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一、对企业会计职能的理解反映和监督是会计的两项基本职能。会计的反映职能是指在核算的基础上向企业管理者和企业外部信息使用者提供经济活动的信息。会计反映的内容,就是会计核算系统所确认、计量、记录和披露的关于企业经济业务的一系列数据。这些数据要求具有完整性、连续性和系统性。对会计信息披露所采用的形式、程序和方法等要合规、及时和清晰。
First, the understanding of corporate accounting functions to reflect and monitor the accounting’s two basic functions. Accounting reflects the function is based on the accounting to corporate managers and corporate external information users to provide economic activity information. Accounting reflects the contents of the accounting system is confirmed, measured, recorded and disclosed on the business of a series of business data. These data require integrity, continuity and systematicness. The forms, procedures and methods used in the disclosure of accounting information shall be in compliance, timely and clear.