一、实帐户与虚帐户的产生设置帐户是会计核算的基本方法之一,其目的是为了反映企业会计要素的增减变化及其结存情况。从理论上讲,企业的会计要素可以分成最基本的三类:资产、负债、所有者权益;而且资产=负债+所有者权益。平衡公式等号双方总额的增减变化,是由企业的财务成果即利润决定的。利润是按照配比原则用一定时期的收入减去费用的结果。收入、费用、利润与上述三个基本会计要素之间存在下列关系:收入的实现会使资 1. The creation of real account and virtual account The establishment of an account is one of the basic methods of accounting, and its purpose is to reflect the changes in the accounting elements of an enterprise and its balance. In theory, the accounting elements of a company can be divided into three basic categories: assets, liabilities, and owner’s equity; and assets = liabilities + owner’s equity. The increase or decrease in the total amount of the equalization formula equal to the balance formula is determined by the company’s financial results, ie profits. Profits are the result of subtracting fees from income for a certain period of time according to the matching principle. The following relationships exist between income, expenses and profits and the above three basic accounting elements: