中外比较会计ch2幻灯片.pptVIP

Chapter 2;Key terms; matching 配比 full disclosure 充分披露 conservatism 稳健性 materiality 重要性 industry practice 行业惯例;FASB;FASB;The financial statements prepared by accountant must be based on the GAAP established by FASB.;Level 1;The objective of accounting (FASB);2.to provide information to help present and potential investors and creditors and other users in assessing(估定) the amounts,timing, and uncertainty of prospective（预期的） cash receipts from dividends or interest and the proceeds（收益） from the sale, redemption（赎回） or maturity（到期） of securities（证券） or loans.;3.to provide information about the economic resources of an enterprise, the claims（要求权） to those resources,and the effects of transactions,events,and circumstances that change its resources and claims to those resources. ;Decision makers ;The Basic Assumptions(Concept);1. The Business Entity Concept ;2. The Going-concern Concept;An entity normally will keep on going from one year to the next. The going-concern concept holds that in the absence of evidence to the contrary .Only where liquidation appears imminent(即将发生的) is the assumption inapplicable.;This assumption states that there must be some basis for measuring exchange of goods or services. Accounting is based on the assumption that money is the common denominator by which economic activity is conducted,and that the monetary unit provides an appropriate basis for accounting measurement and analysis.;It means that the economic activities of an enterprise can be divided into various artificial（人为的） time periods for financial reporting purposes. A company prepares financial statements at the end of each period and includes them in its annual report. ;Because the accountants have to divide continuous operations into arbitrary time periods ,they must determine the relevance of each business transaction or event to one specific accounting period.The shorter the time period,the more difficult it becomes to determine the proper net income for the period.;;B