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1、会计基础重难点问题（Accountingbasis,keyanddifficultproblem）I.theobjectofaccountingTheobjectofaccountingisthecontentofaccountingandmanagement.Fromthedefinitionofaccounting,accountingandmanagementistheprocessofcapitalmovementintheprocessofexpandingreproduction.Moneymovementreferstothefactthatmoneycanbee
2、xpressedintheprocessofreproduction.Therefore,theobjectofaccountingcanbeexpressedastheaspectofmonetaryperformanceintheprocessofreproduction.Thebasicaccountingcourseisbasedontheexplanationoftheenterprise,andtheaccountingobjectoftheenterpriseisthecapitalmovementintheenterprisemanagementactivity
3、.Thecapitalmovementofanenterpriseistheprocessofraisingfunds,usingfundsandrecoveringfunds.Therearetwomainwaystoraisefunds:oneisthemoneyinvestedbytheinvestor,theotheristhemoneyborrowedfromthecreditor.Investorsputmoneyintotheenterprise,productionmanagementwhichrequirestheparticipationofenterpri
4、ses,sharetheprofitsorlossesinthedissolutionofenterpriseburden,havetherighttorecovertheinvestmentandprofitdistribution,wecalltherightsandinterestsoftheowners,owners'equityfromtheamountofspeakingistoacertaintimepointenterpriseinvestorscanrecovertheprincipalplusnetprofitnotassigned.Toborrowmone
5、yfromcreditors,theenterprisewilleventuallyrepaythedebtontime.Oncethefundsareborrowed,thatis,theamountowedtothecreditor,whichwecalldebt,isthedebtoftheenterprise.Liabilitiesandowners'equityarethewaysinwhichenterprisescanraisefunds,ortheycanbesaidtobethetwosourcesofenterprisefunds.Thefundinvest
6、edbytheenterprisereceivedbytheenterprisereferstothefundsreceivedbytheenterpriseintheregistrationoftheadministrativedepartmentforIndustryandcommerce,thatis,capitalreferstotheregisteredcapitalingeneral.Enterprisestoraisecapitalaccordingtothedifferentinvestmentmainbodyisdividedintostatecapital,
7、corporatecapital,personalcapital,foreigncapitalinvestment;accordingtotheforms,canbedividedintomonetaryinvestmentandrealinvestment,securitiesinvestment,intangibleassetsinvestment.Thefundsraisedbyenterprisesshouldbeusedinallaspectsinordertomaintainth
