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目前,对会计科目和会计帐户这两个概念的阐述,总觉得不甚明确。例如,《财务与会计》一九七九年第七期高宏章老师的讲座中,关于会计科目的概念是这样表述的:“把企业的资金占用,资金来源,按其不同的经济内容,分为若干类,并给每类起个名称,就叫会计科目(在实际工作中,也有称会计帐户的,本文统称会计科目)。”本来对会计科目的概念阐述得很明确,但加了个括号,会计科目似乎又成为会计帐户的概念了。复旦大学和上海市财会
At present, the two accounts of accounting and accounting accounts of the concept, always feel not quite clear. For example, in the lecture of Gao Hongzhi, a teacher of the seventh issue of Finance and Accounting in 1979, the concept of accounting subjects was expressed as follows: “Taking into account the capital occupation of enterprises, the sources of funds, the different economic contents, Divided into several categories, and give each class a name, called the accounting subjects (in actual work, but also called accounting accounts, this article collectively referred to accounts.) ”Originally explained the concept of accounting subjects is very clear, but plus With parentheses, accounts seem to have become the concept of accounting. Fudan University and Shanghai Finance Association