会计是商业语言的观点已经过时“会计的本质应是一门商业语言”的观点，对会计本质的这种解释，虽然通俗易懂，便于宣传，但作为会计的定义，就显得肤浅、不全面。会计信息是会计核算的最终产品。……它的形成，一般应顺序地经过输入、加工变换和输出三个阶段。所谓输入，... Accounting is the commercial language point of view is outdated “The nature of accounting should be a commercial language” point of view, the interpretation of the nature of accounting, although easy to understand, easy to publicity, but as a definition of accounting, it appears superficial, not comprehensive . Accounting information is the final accounting product. Its formation, generally should be sequentially through the input, transformation and output transformation of three stages. The so-called input, ...