2010年注会会计教材从厚到薄-第01章 总论(国外英文资料).doc

2010年注会会计教材从厚到薄-第01章 总论(国外英文资料) In 2010 the CPA accounting textbooks from thick to thin - Section 01 of chapter.Txt30 of the beauty of life, never to show her ahead; as beautiful trees, is displayed in its negative potential to touch the sky in the vigor; as beautiful eagle, is displayed in its fight to fly the wind and the rain as God in the soul of the; like the beautiful rivers, is displayed in its roaring waves flowing torrent. This article is contributed by ljszhw1972 DOC documents may experience poor browsing on the WAP side. It is recommended that you first select TXT, or download the source file to the local view. In the CPA accounting textbooks from thick to thin 2010 CPA accounting textbooks from thick to thin - Chapter 01 introduction One of the objectives of financial reporting objectives of financial reporting is the core and soul of the financial accounting system. Including: (1) to provide users of financial reporting and decision accounting decision relevant information; decision making (2) performance reflects the enterprise management accountability accountability. The fiduciary duty of two, the basic hypothesis of accounting: accounting entity. The continuous operation of the accounting period, the currency measurement. The basic hypothesis of Accounting: accounting basis: accounting basis: the accrual basis in order to compensate for the limitations of the accrual system, we developed the modern accounting cash flow cash flow statement, is based on a cash basis cash basis for payment of the cash flow statement for basic accounting cash flow statement, to make up for the limitations of the accrual system. Three, the quality requirements of accounting information relevance, reliability, understandability, comparability, substanceoverform, important Prudence, timeliness, accounting business should be based on the actual transactions and events for transactions or events according to the actual occurrence of the basis of accounting, the reliability t