会计信息是以货币计量为主的一种经济信息。按存在的状态可分为两大类:一是固定会计信息,它是相对稳定或者不可能变动的信息。如会计历史档案中贮存的会计信息。二是流动会计信息,主要反映现在会计业务实际活动情况的信息,是会计的动态信息。如:现金的收付,材料的购进,工资的支付,产品的销售,税金的交纳等。对于这两类信息,都需要掌握和运用,以会计流动信息为主。会计信息根据来源的不问又可分为外部会计信息 Accounting information is a monetary information-based economic information. According to the existence of the state can be divided into two categories: First, the fixed accounting information, it is relatively stable or impossible to change information. Such as accounting records stored in the accounting information. Second, the flow of accounting information, accounting information mainly reflects the actual activities of the accounting information is the dynamic accounting information. Such as: cash receipts and payments, purchase of materials, payroll, product sales, taxes and so on. For these two types of information, we need to grasp and use of accounting information flow based. According to the source of accounting information can be divided into external accounting information