Briefly describe the characteristics and recognition criteria of each accounting element?

in the elements of accounting.

Assets are assets owned or controlled by the enterprise and can bring expected benefits to the enterprise, while liabilities are liabilities that are expected to bring capital outflow to the enterprise that are actually borne by the enterprise, and profits are the accumulation of business activities of the enterprise for a period of time.

The conditions for recognition of accounting elements include the following:

The accounting recognition standard refers to the characteristics of the accounting transactions recognized by the accounting system, which must meet the following basic standards:

1. Definifiability, that is, the items that should be recognized must meet the definition of a financial statement element.

2. Measurability, that is, the items that should be confirmed should be relevant and reliable; A transaction or event that should be recognized should be able to be reliably measured with a measurement attribute.

3. Relevance, that is, the relevant information of the project should be confirmed, which leads to differences in the user's decision-making.

4. Reliability, that is, the relevant information of the project that should be confirmed should be truthfully reflected, verifiable and impartial.

Meaning of accounting recognition.

Accounting recognition refers to the process of determining how to record accounting data when it enters the accounting system, that is, the process of formally recording and including an accounting transaction as an accounting element such as assets, liabilities, owners' equity, income, expenses or profits. Accounting recognition is the question of clarifying which accounting element is involved in an economic transaction. Once an accounting transaction is recognized, it is recorded in both text and data, and its amount is included in the statement totals.

Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings. That is to say, the monthly sporadic calculation is calculated, and the annual total calculation is the meeting, and the two together become the term accounting.

Accounting is an economic management activity that uses special methods to continuously and systematically reflect and supervise the economic activities of enterprises, government agencies, or other economic organizations. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties.

Accounting elements mainly include friendly assets, liabilities, owners' equity, income, expenses, and profits. So what are the conditions for the recognition of the six elements of accounting of enterprises?

The conditions under which the asset element is recognized.

An asset is a resource that is formed by past transactions or events and is controlled or owned by the enterprise and is expected to bring economic benefits to the enterprise.

Recognition conditions: 1) the economic benefits related to the resource are likely to flow into the enterprise;

2) The cost or value of the resource can be reliably measured.

Book value of the asset = book balance of the asset - depreciation or amortization of the asset - provision for impairment of the asset.

Conditions for the recognition of the elements of the liability.

Liabilities are current obligations formed by past transactions and events of the enterprise, and the performance of such obligations is expected to result in the outflow of economic benefits from the enterprise.

Confirmation conditions: 1) The economic benefits related to the hidden source of the obligation are likely to flow out of the enterprise.

2) The economic benefits of future outflows can be reliably measured.

Criteria for the recognition of the owner's equity element.

Owner's equity is the economic interest enjoyed by the owner in the assets of the business, and its quantitative amount is the balance of the assets minus the liabilities.

Recognition conditions: The recognition of owners' equity mainly depends on other accounting elements, especially the recognition of assets and liabilities; The determination of the amount of owner's equity also depends mainly on the measurement of assets and liabilities.

Conditions for the recognition of income elements.

Income refers to the total inflow of economic benefits formed by an enterprise in its daily activities, which will lead to an increase in the owner's equity and are not related to the capital invested by the owner.

2) The result of the inflow of economic benefits into the enterprise will lead to an increase in the assets of the enterprise or a decrease in the liabilities of the enterprise;

3) The inflow of economic benefits can be reliably measured.

Conditions for confirming the cost element.

Expenses refer to the total outflow of economic benefits incurred by the enterprise in its daily activities, which will lead to a decrease in the owner's equity and have nothing to do with the distribution of profits to the owner.

2) the outflow of economic benefits from the enterprise will lead to a decrease in assets or an increase in liabilities;

3) The outflow of economic benefits can be reliably measured.

The conditions for the recognition of the profit element.

Profit refers to the operating results of an enterprise in a certain accounting period.

Recognition conditions: It depends on the recognition of income and expenses, gains and losses, and the determination of their amounts also mainly depends on the measurement of the amount of income, expenses, gains and losses.

1.According to the definition of assets, the following items are not characteristic of assets: ( ) a. Assets are economic resources owned or controlled by enterprises.

b. The assets are expected to bring economic benefits to the enterprise.

c. Assets are formed by past transactions or events of the enterprise.

d. Assets can be reliably measured.

Answer: D analysis: ABC three items are the characteristics of the asset, and D item is the condition for the recognition of the asset.

This question is very simple, and it is not possible to say that the choice statement is wrong, but it is necessary to distinguish its characteristics and confirmation conditions.

2.Among the following items, which should be presented as assets in the balance sheet, are ().

a. Entrust processing materials.

b. Consignment of goods.

c. Financial leasing of fixed assets.

