“会计记录是在确认和计量基础上对经济业务事项运用会计科目进行账务处理的方法。我国以前的会计制度主要是以会计科目和会计报表形式加以规定的,其中涵盖了会计确认和计量的内容,将会计确认、计量、记录和报告融为一体。新会计准则改变了这种传统的做法,明确了会计确认、计量报告构成会计准则体系的正文,从而实现了国际趋同,同时根据会计准则规定了156个会计科目及其主要帐务处理,作 ”Accounting records are based on the confirmation and measurement of the economic affairs of the accounting subjects used in accounting treatment.China’s previous accounting system is mainly in the form of accounting subjects and accounting statements, which covers the accounting verification and measurement The new accounting standards have changed this traditional approach, made clear the accounting confirmation, measurement report constitutes the body of the accounting standards system, so as to achieve international convergence, at the same time based on accounting The guidelines set out 156 accounting subjects and their main accounting treatments