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凡是会计工作者和会计学术研究者都不仅要熟谙会计上的实务处理,更须通晓有关的会计理论,尤其是在目前的改革浪潮中。为了提高自己,做好工作,笔者近年来特别重视西方国家会计理论的系统学习,并随时摘记其要点。鉴于我国近几年出版的会计学教材和参考书,对会计理论的阐述似乎重视不够,现就笔者所知,陆续写成散文,以供读者参考。会计上的“收入”(Revenue),也称“营业收入”,由于它一般都与特定的会计程序、一定类型的价值变动以及确定其应于何时陈报的规则(明文的或习惯的)有关,要对它的概念作出明确的解释是很难的。收入的计量和陈报时机(入帐时机)是会计理论中令人最感兴趣的问题之一,应当
All accounting workers and accounting scholars are not only familiar with accounting practices, but also with the relevant accounting theory, especially in the current wave of reform. In order to improve ourselves and do a good job, in recent years, I pay special attention to the systematic study of western accounting theory, and keep abreast of the key points. In view of the accounting textbooks and reference books published in recent years in our country, it seems that the explanation to the accounting theory is insufficiently paid. Now, as far as I know, they are successively written into essays for readers’ reference. Revenue, also known as “operating income,” in accounting, is often associated with specific accounting procedures, certain types of changes in value, and the rules (express or customary) that determine when it should be reported. It is difficult to give a clear explanation of its concept. The timing of revenue measurement and reporting (accounting timing) is one of the most interesting issues in accounting theory and should be