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会计平衡式:资产=负债+所有者权益,实质上是会计对象的公式化。它表达的是企业的财务状况,反映会计要素的基本平衡关系,是会计报表、复式记帐的基本依据和理论基础。如所知,会计平衡式所反映的只是会计事项发生时量的增减及平衡关系,至于增减部分对总体平衡式的影响以及影响的程度和原因却无从反映。进一步地,关于平衡式内蕴规律及相关理论的揭示与陈述,更是一纸空文,无以论及。
Balanced accounting: Assets = Liabilities + Owners’ Equity, essentially accounting for the formulation of accounting objects. It expresses the company’s financial status, reflects the basic balance of accounting elements, and is the basic basis and theoretical basis for accounting statements and double-entry bookkeeping. As far as is known, the balance of accounting reflects only the increase and decrease in the amount of accounting events and the equilibrium relationship. As for the impact of the increase and decrease on the overall balance, and the extent and causes of the impact, it cannot be reflected. Further, the disclosure and presentation of balanced intrinsic laws and related theories are even more inconceivable.