DUIYUGANGRUXINGDEHUIJIRENLAISHUO,RUMENDEJICHUJIUSHIYAOZHANGWOZUIJIBENDEXINGYEZHISHI,ERZUOWEIHUIJIRENDENI,HUIJIRUMENDEJICHUZHISHINIZHIDAOYOUNAXIENI?XIAMIANXIAOBIANJIUGENDAJIAJIANGJIEYIXIAHUIJIYAOSU。

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什么是會計要素?

HUIJIYAOSUSHIZHIHUIJIBAOBIAODEJIBENGOUCHENGYAOSU。HUIJIYAOSUSHIDUIHUIJIDUIXIANGSUOZUODEJIBENFENLEI,SHIHUIJIHESUANDUIXIANGDEJUTIHUA,SHIYONGYUFANYINGHUIJIZHUTICAIWUZHUANGKUANGHEJINGYINGCHENGGUODEJIBENDANWEI。

會計要素包括有哪些?

WOGUO《QIYEHUIJIZHUNZE》JIANGHUIJIYAOSUFENWEIZICHAN、FUZHAI、SUOYOUZHEQUANYI(GUDONGQUANYI)、SHOURU、FEIYONG(CHENGBEN)HELIRUNLIUGEHUIJIYAOSU。

QIZHONG:QIAN3XIANGYAOSU,YUZICHANFUZHAIBIAOZHONGCAIWUZHUANGKUANGDEQUERENZHIJIELIANXI。SHIQIYECAIWUZHUANGKUANGDEJINGTAIFANYING;HOU3XIANGYAOSU,YULIRUNBIAOZHONGDEJINGYINGYEJIDEQUERENJILIANGLIANXI,SHICONGDONGTAIJIAODUFANYINGQIYEDEJINGYINGCHENGGUO。

1、ZICHAN

ZICHANTONGCHANGFENWEILIUDONGZICHANHEGUDINGZICHANLIANGDALEI,QIANZHERUHUOBIZICHAN、CUNHUO、YINGSHOUZHANGKUANDENG,HOUZHERUCHANGQITOUZI、FANGWUSHEBEIDENG。GENJUJINGJIZHOUZHUANTEXINGDEBUTONG,ZICHANKEYIFENWEILIUDONGZICHAN、CHANGQITOUZI、GUDINGZICHAN、WUXINGZICHANHEDIYANZICHANDENG。LINGWAI,GENJUTESHUDEMUBIAO,ZICHANYOUHUAFENWEIFEIJINRONGZICHANHEJINRONGZICHAN,HUOBIXINGZICHANHEFEIHUOBIXINGZICHANDENGLEIBIE。

2、FUZHAI

FUZHAIYIBANANQICHANGHUANSUDUHUOCHANGHUANSHIJIANDECHANGDUANHUAFENWEILIUDONGFUZHAIHECHANGQIFUZHAILIANGLEI。LIUDONGFUZHAISHIZHIJIANGZAI1NIANYINEI(HAN1NIAN)HUOYIGEYINGYEZHOUQINEICHANGHUANDEZHAIWU,ZHUYAOBAOKUODUANQIJIEKUAN、YINGFUPIAOJU、YINGFUZHANGKUAN、YUSHOUHUOKUAN、YINGFUGONGZI、YINGJIAOSHUIJIN、YINGFULIRUN、QITAYINGFUKUAN、YUTIFEIYONGDENG。CHANGQIFUZHAISHIZHICHANGHUANQIZAI1NIANYISHANG(BUHAN1NIAN)HUOYIGEYINGYEZHOUQIYISHANGDEZHAIWU,BAOKUOCHANGQIJIEKUAN、YINGFUZHAIQUAN、CHANGQIYINGFUKUANDENG。

3、SUOYOUZHEQUANYI

SUOYOUZHEQUANYIJIUSHITOUZIZHEDUIQIYEJINGZICHANDESUOYOUQUAN,YOUCHENGWEIGUDONGQUANYI。SUOYOUZHEQUANYISHISUOYOUZHEDUIQIYEZICHANDESHENGYUSUOQUQUAN。

