企业财务报表要素及其确认与计量；财务报表的列报与披露。
Elements of financial statement of business enterprises and its recognition and measurement;
在六大会计要素中，资产是最重要的会计要素之一，与资产相关的会计信息是财务报表使用者关注的重要信息。
In six major accounting elements, assets is the most important accounting elements, and assets of the accounting information is relevant financial statements attention important information.
上述会计信息亦称为会计要素，它们构成财务报表的基本框架。
The above accounting information is also called accounting elements, which form the basic structure of financial statements.
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