会计英语精选.ppt

Jeff A Going Concern Accounting Standard for Business Enterprises -- Basic Standard Article 6 In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern. 在持续经营前提下，会计确认、计量和报告应当以企业持续、正常的生产经营活动为前提。 Accounting Period Accounting Standard for Business Enterprises -- Basic Standard Article 7 An enterprise shall close the accounts and prepare financial reports for each separate accounting period. 在会计分期假设下，企业应当划分会计期间，分期结算账目和编制财务报告。 Money measurement Accounting Standard for Business Enterprises -- Basic Standard Article 8 Accounting measurement shall be based on unit of currency. 统一采用货币计量 Money measurement Only transaction data that can be expressed in terms of money is included in the accounting records. Qualities of Accounting Information Reliability Relevance Understandability Comparability Substance over form Materiality Prudence Timeliness Reliability Accounting Standard for Business Enterprises -- Basic Standard Article 12 An enterprise shall recognise, measure and report for accounting purposes transactions or events that have actually occurred, to faithfully represent the accounting elements which satisfy recognition and measurement requirements and other relevant information, and ensure the accounting information is true, reliable and complete. 可靠性要求企业应当以实际发生的交易或者事项为依据进行确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整。 Relevance Accounting Standard for Business Enterprises -- Basic Standard Article 13 Accounting information provided by an enterprise shall be relevant to the needs of the users of financial reports in making economic decisions, by helping them evaluate or forecast the past, present or future events of the enterprise. 相关性要求企业提供的会计信息应当与投资者等财务报告使用者的经济决策需要相关，有助于投资者等财务报告使用者对企业过去、现在或者未来的情况作出评价或者预测。 Understandability Accounting Standard for Business Enterprises -- Basic Standard Article 14 Accounting information provided by an enterprise shall be clear and explicable, so tha