论文部分内容阅读
反映是会计的一项基本职能。现代会计的反映活动,一般是由审核、确认、记录、计量、报告和解释六个基本环节组成。一、会计审核。是指会计人员在记录经济业务或会计事项前,对经济业务的合理性、合法性以及原始凭证的真实性、可信性进行的审查与核实。凡属违法、悖理、失真的,会计人员应均不受理,不予反映。会计人员对不合理、不真实的原始凭证有权采取措施进行干预和控制;对违反国家统一规定的财政、财务制度的收支,可不予办理。二、会计确认。就是决定某项经济业务是否加以会计记录或列入会计报表的过程。其核心在于判断经济业务或会计事项能否进入以及何时进入会计核算系统。确认包括以文字和数字来描述一个项目,其数额包括在会计报表合计数之内。会计确认应遵循可定义性、可计量性和产权转移性三个基本标准。
Reflect the accounting is a basic function. The reflection of modern accounting activities, generally by the audit, confirmation, record, measurement, reporting and interpretation of the six basic components. First, the accounting review. Refers to the accountants in the record of economic business or accounting matters, the economic rationality of business, legitimacy and the authenticity of the original document, the credibility of the review and verification. Where it is illegal, contrary to reason, distortion, accounting personnel shall not be accepted, not be reflected. Accountants have the right to take measures to intervene and control irrational and untruthful original vouchers, and may not handle the balance of payments of financial and financial systems that violate the provisions of the unified state. Second, the accounting confirmed. Is to determine whether an economic business accounting records or included in the accounting process. Its core is to determine whether the economic business or accounting matters can enter and when to enter the accounting system. Acknowledgment includes a description of a project in words and numbers, the amount of which is included in the aggregate of the financial statements. Accounting confirmation should follow the three basic standards of definability, quantifiability and property transfer.