会计的职能与对象（Functions and objects of accounting）.docVIP

下载本文档

21
0
约8.59千字
约 9页
2017-07-24 发布于河南
举报
版权申诉

会计的职能与对象（Functions and objects of accounting）.doc

1、本文档共9页，可阅读全部内容。
2、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
5、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
6、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
7、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
8、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

会计的职能与对象（Functions and objects of accounting）

会计的职能与对象（Functions and objects of accounting） Accounting functions and objects: 2011, accounting certificate examination, accounting basis review outline The first chapter is general introduction Section 1 functions and objects of accounting I. The concept of accounting 1, the meaning of Accounting: accounting is the main measurement unit of money, reflecting and supervising the economic activities of an enterprises economic activities. Accounting essence: a kind of economic management work Accounting object: economic activity of a unit Basic functions of Accounting: Reflection and supervision The main measurement unit, the currency is the main measurement unit, but not the only unit of measurement 2. Classification of Accounting: accounting certificate Accounting is divided into financial accounting and management accounting according to the object of its report. (1) financial accounting Focus on providing information about the companys financial position, business results and cash flow to the external stakeholders Focusing on past information, providing information is an objective reflection of past production and management activities. (2) management accounting: Focus on providing internal managers with information needed for business planning, management, and forecasting decisions. Providing future information and providing data for internal management. [radio] the goal of financial accounting is to serve the external users of accounting information, and in this sense financial accounting is also called () A earnings accounting, B external accounting, C internal accounting, D decision accounting Answer: B Analysis: financial accounting is also called external accounting; management accounting is also called internal accounting [multiselect] financial accounting focus to enterprise external relations provide the enterprise (information) A financial position, B operating results, C, cash flow, D, forecasting, decision making Answer: ABC [financial judgment] financ