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首页 会计英语(中英对照)

会计英语(中英对照)

会计英语(中英对照)

zhengdy_520
2008-10-07 0人阅读 举报 0 0 0 暂无简介

简介:本文档为《会计英语(中英对照)pdf》,可适用于考试题库领域

ENGLISHLANGUAGEINACCOUNTINGPageofUnitOneAccountingProfession第一单元会计职业INTRODUCTIONOFACCOUNTINGAccountingisaprocessofrecorded,classifying,summarizing,andinterpretingofthosebusinessactivitiesthatcanbeinexpressedinmonetarytermsApersonwhospecializesinthisfieldisknownasanaccountant会计简介会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。专门从事这方面工作的人员叫做会计师。Accountingfrequentlyoffersthequalifiedpersonanopportunitytomoveaheadquicklyintoday’sbusinessworldIndeed,manyoftheheadsoflargecorporationsthroughouttheworldhaveadvancedtotheirpositionfromtheaccountingdepartmentAccountingisabasicandvitalelementineverymodernbusinessItrecordsthepastgrowthordeclineofthebusinessCarefulanalysisoftheseresultsandtrendsmaysuggestthewaysinwhichthebusinessmaygrowinfutureExpansionorreorganizationshouldnotbeplannedwithoutproperanalysisoftheaccountinginformationandnewproductsandthecampaigntoadvertiseandsellthemshouldnotbelaunchedwithoutthehelpofaccountingexpertise会计这一职业在当今经济社会中给有能力的人提供了升迁的机会。事实上世界上许多大公司的领导者都是从会计部门升到现有位置上的。会计是现代各类公司基本和重要的组成部分它记录公司以入的兴衰对这些记录结果和趋势进行认真的分析有助于公司提出未来发展的方向。如果没有对会计资料的恰当的分析就无法计划公司的扩展和重组没有会计专业人员的帮助就无法组织生产新产品开展促销活动。AccountingisoneofthefastestgrowingprofessionsinthemodernbusinessworldEverynewstore,school,restaurant,orfillingstationindeed,anynewenterpriseofanykindincreasesthedemandforaccountantsConsequently,thedemandforcompetentaccountantsisgenerallymuchgreaterthanthesupplyGovernmentofficialsoftenhavealegalbackgroundsimilarly,themenorwomeninmanagementoftenhaveabackgroundonaccountingTheyareusuallyfamiliarwiththemethodologyoffinanceandthefundamentalsoffiscalandbusinessadministration会计师是当今经济社会中发展最快的职业之一。每一个新商店、学校、饭店或加油站事实上任何种类的新企业的建立都增加了对会计师的需求其结果是对有水平的会计师的需求通常要大大超过其供给。政府官员通常要有做过法律工作的背景。同样从事管理工作的男女工作人员通常有做过会计工作的经历他们对理财方法和财务管理的基本原则一般都十分熟悉。DISTINCTIONBETWEENBOOKKEEPINGANDACCOUNTINGEarlieraccountingproceduresweresimpleincomparisonwithmodernmethodsThesimplebookkeepingproceduresofahundredyearsagohaveplacedinmanycasesbythedataprocessingcomputerThecontrolofthefiscalaffairsofanorganizationmustbeasscientificaspossibleinordertobeeffective簿记和会计的区别与现代的会计方法比较起来早期的会计程序很简单。一百年前的简单簿记已经在许多情况下由电子计算机的数据处理所取代。一个单位的财务控制必须做到尽可能科学这样才会有效果。Inthepast,abookkeeperkeptthebooksofaccountsforanorganizationthepresentdayaccountants’jobdevelopedfromthebookkeepers’jobToday,asharpdistinctionismadebetweentherelativelyunchangedworksperformedbyabookkeeperandthemoresophisticateddutiesof会计英语第页共页theaccountantsThebookkeepersimplyentersdatainfinancialrecordsbookstheaccountantmustunderstandentiresystemofrecordssothatheorshecananalyzeandinterpretbusinesstransactionToexplainthedifferencebriefly,theaccountantsetsupabookkeepingsystemandinterpretsthedatainit,whereasthebookkeeperperformstheroutineworkofrecordingfiguresinbooksBecauseinterpretationofthefiguresissuchanimportantpartoftheaccountant’sfunction,accountinghasoftenbeendescribedasanart过去簿记员的工作是记录一个单位的往来账目而当今会计师的工作在簿记员的工作有所发展。