会计大要素（ elements of accounting）.docVIP

会计6大要素（6 elements of accounting） 1, what are the 6 basic elements of accounting? Assets, liabilities, owners equity, income, expenses, profits Assets + expenses = Liabilities + owners equity + income 2, what are the 3 statements of accounting? Balance sheet, cash flow statement, income statement (also known as profit and loss statement) 3, what is the difference between return and capital expenditure? Capital expenditure is the expenditure incurred in order to obtain the income of a plurality of accounting periods (such as the purchase of fixed assets and the expenditure of purchasing raw materials) The revenue expenditure is the expenditure incurred in the period of the accounting period (the cost of water and electricity, the sales cost of the current period, etc.) Generally speaking, capital expenditure should first be included in the cost of assets when it occurs, and then the value of consumption will be converted into the current cost with the use of income; and the income expenditure will be treated as a cost in the current period. 4, what are the methods adopted in the depreciation of fixed assets? They are divided into two categories: straight line method and accelerated depreciation method The straight line method includes the average length method and the work load method Accelerated depreciation method includes double declining balance method and annual sum method 5, what is the book value of fixed assets? No negative values. 6, after the introduction of the new accounting standards, what are the impact on the enterprise? The new accounting standards constitute a new accounting basic system, which has a greater impact on the financial statements of the operating results. 1 in terms of income tax, on the one hand, the new standard requires enterprises to determine their tax base when they obtain assets and liabilities, while under the old accounting standards, most enterprises adopt tax payable accounting. After the implementation of the new standard, the