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首頁 » 會計知識 » 和賬戶都是(與賬戶是一種等同關系為什么?)

和賬戶都是(與賬戶是一種等同關系為什么?)

分類：會計知識 日期：2022-07-01 04:03 瀏覽：8 次

1.會計科目與賬戶是一種等同關系為什么?

會計科目與賬戶，是會計在從事財務工作時，必須記錄的兩個項目。設置會計科目，是設置賬戶、賬務處理所遵循的規(guī)則和依據(jù)，而賬戶的設置，則能夠反映會計要素的增減變動及結余情況，因此兩者缺一不可。

會計科目：

會計科目是指對會計要素的具體內容進行分類的項目。

會計科目按其所提供信息的詳細程度及其統(tǒng)馭關系不同，分為總分類科目和明細分類科目。

會計科目按其所反映的經濟內容不同，分為資產類、負債類、所有者權益類、成本類、損益類等科目。

賬戶：

賬戶是根據(jù)會計科目設置的，具有一定格式和結構，用于分類反映會計要素增減變動情況及其結果的載體。設置賬戶是會計核算的重要方法之一。

同會計科目的分類相對應，賬戶按其所提供信息的詳細程度及其統(tǒng)馭關系不同分為總分類賬戶（簡稱總賬賬戶或總賬）和明細分類賬戶（簡稱明細賬）；按其所反映的經濟內容不同分為資產類賬戶、負債類賬戶、所有者權益類賬戶、成本類賬戶、損益類賬戶等。

會計科目和賬戶都是對會計對象具體內容的,會計科目和賬戶都是對會計要素具體內容的分類,會計科目和賬戶都是對什么具體內容的分類

2.什么是會計科目和賬戶?

會計科目是企業(yè)在會計核算時，為了分析、反映和監(jiān)督各種經濟業(yè)務，將會 計要素的具體內容進行分類核算的項目。

設置會計科目是會計核算的一種專門方法。 會計科目按提供信息的詳細程度及其統(tǒng)馭關系分類，分為總分類科目和明細 分類科目。

會計科目按核算的經濟內容分類，可分為資產類、負債類、所有者權益類、成本類和損益類等五類。 所謂賬戶是對會計要素的內容進行科學的再分類，具有一定的格式和結構。

每一個賬戶都有一個名稱，賬戶的名稱也叫會計科目。 賬戶分為左方、右方兩個方向，一方登記增加，另一方登記減少。

至于哪一 方登記增加哪一方登記減少，取決于所記錄經濟業(yè)務和賬戶的性質。 在借貸記賬 法下，賬戶的左方，稱為借方，賬戶的右方稱為貸方。

登記本期增加的金額，稱 為本期增加發(fā)生額；登記本期減少的金額，稱為本期減少發(fā)生額；增減相抵后的 差額，稱為余額，余額按表示的時間不同，分為期初余額和期末余額，其基本關 系是：期末余額二期初余額+本期增加發(fā)生額-本期減少發(fā)生額。 賬戶結構具體 包括賬戶名稱（會計科目）、記錄經濟業(yè)務的日期、所依據(jù)記賬憑證編號、經濟業(yè) 務摘要、增減金額、余額等。

都是,賬戶,會計科目

3.賬戶與會計科目是什么關系?

同學你好，很高興為您解答！ 會計科目與賬戶既有聯(lián)系，又有區(qū)別。

會計科目和賬戶都是按照經濟內容設置的。賬戶是根據(jù)會計科目開設的，具有一定的結構，是用來系統(tǒng)、連續(xù)地記載各項經濟業(yè)務的一種手段。

會計科目決定了賬戶核算和控制的經濟內容，是賬戶的名稱；賬戶是會計科目的具體運用，會計科目所反映的經濟內容就是賬戶所要登記的內容。它們之間的區(qū)別在于會計科目只是對會計要素具體內容的分類，本身沒有結構；賬戶則有相應的結構，具體反映資金運動狀況。

因此賬戶比會計科目分類更為明細，內容更為豐富。沒有會計科目，就無法將會計對象進行科學的分類；沒有賬戶則無法記錄和積累會計核算的資料。

希望高頓網(wǎng)校的回答能幫助您解決問題，更多財會問題歡迎提交給高頓企業(yè)知道。高頓祝您生活愉快。

4.會計科目與會計賬戶是什么?

（一） 會計科目 1、會計科目是指對會計要素的具體內容進行分類核算的項目 3、會計科目設置原則――合法、相關、實用 （二）會計賬戶 通常把賬戶反映增加數(shù)和減少數(shù)兩個基本部分。

通常把賬戶反映增加數(shù)和減少數(shù)的這兩部分基本結構簡化為左、右兩方。 至于賬戶的哪一方登記數(shù)額的增加，哪一方登記數(shù)額的減少，取決于賬戶的性質和結構。

期末余額=期初余額+本期增加發(fā)生額—本期減少發(fā)生額，這四個部分是會計賬戶的金額要素。 （三）會計科目與會計賬戶的聯(lián)系和區(qū)別 1。

二者的聯(lián)系： （1）會計科目于賬戶都是對會計對象具體內容的科學分類，兩者口徑一致，性質相同。 （2）會計科目是賬戶的名稱，也是設置賬戶的依據(jù)，賬戶是會計科目的具體運用。

會計科目的性質決定了賬戶的性質 （3）會計科目的分類于賬戶的分類相同 2、二者的區(qū)別：會計科目僅僅是賬戶的名稱，不存在結構；而賬戶則具有一定的格式和結構。能夠用來連續(xù)、系統(tǒng)、全面的記錄反映某種經濟業(yè)務的增減變化及其結果。

好了，以上就是本文的全部內容了，希望可以幫助的到你。

5.會計分錄與賬戶之間是種什么關系,應該怎么理解賬戶呢 求高手指點

一個會計分錄是針對一項經濟業(yè)務或事項，中間會涉及到至少兩個賬戶（分別出現(xiàn)在借貸方）。當然涉及的會計科目也就不止一個，

一個賬戶中間會涉及到的是不同的經濟業(yè)務或事項，針對的是一個會計科目。

兩者都是以借貸記賬法記錄，由上述也可以看出，會計分錄中包含賬戶，而賬戶又需要會計科目具體填充，因為一個企業(yè)不可能只有一項經濟業(yè)務。

至于丁字帳，就是畫一個丁字，上編寫科目名稱，丁字左邊填寫借方，丁字右邊填寫貸方，然后把借方、貸方分別合計，再結出余額，可以在電子表格里設置。可以自動計算的。

如下圖所示，有幾個科目就設幾個丁字賬戶，然后根據(jù)題目，把對應的發(fā)生額寫到我寫的1、2、3、4、5、6、后面，當然編號應該是A--J，有借必有貸嘛，為了方便結出余額，一般打一橫線表示業(yè)務登記完畢，所以丁字賬戶應該是個干字，余額就在第二個橫線下面，有借方的也有貸方的！

會計科目和賬戶都是

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