發(fā)布時間：2018-06-14 22:07

  本文選題：基于 + 產(chǎn)權(quán)��； 參考：《財會通訊》2013年04期

【摘要】：正一、會計要素的產(chǎn)權(quán)體現(xiàn)會計要素包括資產(chǎn)、負債、所有者權(quán)益,以及收入、費用、利潤;其中,資產(chǎn)和負債是現(xiàn)代會計普遍公認的基本要素。因為:所有者權(quán)益是剩余索取權(quán),在金額上等于資產(chǎn)減去負債后的余額,其在分配順序上也處于負債之后;收入是資產(chǎn)增加或負債減少的累積影響,費用是資產(chǎn)減少或負債增加的累積影響,利潤則是資產(chǎn)與負債變化的最終累積影響。產(chǎn)權(quán)是經(jīng)濟所有制關系的法律表現(xiàn)形式,任何產(chǎn)權(quán)都存在權(quán)
[Abstract]:First, the property rights of accounting elements include assets, liabilities, owner's equity, income, expenses and profits, among which assets and liabilities are generally accepted as basic elements in modern accounting. Because: the owner's equity is a residual claim, equal to the balance of the assets minus the liabilities in the amount, and also after the liabilities in the distribution order; income is the cumulative effect of an increase in assets or a decrease in liabilities, Expenses are the cumulative effects of reduced assets or increased liabilities, while profits are the final cumulative effects of changes in assets and liabilities. Property right is the legal manifestation of economic ownership relationship, and any property right exists.
【作者單位】： 中南林業(yè)科技大學;
【分類號】：F230
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本文編號：2019112