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财务会计是运用簿记系统的专门方法,以通用的会计原则为指导,对企业资金运动进行反映和控制,旨在为投资者,债权人提供会计信息的对外报告会计。简单地说,财务会计是运用专门的方法对已经发生的经济交易和事项进行记录,而管理会计是旨在向企业内部管理当局提供经济决策所需信息,管理会计是对还没发生的事项进行分析预测。在财务会计中,实际利率法的账务处理一直是教学中的一大难点,也是一大重点内容,多项经济交易都要运用实际利率法进行账务处理,比如用分期付款的方式购买固定资产、持有至到期投资持有期间利息的摊销等。此类经济交易也越来越常见,因此,学好实际利率法的账务处理是极其必要的。
Financial accounting is the use of bookkeeping system, a specialized method, in accordance with common accounting principles as a guide to reflect and control the movement of corporate funds, designed to provide investors and creditors accounting information of external reporting accounting. Simply put, financial accounting is the use of specialized methods to record the economic transactions and events that have taken place, and management accounting is designed to provide the necessary information for economic decision-making to the internal management of the enterprise, and management accounting is a matter that has not yet happened Analysis and forecast. In financial accounting, the actual interest rate accounting treatment has always been a major teaching difficulty, but also a major focus of a number of economic transactions are to use the actual interest rate method of account processing, such as the purchase of fixed-installment fixed Assets, amortization of interest held during the holding of the held-to-maturity investment. Such economic transactions are also becoming more and more common, so it is extremely necessary to learn the accounting treatment of the effective interest rate method.