[专题一会计基本假设和会计原则.pptVIP

专题一 会计假设和会计原则 《基础会计》课题开发组 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 本讲主要内容 财务会计基本概念 财务会计循环与基本方法 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 财务会计的基本假设 会计主体(accounting entity)： 会计主体界定了会计工作的空间范围 财务会计的空间范围是一个实行自主经营、独立核算和自负盈亏的企业 明确会计主体，才能划定会计所要处理的各项交易或事项的范围。只有那些影响企业本身经济利益的各项交易或事项才能加以确认、计量和报告 提出企业作为会计主体的假设是为了把企业的经济业务与其他企业单位及企业投资者的交易或者事项区分开来 会计主体不等于法律主体，如一个车间可以使一个会计主体但却不是一个法律主体 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 续：财务会计的基本假设 持续经营(continuity postulate)： 指企业的生产经营活动将无限期的持续下去，不考虑企业是否要破产清算 明确了会计工作的时间范围，保持会计信息处理的一致性和稳定性，从而企业的资产才可以区分为流动的和长期的，资产才可以按历史成本计价 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 续：财务会计的基本假设 会计分期(accounting period)： 将企业持续不断的经营活动划分为一定的期间，据以结算账目，编制财务报告提供有关财务信息 有了会计分期，有了本期与非本期的区别，才有了收付实现制和权责发生制，才有了正确贯彻配比原则的要求 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 续：财务会计的基本假设 货币计量(currency measurement)： 指企业在财务处理过程中采用货币作为计量单位，记录反映企业的经营情况。我国以人民币作为记账本位币。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client