现在人们对簿记员从事的相当不变的工作与会计师所担任的较复杂的工作做了明显的区分。簿记员的工作只是登记账簿而会计师必须了解账目的全部体系从而可以对业务交易进行分析和解释。这一区别简单说来就是:会计师要设立簿记体系并对其中的资料进行解释而簿记员从事的是往账本里记账这样日常的工作。由于解释账目中数字的工作是会计职能很重要的一部分会计常常被描述为是一种艺术。DIVISIONSOFACCOUNTINGThefieldofaccountingisdividedintothreebroaddivisions:public,private,andgovernmentalAcertifiedaccountantoraCPA,asthetermisusuallyabbreviated,mustpassaseriesofexaminations,afterwhichheorshereceivesacertificateIntheUnitedStates,thecertificationexaminationsarepreparedandadministeredbytheAmericanInstituteofCertifiedPublicAccountantsThevariousstatesorothermajorgovernmentaljurisdictionssetadditionalqualificationsforresidence,experience,andsoonTheBritishequivalentforaCPAiscalledachartedaccountant会计种类会计这一行一般分为三大类:公共会计、私人会计和政府部门会计。注册会计师(或CPA注册会计师的缩写)必须通过一系列考试方可得到证书。在美国这种资格考试由美国注册会计师协会负责和实施。各个州或政府其他主要司法部门对申请人的居住地、经历等其他条件做出规定。在英国相当于CPA的人叫特许会计师。CPAscanoffertheirservicestothepubliconanindividualconsultantbasisforwhichtheyreceiveafeeInthisrespectormanyothers,theyaresimilartodoctorsorlawyersLikethem,CPAsmaybeselfemployedorpartnersinafirmortheymaybeemployedbyanaccountingfirm注册会计师可以就每笔咨询业务向公众提供收费服务。在这方面和许多其它方面他们与医生和律师很相似。与医生和律师一样注册会计师可以是个体经营也可以是在一个公司合伙经营他们也可以由会计公司雇佣。ManyaccountantsworkedingovernmentofficesorfornonprofitorganizationsThesetwoareasareoftenjoinedunderthetermgovernmentandinstitutionalaccountingThetwoaresimilarbecauseoflegalrestrictionsinthewayinwhichtheyreceiveandspendfundsTherefore,alegalbackgroundissometimesnecessaryforthistypeofaccountingpractice许多会计在政府部门或非盈利性组织工作这两个领域通常被放在一起称为政府和行政事业单位会计。这两个领域有相似之处因为在接受和使用资金方面它们都受到法律的限制。因此做这方面的会计有时需要一些法律经验。AllbranchesofgovernmentsemployaccountantsInaddition,governmentownedcorporationhaveaccountantsontheirstaffsAlloftheseaccountants,likethoseinprivateindustry,workonasalarybasisTheytendtobecomespecialistsinlimitedfieldsliketransportationorpublicutilities政府的各部门都雇用会计师而且政府所拥有的公司也有它们自己的会计师。所有这些会计师和在私营行业工作的会计师一样是挣工薪的。他们往往对某些行业或特别领域(如交通或公共设施方面)的会计很擅长。ENGLISHLANGUAGEINACCOUNTINGPageofNonprofitorganizationsare,ofcourse,inbusinessforsomepurposeotherthanmakingmoneyTheyincludeculturalorganizationslikesymphonyorchestrasoroperasocieties,charitableorganizations,religiousgroups,orcorporateownedresearchorganizationsAlthoughtheyarelimitedinthemannerinwhichtheycanraiseandspendtheirfunds,theyusuallybenefitfromspecialprovisionsinthetaxlaws当然非盈利性组织经营的目的不是为了赚钱。这些非盈利性组织包括像交响乐团或歌剧协会这样的文化组织、慈善组织、宗教团体或公司拥有的研究机构。虽然它们在筹措和使用资金的方式上受到限制它们常常可以受益于税法中的某些特别条款。Privateaccountants,alsocalledexecutiveoradministrativeaccountants,handlethefinancialrecordsofabusinessLikethosewhoworkforgovernmentornonprofitorganizations,theyaresalariedratherthanpaidafeeThosewhoworkformanufacturingconcernsaresometimescalledindustrialaccountantsSomelargecorporationsemployhundredsofemployeesintheiraccountingoffices私人会计师也叫做主管或行政会计师负责处理公司的财务账目。