What are the theories of accounting and what are accounting theories

Extraction code: en2y (1) Explanation: Refers to the fact that the accounting theory should be able to provide a justification for the observed accounting practice. For example, accounting theory should explain for the double declining balance method.

2)**: refers to the accounting phenomenon that the accounting theory should be able to ** unobserved. Unobserved accounting phenomena include those that have already occurred in future cash but for which systemic evidence has not yet been gleaned from the data.

For example, accounting theory should be depreciated by subtraction of various assumptions about the different characteristics of a company, that is, it should be able to depreciate using the straight-line method and what kind of company would be depreciated by the double declining balance method. This type of ** can be verified with historical data for companies that use two different depreciation methods.

Accounting methods, accounting methods, and other accounting theories related to accounting.

Accounting Qualification Examination, Accounting Qualification Examination (Elementary, Intermediate), Senior Accountant Examination, CPA Examination, Certified Asset Appraiser, Certified International Certified Internal Auditor CIA, International Information Systems Auditor CISA, Canadian Certified Public Accountant Examination CGA, Chartered Certified Accountant Examination (ACCA), Certified Accounting Technician Examination (CAT).

Professional Information:

In the United States and China, the accounting profession has always been a popular major, and with the development of the economy, the demand for accounting personnel has increased dramatically since 04. Compared with other majors, the employment situation has always been good. The accounting profession is an information system to assist decision-making based on the collection, classification, synthesis, analysis and interpretation of financial activities and cost data.

It can be said that it is an integral part of the social discipline and an important management discipline in order to effectively manage the economy. The object of the study of accounting is the movement of funds, accounting is to use money as the main unit of measurement, to improve economic efficiency as the main goal, the use of special methods to carry out a comprehensive economic activities of enterprises, institutions, institutions and other organizations.

Gordon Finance has the answer for you:

Accounting theoryA series of logical inferences, generalizations, and explanations of accounting phenomena in the real world. Like other scientific theories, the purpose of accounting theory can be summarized in two aspects:

1) Explanation: Refers to the fact that the accounting theory should be able to provide a justification for the observed accounting practice. For example, accounting theory should explain for the double declining balance method.

2)**: refers to the accounting phenomenon that the accounting theory should be able to ** unobserved.

The basic principles of accounting are as follows:

1. Definition of accounting: Virtually accounting is a management activity that takes currency as the main unit of measurement and uses special methods and procedures to carry out complete, continuous and systematic accounting and supervision of the economic activities of enterprises and administrative institutions, aiming to provide economic information and improve economic efficiency, and is an important part of economic management;

2. Accounting accounting: The basic premise of accounting, also known as accounting assumptions, refers to the limitation of the scope, content, basic procedures and methods of accounting in order to ensure the normal progress of accounting work and the quality of accounting information, and the establishment of accounting principles on this basis;

3. The general object of accounting: the accounting object refers to the content to be accounted for and supervised by the accountant. Under the conditions of the socialist market economy, the general object of accounting is the movement of funds that are discredited in the process of social reproduction.

Lou Erxing and other comrades said: "Accounting standards are a summary of experience in accounting practice and a standard for guiding accounting work. ”

Second, accounting standards are divided into three levels: basic accounting standards, accounting element recognition, measurement, and reporting standards, and specific business standards.

We can analyze the hierarchy of accounting elements included in the accounting standards as follows. (1) From the perspective of the purpose of accounting standards, accounting standards are to confirm various elements of value, and it is obvious that accounting is indeed premised on the clear determination of elements. However, as far as the actual process of accounting is concerned, the specific business accounting standards are the basic basis.

Therefore, accounting elements have more theoretical significance, and should not be regarded as a level of accounting standards, and the theory of accounting elements should be studied separately. (2) Due to the weak research on China's current accounting standards, it is too difficult to incorporate accounting elements into accounting standards and formulate rules for the definition and measurement of each element. (3) In the application of the standards, the recognition and measurement of accounting elements will be involved, so it is not necessary to separate accounting elements as a separate level.

Third, accounting standards are divided into three levels: basic standards, general standards, and specific standards. The basic criteria include the principle of independent operation, the criterion of economic efficiency, the criterion of planning, etc.; General standards include accounting staging standards, accounting entity standards, etc.; Specific standards include accounting, accounting controls and accounting analysis standards.

In general, we refer to accounting standards, which are standards for the recognition, measurement, and reporting of values. Since accounting has the function of distribution and information, and is the basis for the relationship between different stakeholders, the accounting standards should not contain the norms of financial management and management accounting. Therefore, this view is also not advisable.

Through the above analysis of various opinions, China's accounting standards are vertically divided into two levels, namely, basic standards (accounting standards for business enterprises) and application standards (specific accounting standards), and specific accounting standards are divided into general business accounting standards, financial statement accounting standards, special business accounting standards and special industry accounting standards. Horizontally, each specific accounting standard generally consists of seven parts: introduction (scope of the standard), definition (the concept involved in a standard), general recognition principles, general measurement methods, general reporting principles, general reminders, and supplementary provisions (the right to interpret and the effective date).

The basic principle formula is: Assets = Liabilities + Owners' Equity.

There must be a loan, and the loan must be balanced.