会计要素

目录

一、会计的概念和会计的产生与发展··········································4

1会计的产生与发展·······················································4

2. 会计的概念····························································4

3.会计的职能·····························································4

4.会计的基本特征·························································4

二、会计要素的含义····················································5

三、会计要素的划分·····················································5

1.会计要素划分的种类························································5

2.会计与要素划分的优缺点·····················································6

3会计的划分对账务处理、试算平衡、报表编制及信息披露有何影响·············7

四、会计要素相关的等式·····································7

五、会计要素的计量······················································8

1.计量属性的含义··························································8

2.美国、中国、台湾会计计量属性的差异···········································8

六、结论。·····························································9

内 容 摘 要

会计要素又叫会计对象要素，是指按照交易或事项的经济特征所作的基本分类，也是指对会计对象按经济性质所作的基本分类，是会计核算和监督的具体对象和内容，是构成会计对象具体内容的主要因素，分为反映企业财务状况的会计要素和反映企业经营成果的会计要素。会计要素是对会计对象所作的基本分类，是会计核算对象的具体化，是用于反映会计主体财务状况和经营成果的基本单位。中国《企业会计准则》将会计要素界定为六个，即资产、负债、所有者权益、收入、费用和利润。

关键词：会计要素  资产  负债  所有者权益   收入 费用