Accounting Basis: The Specific Contents Of Accounting

According to the tenth provision of China's accounting law, the following pactions or events should be dealt with accounting procedures and accounting.

1. payments and the receipt and payment of certificates of value.

Money is the monetary fund as a means of payment. It mainly includes cash in cash, bank deposits and other foreign deposits, such as cash and bank deposits, bank draft deposits, bank promissory notes deposits, credit card deposits, letters of credit deposits, etc.

Negotiable securities are securities that represent ownership or control of certain property, such as treasury bonds, stocks, etc.

And so on.

(focus on multiple choice questions)

Two

Transceiver, increase and decrease and use

3. the occurrence and settlement of claims and debts.

4. capital increase or decrease

5. revenue, expenses, costs, costs

Income refers to the total inflow of economic interests formed by enterprises in daily activities such as selling goods, providing labor services and pferring the right to use assets.

Expenditure refers to the actual expenditure of the unit and the expenses and losses other than the normal production and operation activities.

Cost refers to the reduction of owners' rights and interests in enterprises' daily activities, and the total outflow of economic benefits which are not related to the distribution of profits to owners.

Cost is the expenses incurred by enterprises for the production of products and the provision of services. It is the cost of collecting products and service objects according to certain types and quantities, and is the cost of objectification.

6. calculation and processing of financial results

Financial results are the final financial results of a company's production activities during a certain period of production. It is the difference between the various income (income) realized by a company during a certain accounting period, which is greater than the related expenses (expenses, etc.).

If the income is less than the cost, the difference is the loss of the enterprise.

7. other matters requiring accounting procedures and accounting.

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The object of accounting refers to the contents of accounting and supervision by accountants.

Any economic activity that a specific subject can express in money is the content of accounting and supervision, that is, the object of accounting.

Monetary activities are usually referred to as value movements or capital movements.

Therefore, the content of accounting and supervision is the movement of funds.

Capital investment refers to the acquisition of funds, which is the starting point of capital movement. The funds invested in enterprises include the funds invested by investors and the funds borrowed from creditors. The former forms owners' equity and the latter belongs to creditors' rights and interests, that is, the liabilities of enterprises.

The withdrawal of capital refers to the withdrawal of funds from the enterprise and the withdrawal of the cycle and turnover of the enterprise.

Capital withdrawal is the end of the capital movement, which mainly includes paying debts, paying taxes in accordance with the law, and distributing profits to owners.

The capital movement of industrial enterprises, including the raising of funds, the circulation and turnover of funds, and the withdrawal of funds, are the objects of accounting for industrial enterprises.

The circulation and turnover of capital are the main components of the capital movement. Enterprises use capital in the production and operation process to form the circulation and turnover of funds, which are divided into three stages: supply process, production process and sales process.

Capital movement is the highest generalization of accounting and supervision contents, the first level of accounting objects, the second level accounting elements of accounting objects, and the third level is accounting subjects.