会计要素,就是按经济特征分类后的会计核算对象。我国的《企业会计准则》将会计要素确认为六个:资产、负债、所有者权益、收入、费用、利润。目前世界各国确认的会计要素不尽相同,这是由于分类标准不同造成的,但也有很多相同之处,这是因为会计核算对象是一致的。资产资产,是指企业所拥有或控制的能以货币计量的经济资源,包括各种财产、债权和其它权利。它们是企业从事生产经营的物质基础,并以各种具体形态分布或占用在生产经营过程各方面,按其流动性通常可分为流动资产、长期投资、固定资产、无形资产、递延资产或其它资产。流动资产 Accounting elements, is classified by the economic characteristics of accounting objects. China’s “Accounting Standards for Business Enterprises” confirm the accounting elements of six: assets, liabilities, owners’ equity, income, expenses, profits. At present, the accounting elements recognized in various countries in the world are not the same. This is due to the different classification criteria, but there are also many similarities because the accounting objects are the same. Assets Assets refer to the economic resources that are owned or controlled by an enterprise and can be measured in currency, including all kinds of property, claims and other rights. They are the material basis for enterprises to engage in production and management. They are distributed or occupied in various specific forms in all aspects of the production and operation. According to their liquidity, they are usually classified as current assets, long-term investments, fixed assets, intangible assets, deferred assets or Other assets. Current assets