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经济活动、经济业务、会计事项是财会工作中经常遇到的概念,弄清这三个概念和它们之间的关系,对于做好财会工作是十分必要的。首先,弄清概念:(1)经济活动:指社会再生产过程中生产、交换、分配、消费等活动。在企业里指生产经营活动,包括供应、生产、销密、分配等环节的活动。(2)经济业务:指能用货币计价并能引起资金增减变动和已取得原始凭证的经济活动,如现金、银行存歙的收付。材科的采购、收发,生产的耗费,销售收入的形成,税、利、费的上交等。(3)会计事项:
Economic activities, economic operations, and accounting matters are often encountered concepts in accounting work. It is necessary to clarify the three concepts and the relationship between them in order to do a good job in accounting. First of all, to clarify the concept: (1) Economic activity: refers to the production, exchange, distribution, consumption and other activities in the process of social reproduction. In the enterprise, it refers to production and business activities, including activities such as supply, production, sales and distribution. (2) Economic business: Refers to economic activities that can be denominated in currency and can cause changes in capital and have obtained original vouchers, such as receipt and payment of cash and bank deposits. The purchasing, sending and receiving of materials, the cost of production, the formation of sales revenue, and the payment of taxes, profits, and fees. (3) Accounting matters: