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几乎所有的会计教材都把财产清查说成是会计核算的一种专门方法,这似乎已成为会计学上的常识。然而常识未必都符合科学,科学往往打破常识,所以这个问题还是值得一议。众所周知,所谓会计的方法,是指用来反映和监督会计对象、完成会计任务的手段。会计作为一种经济管理活动,就其内容而言,是由会计核算、会计分析和会计检查三部分组成的,会计的方法也相应地区分为会计核算方法、会计分析方法和会计检查方法,三者既相互联系、又相互独立,共同构成了完整的会计方法体系。在这个体系中,会计核算方法仅是其中的一个组成部分,它包括记帐方法(如设置会计科目与帐户、复式记帐等)、算帐方
Almost all accounting textbooks make property inventory a specialized method of accounting, which seems to have become common sense in accounting. However, common sense may not always be in line with science, science often breaks common sense, so this issue is still worth discussing. As we all know, the so-called accounting method refers to the means used to reflect and supervise accounting objects and accomplish accounting tasks. Accounting as an economic management activity, in terms of its contents, is composed of accounting, accounting analysis and accounting inspection. Accounting methods are also divided into accounting methods, accounting analysis methods and accounting inspection methods. Thirdly, Both interrelated, but also independent of each other, together constitute a complete system of accounting methods. In this system, the accounting method is only one of the components, which includes accounting methods (such as setting up accounts and accounts, double entry, etc.), ledger