會(huì)計(jì)報(bào)表要素是指對(duì)會(huì)計(jì)對(duì)象的具體內(nèi)容所做的基本分類(lèi),它是會(huì)計(jì)對(duì)象的基本組成部分,是會(huì)計(jì)報(bào)表內(nèi)容的基本框架,也是賬戶的歸并和概括。我國(guó)《企業(yè)會(huì)計(jì)準(zhǔn)則》規(guī)定,會(huì)計(jì)要素即財(cái)務(wù)報(bào)表要素有六個(gè)方面:資產(chǎn)、負(fù)債、所有者權(quán)益 (共 2141 字) [閱讀本文] >>