The basic values of Accounting _2108

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The basic values of Accounting

[Paper Keywords] Accounting value [Abstract] accounting is based on the currency as the main units of measurement, based on the evidence, the use of specialized technical methods, the main economic activities of certain comprehensive, integrated, continuous, systematic accounting and supervision, and regularly provide accounting information to interested parties an economic system. An accounting features 1. Accounting with unity. Of a transaction made on how to register and account, in the whole country is basically uniform, and even some can go beyond national boundaries to achieve global unity. The activities do not have this property, one might say that basketball, football is active, with the same consistency, but I think that this activity is uniform rules of the game, not the activity itself, if the uniform is the activity itself, it means of all participants shall at the same time, same place to participate in the same activity, which is simply unthinkable, at least a point, this activity has its rules to limit the number of participants. 2. Accounting certainty. That is, how to register an economic business, how to handle accounts, its basic principles, procedures and methods are determined. Example of incite, instigate, or force companies in violation of the regulations and the provisions of the national unified accounting system, change the basis for the preparation of financial accounting reports, prepared on the basis, principles and methods of preparation. After the start of the race, they do not violate rules of the game, either party has the right according to their actual situation, arbitrarily changing their attack or defense of the procedures and methods, any person the right to interfere. 3. Accounting mandatory. Any business that happened to be on the accounting treatment of economic operations, even set up the unit and corporate accounting personnel have specialized accounting firm commissioned by the accounting staff or specialized accounting treatment of its operations. Example of departments disclose their financial reports. Activity is obviously not have this property, because I still have not found any of the provisions of the laws and regulations have been there which activity is any one enterprise must participate. In summary, this paper argues, should be a system or a kind of institutional system, is a collection of a series of systems. Accordingly, the concept can be expressed as the Accounting - Accounting is the main currency unit of measurement in order to evidence-based, the use of specialized technical methods, some of the main economic activities of a comprehensive, integrated, continuous, systematic accounting and supervision, and provide accounting information to interested parties on a regular basis a series of systems and methods in general. I think that accounting can be divided into narrow and broad sense, the so-called narrow accounting, also known as a pure accounting, accounting refers to accounting, reflect the three basic functions of supervision. In addition to these general accounting, including: books, how to set up, what kind of account of the methods, how to deal with the economic operations in accounting, how to make the accounting statements,[link widoczny dla zalogowanych], and accounting personnel and should be set up which should have what kind of accounting personnel the conditions, specifically, should also include the Because these laws and regulations and can be said to have been integrated into the accounting books through them all, if we are out to learn these laws and regulations in accounting, is impossible to learn, or that even if the learned is useless, at least in our country so. Second, the accounting value of the Since accounting is a system, then this system value? Development of the object and purpose of such a system that? Known as, why should develop such a system? In other words, why is the national development of these accounting-related laws and regulations. China's China's