同在政府或非盈利性组织工作的会计师一样他们是挣工薪而不是按每笔业务收费。在制造公司工作的会计师有时叫做工业会计师。一些大公司通常要雇用上百名雇员做会计工作。Thechiefaccountingofficerofacompanyisthecontroller,orcomptroller,asheorsheissometimescalledControllersareresponsibleformaintainingtherecordsofthecompany’soperationsOnthebasisofthedatathathavebeenrecorded,theymeasurethecompany’sperformancetheyinterprettheresultsoftheoperationsandtheyplanandrecommendfutureactionsThispositionisveryclosetothetopofmanagementIndeed,acontrollerisoftenjustastepawayfrombeingtheexecutiveofficerofacorporation一个公司最高的会计官员叫会计主任或主计长。会计主任负责保存反映公司经营活动的账目根据所记录的数据衡量公司的运作状况对经营情况做出解释然后对未来的行动提出计划和建议。这一位置与最高管理人员非常接近实际上会计主任再长一步就可以当一个公司的最高行政长官。ManypeoplehavechosenaccountingasaprofessionalbecauseofitsmanyadvantagesManyjobsareavailable,primarilybecausetheeducationandtrainingforaccountingcareershavenotkeptpactwiththedemandforaccountingservicesOnceonthejob,privateorgovernmentalaccountantshavesecurity,andtheyareusuallygiventhechancetomoveupwardinthecompanysometimes,aswehavenoted,tothetopSalariesforpeoplewithaccountingtrainingareusuallygood,evenonthelowerlevels,andforthosewhorisetothetopoftheprofession,theyarecorrespondinglyhighCertifiedpublicaccountantsnowenjoyprofessionalstatussimilartothatofdoctorsorlawyers许多人选择会计师作为自己的职业的是因为它有许多优势。会计行业的就业机会很多这主要是由于会计教育和培训工作远远跟不上对会计服务的需要。一旦有了工作私人或政府部门会计师就有了保障而且他们通常有机会在公司内部得到晋升像我们提到的有时可以升到公司的最高层。受过会计训练的人既使在基层工作薪水通常也是可观的。那些升到上层的会计师薪水也相应提高。注册会计师现在享有和医生、律师一样的职业地位。会计英语第页共页UnitTwoTheConventionsofContemporaryAccounting()第二单元现代会计惯例()AccountingconventionsareconceptsandruleswhichhavebeenacceptedinperformingbookkeepingandaccountingItcamefromacarefulobservationofaccountingpracticewhichrevealedpatternsofconsistentbehaviorTheexistenceofconventionswasnotgenerallyrecognizedbyaccountantsuntilthethcenturyTheyweredevelopedtoaidaccountantsinexercisingjudgmentandestimationinordertolimitlikelydifferencesinrecordingsimilareventsbydifferentaccountantsTheprincipalconventionofcontemporaryaccountingwillbediscussed会计惯例是在簿记和会计工作中被广为接受的概念和规则源于对反映了连续一致的会计实务模式的认真研究。直到二十世纪会计惯例的存在才被会计界广泛承认。会计惯例的产生有助于会计师进行判断和估计以限制不同的会计师对类似的项目采用不同的记账方法。以下将讨论当今主要的会计惯例。THEENTITYCONVENTIONContemporaryaccountingdividesthecommunityintoseparateunitscalled“accountingentities”Foreachaccountingentityaselfcontained,doubleentryaccountingsystemisemployedTransactionsbetweenaccountingentitiesarerecordedintheaccountsofbothentitiesEachaccountingentityinterpretstransactionsfromitsownviewpointForexample,thesametransactionmayberecordedasasalebyoneaccountingentityandasapurchasebyanotherSimilarly,oneaccountingentitymayrecordatransactionasaninvestment,whiletheotheraccountingentitymayrecorditasacapitalcontribution会计主体惯例现代会计把社会划分为一些独立的单位叫做会计单位。每一个会计单位都运用独立的、复式记账的会计体系。会计单位之间的交易在双方的账目上都要登记。每一会计单位都从自己的角度对交易加以说明。例如:同一笔交易一个会计单位可以被登记为销售在另一个会计单位则被登记为购买。