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一方面他们缺乏财务会计知识,另一方面他们又认为会计工作简单,一位老板说:“会计不就是加加减减嘛,连乘除都不用。”经常会听到小企业的老板们非常惊讶地说:“我明明赚了100万,帐上怎么只有50万?”,或者是“最近没怎么花钱,帐上怎么没钱了呢?”,然后他们就会找公司的财务人员寻求答案,其结果很少令他们满意。对此老板和财务人员都感到奇怪:自己的帐都很清楚,怎么就不一致呢?在会计学理论中有一个“会计主体”的假设,小企业的老板们常
On the one hand, they lack the knowledge of financial accounting. On the other hand, they also think that the accounting work is simple. One boss said: “Accounting does not mean to add or subtract, even multiply and divide.” The bosses who often hear small businesses are very surprised And said: “I obviously earned 100 million, how can my account have only 500,000?” Or “I have not been able to spend money recently. How can I have no money on my account?” Then they will look for the company's financial staff for answers , The result seldom makes them satisfied. The boss and the financial staff are all surprised: their accounts are clear, how inconsistent? In the accounting theory there is an “accounting subject” hypothesis, small business owners often