2会计科目和账户(1-2)（2 accounts and accounts (1-2)）.docVIP

2会计科目和账户(1-2)（2 accounts and accounts (1-2)） 2011 national accounting practitioners - Accounting Fundamentals - accounting subjects and accounts (1) The second chapter accounts and accounts Section 1 Accounting Items I. The concept of accounting Accounting items refer to the items that classify and calculate the specific contents of accounting elements. Accounting is the basis for accounting records and the provision of various accounting information, and it is of great significance in accounting. First of all, accounting is the basis of double entry bookkeeping, and double entry accounting requires each business transaction to be registered in two or more than two accounts in order to reflect the ins and outs of the movement; Secondly, the accounting is the basis for the preparation of accounting vouchers. In our country, the accounting voucher is to determine what accounting items should be included in the economic business and the credentials of the books registered in different categories; Again, accounting provides a prerequisite for cost calculation and inventory of property, through the account set, contribute to cost accounting, the cost to be calculated, and through the book record and the actual balance check, and property inventory, ensure the consistence with the necessary conditions; Finally, accounting for the preparation of financial statements has provided financial statements are the main means to provide accounting information, in order to ensure the quality of accounting information and provide the timeliness of financial statements in many projects and accounting subjects are consistent, and according to the accounts of this amount or balance list. Two. Classification of accounting items In order to further study the setting and application of accounting subjects, we need to understand the classification of accounting items. (a) according to the classification level of detail information and control relation In the setting of accounting subjects,