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一、总论(一)会计基础理论1.会计与会计目标2.会计与社会环境3.会计理论结构4.现代会计的两大分支(1)财务会计(2)管理会计(二)会计核算的基本前提1.会计主体2.持续经营3.会计分期4.货币计量
I. General Theory of Accounting 1. Basic Accounting Theory 1. Accounting and Accounting Objectives 2. Accounting and Social Environment 3. Accounting Theory and Structure 4. Two Branches of Modern Accounting (1) Financial Accounting (2) Management Accounting (2) Accounting The basic prerequisites 1. Accounting entities 2. Continuing operations 3. Accounting period 4. Currency measurement