會(huì)計(jì)要素
會(huì)計(jì)

        是會(huì)計(jì)對(duì)象的主要組成部分,用以反映企業(yè)單位財(cái)務(wù)狀況和確定經(jīng)營(yíng)成果的因素。因?yàn)闀?huì)計(jì)對(duì)象的涉及面很廣,會(huì)計(jì)上為了進(jìn)行分類核算,提供各種分門別類的會(huì)計(jì)信息,客觀上應(yīng)對(duì)會(huì)計(jì)對(duì)象的具體內(nèi)容進(jìn)行適當(dāng)分類。依據(jù)各會(huì)計(jì)要素的    （本文共 823 字 ）     [閱讀本文] >>