2016高級(jí)經(jīng)濟(jì)師復(fù)習(xí)資料：會(huì)計(jì)概論

第二十三章 會(huì)計(jì)概論 P495
    ①會(huì)計(jì)的基本概念
    (會(huì)計(jì)的概念;會(huì)計(jì)的職能;會(huì)計(jì)的對(duì)象)
    ②會(huì)計(jì)的目標(biāo)
    (會(huì)計(jì)的目標(biāo);會(huì)計(jì)信息的使用者;會(huì)計(jì)信息的內(nèi)容)
    ③會(huì)計(jì)要素
    (會(huì)計(jì)要素;會(huì)計(jì)要素的確認(rèn)計(jì)量原則)
    ④會(huì)計(jì)基本前提
    (會(huì)計(jì)主體;持續(xù)經(jīng)營;會(huì)計(jì)分期;貨幣計(jì)量)
    ⑤會(huì)計(jì)信息質(zhì)量要求
    (可靠性;相關(guān)性;清晰性;可比性;實(shí)質(zhì)重于形式;重要性;謹(jǐn)慎性;及時(shí)性)
    ⑥會(huì)計(jì)循環(huán)
    (會(huì)計(jì)確認(rèn);會(huì)計(jì)計(jì)量;會(huì)計(jì)報(bào)告)
    ⑦會(huì)計(jì)法規(guī)
    (會(huì)計(jì)法;基本會(huì)計(jì)標(biāo)準(zhǔn);具體會(huì)計(jì)準(zhǔn)則)