会计等式和会计账户李向煜，刘兵财务会计研究的对象是企业的资金运动，为了便于记录和计量，资金运动需要分解，划分为若干个基本的组成部分，称为会计要素。各会计要素间的相互关系所呈现的数量模型就是会计等式。会计帐户是对会计要素预先进行的科学再分类，这种分类是... Accounting equations and accounting accounts Li Xiangyu, Liu Bing Financial accounting is the object of corporate finance movement, in order to facilitate the recording and measurement, capital movement needs decomposition, is divided into several basic components, known as the accounting elements. The quantity model presented by the interrelationship among accounting elements is the accounting equation. Accounting is a pre-reclassification of accounting elements, which is ...