同样一个会计单位可以把一笔交易记为投资而另一个会计单位可以把它记为缴入资本。InanyparticularcasetheidentificationoftheaccountingentitymaybedifficultConsider,forexample,thecaseofalargechainofretailstoresIstheaccountingentitythewholebusiness,aregionaloperation,asinglestoreorasingledepartmentinthatstoreTheanswercanbefoundonlybylookingattheorganizationofthebusinessIfadepartmenthasitsownaccountingsystemandrecordstransactionswithotherdepartments,thenitisanentityforaccountingpurposeIfithasnorecords,thenitisnotanaccountingentityTheaccountingentityis,therefore,identifiedasthesmallestunitofactivitywithaselfcontainedaccountingsystem在特殊的情况下很难确定会计单位。例如:对一个零售连锁店来说会计单位是整个连锁店地区经营部门单独的一个商店还是那个商店的某一部门?只有认真考察了那个公司的组织机构后才能找出答案。如果一个部门有自己的会计系统并对其与其他部门的交易记账那么这个部门就是一个会计单位。如果它没有这样的账目那么它就不是一个会计单位。因此会计单位被定义为有独立会计体系的最小业务单位。THE“GOINGCONCERN”CONVENTIONContemporaryaccountingassumestheentitywillremaininoperationfortheforeseeablefutureThisassumptionisknownasthe“goingconcern”orthe“continuity”conventionThisassumptiondoesnotrefersimplytoitscontinuedexistenceItalsoassumesthatitwillcontinueinthesamelineofbusinessasthoseinwhichitiscurENGLISHLANGUAGEINACCOUNTINGPageofrentlyinvolved“持续经营”惯例现代会计假定一个单位将在可预见的未来继续经营这种假定被称为“持续经营的企业”或“持续经营”惯例。这一假定并不仅仅指企业将继续存在下去它还假定单位将继续在它目前所从事的行业内经营。TheassumptionofcontinuityismadeintheabsenceofevidencetothecontraryInotherwords,whenitisclearthatanassumptionofcontinuedexistencewouldresultinmisleadingfinancialreports,thentheassumptionisnotmadeAmajorproblemfacingtheaccountingprofessionisinidentifyingthecircumstancesunderwhichthecontinuityassumptionshouldbeabandonedSometimescompanyfailuresoccurwiththeaccountingreportscontinuingtobebaseduponthegoingconcernconventionTheseaccountingreportsaresubsequentlyasmisleadingAndprematureabandonmentofthecontinuityassumptionbyaccountantsmaycauseliquidationifitresultsindemandsbycreditorsforrepaymentofaccountsoutstandingAuthoritativeguidelinesareneededinthisareaifcontinuityistoremainabasicassumptionofcontemporaryaccounting只有在不存在的相反的证据的情况下才能做出“持续经营”的假定。换句话说在继续存在的假设显然会引起财务报告具有误导作用这种情况下就不能做出这种假定。会计行业所面临的一个主要问题是要识别出应该放弃持续经营假设的情况。有时出现了会计报告仍然基于继续经营惯例而企业破产倒闭的情况这些报告后来被批评为是误导性报告。会计师没有足够的根据就放弃继续经营假设那么一旦引起债权人对未偿债务要求还款就会导致破产清理。如果持续经营将继续作为当代会计的一个基本假设的话在这方面需要一个有权威性的指导文件。THEMONETARYCONVENTIONIncontemporaryaccounting,anentity’stransactionsarerecordedintheaccountsinthemonetaryunitofthecountryinwhichitisoperatingHowever,ingeneral,financialstatementsarepresentedinthecurrencyofthecountrywherethereportsarepublished货币惯例现代会计中一个单位的交易要以其经营所在国的货币单位记账。但是一般来说财务报表是用发布报表所在国的货币表示的。Theuseofmoneyastheunitofaccountisacceptedtodaywithoutquestion,butthathasnotalwaysbeenthecaseForexample,suchcommoditiesascattle,salt,shells,andtobaccoaresaidtobeemployedasaunitofaccount使用货币作记账单位在当今无疑已被接受但并非一直是这样。例如有些商品如牛、盐、贝壳和烟草据说曾用来做记账单位。