会计学关键名词（Key terms in accounting）.docVIP

会计学关键名词（Key terms in accounting） Explanation of key terms in accounting According to the new accounting management editor Xie Huobao compiled Chapter 1 Accounting: accounting is an information system for accounting information users provide the required financial and other economic information; accounting is as the core measurement means, to value management as the basic content, to provide information and information processing as the basic goal, in order to increase economic benefits for the ultimate goal, the use of accounting, accounting control, accounting analysis, accounting examination, accounting forecasting, accounting decision method to carry out the work for economic management activities. Financial accounting is based on the relevant accounting standards and laws and regulations as the yardstick, use their own unique recognition and measurement, recording and reporting procedures, to external information users as the core information system provides a general financial report through the external form and provide information for the decision making of information users. Management accounting is to provide financial and business information for decision-making, planning, control and performance evaluation for the enterprise internal management in the process of recognition, measurement, collection, analysis, reporting, interpretation and transmission of the main business activities and related information, it is the rational use of resources management and effective implementation management responsibility of service. Accounting function: the accounting function is the function of the accounting system itself, and the basic function of accounting is to reflect and control. Accounting Objective: accounting objective is the position or standard that accounting activities should achieve, and the basic goal of accounting is to provide useful financial information for decision maker. Accounting object: the accounting object is the value movement that the main