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85问答库 > 会计分期在会计核算中有什么意义?

会计分期在会计核算中有什么意义?

2025-03-16 20:57:28

推荐回答（2个）

回答1：

会计期间假设是持续经营假设的必然结果。为了使会计报表使用者能够定期、及时地了解企业的财务状况和经营成果，就要把连续经营活动人为地进行划分，以便定期进行结算、汇总、报告和评价。会计期间假设是正确计算损益的前提，利润总额、收入、费用等会计概念都是以“时期”为前提的。
有了会计分期才有利润，收入，费用

回答2：

会计分期假设确定了会计核算的时间范围

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