會(huì)計(jì)從業(yè)資格考試知識(shí)點(diǎn)《會(huì)計(jì)基礎(chǔ)》：會(huì)計(jì)要素的分類
1.資產(chǎn)=負(fù)債+所有者權(quán)益
(1)是某一日期(時(shí)點(diǎn))的要素
(2)表現(xiàn)資金運(yùn)動(dòng)的`相對(duì)靜止?fàn)顟B(tài)，稱為靜態(tài)會(huì)計(jì)要素
(3)反映企業(yè)的財(cái)務(wù)狀況
(4)是編制資產(chǎn)負(fù)債表的依據(jù)
(5)是會(huì)計(jì)上的第一等式
(6)是復(fù)式記賬法的理論基礎(chǔ)
2.收入-費(fèi)用=利潤(rùn)
(1)是某一時(shí)期的要素
(2)表現(xiàn)資金運(yùn)動(dòng)的顯著變動(dòng)狀態(tài)，稱為動(dòng)態(tài)會(huì)計(jì)要素
(3)反映企業(yè)的經(jīng)營(yíng)成果
(4)是編制利潤(rùn)表的依據(jù)
(5)是會(huì)計(jì)上的第二等式
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