On accounting elements \ accounts system and the specific accounts _ Paper Network

Thesis network: [Abstract] the use of standard accounts, is a feature of China's accounting standards due to our elements defined in the accounting, accounts system settings is not reasonable, leading to a number of specific accounts in use there are more issue the article analyzes the current accounting elements, accounts and specific accounts system problems, and improve the current accounting subjects made a number of specific ideas.

[Keywords] accounting elements, accounts system; accounts

As the current accounting standards as defined in the elements is not reasonable, the accounting system and accounting subjects lack of strict correspondence between the elements, the specific accounts is not accurate enough to use, thereby increasing the accounting for beginners to master the difficulty of accounting subjects. This paper from the accounting elements, accounting classifications, and specific accounts of the logical relationship between the start of our current accounts of improvement were discussed.


First, the accounting elements and accounts system problems

China's current basic accounting rules: corporate transactions or events shall determine the accounting elements of the economic characteristics of the accounting elements including assets, liabilities, equity, revenues, expenses and profits in the Ministry of Finance published in 2006 <<Accounting Standards - - Application Guide>> in the accounts are divided into categories of assets, liabilities, class, common class, owner equity, the cost of class and profit and loss accounts six classes from the accounting system of elements and set of accounts can be seen, the current accounts system, there are two basic questions: First, the accounting elements do not correspond with the accounts system, the second is an unreasonable system of accounts.

(A system of accounts and accounting elements of the corresponding lack of strict
Elements into our accounting of assets, liabilities, equity, revenues, expenses and profits of six elements, there are unreasonable in itself, the main problem is that the profit element on the accounting elements to reflect the structural information content of corporate accounting, the financial statements constitute the framework, but China is not a reasonable profit element set according to the definition of corporate accounting standards, profit is the enterprise in a certain accounting period operating results, including profits, net income less expenses directly charged to current profit gains and losses, profits itself only contains the difference between income after subtracting expenses, including directly charged to current profit gains and losses, therefore, the profit of the elements themselves there is a problem on the set, not completely independent of other elements, they can not completely contain other elements.

Accounts is the accounting system should factor in the use of recorded behavior in the accounts system set up, China's accounting standards set asset class, liabilities, class, common class, owner equity, the cost of class and class six accounting profit and loss subjects, and accounting elements of the formation of a quite different system, which is mainly historical reasons and the reasons for today's complex economic environment, practitioners used will affect the profits of the accounts included in "loss category," the ambiguity of the subject category. However, elements of accounting and accounting system does not correspond to subjects has increased the difficulty of accounting for beginners to learn, resulting in the understanding of the use of accounting subjects is not deep enough and accurate.

(Two accounts system set unreasonable
Not only the current accounts system and the lack of strict accounting correspondence between the elements, accounts system set itself there are more unreasonable.

1 cross between types of accounts, can not form a completely separate types of accounts, for example, our "cost category" set of accounts, although within the enterprise to better reflect the consumption of economic resources and assets in the form of transformation, but The final analysis is still "assets", but the funds used in the form of changes to an asset into another asset to some of the items named "× × cost" accounts set up blurring the nature of accounts, reducing the accounts of intelligibility. practice, many accounting beginners "production cost" accounts have been prepared to understand a sense of confusion. In addition, the existing contents of the cost categories of accounts are not full, as "under construction" " material procurement "actually belongs to the cost of class subjects, content." common class "categories of accounts and assets, liabilities, and formed a cross.

2. "Profit or loss category," less clear set of accounts, is not conducive to the specific content of the accounting elements of understanding profit and loss accounts of all types affect the profits of the projects into one, simplifying the classification of subjects, but not conducive to the formation of profit understanding. practice in some specific subjects to set the profit and loss categories is blurred and the links between elements, such as "Investment income" and so on.


