What is an Accounting Object? Why is the object of accounting also the movement of funds in the prod

The accounting object refers to the content to be accounted for and supervised by the accounting work.

The object of accounting, in order to generate the movement of funds, is inseparable from a clear object.

The content of accounting and supervision is the object of accounting. All economic activities that can be expressed in monetary terms by a particular entity are the objects of accounting. Economic activity expressed in monetary terms is often referred to as capital movement.

Therefore, the content of accounting and accounting supervision, i.e., the object of accounting, is the movement of funds.

1. The object of accounting is the economic activity that a specific subject can express in money, also known as capital movement or value movement.

2. Description. Not all the contents of the production and operation process of an enterprise are the objects of accounting, only the economic activities that can be expressed in a tendency are the contents of accounting, that is, the objects of accounting. For example, the management of human resources such as what kind of talents are recruited by enterprises cannot be measured in monetary terms, so they do not belong to the content of accounting and are not accounting objects.

It should be that economic activities are not necessarily capital movements, accounting is the economic business that will cause changes in the increase and decrease of enterprise funds, such as signing contracts, making plans and budgets, etc., are all economic activities of enterprises, but because these activities have not caused changes in capital training, they are not the objects of enterprise accounting.

Money Movement. The meaning of economic activities is broader, such as the operation of enterprises and the purchase and sale transactions of individuals. But money movement is just about money.

The content of accounting research is the movement of funds (income, consumption, profit and loss, etc.) of a specific enterprise, legal person, natural person, etc. So, the answer is that there is no problem.

The object of accounting is the content of the accounting and supervision, that is, the object that the accounting should reflect and supervise, and under the socialist system, it is the movement of funds in the process of social reproduction.

Since accounting needs to use currency as the main unit of measurement to account for and supervise the economic activities of a certain accounting entity, accounting cannot account for and supervise all economic activities in the process of social reproduction, that is, all economic activities that can be expressed in monetary terms by a specific subject are the content of accounting and supervision, that is, the object of accounting. Economic activity expressed in money is often referred to as value movement or capital movement. Due to the different organizational forms and the content of economic activities of units, the accounting objects of different units have different characteristics.

Answer]: B The object of accounting is the disturbance of economic activities expressed in currency in the process of enterprise reproduction, and the dust is buried in the process of enterprise reproduction.

That's right. The object of accounting is the capital movement of the enterprise, including the investment of funds, the circulation and turnover of funds (including the three stages of production, sales and sales) and the withdrawal of funds.

Accounting object: refers to the content of accounting and supervision, and refers to the content of accounting and supervision. All economic activities that can be expressed in monetary terms by a specific subject are the contents of accounting and supervision, that is, the objects of accounting.

In short, not all economic movements are the object of accounting, all economic movements expressed in money are). Generally speaking, the accounting object refers to the content to be accounted for and supervised by the accounting work; Specifically, the accounting object refers to the capital movement shown by enterprises and institutions in their daily business activities or business activities, that is, the capital movement constitutes the content of accounting and accounting supervision. Resources.

The object of accounting is the economic activity that can be expressed in money.

Economic activities that can be expressed in monetary terms refer to the physical matters of "money" that can be measured in monetary units, and the non-"money" items that can be measured in monetary units. Since these matters will ultimately affect the shape and entity of the funds, it is the:

The accounting object is also known as the capital and its movement in the process of production and operation (referred to as the capital movement).

For example, if the newspaper fee is paid in cash for the scheduled following year, and the physical movement with "money" at the time of payment is a capital movement, which is manifested as the occurrence of expenses to be amortized on the one hand, and the cash expenditure on the other hand; And in the following year (every day the newspaper is received) at the end of each month 112 of the newspaper fee is amortized, at this time although there is no physical movement of "money", it is also a movement of money - on the one hand, there is a management expense, on the other hand, the expenses to be amortized are reduced, not only the form of capital changes, but also the profit is reduced.

The movement of funds is manifested in the growth and decline of the physical matters of "money" and non-"money" things that can be measured in monetary terms

The specific performance of an accounting object is an economic transaction that can be expressed in monetary terms (referred to as "economic business", also known as "accounting transaction").

Economic transactions are matters that can cause changes in the contents and amounts of accounting accounts. Therefore, economic transactions are also called accounting transactions.