4、SHOURU

四肖三期内3必出一期中精准四肖SHOURUSHIZHIQIYEZAIRICHANGHUODONGZHONGXINGCHENGDE、HUIDAOZHISUOYOUZHEQUANYIZENGJIADE、YUSUOYOUZHETOURUZIBENWUGUANDEJINGJILIYIDEZONGLIURU。YINCI,SHOURUSHIHUIJIHUODONGDAILAIDEJIEGUO。

5、FEIYONG

HUIJISHANG,FEIYONGSHIZHIQIYEZAIRICHANGHUODONGZHONGFASHENGDE、HUIDAOZHISUOYOUZHEQUANYIJIANSHAODE、YUXIANGSUOYOUZHEFENPEILIRUNWUGUANDEJINGJILIYIDEZONGLIUCHU。ZUOWEIYIXIANGHUIJIYAOSUDEFEIYONGKEYIKANZUOSHOURUDEJIANXIANG,YEKEYISHUOFEIYONGSHIXIAOHAODIAOHUOZHEZHUANYICHUQUDEZICHAN。

6、LIRUN

LIRUNSHIZHIQIYEZAIYIDINGHUIJIQIJIANDEJINGYINGCHENGGUO,SHIYIZHONGSHOUHUO。RUGUOQIYESHIXIANLELIRUN,BIAOMINGQIYEDESUOYOUZHEQUANYIJIANGZENGJIA,YEJIDEDAOLETISHENG;FANZHI,RUGUOQIYEFASHENGLEKUISUN(JILIRUNWEIFUSHU),BIAOMINGQIYEDESUOYOUZHEQUANYIJIANGJIANSHAO,YEJIXIAHUALE。

會計要素的確認

四肖三期内3必出一期中精准四肖HUIJIYAOSUSHIDUIHUIJIDUIXIANGJINXINGDEJIBENFENLEI,SHIHUIJIHESUANDUIXIANGDEJUTIHUA。

TONGGUOHUIJIYAOSUDUIHUIJIDUIXIANGDEFENLEI,WEIHUIJIHESUANTIGONGLEJICHU,YEWEICAIWUBAOBIAODEGOUZHUTIGONGLEJIBENJIAGOU。

HUIJIYAOSUSHIZHIHUIJIBAOBIAODEJIBENGOUCHENGYAOSU。WOGUO《QIYEHUIJIZHUNZE-JIBENZHUNZE》JIANGHUIJIYAOSUFENWEIZICHAN、FUZHAI、SUOYOUZHEQUANYI(GUDONGQUANYI)、SHOURU、FEIYONG(CHENGBEN)HELIRUNLIUGEHUIJIYAOSU。

ZICHAN、FUZHAIHESUOYOUZHEQUANYIJIFANYINGQIYEZAIYIDINGRIQIDECAIWUZHUANGKUANG,SHIDUIQIYEZIJINYUNDONGDEJINGTAIFANYING,SHUYUJINGTAIYAOSU,SHIZICHANFUZHAIBIAODEGOUCHENGYAOSU。

四肖三期内3必出一期中精准四肖SHOURU、FEIYONGHELIRUNSANXIANGHUIJIYAOSUFANYINGQIYEZAIYIDINGSHIQIDEJINGYINGCHENGGUO,SHIDUIQIYEZIJINYUNDONGDEDONGTAIFANYING,SHUYUDONGTAIYAOSU,SHILIRUNBIAODEGOUCHENGYAOSU。

HUIJIGONGZUOJIUSHIWEIRAOZHUHUIJIYAOSUDEQUEREN、JILIANG、JILUHEBAOGAOZHANKAIDE。QUERENSHIZHIFUHEHUIJIYAOSUDINGYIHEQUERENTIAOJIANDEXIANGMU,NARUZICHANFUZHAIHELIRUNBIAODEGUOCHENG。

會計要素的計量

JIBENZHUNZEDISISHIYITIAOGUIDING:QIYEZAIJIANGFUHEQUERENTIAOJIANDEHUIJIYAOSUDENGJIRUZHANGBINGLIEBAOYUHUIJIBAOBIAOJIQIFUZHUSHI,YINGDANGANZHAOGUIDINGDEHUIJIJILIANGSHUXINGJINXINGJILIANG,QUEDINGQIJINE。GUIDINGHUIJIYAOSUZAIJILIANGSHIKEGONGXUANZEDEJILIANGSHUXINGBAOKUO:

