Difference:
1, the process is different: calculation is a term that focuses more on mathematics, while accounting is a term that focuses on finance. Calculation focuses on the result, and the calculation result is the purpose, while accounting focuses not only on the result, but also on the process, accounting process, and accounting financial results and data by using financial professional methods and standards.
2. Different definitions: Accounting is an accounting activity that takes currency as the unit of measurement, uses special accounting methods, continuously, systematically and comprehensively records, calculates and analyzes the production and operation activities or the budget execution process and its results, and regularly prepares and provides financial accounting reports and other accounting materials needed for internal management, thus providing a basis for enterprise management decision-making and macroeconomic management.
Accounting often permeates the whole process of production, operation and business activities, including pre-prediction, in-process control and post-event accounting of economic and business matters. Calculation, a Chinese word, has "accounting number, calculating unknown quantity according to known quantity;" Operation "and" consideration; Two meanings of "consideration"
Processing requirements for extended data accounting:
1, authenticity and objectivity requirements.
Accounting should be based on the actual economic business, reflecting the requirements of accounting authenticity and objectivity. Its specific requirements are to obtain reliable vouchers, conduct accurate accounting and form accounting vouchers that meet quality standards according to actual economic business.
2. Legitimacy requirements.
The provisions on accounting treatment methods mainly come from the unified national accounting system, including the accounting standards for enterprises, accounting standards for institutions and accounting systems for various industries or units promulgated by the Ministry of Finance.
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