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帐户对应关系是会计原理中的一项重要内容,也是会计实务中处理会计事项的一项重要工作。它是在复式记帐法下,同一会计事项中不同帐户之间相互依存相互制约的关系。全面深刻地认识帐户对应关系,对于我们准确处理会计事项,正确编制会计分录具有指导意义。正确认识帐户对应关系,实质上是认识帐户对应关系具有哪些基本特性。对此应从空间上和时间上作立体考察。从空间上看,帐务对应关系具有客观性、排他性、复合性和等量性;从时间上看,帐务对应关系具有连贯性。
Account correspondence is an important part of accounting principles, but also an important part of accounting practices that deals with accounting matters. It is in the double entry method, the same accounting matters in different accounts interdependence between the mutual constraints. Comprehensive and profound understanding of the correspondence between the accounts for our accurate accounting matters, the correct preparation of accounting entries with guidance. Correct understanding of the correspondence between accounts, in essence, is to understand what the corresponding characteristics of the account has. This should be three-dimensional investigation of space and time. From the perspective of space, the correspondence of accounts has objectivity, exclusivity, compounding and equivalence; from the time point of view, the correspondence of accounts has a consistency.