Traditional Culture Encyclopedia - Traditional stories - accounting object
accounting object
The object of accounting refers to the content calculated and supervised by accounting, that is, the object of accounting work.
Since accounting needs to use currency as the main unit of measurement to account for and supervise the economic activities of certain accounting entities, accounting cannot account for and supervise all economic activities in the process of social reproduction, that is, all economic activities that a specific entity can express in currency,
They are all the contents of accounting and supervision, that is, the objects of accounting.
Since accounting needs to use currency as the main unit of measurement to account for and supervise the economic activities of certain accounting entities, accounting cannot account for and supervise all economic activities in the process of social reproduction, that is, all economic activities that a specific entity can express in currency,
They are all the contents of accounting and supervision, that is, the objects of accounting.
Three manifestations of capital movement 1. Capital enters the enterprise: Enterprises raise funds by absorbing investment, bank borrowing, and issuing stocks or bonds, causing an increase in corporate funds.
2. Fund turnover in enterprises: Enterprises use monetary funds to purchase materials and form reserve funds.
Workers use their own production technology to process materials with the help of machinery and equipment, and the expenditure incurred forms production funds.
Finished product funds are formed after the product is completed.
Sell ??the product, recover the payment, and obtain new monetary funds.
3. Funds exit the enterprise: the enterprise repays bank loans, pays taxes and distributes profits or dividends.
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