财务会计期末考试复习资料祥解.docVIP

Our introduction to the accounting framework and financial reports illustrates four additional accounting concepts .These concepts include the money measurement concept, ten business entity concepts, the going concern concept, and the cost concept. 我们介绍了会计框架和财务报告说明了好几概念包括钱测量概念、 十个业务实体概念、 在的持续关注概念和成本概念的四个其他会计概念。 Accountants measure things in terms of money. The money measurement concept has the advantage of expressing all measurements in a common monetary unit that can be added, subtracted, multiplied, and divided to produce reports which themselves can become the subject of further analysis. Nevertheless; there are many things that affect an organization but are difficult or impossible to measure in terms of money. The knowledge and skills of members or employees of an organization have great value, but they are virtually impossible to measure in terms of money. Customer loyalty may ensure future profitability, but only past revenues will be show in past reports. Because accountants employ the money measurement concept readers of accounting reports should not expect to find a complete picture or all the facts about an organization. 会计师测量方面的钱的事。 钱测量概念已表达一种共同的货币单位，可以添加、 消减、 多元化，和分裂，产生报告的自己可以成为进一步分析的主题中所有量化指标的优势。 不过 ； 有很多东西，影响组织却难以或不可能从钱的角度测量。 知识和技能的成员或雇员的组织有极大的价值，但它们是几乎不可能从钱的角度测量。 客户的忠诚度，可确保未来的盈利能力，但过去收入只会在过去的报告中显示。 因为会计师聘请的会计报告读者不应期望找到一个完整的图片或一个组织有关的所有事实的钱测量概念。 The entity concept delineates the boundaries of the organization for which accounts are kept and reports are made. The reports of the Coca-Cola Company are. At the same time, because the accounts of many parts of the Coca-Cola Company have been consolidated, we cannot see the financial condition or financial success of a particular sales office or product line. Common sense tells us that within the Coca-Cola Company, accounts are probably maintained and reports prepared for each of those entities. The entity concept means that anyone who uses financial reports has to be sure that those reports are for the exa