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“什么叫会计”,对这个问题的概括和阐述,基本上有以下三种:其—认为:“会计是经济核算方法的一种。它主要运用货币形式,通过记帐、算帐、报帐等手段,核算和分析企业,单位的各项经济活动或财务收支,反映和监督经济过程及其结果。”其二认为:“会计是管理经济的一种工具……,要进行生产,就必须通过记录、计算、分析和考核等方法来反映和监督生产过程中的经济活动……,会计就是反映和监督经济活动的一种工具。”其三认为:“会计是人们反映和监督价值耗费、价值形成、价值实现、价值补偿和分配过程的一种管理活动”
“What is Accounting”? There are basically three kinds of generalizations and expositions on this issue: - It says: “Accounting is a kind of economic accounting method, which mainly uses the form of money, through accounting, accounting, And other means, accounting and analysis of enterprises, units of the economic activities or financial revenues and expenditures, reflecting and monitoring the economic process and its results. ”Second, that:“ Accounting is a tool for managing the economy ......, to carry out the production It is necessary to reflect and supervise the economic activities in the production process by means of records, calculation, analysis and examination, etc. Accounting is a tool to reflect and supervise economic activities. ”The third one states:“ Accounting is one in which people reflect and supervise the value and expense , Value formation, value realization, value compensation and distribution process of a management activity ”