TheuseofmoneyasaunitofaccountdoescreatesomedifficultiesInthefirstplace,transactionsmustbeexpressedinmoneybeforetheycanberecordedintheaccountsInsomecasestransactionsoreventsmaynothaveanobviousmoneyamountTransactionsandeventsofthistypeareeitherignoredorassignedasubjectiveorarbitrarymoneyamount使用货币做记账单位的确也带来了一些困难。首先交易在记入账目之前必须要用货币来表示。有些情况下交易或项目可能没有明显的货币价值。因此对这类交易和项目不是加以忽略就是主观或武断地确定一个货币价值。TheseconddifficultyassociatedwiththemonetaryconventionisthatthevalueofmoneyisnotconstantovertimeItspurchasingpowerchangesasaresultofeitherinflationordeflationAccountantsconventionallychoosetoignorethechangesinthepurchasingpowerofmoneyintheaccountsAndthiswillcausesomedeficienciesinaccountingreports与货币惯例有关的第二个困难是货币的价值并不总是稳定不变的货币的购买力会随着通货膨胀或通货紧缩而产生变化。会计师习惯上对账面上货币购买力的变化不予理睬但这样会造成会计报告的某些缺会计英语第页共页陷。THECONSISTENCYCONVENTIONContemporaryaccountingassumesthataccountantsconsistentlyapplyaccountingproceduresfromoneperiodtothenextAsacorollary,ifaccountingproceduresarechanged,thefactofthechangeanditseffectonreportedresultsaresupposedtobedisclosedinthefinancialstatementsThepurposeofthisconventionistoallowmeaningfulinterperiodcomparisonsofresultsofanentityWithoutconsistencyinaccountingprocedures,managementcouldmanipulateafirm’sreportedresultsmerelybychangesinaccountingproceduresUnderthesecircumstancesinterperiodcomparisonswouldhavetobetreatedwithskepticism一贯性惯例现代会计假设会计师从一个阶段到下个阶段所使用的会计程序是一致的。作为推理如果会计程序改变了其变化及其对财务报告的影响应该在财务报表中公布。这一惯例的目的是允许对一个单位不同期间的财务结果进行有意义比较。如果会计程序没有一致性管理人员可以用仅仅改变会计程序的方法来篡改公司的财务报告。在这种情况下只能以怀疑的态度看待不同期间的比较结果。ThisconventiondiffersfromtheothersinanimportantrespectTheothersdescribeconventionalpracticesactuallyusedbyaccountantsTheconsistencyconvention,however,involvesprescriptionThisconventionisonethataccountantsoughttofollowratherthanthatisnecessaryfollowed这一惯例与其它惯例在一个重要的方面有所不同。其它惯例描述了会计师实际已经采用的习惯做法这个惯例是会计师必须遵循而不只是有必要遵循的惯例。TheconsistencyconventiondoesnotmeanthataccountingmethodscannotbechangedAchangeshouldbemadeifanewprocedurewouldresultinfinancialstatementswithimproved“truthandfairness”Ifajustifiablechangeismade,thefactandtheeffectofthechangesshouldbedisclosedTheconventiononlyrequiresthatcapriciouschangesinprocedurewhichcanbejustifiedbyreferencetoa“trueandfair”viewshouldnotbemade一贯性惯例并不意味会计方法是不能改变的。如果新的程序可以使财务报表的真实性和公允性有改进那么会计方法应该改变。如果证明是合理的改变对改变的情况及其影响应当公布。一贯性惯例只对那些没有证据证明能帮助真实公正地反映情况的程序的变动加以制止。TheconventiondoesnotrequireaninterfirmconsistencyinaccountingproceduresTwosimilarfirmsinthesameindustrymayrecordasimilartransactionindifferentwaysandstillcomplywiththeconsistencyconventionTheconventionappliesonlytotheaccountingpracticesofaparticularentityfromperiodtoperiodThelackofinterfirmconsistencymeansthatanalystneedstoexerciseagreatdealofcareinmakinginterfirmcomparisons一贯性惯例对公司间的会计处理并未做出要求。同一行业的两个类似的公司可以用不同方法对类似交易记账但仍然是遵守了一贯性惯例。一贯性惯例只适用于某一单位一个期间到另一个期间的会计处理。如果公司间的会计处理缺乏一致性分析家在进行公司间对比时要格外注意。