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第一章 总论 本章概括阐述了诸如会计的概念、职能、属性、对象、任务、方法等基本理论问题。学习时应重点理解掌握下列问题:(本文对每一问题均不作答案,只列示内容提要。) 一、什么是会计? 会计包括着两个方面的函义:它既是经济管理的工具,又是经济管理的组成部分。 二、为什么说经济越发展会计越重要? 会计是适应于人们组织和管理生产的需要而产生的,并且它也将随着生产的发展而发展。生产越发展,人们也就越需要利用会计来提供信息资料,并且,由于现代会计成为了管理的组成部分,使它在生产中的重要地位更得以突出。
Chapter One General Introduction This chapter provides an overview of the basic theoretical issues such as the concept, functions, attributes, objects, tasks and methods of accounting. Learning should focus on understanding to master the following issues: (This article does not answer every question, only a summary of the content.) First, what is accounting? Accounting includes two aspects of the letter: it is both a tool for economic management, and It is an integral part of economic management. Second, why is it that the more important the economy is to develop accounting, the more important it is that accounting is adapted to the needs of people in organizing and managing production, and it will also develop with the development of production. The more the production is developed, the more people will need to use accounting to provide information and, as modern accounting becomes an integral part of management, making it more prominent in production.