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第一章一、名词解释1.工业是采掘自然资源与对原材料进行加工和再加工的物质生产部门。2.工业企业是直接从事工业生产或提供工业劳务的独立核算单位。3.工业企业会计是根据会计法规制度,以货币为主要计量单位,运用专门方法对工业企业的经济活动进行连续的、系统的、全面的核算和监督,并根据核算资料进行分析和检查,以求加强经济核算和提高效益的经济管理活动。工业企业会计是一种专门会计。4.工业企业会计核算的对象是工业企业生产经营过程中发生的、能够以货币计量的经济活动。5.会计制度是指进行会计工作所应遵循的规则、方法和程序等的总称。6.会计准则是会计核算工作的规范,它主要是就经济业务的具体会计处理作出规定,以指导和规范企业的会计核算,保证会计信息的质量。
Chapter One I. Glossary 1. Industry is the material production sector that extracts natural resources and processes and reprocesses the raw materials. 2. Industrial enterprises are independent accounting units that directly engage in industrial production or provide industrial services. 3. The accounting of industrial enterprises is based on the accounting rules and regulations, the monetary unit of measurement, the use of specialized methods of economic activity of industrial enterprises for continuous, systematic and comprehensive accounting and supervision, and based on accounting information analysis and inspection to Seeking to strengthen economic accounting and improve economic efficiency management activities. Industrial enterprise accounting is a specialized accounting. 4. The object of industrial enterprise accounting is the economic activities that occur in the course of production and operation of industrial enterprises and can be measured in currency. 5. Accounting system refers to the accounting rules should be followed, methods and procedures in general. 6. Accounting standards are the norms of accounting work. They mainly stipulate the specific accounting treatment of economic business so as to guide and regulate the accounting of enterprises and ensure the quality of accounting information.