expressed as: accounting elements is the basic classification of the movement of funds. There are six items of accounting elements, which are divided into two categories. The first kind of accounting elements show the static state of the capital movement, reflecting the financial status of the enterprise, including assets, liabilities and owners equity, three items. Second types of accounting elements show significant changes in the movement of capital, reflecting the results of the operation of enterprises, including income, expenses and profits of three items. (I) accounting elements reflecting the financial position; Financial status refers to the assets and equity of a certain date of an enterprise. It is the expression of the relative static state of capital movement. The accounting elements that reflect the financial situation include three items, that is, assets, liabilities and owners equity. 1. assets (1) definition (need to bear in mind): an asset is a resource that is formed and owned by or controlled by an enterprise in the event of past transactions, which is expected to brin