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六财务报表的要素及其确认与计量体现财务会计的目标财务会计概念结构必须是一个协调一致的体系。它的科学严密性和一贯性表现在:目标决定会计信息的质量特征,提供对决策有用的信息则主要靠财务报表。为了表现不同类型的信息,财务报表的构成要先按一定的标志分成若干(为数不多)概括的类别。如:资产、负债、收入、费用,等等。这些概括性的大类通常称为报表的要素。虽然,要素也是信息,但财务信息是一个具有多层结构的组织,财务报表的要素还必须进一步分成项目和细
6. Elements of financial statements, their confirmation and measurement reflect the objective of financial accounting The conceptual structure of financial accounting must be a coordinated and consistent system. Its scientific rigor and consistency are reflected in: The target determines the quality characteristics of accounting information, and providing useful information for decision-making depends mainly on financial statements. In order to represent different types of information, the composition of the financial statements must first be divided into a number of (few) general categories according to certain signs. Such as: assets, liabilities, income, expenses, etc. These general categories are often referred to as report elements. Although elements are also information, financial information is an organization with a multi-layered structure. Elements of financial statements must be further divided into items and details.