简述会计要素的内容及要素之间的关系。 -题库考试答案搜索网

简述会计要素的内容及要素之间的关系。

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2022-04-02 20:57

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正确答案

会计要素是对会计对象进行的基本分类,是会计核算对象的具体化。具体包括资产、负债、所有者权益、收入、费用、利润六大要素。
会计的六要素之间存在着特定的等量关系,这些等量关系构成了不同的会计等式。会计各要素之间的关系可以用三个等式来表示即:(1)资产=负债+所有者权益;(2)收入—费用=利润;(3)资产=负债+所有者权益+(收入—费用)
第(1)个等式可以称之为静态等式,反映企业特定时点的财务状况;第(2)个等式可以称之为动态等式,反映企业一定时期的经营成果;第(3)个等式反映了在企业期末结帐之前,第(1)个等式和第(2)等式之间的辨证关系。

试题解析

标签：东北林业大学会计学专升本基础会计学平时作业2

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