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    What Are The Accounting Elements Of The Accounting Basis?

    2015/6/16 19:58:00 31

    Accounting BasisAccounting ElementsFinancial Management

    Accounting elements refer to which parts are constituted by accounting objects. They are the basic classification of the specific contents of accounting objects according to their economic characteristics. They are the concretion of accounting objects and the basic elements of accounting statements.

    The following six elements are analyzed concretely.

    The six category of accounting elements is the content that accountants should reflect and supervise.

    Among them, the three elements of assets, liabilities and owner's rights and interests are the components of the balance sheet, the static expression of the capital movement, and the three elements of income, cost and profit are the constituent elements of the profit statement and the dynamic expression of the capital movement.

    Assets refer to the resources that enterprises are possessed or controlled by enterprises because of past pactions or events, and are expected to bring resources that are squeezed by enterprises, including all kinds of property, creditor's rights and other rights.

    Take the factory buildings in the fixed assets as an example, it has the following characteristics: it is formed by past investment or other matters; the enterprise has the right to manage or use the plant for its ownership of the house and the right to use the land; its value can be determined through book record or asset valuation; the workshop can bring benefits to the production and operation of the enterprise.

    In accounting, in order to better reflect the financial situation of enterprises and accurately evaluate the liquidity of assets, assets are usually classified into two categories: current assets and non current assets.

    Current assets are assets that can be converted or consumed within a year (one year) or within a normal business cycle of not more than one year, including cash in stock, bank deposits, paction financial assets, receivables and prepayments.

    Non current assets refer to assets that can be realised or consumed over a year or more than a business cycle, usually including long-term investments, fixed assets, intangible assets, deferred income tax assets and other non current assets.

    Liabilities refer to the existing obligations of enterprises due to past pactions or events, which are expected to cause economic benefits to flow out of enterprises.

    In accounting, the following circumstances can not be identified as

    Liabilities

    :

    (L) debts that may be generated by an enterprise in anticipation of future pactions or events cannot be handled as an accounting liability.

    If the supply contract signed between an enterprise and a supplier is not allowed, the enterprise can not take it as a liability.

    (2) the obligation that enterprises can avoid can not be treated as liabilities in accounting.

    Such as the general liability of the enterprise.

    (3) the amount of liabilities can not be measured in monetary terms.

    Liabilities can be classified into current liabilities and non current liabilities according to liquidity.

    Current liabilities refer to debts that will be repaid within a normal operating period of one year (including one year) or less than one year, including short-term loans, notes payable, accounts payable, dividends payable, payable taxes, interest payable and pre paid items.

    The term "non current liabilities" refers to debts that are repaid for a period of one year or more than one year, including long-term loans and bonds payable.

    Owners' equity refers to the residual rights and interests enjoyed by the owners after deducting liabilities.

    The owner's equity of a company is also known as stockholder's equity.

    Owner's equity indicates the ownership relationship of an enterprise, that is, who owns it.

    According to the degree of stability of owner's rights and interests, it can be divided into:

    (1) paid up capital.

    It is the capital invested by an investor in an enterprise.

    (2) capital surplus.

    It refers to the accumulation outside the source of the enterprise, including accepting donations, issuing premium and pferring funds.

    (3) surplus reserves.

    It refers to all kinds of provident fund extracted from the after tax profits according to the state laws, including statutory surplus MPF and any surplus provident fund.

    (4) to distribute profits.

    It refers to the total profit allocated at the end of the year, including the undistributed profit accumulated by the enterprise in the previous year in order to achieve the undistributed profit realized in the current year.

      

    income

    It refers to the total inflow of economic interests, which is caused by the increase of owners' equity in the daily activities, and has nothing to do with owner's investment capital.

    This kind of total flow represents the increase of assets or repayment of debts, including main business income, other business income and net investment income.

    The main business income is the income gained by the basic business activities of the enterprise, such as the sales revenue of the industrial enterprise, the sales revenue of the commercial enterprise, the construction and installation income of the construction enterprise, etc.

    Other business income refers to the income generated by enterprises' non regular and part-time business.

      

    Cost

    It refers to the total outflow of economic interests that are not related to the owners' distribution profits, which occurs in the daily activities of an enterprise.

    If an enterprise wants to carry out production and operation activities and earn income, it must take certain costs accordingly, for example, the industrial enterprises should spend raw materials, fuel and power in the production process, and the depreciation and repair costs of the machinery and equipment will take place, and the wages of workers and other production costs should be paid.

    The object that can be targeted in the cost and determine the specific cost object is the manufacturing cost, such as the direct material cost for manufacturing a product, and the period cost, such as the wages of the enterprise management personnel, which can not be objectified in the cost.

    Profit refers to the operating results of an enterprise during a certain accounting period.

    Profits include net income after deduction of expenses, gains or losses directly counted into current profits, etc.

    Sometimes, if the income of an enterprise is not enough to cover the difference in expenses, it will result in a loss.

    (1) operating profit.

    Profits or losses are mainly realized through sales.

    The sales revenue that an enterprise obtains through selling its products will be the operating profit of an enterprise after the loss of sales cost, management expenses, financial expenses and assets impairment losses, plus the balance of the fair value change income and the investment income after the sales income is offset by operating costs and business taxes and additional expenses.

    (2) total profit.

    The company's operating profit plus extra income, minus the balance after extra expenses, forms the total profit of the enterprise.

    (3) net profit.

    The total profit realized by enterprises should be adjusted according to the state regulations, and the income tax should be paid according to law.

    The total profit of the current period minus the balance after income tax forms the net profit of the enterprise.


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