什么叫會(huì)計(jì)期間會(huì)計(jì)期間(AccountingPeriod/FiscalPeriod)又稱會(huì)計(jì)分期,是指將企業(yè)川流不息的經(jīng)營活動(dòng)劃分為若干個(gè)相等的區(qū)間,在連續(xù)反映的基礎(chǔ)上,分期進(jìn)行會(huì)計(jì)核算和編制會(huì)計(jì)報(bào)表,定期反映企業(yè)某一期間的經(jīng)營活動(dòng)和成果.什么是會(huì)計(jì)期間?一個(gè)會(huì)計(jì)個(gè)體在持續(xù)經(jīng)營的情況下,其經(jīng)濟(jì)活動(dòng)是循環(huán)往復(fù)、周而復(fù)始的。為了及時(shí)提供決策和管理所需要的信息,在會(huì)計(jì)工作中,人為地在時(shí)間上把連續(xù)不斷的企業(yè)經(jīng)營活動(dòng)及其結(jié)果用起止日期加以劃分,形成會(huì)計(jì)期間,這就是會(huì)計(jì)分期的假設(shè)。我國《企業(yè)會(huì)計(jì)準(zhǔn)則》規(guī)定:會(huì)計(jì)期...
更新時(shí)間:2023-04-16標(biāo)簽: 會(huì)計(jì)期間會(huì)計(jì)會(huì)計(jì)期間期間 全文閱讀會(huì)計(jì)staging(會(huì)計(jì)會(huì)計(jì)學(xué)四大基本前提之一)又稱會(huì)計(jì)期間,是指將企業(yè)持續(xù)經(jīng)營的生產(chǎn)經(jīng)營活動(dòng)分割成一個(gè)個(gè)等長的部分,最常見的會(huì)計(jì)分期是一年,即會(huì)計(jì)年,由于會(huì)計(jì)分期付款,本期與其他期間的差額結(jié)果,會(huì)計(jì)期間又稱會(huì)計(jì)分期執(zhí)行會(huì)計(jì)會(huì)計(jì)和編制會(huì)計(jì)分階段編制報(bào)表,定期反映某一企業(yè)的經(jīng)營活動(dòng)和成果期間,不到一整會(huì)計(jì)年報(bào)期間召會(huì)計(jì)中期。{0}1、會(huì)計(jì)期間與會(huì)計(jì)分期有區(qū)別嗎會(huì)計(jì)staging(會(huì)計(jì)會(huì)計(jì)學(xué)四大基本前提之一)又稱會(huì)計(jì)期間,是指將企業(yè)持續(xù)經(jīng)營的生產(chǎn)經(jīng)營活動(dòng)分割成一個(gè)個(gè)等長的部分。其目的是據(jù)此結(jié)算損益,按期編制財(cái)...
更新時(shí)間:2023-03-21標(biāo)簽: 會(huì)計(jì)期間會(huì)計(jì)staging會(huì)計(jì)學(xué)前提期間 全文閱讀