会计从业基础知识：第一章总论(第三部分)(国外英文资料).doc

会计从业基础知识：第一章总论(第三部分)(国外英文资料) Basic knowledge of accounting practice: Chapter 1, general introduction (third parts) The contents of this chapter are summarized: This chapter mainly describes six aspects, the concept of accounting, the basic functions of accounting, the object of accounting, the basic premise of accounting, accounting elements, accounting equation. The concept of accounting for the need to keep in mind, because it is a new syllabus and modify the content; the basic accounting functions including supervision of the two aspects of the implementation of accounting and accounting, the two are complementary, dialectical unity. Accounting is the basis of accounting supervision, and accounting supervision is the guarantee of the quality of accounting. The object of accounting refers to the content of accounting and supervision, and the object of enterprise accounting is the capital movement of enterprises. The basic premise of accounting is also called accounting hypothesis, which is generally considered to include accounting entity, continuous operation, accounting stage and currency measurement four items. The four basic premises of accounting calculation are interdependent and mutually reinforcing. If there is no accounting entity, there will be no continuous operation; if there is no continuous operation, there will be no accounting stage; without monetary measurement, there will be no modern accounting. Accounting elements are the basic classification of accounting objects, which is the embodiment of accounting objects and 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. An account