Even,theconventiondoesnotmeanthattheremustbeaninternalconsistencyintheuseofaccountingproceduresForexample,theconventiondoesnotimplythatabusinessdepreciatesallitsassetsonsamebasisorthatalldiscountsallowedaretreatedasexpenseConsistencywouldallow,forexample,thatplantandequipmentbedepreciatedonastraightlinebasisandthatmotorvehiclesbedepreciatedonanacceleratedbasisAllthatconsistencyimpliesisthattheaccountingproceduresforaparticulartypeoftransactionsarethesamefromperiodtothenext进一步说一贯性惯例并不意味在会计程序使用上一定要有一个内部一致性。例如:一贯性惯例并不是指公司对所有资产的折旧依据同一基础或所有可允许的折扣都作为费用处理。例如一贯性惯例可以允ENGLISHLANGUAGEINACCOUNTINGPageof许厂房和设备按直线折旧方法计算汽车按加速折旧法计算。一贯性惯例所指的是从一个期间到另一个期间同样的经济业务要使用相同的会计处理程序。会计英语第页共页UnitThreeTheConventionsofContemporaryAccounting()第三单元现代会计惯例()THECONVENTIONOFCONSERVATISMItisacharacteristicofcontemporaryaccountingthataccountantsactconservatismorprudentlyinthemeasurementofprofitIngeneral,thismeansthataccountantsuse“reasonablepessimism”inmeasuringrevenuesandexpensesRevenuesarenotrecordeduntiltheyarereasonablycertain,butexpensesarerecordedassoonastheyarebecomeprobableSimilarly,whenaccountantshaveachoiceofmeasurementsofcostforassetsandliabilities,theywill,otherthingsbeingequal,choosethelowestforassetsandthehighestforliabilitiesTheeffectofthisconventionisthatreportedprofitsandnetassetswillbelowerthanundermostalternativeassumptions稳健性惯例在现代会计中会计人员在计量利润时表现得稳健谨慎这是很典型的。一般来说这意味着会计人员在计量收入和支出时持有“合理的悲观主义”。除非他们相当肯定他们才会把收入入账但是只要支出是有可能的他们就把它记入账目。同样当会计人员在考虑如何计量资产和负债的成本时在其它因素一致的情况下他们将选择最低的资产成本最高的负债成本。这种稳健性惯例的作用是所报告的利润和净资产要低于其它可供选择的假定下的结果。ThereareseveralpossibleexplanationsfortheconventionofconservatismOneisthatitisthetraditionalroleofaccountantstocurbtheoptimismofmanagementAccountantsareseenasasoberinginfluence,forcingmanagementtoassessproposalsandexpectationsinarealisticwaytominimizeerrorsarisingfromoveroptimism对稳健性惯例有几种可能的解释。一种是抑制管理部门的乐观态度这是会计人员的传统作用会计人员被看成是一种起清醒作用的人迫使管理人员以现实的态度评估计划和期望值以期最大限度地降低由于过分乐观而产生的错误。AsecondexplanationisthatallconservatismisanaturalreactiontouncertainlyAsstudentswillbehaveconservativelyandpubliclychooseamodestexpectationofanexamresulteventhroughtheymaythinkthattheyhaveagoodchanceforahighgrade,accountantsfacedwithuncertaintyaboutfutureseventsalsobehaveconservatively关于稳健性惯例的第二种解释是对不肯定性的自然反映。就像一个学生即使他认为自己得高分的机会很大但一般是表现得很谨慎对考试结果公开选择一种比较保守的预测。AthirdexplanationisthatstatementsusersmaypreferconservatismtoanyalternativepolicyGiventhatprofitmeasurementdependsuponestimates,conservatismensuresthattheactualprofitmustbeatleastashighasthereportedprofitConservatismallowsconfidenceinpublishedreportsWhateverprofitsandnetassetsmaybe,theywillnotbelessthanthosedisclosedinthepublishedaccounts第三种解释是同其它可供选择的政策相比报表的用户可能更喜欢稳健的政策。在根据估计的情况来计量利润的时候稳健政策可以确保利润至少同所报告的利润一样。稳健政策使得人们对公共发表的报告有信心不管利润和净资产的数额到底是多少它们至少不小于在公开的账目所公布的数字。THEOBJECTIVITYCONVENTIONWhereanaccountanthasachoiceofmeasurementsthemostobjectivewillbepreferred,otherthingsequalAsfaraspossible,anaccountantwillavoidincorporatingguessesorestimatesintheaccounting

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