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货币运动规律 ,以其货币资产 ,作用于企业的经济活动之中。可以这么说 ,企业各种非货币资产及其状况 ,都是由货币资产直接或间接转化而派生的 ;各项负债则表现为货币资产直接或间接取得的来源。它们之间的这种内在关系与联系 ,是货币运动规律的理论之所在。货币运动规律 ,原本源自于会计实践的科学总结 ,自然也就可以回到会计实践中去。因此 ,在会计实践中 ,我们主张货币资产从流动资产中脱离出来 ,自成体系 ,且列为第一类资产 ,并对非货币资产和负债进行重新分类。
The law of monetary movement, with its monetary assets, acts on the economic activities of enterprises. It can be said that a variety of non-monetary assets and their status are derived from the direct or indirect conversion of monetary assets, while the liabilities appear as a direct or indirect source of monetary assets. The intrinsic relationship and connection between them is the theory of the law of monetary movement. The law of monetary movement, originally derived from the scientific summary of accounting practice, can naturally go back to accounting practice. Therefore, in accounting practice, we argue that monetary assets are separated from current assets, formed into a system and classified as the first category of assets, and reclassified non-monetary assets and liabilities.