当今会计行业中的会计科目与会计账户

会计科目与会计账户的区别于联系一直以来都是会计学术领域的一个讨论焦点。严格意义上的会计科目指的是会计业务的分类记录。而会计账户则是会计科目的帐页呈现形式。会计账户的设置是根据会计科目的设置而设置的,因此两者的分类标准大致相同。但是,会计科目是没有结构的,不能对发生了的经济业务进行记录,而账户具有具体的结构,可以分类、连续的记录发生的业务。

The Accounting Industry in the Accounting Accounts

Accounting and accounting account different from the link has been the accounting academic fields is a focus of discussion. In the strict sense of the accounting refers to accounting classification record. The accounts are accounts account page of form. Account setting is based on accounting subject setting and settings, so the two criteria for the classification of roughly the same. However, the accounting subjects without structure, not to the changed economic and business records and accounts, with specific structure, classification, can bc continuous recording of business.