Brother d, operating leased fixed assets.

Answer: ABC

Analysis: The fixed assets leased from the operation are not the assets of the enterprise.

3.**Gains on intangible assets result in an inflow of economic benefits, so it falls within the scope of "income" as defined in accounting standards. （）

Answer: Analysis: The income and expenses in the guidelines are relative, and both include sources that refer to the occurrence of daily activities. **Intangible assets are not part of everyday activities.

The characteristics and composition of each accounting element are as follows:

The static accounting elements include assets, liabilities and owners' equity.

The content of static accounting elements includes assets, liabilities and owners' equity, in which assets refer to the past transactions or events of the enterprise, owned or controlled by the enterprise, and are expected to bring economic benefits to the enterprise.

The current obligations that are expected to lead to the outflow of economic benefits from the enterprise can be mainly divided into current liabilities and non-current liabilities, and the owner's equity refers to the residual equity enjoyed by the owner after deducting the liabilities from the assets of the enterprise, which mainly includes paid-in capital, capital reserve and surplus reserve. Static accounting elements refer to the accounting items used to describe the operating conditions of an enterprise in a certain period of time.

An important branch of accounting. Accounting and supervising the use of funds, funds, costs and expenses of the enterprise, as well as the financial results of the operation, in order to analyze the gains and losses, improve the operation and management, and improve the economic efficiency of a management activity. The specific content varies depending on the nature of the enterprise and the complexity of the economic business.

With enterprises as the main body, it is the object of its pre-spine capital movement. It is a management activity aimed at improving the economic efficiency of an enterprise. Different from ** and non-profit organizations, the establishment and existence of enterprises are based on profits.

Therefore, enterprise accounting, as an important part of enterprise management, must serve the purpose of achieving profits for enterprises.

Main features: 1. The profitability and solvency of the enterprise must provide information to meet the decision-making needs of investors and creditors.

2. In terms of internal management, the efficiency of resource use has become a service to improve the economic efficiency of the enterprise. It is necessary not only to provide relevant information for enterprise management, but also to carry out economic development, formulate economic plans and budgets, and participate in economic decision-making.

3. Use the accrual of rights and responsibilities as the basis for bookkeeping, and correctly calculate profits and losses.

<> a resource is recognized as an asset field, it needs to meet the definition of an asset and should meet both of the following conditions:

The economic benefits associated with the resource are likely to flow to the enterprise; The cost or value of the resource can be reliably measured.

For a current obligation to be recognized as a liability, the definition of a liability needs to be met, and both of the following conditions should be met:

The economic benefits associated with the obligation are likely to flow out of the enterprise;

The amount of future outflows of economic benefits can be reliably measured.

The recognition of owners' equity mainly relies on other accounting elements, especially the recognition of assets and liabilities; The recognition of the amount of equity of all sworn persons is also mainly determined by the measurement of assets and liabilities.

Liabilities are debts that can be measured in monetary terms and need to be repaid with assets or services.

Owner's equity is the ownership of the net assets of the enterprise by the investors of the enterprise.

Income refers to the operating income of an enterprise in the sale of goods or the provision of labor and other business expenses, which are the expenses incurred by the enterprise in the process of production and operation.

Profit is the operating results of an enterprise in a certain period, including operating profit, net investment income and net non-operating income and expenditure.

The characteristics of the accounting elements are as follows:

1. Assets should be resources owned or controlled by the enterprise (ownership, right to use).

2. The assets are expected to bring economic benefits to the enterprise (eliminated, past the shelf life).

3. Assets are formed by past transactions or events of the enterprise (actual assets, predicted future assets).

Accounting elements: Accounting elements are the basic classification of accounting objects, the concretization of accounting objects, and the basic units used to reflect the financial status and operating results of accounting entities.

Accounting elements refer to the parts of the accounting object, the basic classification according to the economic characteristics of the transaction or event, and also refers to the basic classification of the accounting object according to the economic nature, the specific object of accounting and supervision, the main factor that constitutes the specific content of the accounting object, and the basic element that constitutes the accounting statement.

Assets:

Assets refer to the resources formed by past transactions or events of the enterprise, owned or controlled by the enterprise, and expected to bring economic benefits to the enterprise. Assets can be divided into current and non-current assets.

Among them, current assets refer to assets that can be realized or consumed within a business cycle of one year or more than one year, mainly including cash in hand, bank deposits, receivables and prepayments, inventories, etc.; Non-current assets refer to assets that can only be realized or consumed in a business cycle of one year or more than one year, mainly including long-term equity investment, fixed assets, and intangible assets.