Second, the specific problems of accounts

In the specific set of accounts, the current accounting standards also there are more problems, such as the subject name is not set properly, the content of subjects such as irrational. The existing specific accounts in the accounting issues in the following subjects:
(A manufacturing costs and production costs
"Manufacturing costs" and "production costs" are two typical production costs of enterprises categories of accounts, according to guidelines Guidelines, "manufacturing costs" of accounts is reflected in the product production occurred in some of the indirect production costs, such as indirect labor, indirect materials, depreciation of fixed assets for production and other production related but not directly attributable to the cost of a production, "production costs" refers to a product can be directly attributable to the production costs, such as direct labor, direct materials, etc. In fact, both are an asset to reflect - in the product (or finished product, which highlights the two accounts although the production cost of products, but use it in the name reduces the understanding of such assets in the product. Links to free download http://www.hi138.com
(Two R & D expenditure
"R & D spending," the set of accounts is intended to reflect their own research and development cost of intangible assets. This set of accounts of the main problem is: First, the intelligibility of the subject itself is not enough, the balance is actually an asset (capitalized R & D expenditures, the second is its detailed subjects set problem, "the cost of spending" is a cost, but included in the cost of class subjects, "capital expenditures" is an asset, but the "expenditure "approach are listed.

(Three year profit and profit distribution
"Profit for the year" and "profit distribution" two set of accounts to reflect the different types of retained earnings. "Profit this year," the more clear set of accounts reflects the company's profits earned during the year, and "profit distribution" more accounting accounts but then caused a greater confusion for beginners, especially the details of subjects and details of setting the carry-over issues between subjects in the medium-term balance sheet preparation, and between the two they reflect the "profit distribution" ledger under the heading of "retained earnings" account details name the annual balance sheet to "retained earnings" to fill in details of the balance of subjects reporting project "retained earnings" figure. These provisions greatly complicated increased the content of the report and accounting for beginners to understand the difficulty of preparing the report.

(D Investment income
"Investment income" accounts to simplify the Investment-related gains and losses associated with the project records, but the simplified set of accounting statements, but greatly reduces the intelligibility, according to current guidelines guide, all Investment-related gains and losses are passed "Investment income" of the accounting records to reflect the subject, both including dividends, bond interest and other "income" also includes the formation of a variety of disposal of Investment gains and losses. This set of accounts approach reduces the usefulness of accounting information, but also makes the related departments (such as the Commission had other ways to strengthen the accounting information users understand the financial statements, such as the China Securities Regulatory Commission on the "non-recurring gains and losses "disclosure requirements, disclosure requirements for the disposal of Investments on the show," Investment income "accounts set up unreasonable, but also shows that our income statement disclosures need to be improved.

(E-operating income and operating expenses
China's accounting standards issued in 2006, basically to achieve convergence with international accounting standards, but operating income set of accounts is still not completely reflect the impact of the ills from history, although in 2006 the basic accounting standards proposed the "profits" and "loss" concept, but with the corresponding accounts are still more familiar with the practitioners of "operating income" and "operating expenses" in the name. The name of help to understand operating profit and non-operating profit of distinction, but the content of expressions and profit on the composition of the formation of a difference, is not conducive to the profit element accounting for beginners to understand.


Third, the idea of ​​improving the current accounts

According to the above analysis, reconstructed from the accounts system and the specific accounts to improve the angle of two accounts for our current recommendations for improvement:
(A reconstruction of the content and elements of accounting system of accounts
Improve the existing accounts system, you first need to improve existing accounting elements. The current system of accounting elements of the main problems is the "profit" element. Profit factor due to lower revenue, charges the presence of cross, and which itself contains the direct profit loss of profits and losses, hence the need for spin-off is recommended in the accounting elements of the setting, the "profit" element removed, an additional "profits" and "loss" of two accounting elements, the precise composition comprising the "profits interests", "loss of profits" and "loss of rights" and "loss of profit or loss." Thus, improved accounting elements including assets, liabilities, equity, revenues, expenses, gains, losses seven accounting elements. Links to free download http://www.hi138.com