Items, which belong to the specific content of enterprise accounting

The so-called financial objectives of an enterprise refer to the fundamental purpose that an enterprise's financial activities should achieve under certain circumstances and conditions.

The objectives of corporate financial accounting include the following three aspects:

1) Provide accounting information that meets the requirements of national macroeconomic management.

2) To meet the needs of the internal management of the enterprise.

3) To meet the needs of all parties concerned to understand the financial status and operating results of the enterprise.

Financial Accounting Objectives:

Financial accounting objectives are an important part of the basic theory of financial accounting, and are the basis of the financial accounting theory system, that is, the purpose or realm that accounting is expected to achieve, and the entire financial accounting theory system and accounting practice are based on the financial accounting objectives. Accounting objectives are both a theoretical and a practical one. Although accounting objectives are the result of people's subjective understanding, they are not a purely subjective category, and will be affected by the objectively existing economic, legal, political and social environment under specific historical conditions and constantly change with the changes in the environment, and have the nature of subjective perception and objectivity.

The study of accounting objectives is of great guiding significance to the practical work of accounting and the formulation of accounting standards, and has great practical value. At present, the research on financial accounting objectives in the field of accounting theory in China is still in a state of opinion. It is necessary to understand the objective objectives of financial accounting dialectically on the basis of the objective function of financial accounting and the subjective requirements of users of accounting information.

As a subjective desire, the scope of realization of financial accounting objectives depends on the objective function of financial accounting, and the degree of realization depends on the degree of possession of the quality characteristics of financial accounting information.

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The specific content of enterprise accounting includes: ABCD

The specific content of accounting.

a) Receipt and payment of money and valuable**.

Money is a means of payment of monetary funds, mainly including cash, bank deposits and other bank draft deposits, cashier's check deposits, credit card deposits, letter of credit deposits, etc., which are regarded as cash and bank deposits.

Valuable refers to the right to own or dispose of certain property, such as treasury bills, corporate bonds, etc.

2) The sending, receiving, adding, decreasing, and using of property.

Property is the abbreviation of property and materials, and the property of an enterprise is the economic resources of the enterprise in physical form for production and business activities, generally including raw materials, fuel, packaging, low-value consumables, products, inventory commodities and other current assets, as well as fixed assets such as houses, buildings, machines, equipment, facilities, and means of transportation.

3) The occurrence and settlement of creditor's rights and debts.

Creditor's right is the right of an enterprise to receive money, which generally includes various receivables and prepayments. Liabilities refer to the current obligations of an enterprise that need to be repaid with assets or services due to past transactions and events, generally including various loans, payables and advance receipts, and payables.

4) Increases or decreases in capital.

Capital is the capital invested by investors to carry out production and business activities. Capital in accounting refers exclusively to the invested capital in the owner's equity.

5) Calculation of income, expenditure, expenses, and costs.

Income refers to the total inflow of economic benefits generated by an enterprise in its daily activities such as selling goods, providing labor services, and transferring the right to use assets.

Expenditure refers to the expenses actually incurred by the enterprise, as well as the expenses and losses outside the normal production and business activities.

Expenses refer to the outflow of economic benefits incurred by enterprises for daily activities such as selling goods and providing labor services.

Cost refers to the various expenses incurred by an enterprise in order to produce products and provide services, which are the expenses collected according to a certain product or labor object, and are the expenses that are objectified.

6) Calculation and processing of financial results.

Financial results mainly refer to the financial results obtained by an enterprise through production and business activities in a certain period of time, which is specifically manifested as profit or loss. The calculation and treatment of financial results generally include the calculation of profits, the calculation of income tax, the distribution of profits or the recovery of losses, etc.

7) Other matters that need to go through accounting procedures and carry out accounting.

Answer]: a, b, c, d

In addition to the ABCD option, the specific content of accounting also includes the increase or decrease of capital, the calculation of income, expenses, expenses, costs, etc. The deceased spring election ABCD.

Answer]: a, b, c, d

The contents of accounting include: the receipt and payment of money and valuables, the receipt, receiving, increasing and decreasing of property, the occurrence and settlement of creditor's rights and debts, the rapid increase and decrease of capital, the calculation of income, expenditure, expenses and costs, and the calculation and treatment of financial costs. So the answer is ABCD.

