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设置账户、进行复式记账和建立资产负债表的理论依据是( )。
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设置账户、进行复式记账和建立资产负债表的理论依据是( )。
A、资产=负债+所有者权益
B、资产=权益
C、会计等式
D、收入—支出=利润
时间:2021-09-06 21:28
关键词:
联大
河南师范大学
工商企业管理
基础会计
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C
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从会计核算的具体内容看,( )由填制和审核会计凭证、设置会计科目和账户、复式记账、登记会计账簿、成本计算、财产清查、编制财务会计等组成。
“资产=负债+所有者权益”是最基本的会计等式,是复式记账的理论基础,是设置账户、试算平衡和编制会计报表的理论依据。()
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设置账户、进行复式记账和建立资产负债表的理论依据是( )。
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