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 calculatio