Dynamic accounting elements are used to reflect the operating results of enterprises in a certain period of time, including income, expenses and profits. Based on this, the income statement is compiled to prove the income-generating ability of the enterprise.
Dynamic factors and static factors interact, and dynamic factors provide internal motivation for enterprises, expand the scale of enterprises, and in turn improve the income-generating ability of enterprises.
The division of accounting elements plays an important role in accounting, which is embodied in:
1. Accounting elements are the scientific classification of accounting objects. The contents of accounting objects are diverse and complex. In order to reflect and supervise them scientifically and systematically, we must classify them, and then establish accounts and record books according to the categories. Dividing accounting elements is to classify accounting objects. Without this classification, it is impossible to register account books and realize the reflection function of accounting.
2. Accounting elements are the basic basis for setting up accounting accounts. To classify accounting objects, we must determine the classification marks, which are the names of accounts, that is, accounting subjects. If the accounting object is not divided into accounting elements, it is impossible to set up accounts and conduct accounting.
3. Accounting elements are the basic framework of accounting statements. Accounting statements are the basic means to provide accounting information. Accounting statements should provide a series of indicators, which are mainly composed of accounting elements and are the basic components of the framework of accounting statements. In this sense, accounting elements are the basis for designing accounting statements.