08年自考基础会计学名词解释（Explanation of basic accounting in 08 years）.docVIP

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08年自考基础会计学名词解释（Explanation of basic accounting in 08 years）.doc

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08年自考基础会计学名词解释（Explanation of basic accounting in 08 years）

08年自考基础会计学名词解释（Explanation of basic accounting in 08 years） This article is contributed by lrydxy 1. functions: to reflect the accounting refers to accounting confirmation, measurement, record, the report reflects the enterprises and administrative institutions has occurred or complete economic activity from the number and provide economic information management function. 2.: the supervision function of accounting refers to accounting has a certain purpose and requirements, the use of accounting provides economic information, control of enterprises and administrative institutions of economic activities, so as to achieve the desired objective function. 3.: Accounting (understanding) is the currency as the main units of measurement, and the use of methods and procedures that specifically for enterprises and administrative institutions of the economic activities of a complete and continuous, systematic reflection and supervision, to provide a management and improve the economic benefit of the economic information is an important part of economic management the. The basic premise of the 4. accounting (or accounting hypothesis): refers to in order to ensure the quality of accounting work and accounting information, accounting for the limited scope, content, procedure and methods of work, and on the basis of the establishment of accounting principles. 5., continuous operation: refers to the accounting should be sustained and normal production and management activities as the premise, without considering whether the enterprise will be bankruptcy liquidation. 6. currency: refers to the business activities and the achievement of the enterprises, or other units of the economic activities through the currency to reflect, although other measurement units are also used, but not dominant. 7., the principle of usefulness: also known as relevance principle, refers to the economic information provided by accounting should help information users to make economic decisions, accounting