- Accounting element: asset, liabilities, owner's equity, income, expenses, profit.
- Using the accounting theory to analyze the accounting attribute of the ESO and point out the expensing view does not conform to the definition of the accounting element.
- Discussing the definition and classification of account element,account classification and compilation of report form,this paper tries to point out the imperfections of current accounting principles and put forward some suggestions to improve it.
本文从“收入 -费用 =利润”等式出发 ,对会计要素的定义及分类、帐户分类和报表编制三方面加以讨论 ,指出现行会计准则的不完善之处 ,并提出了相应的改进建议
- Expense is one of the core accounting elements, but the existed definition cannot reflect its essence attribute.
- Bankruptcy and Liquidation Accounting (B.L.A.) elements have their own characteristics,which are different from going-concern accounting elements.
- Among the recognition and measurement of accounting elements, goodwill is the most controversial one and still has different opinions on it now.