会计对象是交易或事项,但并非交易或事项的所有方面都被会计反映了。会计反映还是不反映,涉及会计的边界。会计反映又有两种方式:通过确认在表内揭示和通过披露在表外报告。是表内确认还是表外披露,涉及会计内部反映方式的边界。会计信息应该反映经营主体的风险,从微观角度看,以利于信息使用者决策;从宏观角度 Accounting objects are transactions or events, but not all aspects of a transaction or event are accounted for in accounting. Accounting reflects or not reflected, involving the accounting of the border. There are two more ways accounting can be reflected: reporting on the table by revealing it and disclosing it off the table. Whether the statement of confirmation or off-balance-sheet disclosure relates to the internal reflection of accounting. Accounting information should reflect the risk of the main business, from a micro perspective, in order to facilitate the decision-making of information users; from a macro perspective