會(huì)計(jì)要素歸類探微 畢業(yè)論文

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1、題目會(huì)計(jì)要素歸類探微學(xué)生姓名指導(dǎo)教師2012年3月21日******大學(xué)2012屆畢業(yè)論文會(huì)計(jì)要素歸類探微##Thediscussionabouttheaccountingelementsclassification########******大學(xué)2012屆畢業(yè)論文摘要會(huì)計(jì)要素是會(huì)計(jì)研究的基石，更是會(huì)計(jì)體系的核心內(nèi)容，是會(huì)計(jì)計(jì)量、確認(rèn)的理論依據(jù)，對(duì)會(huì)計(jì)對(duì)象所作的基本分類，是會(huì)計(jì)核算對(duì)象的具體化，是用于反映會(huì)計(jì)主體財(cái)務(wù)狀況和經(jīng)營成果的基本單位，科學(xué)、合理地對(duì)會(huì)計(jì)對(duì)象進(jìn)行分類是確保會(huì)計(jì)信息質(zhì)量的基礎(chǔ)。我國《企業(yè)會(huì)計(jì)準(zhǔn)則》將會(huì)計(jì)要素界定為六個(gè)，即資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用和利潤。美國財(cái)務(wù)會(huì)計(jì)

2、準(zhǔn)則委員會(huì)（FASB）在《財(cái)務(wù)會(huì)計(jì)概念公告》中將會(huì)計(jì)要素歸類為資產(chǎn)、負(fù)債、所有者權(quán)益、業(yè)主投資、派給業(yè)主款、綜合收益、營業(yè)收入、費(fèi)用、利潤、損失十個(gè)要素。國際會(huì)計(jì)準(zhǔn)則委員會(huì)（IASC）在《編制和呈報(bào)財(cái)務(wù)報(bào)表的結(jié)構(gòu)》將會(huì)計(jì)要素其歸類為資產(chǎn)、負(fù)債、權(quán)益、收益和費(fèi)用五個(gè)要素。本文通過將中國《企業(yè)會(huì)計(jì)準(zhǔn)則》與美國《財(cái)務(wù)會(huì)計(jì)概念公告》以及國際《編制和呈報(bào)財(cái)務(wù)報(bào)表的結(jié)構(gòu)》相比較，探微三者在會(huì)計(jì)要素分類方面的差異以及趨同，同時(shí)展望我國在未來對(duì)會(huì)計(jì)要素分類的進(jìn)一步完善。關(guān)鍵詞：會(huì)計(jì)要素；會(huì)計(jì)準(zhǔn)則；歸類比較；認(rèn)識(shí)；優(yōu)缺點(diǎn)-1-******大學(xué)2012屆畢業(yè)論文AbstractAccountingelements

3、arethefoundationofaccountingresearch.Itisthecorecontentofaccountingsystemandthetheoreticalbasisofaccountingmeasurementandaccountingconfirm.Itisthebasicandspecificclassificationofaccountingobject.It’sthebasicunittoreflectthefinancialconditionandoperationalresultsoftheaccountingbody.Classifingtheobjec

4、tofaccountingScienceandreasonableisthebasistoensurethequalityofaccountinginformation.“AccountingStandardsforBusiness”inourcountrydefinedtheaccountingelementsasAsset,Liabilities,Owner’sEquities,Income,Expenses,Profit.TheUnitedStatesofAmerica'sFinancialAccountingStandardsBoard(FASB)inthe”StatementofFi

5、nancialAccountingConcepts"classifiedaccountingelementsasAssets,Lliabilities,Owners,OwnersofInvestment,SenttoOwners,ComprehensiveIncome,OperatingIncome,Expenses,Profit,Loss.InternationalAccountingStandardsCommittee(IASC)inthe"PreparationandPresentationofFinancialStatementsStructure"classifiedaccounti

6、ngelementsasAssets,Liabilities,Owners,Income,Expenses.ThispaperwillcomparingChinese“AccountingStandardsforBusiness”andtheUnitedStatesofAmerica's”StatementofFinancialAccountingConcepts"andinternational"PreparationandPresentationofFinancialStatementsStructure"toexploratetheirdifferencesandconvergences

7、intheaccountingelementsofclassification.Hopeourcountrytoimprovetheclassificationofaccountingelementinthefuture.Keyword:Accountingelements;Accountingstandards;ComparisonandClassification;cognition;Adva