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To deduct points, this kind of question requires an absolute standard answer.
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Definitely not, in writing!
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It's definitely not right, you have to deduct points.
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It's definitely going to deduct points, it's not right at all.
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Accounting confirmation 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 a certain accounting event as an accounting element such as assets, liabilities, owners' equity, income, expenses, and profits.
Accounting records refer to the process of recording economic transactions that have been confirmed and measured by accounting by a certain method.
The accounting report is a report document that reflects the economic activities and business results of enterprises, administrations, institutions and other units in a certain period of time based on daily accounting data.
Accounting measurement is the accounting record process of using a specific measurement unit to select reasonable measurement attributes and determine the amount of economic events that should be recorded under a certain measurement scale.
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Confirm whether each business is its own, measure it according to the face number and unit price, make the voucher that should be done, and reflect its content in the report. Is that understandable?
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These are the four basic aspects of accounting.
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Quoted from "Accounting Standards for Business Enterprises Basic Standards".
Article 5 An enterprise shall carry out accounting confirmation, measurement and reporting of its own transactions or events.
Article 6 The accounting confirmation, measurement and reporting of enterprises shall be based on the premise of continuous operation.
Article 7 An enterprise shall divide the accounting period, settle the accounts in installments and prepare the financial accounting report.
The accounting period is divided into annual and interim periods. An interim period is a reporting period that is shorter than a full fiscal year.
Article 8 The accounting of an enterprise shall be measured in monetary terms.
Article 9 An enterprise shall carry out accounting confirmation, measurement and reporting on the basis of accrual accounting.
Article 10 An enterprise shall determine the accounting elements in accordance with the economic characteristics of a transaction or event. Accounting elements include assets, liabilities, owners' equity, revenue, expenses, and profits.
Article 11 Enterprises shall adopt the method of credit and loan bookkeeping for bookkeeping.
Chapter II Accounting Information Quality Requirements.
Article 12 An enterprise shall carry out accounting confirmation, measurement and reporting on the basis of the actual transactions or events, truthfully reflect the accounting elements and other relevant information that meet the requirements of recognition and measurement, and ensure that the accounting information is true, reliable and complete.
Article 13 The accounting information provided by the enterprise shall be related to the economic decision-making needs of the users of the financial accounting report, and shall be helpful to the users of the financial accounting report to evaluate the past, present or future situation of the enterprise.
Article 14 The accounting information provided by an enterprise shall be clear and concise, so as to facilitate the understanding and use of the users of the financial accounting report.
Article 15 The accounting information provided by an enterprise shall be comparable.
The same or similar transactions or events occurring in the same enterprise in different periods shall adopt consistent accounting policies and shall not be changed at will. If it is truly necessary to make changes, it shall be explained in the notes.
For the same or similar transactions or events occurring in different enterprises, the prescribed accounting policies shall be adopted to ensure that the accounting information is consistent and comparable with each other.
Article 16 An enterprise shall carry out accounting confirmation, measurement and reporting in accordance with the economic substance of the transaction or event, and shall not be based solely on the legal form of the transaction or event.
Article 17 The accounting information provided by an enterprise shall reflect all important transactions or events related to the financial status, operating results and cash flow of the enterprise.
Article 18 Enterprises shall exercise due caution in the accounting confirmation, measurement and reporting of transactions or events, and shall not overestimate assets or earnings or underestimate liabilities or expenses.
Article 19 An enterprise shall confirm, measure and report the transactions or events that have occurred in a timely manner, and shall not advance or postpone them.
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Hello classmates, I'm glad to answer for you!
Accounting recognition, measurement, and reporting are measured in currency, which is the general equivalent of a commodity, and no other unit of measurement is used.
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