会计要素是对会计对象进行的基本分类,是构成会计报表的基本成分。在财务会计体系中,会计循环的运行过程,包括原始信息的输入、信息加工与转换、会计信息的输出都离不开会计要素。会计要素就是这样错综复杂而又有条不紊地在财务会计体系中发挥着重要的作用。一、会计要素的分类我们所讲的会计要素是特指的大类,会计报表所列示的具体事项,则 Accounting elements is the basic classification of accounting objects, accounting statements constitute the basic components. In the financial accounting system, the operation of the accounting cycle, including the input of the original information, information processing and conversion, the output of accounting information are inseparable from the accounting elements. Accounting elements are so complex and methodical in the financial accounting system plays an important role. First, the classification of accounting elements We are talking about the accounting elements are specific categories, accounting statements listed in the specific matters, then