no2文档新-3会计学.pptVIP

第二章 会计要素与会计等式 第一节 基本会计概念 第二节 资产负债表要素 第三节 静态会计等式 会计对象与会计要素 会计对象：会计核算和监督的内容。 一定单位的经济业务，即引起资金发生增减变动的业务。 会计要素 对会计对象（资金运动）的基本分类，是会计对象的具体化。 是反映会计主体财务状况和经营成果的基本单位。 可分为静态会计要素与动态会计要素两大类。 会计对象与会计要素 资产 挤奶姑娘的故事 牛奶 鸡蛋 小鸡 赏钱 新裙子 The milkmaid and her pail A milkmaid was going to the market. She carried her milk in a pail on her head. As she went along she began calculating what she would buy after she had sold the milk.　I‘ll buy a new dress, and when I go to the ball, all the young men will dance with me!　As she spoke she tossed her head back. the pail immediately fell off her head, and all the milk w