会计核算的前提（The premise of accounting）.docVIP

会计核算的前提（The premise of accounting） Basic premise of accounting The organization of accounting work needs to have certain preconditions, that is, before the organization of accounting work, first of all to solve the accounting entity with the establishment of a series of important issues. This is the basis of all accounting work and plays a very important role. With regard to the specific content of the accounting premise, peoples understanding has not yet reached a consensus so far. Most of the accounting standards accepted by the majority of the accounting profession at home and abroad are as follows: four. 1, accounting entity (accounting entity, accounting entity) Accounting entity refers to the object of accounting service, or the accounting personnel to carry out accounting (recognition, measurement, record, report), the position adopted and the scope of space activities defined. Organization of accounting work should be clear for whom the accounting problems, this is because of various factors, such as accounting, assets, liabilities, income and expenses, all with a specific economic entity, the accounting entity is linked to the accounting work all are standing on the subject of specific accounting field of. If the subject is not clear, it is difficult to define the assets and liabilities, and the income and expenses can not be measured. The application of various accounting methods established on the basis of drawing a clear economic responsibility is out of the question. Therefore, the accounting will have to separate the main owners of financial activities and other economic entities of the financial activities and the main body of financial activities strictly, accounting object is the main body of financial activities. It should be pointed out that the accounting entity and the legal entity in the economy are not a concept. As a legal person, its economy must be independent, so the legal person should be the accounting entity in general, but not all of t