1.LISHICHENGBEN

四肖三期内3必出一期中精准四肖LISHICHENGBENSHIZHIZICHANQUDEHUOGOUJIANSHIFASHENGDESHIJICHENGBEN。BENZHUNZEGUIDING,ZAILISHICHENGBENJILIANGXIA,HUOZHEANZHAOGOUZHIZICHANSHISUOFUCHUDEDUIJIADEGONGYUNJIAZHIJILIANG。FUZHAIANZHAOCHENGDANXIANSHIYIWUDEHETONGJINE,HUOZHEANZHAORICHANGHUODONGZHONGWEICHANGHUANFUZHAIYUQIXUYAOZHIFUDEXIANJINHUOZHEXIANJINDENGJIAWUDEJINEJISUAN。

2.ZHONGZHICHENGBEN

四肖三期内3必出一期中精准四肖ZHONGZHICHENGBENYECHENGWEIXIANXINGCHENGBEN,SHIZHIANZHAODANGQISHICHANGTIAOJIAN,ZHONGXINQUDETONGYANGYIXIANGZICHANSUOZHIFUDEXIANJINHUOXIANJINDENGJIAWUJINE。

3.KEBIANXIANJINGZHI

KEBIANXIANJINGZHISHIZHIZAIZHENGCHANGSHENGCHANJINGYINGGUOCHENGZHONG,YIYUJISHOUJIAJIANQUJINYIBUJIAGONGCHENGBENHEYUJIXIAOSHOUFEIYONGYIJIXIANGGUANSHUIFEIHOUDEJINGZHI。

四肖三期内3必出一期中精准四肖KEBIANXIANJINGZHISHIZAIBUKAOLVZIJINSHIJIANJIAZHIDEQINGKUANGXIA,JILIANGZICHANZAIZHENGCHANGSHENGCHANJINGYINGZHONGKEDAILAIDEYUQIJINGXIANJINLIURUHUOLIUCHU。KEBIANXIANJINGZHITONGCHANGYINGYONGYUCUNHUOZICHANZAIJIANZHIQINGKUANGXIADEHOUXUJILIANG。

KEBIANXIANJINGZHIJILIANGJINSHIYONGYUZICHANJILIANG,BUSHIYONGYUFUZHAIDEJILIANG。

4.XIANZHI

XIANZHISHIDUIWEILAIXIANJINLIULIANGYIQIADANGDEZHEXIANLVJINXINGZHEXIANDEJIAZHI。

5.GONGYUNJIAZHI

四肖三期内3必出一期中精准四肖GONGYUNJIAZHISHIZHIZAIGONGPINGJIAOYIZHONG,SHUXIQINGKUANGDEJIAOYISHUANGFANGZIYUANJINXINGZICHANJIAOYIHUOZHEZHAIWUQINGCHANGDEJINE。

四肖三期内3必出一期中精准四肖ZAIGEZHONGHUIJIYAOSUJILIANGSHUXINGZHONG,LISHICHENGBENTONGCHANGFANYINGZICHANHUOFUZHAIGUOQUDEJIAZHI,ERZHONGZHICHENGBEN、KEBIANXIANJINGZHI、XIANZHIYIJIGONGYUNJIAZHITONGCHANGFANYINGDESHIZICHANHUOFUZHAIDEXIANSHICHENGBENHUOXIANSHIJIAZHI。QIYEZAIDUIHUIJIYAOSUJINXINGJILIANGSHI,YIBANYINGDANGCAIYONGLISHICHENGBEN。

四肖三期内3必出一期中精准四肖YISHANGJIUSHIYOUGUANHUIJIRUMENJICHU“HUIJIYAOSU”DEZHISHINEIRONG,RUGUODAJIAXIANGLEJIEXUEXIGENGDUOHUIJIRUMENJICHUZHISHI,KEYIGUANZHUBENWANGZHAN。

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