商品生产、流通、消费连续性及其会计核算连续性分析

Analysis of the continuity and the continuity of business accounting of commodity production,circulation and consumption

在会计主体假设下,商品生产、流通、消费的会计核算一般不具有连续性。而商品生产、流通、消费是前后逻辑相关的连续过程,若以商品为主体来分析,商品生产、流通、消费的会计核算在逻辑上也具有连续性,并可全面完整反映商品的会计核算,保证会计信息的可靠、相关、全面。

Under the accounting entity assumption,accounting of commodity production,circulation and consumption generally does not have continuity.Before and after the production,circulation and consumption is logically related continuous process,if the commodity-centered analysis,commodity production,circulation and consumption accounting logically also have continuity,and complete integrity reflects the accounting of commodity,ensure reliable accounting information,relevant and comprehensive.