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为帮助同学们更好地复习掌握《商业会计学》这门课的知识,我们把各章的主要内容及重点提示如下:第一章概论1.商业会计的概念.商业会计是以货币为主要计量单位,通过对商业企业经济活动进行反映和监督,并运用会计信息参与预测、决策的一种管理活动。它是商业经济管理的一个重要组成部分。2.商业会计的职能.商业会计的职能,是指商业会计本身具有的功能。概括来讲就是反映.监督,参与管理决策,具体表现在以下几个方面:①反映经济情况;②监督经济活动;③控制经济过程;④考核经济效果;⑤预测经济前景;⑥参与管理决策。
In order to help students better review and master the knowledge of the “Business Accounting” course, we put the main contents and highlights of each chapter as follows: Chapter 1 Introduction 1. The concept of business accounting. Commercial accounting is mainly based on currency. The measurement unit reflects and supervises the economic activities of commercial enterprises, and uses accounting information to participate in a management activity of forecasting and decision making. It is an important part of business economic management. 2. The function of commercial accounting. The function of commercial accounting refers to the function of business accounting itself. In summary, it is to reflect, supervise, and participate in management decision-making, specifically in the following aspects: 1 reflect economic conditions; 2 supervise economic activities; 3 control economic processes; 4 assess economic effects; 5 forecast economic prospects; 6 participate in management decision-making.