本文選題：基于 + 產(chǎn)權(quán)��； 參考：《財(cái)會(huì)通訊》2013年04期

【摘要】：正一、會(huì)計(jì)要素的產(chǎn)權(quán)體現(xiàn)會(huì)計(jì)要素包括資產(chǎn)、負(fù)債、所有者權(quán)益,以及收入、費(fèi)用、利潤(rùn);其中,資產(chǎn)和負(fù)債是現(xiàn)代會(huì)計(jì)普遍公認(rèn)的基本要素。因?yàn)?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(fù)債后的余額,其在分配順序上也處于負(fù)債之后;收入是資產(chǎn)增加或負(fù)債減少的累積影響,費(fèi)用是資產(chǎn)減少或負(fù)債增加的累積影響,利潤(rùn)則是資產(chǎn)與負(fù)債變化的最終累積影響。產(chǎn)權(quán)是經(jīng)濟(jì)所有制關(guān)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(xué);
【分類(lèi)號(hào)】：F230
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本文編號(hào)：2019112