会计基础重 难 点 问 题(accounting basis, key and difficult problem)

会计基础重 难 点 问 题(accounting basis, key and difficult problem)

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时间:2018-07-19

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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

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