第二章会计科目、帐户与复式记帐一、会计科目会计科目是对于会计对象的具体内容进行分类核算的标志或项目。为了对会计对象的具体内容进行核算和监督,就需要根据其各自不同的特点,进行分类,以便将复杂的经济信息变成有规律的易识别的经济信息,并为其转换为会计信息准备条件。设置会计科目应遵循以下原则:设置会计科目必须结合会计对象的特点;必须符合经济管理的要求;要将 The second chapter accounts, accounts and double billing First, the accounting subjects Accounting subjects for accounting objects specific content classification markings or items. In order to account and supervise the specific contents of accounting objects, they need to be classified according to their different characteristics so as to turn complicated economic information into regular and easily identifiable economic information and convert it into accounting information preparation conditions . Set accounting subjects should follow the following principles: Set accounting subjects must be combined with the characteristics of accounting objects; must comply with the requirements of economic management; to be