一、会计模式及其分类(一)会计模式研究会计模式,我们应该明确会计模式的含义。就字面意义而言,模式即为模子、样式,或“由文字、图形、符号组成的模型”。显然,对会计模式来说,这种理解则有先研究的初衷,同时也有先研究的现实意义。然而究竟什么是会计模式呢?从现有的种种解释中可以总结为：会计模式就是按一定的会计特征对会计系统内诸要素所进行的综合与描述。其基本特征可以归纳为： First, the accounting model and its classification (A) of the accounting model Accounting model, we should clear the meaning of the accounting model. Literally, a model is a model, a style, or a “model made up of words, graphics, and symbols.” Obviously, for the accounting model, this understanding has the original intention of the first study, but also the practical significance of the first study. However, what is the accounting model? From the existing explanations can be summarized as follows: Accounting model is based on certain accounting characteristics of the various elements of the accounting system for the synthesis and description. Its basic characteristics can be summarized as: