会计基础重 难 点 问 题（Accounting basis, key and difficult problem）.docVIP

会计基础重 难 点 问 题（Accounting basis, key and difficult problem） I. the object of accounting The object of accounting is the content of accounting and management. From the definition of accounting, accounting and management is the process of capital movement in the process of expanding reproduction. Money movement refers to the fact that money can be expressed in the process of reproduction. Therefore, the object of accounting can be expressed as the aspect of monetary performance in the process of reproduction. The basic accounting course is based on the explanation of the enterprise, and the accounting object of the enterprise is the capital movement in the enterprise management activity. The capital movement of an enterprise is the process of raising funds, using funds and recovering funds. There are two main ways to raise funds: one is the money invested by the investor, the other is the money borrowed from the creditor. Investors put money into the enterprise, production management which requires the participation of enterprises, share the profits or losses in the dissolution of enterprise burden, have the right to recover the investment and profit distribution, we call the rights and interests of the owners, owners equity from the amount of speaking is to a certain time point enterprise investors can recover the principal plus net profit not assigned. To borrow money from creditors, the enterprise will eventually repay the debt on time. Once the funds are borrowed, that is, the amount owed to the creditor, which we call debt, is the debt of the enterprise. Liabilities and owners equity are the ways in which enterprises can raise funds, or they can be said to be the two sources of enterprise funds. The fund invested by the enterprise received by the enterprise refers to the funds received by the enterprise in the registration of the administrative department for Industry and commerce, that is, capital refers to the registered capital in general. Enterprises to raise