论文部分内容阅读
会计要素是根据交易或者事项的经济特征所确定的财务会计对象的基本分类。《基本准则》规定,企业应当按照交易或者事项的经济特征确认会计要素。会计要素包括资产、负债、所有者权益、收入、费用和利润。其中:资产、负债、所有者权益侧重于反映企业的财务状况,收入、费用和利润侧重于反映企业的经营成果。会计要素与计算应纳税所得额密切相关,但会计要素的定义、确认与《企业所得税法》的税务处理有一些差异。
Accounting elements are the basic categories of financial accounting objects that are determined by the economic characteristics of the transaction or matter. The “Basic Standard” stipulates that an enterprise shall confirm the accounting elements according to the economic characteristics of the transaction or matter. Accounting elements include assets, liabilities, owners’ equity, revenue, expenses and profits. Among them, the assets, liabilities and owners’ equity are mainly reflected in the financial status of the enterprise. The income, expenses and profits focus on reflecting the operating results of the enterprise. The accounting elements are closely related to the calculation of taxable income, but the definition of accounting elements has some differences from the tax treatment of the Enterprise Income Tax Law.