会计的基本职能包括会计的核算职能和会计的监督职能。其职能具体容如下：
The basic functions of accounting include accounting function and accounting supervision function. Its functions are as follows:
1.会计的核算职能也称为反映职能，是指会计以货币为主要计量单位，对特定主体的经济活动进行确认、计量和报告。会计核算贯穿于经济活动的全过程，是会计最基本的职能。
1. The accounting function of accounting, also known as the reflection function, refers to the recognition, measurement and reporting of the economic activities of a specific entity with currency as the main unit of measurement. Accounting runs through the whole process of economic activities and is the most basic function of accounting.
主要内容包括：
The main contents include:
(1)款项和有价证券的收付；
(1) Receipt and payment of funds and securities;
(2)财物的收发、增减和使用；
(2) Receipt, delivery, increase, decrease and use of property;
(3)债权、债务的发生和结算；
(3) Occurrence and settlement of creditor's rights and debts;
(4)资本、基金的增减；
(4) Increase or decrease of capital and funds;
(5)收入、支出费用，成本的计算；
(5) Income, expenditure and cost calculation;
(6)财务成果的计算和处理；
(6) Calculation and processing of financial results;
(7)需要办理会计手续、进行会计核算的其他事项。
(7) Other matters requiring accounting procedures and accounting.
2.会计的监督职能也称为控制职能，是指会计人员在进行会计核算的同时，对特定主体经济业务的真实性、合法性和合理性进行审查的功能。会计监督通过预测、决策、控制、分析和考评等具体方法，促使经济活动按照既定的要求运行，以达到预期的目的。
2. The supervision function of accounting, also known as the control function, refers to the function of accountants to review the authenticity, legitimacy and rationality of specific economic business while accounting. Accounting supervision promotes economic activities to operate according to the established requirements through specific methods such as prediction, decision-making, control, analysis and evaluation, so as to achieve the expected purpose.