会计科目是对会计对象的具体内容按照其不同的特点和经济管理要求进行科学的分类,目的是为了连续、系统、全面地核算和监督经济活动所引起的各项会计要素的增减变化。按其所提供信息的详细程度及其统驭关系不同,会计科目可分为总分类科目和明细分类科目。在财务实践中,会计明细科目设置规范,账务处理顺畅,账务查询方便,报表 Accounting subjects are the specific content of accounting objects according to their different characteristics and economic management requirements for scientific classification, the purpose is to continuously, systematically and comprehensively accounting and supervision of economic activities caused by changes in the accounting elements of change. Depending on the level of detail of the information they provide and their relationship of control, the accounts may be divided into general categories and detailed categories. In the financial practice, the accounting details of the subjects set norms, accounting treatment is smooth, easy accounting check, the report