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财务会计的基本前提、基本要素和一般原则是第一章的重点内容。但要深入理解和真正掌握这些内容,必须将其和以后各章的学习结合起来。在学完后面各章内容之后,再回过头来复习这些基本概念。在财务会计的基本前提中,明确会计主体是最基本的前提。明确会计要素及其具体项目。试举三例加以说明。一、要明确为谁记帐。只有这样才能确定一项经济业务所影响的会计要素及其具体项目,试
The basic premise, basic elements and general principles of financial accounting are the main contents of chapter one. But to understand and really grasp these contents, we must combine them with the study of the following chapters. After learning the contents of the chapters that follow, go back and review these basic concepts. In the basic premise of financial accounting, a clear accounting subject is the most basic premise. Clear accounting elements and their specific projects. Give three examples to illustrate. First, we must clear for whom the account. Only in this way can we determine the accounting elements and their specific items affected by an economic operation.