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2010年新会计准则中对工业企业经营工业生产以外的其他业务所取得的收入,按规定应交的营业税,采用的会计核算方法发生了改变。对会计确认、计量的基本原则——因果配比原则的准确理解和正确运用,是促成这一变化的主要因素。通过费用的概念、费用成本的关系、费用收入的因果配比关系等基本理论的分析,加深对这一基本原则的认识和把握,能辅助以权责发生制为基础的会计要素确认原则在正确计算当期损益,向企业管理者提供正确的经营管理信息,提高企业经营管理有效性方面发挥积极作用。
2010 new accounting standards for industrial enterprises operating outside the industrial production of other business revenue, business tax required to be paid, the use of accounting methods have changed. The basic principle of accounting recognition, measurement - the principle of causation accurate understanding and correct use, is the main factor contributing to this change. Through the analysis of basic theories such as the concept of cost, the relationship between cost and cost, and the causal relationship between fee income and income, deepening the understanding and grasping of this basic principle can assist the accounting principle of accrual basis to be correct Calculate the current profits and losses, provide managers with the correct management information, and improve the effectiveness of business management and play an active role.