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第一章一、名词解释1.会计会计是用专门方法,以货币为主要计量形式,连续地、系统地记录和计算多项(业务)活动,反映和监督经济(业务)过程的一种管理活动。2.管理会计指为适应企业内部管理上的需要,运用会计、统计和数学方法进行历史资料和经济预测资料数据的搜集、整理、计算和分析,据以对经济活动进行衡量、评价,主要用于参与决策、制定目标和实施目标控制的一种会计。3.会计前提亦称会计假设,是指在特定的经济环境下,决定会计运行和发展的基本前提和制度条件。4.会计主体指会计为之服务的特定单位,规定会计活动的空间范围。5.会计核算的谨慎性原则又称稳健性原则,是指对可能发生的费用或损失,应当合理预计,并予入帐。6.财务报告是反映企业财务状况和经营成果的书面文件。我国《企业会计准则》规定,企业财务报告包括资产负债表、损益表、财务状况变动表(或者现金流量表)、附表及会计报表附注和财务情况说明书。
Chapter One I. Glossary 1. Accounting Accounting is a type of management that records and calculates a number of (business) activities in a continuous and systematic manner and reflects and supervises economic (business) processes using specialized methods and taking currency as the main measurement. activity. 2. Management accounting refers to the internal management of enterprises to meet the needs of the use of accounting, statistical and mathematical methods for historical data and economic forecast data collection, collation, calculation and analysis, according to the economic activity measurement, evaluation, the main use of An accountant who is involved in making decisions, setting goals, and implementing control of objectives. 3. Accounting Prerequisites Accounting assumptions are also referred to as the basic prerequisites and system conditions for determining the operation and development of accounting in a particular economic environment. 4. Accounting entity refers to the accounting for the service of a specific unit, the provisions of the scope of the scope of accounting activities. 5. The principle of prudence of accounting, also known as the principle of prudence, refers to the possible costs or losses that should be reasonably expected and recorded. 6. The financial report is a written document reflecting the financial status and operating results of the enterprise. China’s “Accounting Standards for Business Enterprises” provides that the corporate financial report includes the balance sheet, profit and loss account, changes in financial position (or cash flow statement), schedules and financial statements notes and financial statements.