on accounting elements - accounts system and the specific accounts（对会计要素u2014u2014账户系统和具体的账户）.docVIP

下载本文档

3
0
约1.11万字
约 11页
2017-09-06 发布于浙江
举报
版权申诉

on accounting elements - accounts system and the specific accounts（对会计要素u2014u2014账户系统和具体的账户）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

on accounting elements - accounts system and the specific accounts（对会计要素u2014u2014账户系统和具体的账户）

On accounting elements \ accounts system and the specific accounts Thesis network: [Abstract] the use of standard accounts, is a feature of China’s accounting standards due to our elements defined in the accounting, accounts system settings is not reasonable, leading to a number of specific accounts in use there are more issue the article analyzes the current accounting elements, accounts and specific accounts system problems, and improve the current accounting subjects made a number of specific ideas. [Keywords] accounting elements, accounts system; accounts As the current accounting standards as defined in the elements is not reasonable, the accounting system and accounting subjects lack of strict correspondence between the elements, the specific accounts is not accurate enough to use, thereby increasing the accounting for beginners to master the difficulty of accounting subjects. This paper from the accounting elements, accounting classifications, and specific accounts of the logical relationship between the start of our current accounts of improvement were discussed. First, the accounting elements and accounts system problems China’s current basic accounting rules: corporate transactions or events shall determine the accounting elements of the economic characteristics of the accounting elements including assets, liabilities, equity, revenues, expenses and profits in the Ministry of Finance published in 2006 lt;lt;Accounting Standards - - Application Guidegt;gt; in the accounts are divided into categories of assets, liabilities, class, common class, owner equity, the cost of class and profit and loss accounts six classes from the accounting system of elements and set of accounts can be seen, the current accounts system, there are two basic questions: First, the accounting elements do not correspond with the accounts system, the second is an unreasonable system of accounts. (A system of accounts and accounting elements of the corresponding