会计读书笔记范文（Accounting reading notes）.doc

会计读书笔记范文（Accounting reading notes） Less than 1, from thick to more than 2005 accounting book reading notes Chapter 1: general introduction Section 1: overview of accounting First, the concept and origin of accounting: The concept of accounting is that accounting is a kind of economic management that reflects and supervises the economic activities of a unit with monetary as the main measurement unit. Two, the role of accounting: 1, accounting information will help the parties concerned to understand the financial situation, business results and cash flow of enterprises, and to make economic decisions and carry out macroeconomic management; 2, accounting information helps to assess the performance of corporate leaders economic responsibility; 3, accounting information will help the internal management of enterprises to strengthen management and improve economic efficiency. The second section: the basic premise of accounting The basic premise of accounting is the reasonable setting of the accounting time and space environment. Including: accounting entity, continuous operation, accounting stage and currency measurement. I. accounting entity: 1, the concept: the accounting entity, also known as accounting entity, accounting entity, refers to the specific unit or organization reflected by the accounting information. It standardizes the spatial scope of accounting work. 2, grasp three aspects (1) make clear the subject of accounting in order to delineate the scope of transactions or items to be dealt with by the accountant; (2) to clarify the accounting entity in order to grasp the position of accounting treatment. (3) the accounting entity can distinguish the economic activities of the accounting entity from the economic activities of the accounting entity owner. 3, the accounting subject is different from the legal subject. Generally speaking, the subject of law is often an accounting entity. However, the accounting entity is not necessarily the legal subject. Two, cont