会计三要素的实证研究

实账户、虚账户是西方会计对账户分类常用的一组概念。扩展内涵后的新定义如下:实账户是反映某类或某项资产、负债或所有者权益增减变动及结存情况的账户;虚账户是只反映某类或某项资产、负债或所有者权益在一段时间内全部或部分增减变动情况、但不反映其结存情况的的账户。按照实账户、虚账户理论,收入、费用属于所有者权益,其实质是所有者权益的部分增减变动额。实账户、虚账户理论实证了会计只有一个等式、三个要素的观点。

A Empirical Research On Three Accounting Elements

Real accounts and nominal accounts are concepts frequently used in western accounting.The new definitions through extending the existing meaning of real accounts and nominal accounts are as follows: Real accounts are accounts reflecting the full or part of the increases,decreases and balance of a particular asset,liability or owner's equity in a period of time;while nominal accounts are accounts reflecting the full or part of the increases,decreases but never balance of a particular asset,liability or owner's equity in a period of time.According to this theory,revenue and expenses belong to owner's equity.The real accounts and nominal accounts theory demonstrate that there are only one accounting equation and there are only three accounting elements.