Accounting definition: taking currency as the main unit of measurement, using certain methods, the economic activities of enterprises, institutions, institutions and other units are continuously, systematically and comprehensively inspected and supervised.
Accounting elements: the basic classification of specific contents of accounting objects. It is the basic component of accounting objects, the consolidation and generalization of accounts, and the basic framework of accounting statements.
Accounting elements include assets, liabilities, owners' equity, income, expenses and profits. Accounting principles: Accounting principles are the basic norms followed in accounting work. Including: 1 objectivity. 2 correlation 3. Comparability. 4. Consistency. 5. timeliness. 6. clarity 7. Accrual basis 8. proportionality. 9 be cautious. 10. Actual cost. 1 1. Divide income and expenditure. 12. Importance.
Summarize the knowledge points in the chapter of junior accounting title examination, and wish you easy evidence collection.
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