简述会计科目和会计账户的关系。 -题库考试答案搜索网

简述会计科目和会计账户的关系。

问答题

2022-04-02 20:57

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正确答案

会计科目和会计账户之间是既有区别又有联系的。
(1)区别:会计科目只是对会计对象按照经济业务内容进行具体科学分类规定的名称;会计账户是利用会计科目作为名称,用来记录经济业务交易事项引起会计要素具体内容变动情况的工具,是有一定格式和结构,用于分类反映会计要素增减变动情况及其结果的载体。
(2)联系:两者口径一致,性质相同。都是用来分门别类地反映会计要素的具体内容;会计科目是会计账户的名称,会计账户是会计科目的具体运用。

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1

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