The generation of economic business is caused by a certain economic relationship, which causes the movement of funds, such as what is collected and paid in the accounting, or what is borrowed and loaned, all of which are in the description of economic relations and the use of funds for ** (the end point of capital movement), and funds come from ** (the starting point of capital movement). Therefore, the object of accounting, when studied independently, can be expressed more clearly from a higher level:

The accounting object is the movement of funds and the economic relations they produce (so it is generally also called: the accounting object is the movement of funds).

With in-depth study, it gradually became clear, not one sentence or two sentences clear, if you can't learn it, you can't understand it.

The BAI object of corporate accounting is.

It is the capital movement of the enterprise industry. (

Analysis: The accounting object refers to the accounting and supervision of the professional accounting work.

genus content; Specifically, the accounting object refers to the capital movement shown by enterprises and institutions in their daily business activities or business activities, that is, the capital movement constitutes the content of accounting and accounting supervision.

1) The abstract description of the accounting object refers to the economic activity that can be expressed in money, that is, the movement of value or the movement of capital. Money refers to the property and goods that can be expressed in money, which is not static and unchanging, but changes through its own constant movement.

2) The purpose of studying the object of accounting is to clarify the scope of activities of accounting in economic management, so as to determine the tasks of accounting, and to establish and develop the methodological system of accounting.

Accounting needs to use currency as the main unit of measurement to account for and supervise the economic activities of a specific unit, therefore, all the specific objects of economic activities that can be expressed in currency are the content of accounting and supervision, that is, the objects of accounting. Economic activity, expressed in monetary terms, is often referred to as a value movement or money movement.

3) The movement of funds refers to the change or displacement of the form of funds, and the movement of funds can be divided into the total movement of funds and the movement of individual funds from the objects of capital movement.

This question should be A.

I remember that I did this question in the exam, all the economic activities that a specific subject can express in money are the object of accounting, and the object of enterprise accounting is the capital movement of the enterprise.

Did you make a mistake in the question? If the question is correct, then the sentence is wrong.

Because "......No longer implement the relevant enterprise system", the enterprise system is to accommodate a very broad category, the enterprise system includes the various systems of enterprise management, such as financial management, office, human resources, labor discipline, contracts, etc. It is not possible to stop implementing the relevant enterprise system just because the accounting standards for business enterprises have been implemented.

The accounting object refers to the scope and content of accounting supervision and reflection. Accounting, as an important part of economic management, mainly uses the form of value measured by money to reflect and supervise economic activities in the process of reproduction. Thus, the economic activity that can be expressed in money in the process of reproduction constitutes the general object of accounting.

The monetary expression of property and materials is capital, and the economic activity expressed in money is the movement of capital. Therefore, the general object of accounting can be expressed as: the movement of funds in the process of reproduction, including the current situation of funds, and the whereabouts of funds.

Option B: Economic activities that can be expressed in monetary terms are the object of accounting, so it is false. d option:

The accounting element is the concretization of the accounting object, so it is wrong. Option C: It is the movement of money in the process of reproduction, not the quantitative aspect of the movement of funds, and it is also wrong.

Option A, I think there is also a problem, but this question is the one.

The accounting object is the movement of funds, but C gives the quantity that is wrong, in addition to the quantity, there is also the direction.

b All economic activities, such as meetings and negotiations related to the economy, are obviously impossible to measure by accounting.

d doesn't need to be explained.

As for option A, it's not very comprehensive, but you can only choose him.

Choose C, the objects of accounting records are related to the amount of funds, and there is no amount of accounting. A and B both contain objects that have nothing to do with the amount of funds, for example, the production scheduling arrangement in option A and the signing of the economic contract in option B have nothing to do with the amount of funds, and they are not accounted for in actual work. This option seems to have a word in the accounting textbook.

b. The accounting object of all economic activities of an enterprise is the object of accounting behavior, which is the content of accounting work, as well as the content of accounting and supervision. Specifically, it includes assets, liabilities, owners' equity, and six elements: income, expenses, and profits.

The answer is a. From the four options of the question, A is the answer. The object of accounting refers to the content of accounting and supervision, that is, the economic activities that a specific subject can express in money.

Economic activity expressed in money is often referred to as value movement or capital movement. The capital movement includes the process of capital investment, capital use and capital withdrawal of specific entities.

c. The object of accounting is the movement of funds or the funds that are moving in motion in the process of social reproduction.