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《会计学》(下)资产部分,共分六章,货币资金、应收及预付款、存货、投资、固定资产、无形资产及递延资产。下面仅就参加编写教材过程中的一些体会,谈谈如何掌握改革后的最新考试教材的有关内容。由于资产部分的内容较多,故分两讲。一、如何从整体上掌握资产核算的内容从资产核算看,这次改革首先从改革资产的定义入手,指出:“资产是企业由于过去的经济活动所形成的、目前所拥有或控制的、能以货币计量、并能为企业提供未来经济利益的经济资源。”这是观念上的变化,它明确了资产的实质是一种经济资源,指出了资产与企业的关系:目前为企业所拥有或控制。可见,改革之后,资产从定义直至资产核算的一系列问题,都发生了变化。如何掌握这些变化,最根本的依据是财政部去年12月正式颁布的《企业会计准则》,
The “Accounting” (below) assets section is divided into six chapters, monetary capital, receivables and advances, inventory, investment, fixed assets, intangible assets and deferred assets. The following is just to participate in the preparation of teaching materials in the process of some experience, talk about how to grasp the contents of the reform of the latest exam materials. Due to the large amount of assets, it is divided into two sessions. First, how to grasp the content of asset accounting as a whole From the perspective of asset accounting, this reform starts with the definition of reforming assets and points out that: “Assets are formed by enterprises’ economic activities in the past and they are currently owned or controlled. An economic resource that measures money and provides economic benefits for the company in the future.” This is a change in the concept. It clarifies that the essence of an asset is an economic resource and points out the relationship between the asset and the enterprise: it is currently owned by the enterprise or control. It can be seen that after the reform, a series of problems have changed from definition to asset accounting. How to master these changes is based on the “Accounting Standards for Business Enterprises” officially promulgated by the Ministry of Finance in December last year.