Answer]: a, b, c, d

The specific contents of accounting include: the receipt and payment of money and valuable **; the collection, increase and decrease of property and materials, and the use of them; the occurrence and settlement of claims and debts; increase or decrease in capital; Calculation of income, expenses, expenses, and costs; Calculation and processing of financial results for the first time.

Answer] :d this question examines the specific state of accounting. The specific contents of accounting include:

1) Receipt and payment of money and valuable ** inspection; (2) the sending, receiving, adding, decreasing, and using of property; (3) the occurrence and settlement of creditor's rights and debts; (4) increase or decrease of capital; (5) Calculation of income, expenditure, expenses and costs; (6) Calculation and processing of financial results; (7) Other matters that need to go through accounting procedures and carry out accounting.

The accounting content includes the receipt and payment of money and valuable goods, the occurrence and settlement of claims and debts, and the calculation and processing of financial results.

1. Receipt and payment of money and valuable **.

The amount includes cash, bank deposits and other deemed cash, foreign deposits used as bank deposits, bank draft deposits, cashier's check deposits, money funds in transit, letter of credit deposits, letter of guarantee deposits and various reserves. Valuable** includes Treasury bills, corporate bonds, and other bonds, among others. The receipt and payment of money and valuable** directly affects the change of unit funds.

2. Occurrence and settlement of creditor's rights and debts.

Creditor's rights and debts refer to the existing rights or obligations of the reformed entity caused by past transactions or events, of which the creditor's rights mainly include accounts receivable, notes receivable, long-term investment, etc.; Liabilities mainly include short-term borrowings, notes payable, accounts receivable, other payables, long-term borrowings, etc. The occurrence and settlement of creditor's rights and debts reflect the unit's capital turnover and must be accounted for.

3. Calculation and processing of financial results.

Financial results are the final results of the economic activities of the unit in a certain period of time, that is, the ratio of the unit's income to the consumption or expenditure, the difference between the two, some are shown as surplus, and some are shown as losses. Financial results are the ultimate element that reflects the results of operation, and the calculation and treatment of them involve the economic interests of the parties concerned, so they must be accounted for in a timely manner.

Accounting Requirements:

1. Authenticity and objectivity.

Accounting should be based on the actual economic operations that have occurred, reflecting the requirements of authenticity and objectivity in accounting. The specific requirements are to obtain reliable evidence, carry out accurate accounting, and form accounting information that meets quality standards according to the actual economic transactions.

2. Legitimacy.

The legality requirement of accounting is to account for the economic transactions that occur in accordance with the prescribed accounting treatment methods. The provisions on accounting treatment mainly come from the unified national accounting system, including the Accounting Standards for Business Enterprises, the Accounting Standards for Public Institutions issued by the Ministry of Finance, and the accounting systems of various industries or units.

3. Consistency.

The consistency of the accounting treatment method between the previous and subsequent periods is a requirement for the consistency of accounting. When a unit accounts for its economic operations that occur in different periods, it should be consistent in its handling methods, which can enhance the longitudinal comparability of the unit's Hengfeng accounting indicators, and this comparability is still necessary to improve business management and make rational investment decisions.

Answer]: The specific content of accounting includes: the receipt and payment of money and valuable **; financial remorse sending, receiving, adding, decreasing, and using; the occurrence and settlement of claims and debts; increase or decrease in capital; Calculation of revenues, expenses, expenses, costs; calculation and processing of financial results; It is necessary to handle other matters such as the delay of the accounting hand stool and the accounting.

Therefore, C.

Answer] Mikura: a, b, c, d

The specific contents of accounting include: (1) the receipt and payment of macro feet and valuable **; (2) the sending, receiving, adding, decreasing, and using of property; (3) the occurrence and settlement of creditor's rights and high debts; (4) increase or decrease of capital; (5) Calculation of income, expenditure, expenses and costs; (6) Calculation and processing of financial results; (7) Other matters that need to go through accounting procedures and carry out accounting.

Answer]: a, b, c, d

Analysis: The specific content of accounting includes: (1) the receipt and payment of money and valuable **; (2) the sending, receiving, adding, decreasing, and using of property; (3) the occurrence and settlement of creditor's rights and debts; (4) increase or decrease of capital; (5) Calculation of income, expenditure, expenses, and macro costs; (6) Calculation and disposition of financial results; (7) Other matters that require accounting procedures and accounting.