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在西方会计中,帐户是按会计要素分为资产类、负债类、所有者权益类(业主权益)、收入类、费用类共五大类。之所以这样划分,有两个原因: 一是帐户体系与财务报表的关系。帐户期末有余额的,反映会计主体获得或控制的未来经济利益以及与这些经济利益要求权有关,归作资产负债表帐户;其帐户期末结帐后无余额的,计算会计主体在一定期间内赚得净收益,说明企业净资产变化原因,归作收益表帐户。二是企业交易包括资金交易、经济交易。资金交易引起资产、负债、所有者权益
In Western accounting, the account is divided into five categories according to accounting elements: assets, liabilities, owner’s equity (owner’s equity), income, and expenses. The reason for this division, there are two reasons: First, the relationship between the account system and financial statements. Account balance at the end of the period, reflecting the accounting entity obtained or controlled by the future economic interests and the claims of these economic interests, and classified as balance sheet accounts; the balance of accounts after the end of the balance, the calculation of the accounting entity in a period of earning Net income, explain the reasons for changes in corporate net assets, classified as income statement accounts. Second, business transactions, including capital transactions, economic transactions. Capital transactions caused by assets, liabilities, owners’ equity