时间有个特点,就是它的不可逆转性。通俗地讲,就是时间一去不复返,“机不可失,时不再来”。这说明时间概念的重要性。就会计核算而言,每种固定资产都有它的耐用年限(也可说是更新改造周期),这是与时间有关的。作为会计核算基本对象的资金和利润,同样不能离开时间概念。资金就是再生产过程中一定时刻的有价值物货币表现的总称,利润就是一定时期内新增加的资金积累(或资金增值)。资金、库存、应收或应付款余额经济上称为存量,它是随时刻而变化的,因此,有人将反映这类指标数字的报表称为静态报表。利润(或亏损)、收入、成本等增减发生额经济上称为流量,它是一定时间的累计数字,有人将反映这类指标数字的报表称为动态报表,无论存量或流量都与时间有关。一、劳动价值学说是马克思政治经济学的核心。它告诉我们:商品的价值决定于生产该商品所费的社会平均必要劳动量,即社会平均必要劳动时间。这就指明了价值与劳动时间的关系。经济核算的主要任务就是要比较企业的收入(反映社会承认的价 One of the characteristics of time is its irreversibility. In layman’s terms, it is the time that is gone. “It’s not lost, it will never come again.” This shows the importance of the concept of time. As far as accounting is concerned, each fixed asset has its useful life (also referred to as the update cycle), which is time-related. Funds and profits, which are the basic objects of accounting, also cannot leave the concept of time. Capital is the general term for the performance of the currency of valuables at a certain moment in the process of reproduction. Profit is the new accumulation of funds (or capital appreciation) in a certain period of time. The balance of funds, inventory, accounts receivable, or payables is economically called stock. It changes with time. Therefore, someone reports a number of such indicators as a static report. Profits (or losses), income, costs, etc. Increases or decreases Occurrences are economically called flows. They are cumulative figures for a certain period of time. Some people report a report that reflects the number of such indicators as a dynamic report, regardless of whether the stock or flow is related to time. . First, the theory of labor value is the core of Marx’s political economy. It tells us that the value of a commodity depends on the average amount of socially necessary labor that it costs to produce it, that is, the average socially necessary labor time. This indicates the relationship between value and labor time. The main task of economic accounting is to compare the income of enterprises (reflecting socially recognized prices