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一、会计核算相关知识(一)会计核算定义。会计核算是以货币为主要量度,对企业、机关、事业单位或其他经济组织的生产经营活动或预算执行的过程与结果进行连续地、系统地记录,定期编制会计报表,形成一系列财务、成本、成本指标,据以考核经营目标或计划的完成情况,为经营决策的制定和国民经济计划的综合平衡提供可靠的信息和资料。
First, the accounting knowledge (A) of the definition of accounting. Accounting is based on the currency as the main measure to continuously and systematically record the process and result of the production and business activities or budget implementation of enterprises, institutions, public institutions or other economic organizations. The accounting statements are regularly compiled to form a series of financial and cost , Cost indicators, so as to assess the completion of business objectives or plans and provide reliable information and materials for the formulation of business decisions and the overall balance of the national economic plan.