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会计方程式是会计学原理中一项很重要的内容,因为复式记帐、帐户和报表等等建立的理论依据,都离不开会计方程式,只有弄清下面三个会计方程式的经济内容和等量关系,才能为学好会计内容打下良好基础。资金占用=资金来源……(1) 收入-费用=利润……(2) 资金占用+费用=资金来源+收入……(3) 如何弄清这三个会计方程式呢? 对这三个方程式,如果只就式子本身来进行数学分析是不好理解的。因为(2)式的收入与费用不等,将它与等式(1)进行合并势必也会不等。所以,我们在理解这三个会计方程式时,不能简单地从公式本身去找答案,而要联系它们所含的经济内容及从这些内容的变化来分析,必须明确数式中的现实概念及其相适应的程度。
The accounting equation is a very important part of the accounting principle, because the theoretical basis for the establishment of double-entry accounting, accounts and statements, etc., are inseparable from the accounting equation, only to find out the economic content and the equivalent of the following three accounting equations Relationships can lay a good foundation for learning accounting content. Capital occupation = source of funds ... (1) income - expenses = profits ... (2) capital occupation + fees = sources of funds + income ... (3) How to understand these three accounting equations? For these three equations, It is not understandable to perform mathematical analysis on the expression itself. Because the income and expenses of formula (2) are not equal, the merger of equation (1) is bound to be unequal. Therefore, when we understand the three accounting equations, we cannot simply find the answers from the formulas themselves. Instead, we must analyze the economic contents contained in them and analyze the changes from these contents. The degree of adaptation.