论文部分内容阅读
自从我国《企业会计准则》颁布并实施后,“会计要素”概念屡屡见于书刊文章中。虽然大家都认可我国确定的会计要素共有资产、负债、所有者权益、收入、费用、利润六项,但究竟什么叫会计要素,会计要素是针对什么而言的,却众说不一。 1.“会计要素指的是财务会计报表的基本构成要素”(《会计学(下)》P13,闫达五主编,中国财政经济出版社1993年5月版,全国会计专业技术资格乙种考试指定用书)。 2.“会计要素是构成会计报表的基本成份”(《企业财务会计学》P38,闫光华主编,天津人民出版社1993年2月版)。
Since the promulgation and implementation of “Accounting Standards for Business Enterprises” in our country, the concept of “accounting elements” has often been found in books and periodicals. Although we all recognize the total assets, liabilities, owners’ equity, income, expenses and profits of the accounting elements identified in our country, what are the accounting elements and the accounting elements? 1. “Accounting elements refer to the basic elements of financial accounting statements” (“Accounting (Part II)” P13, Yan Da five editor, China Financial and Economic Publishing House 1993 May edition, the national accounting professional and technical qualification B Specified test book). 2. “Accounting elements constitute the basic elements of accounting reports” (“Enterprise Financial Accounting” P38, edited by Yan Guanghua, Tianjin People’s Publishing House in February 1993 version).