财务会计总论(国外英文资料).docVIP

财务会计总论(国外英文资料) Chapter 1 financial accounting I. judgment questions 1. the goal of financial accounting is to meet the needs of all aspects of society. () 2. comparability principle means that the accounting methods of enterprises should be consistent before and after each period. () 3., the basic premise of financial accounting, also known as accounting hypothesis, is due to the lack of objectivity and people can not prove it. () 4., the accounting entity is not completely equal to the legal subject, the legal subject can be used as the accounting entity, but the accounting entity is not necessarily the legal subject. () 5., the principle of prudence requires enterprises not only to calculate the possible costs and losses, but also to calculate possible revenue, so as to fully reflect the business of the enterprise. () 6. financial accounting elements are the basic units of accounting statements. () 7., the accounting entity refers to the specific unit or organization that the accounting work serves for, and it mainly stipulates the time limit of accounting. () 8., enterprises with sustainable operation as the premise, you can use the accrual basis for the recognition of income and expenses. () 9., the principle of comparability must be based on the objective principle in order to ensure the realization of the objective principle. () 10., the enterprise accounting system stipulates that the accounting of enterprises in China must be based on Renminbi as the bookkeeping standard currency. () 11. monetary measurement means that the accounting entity uses the currency as the measurement unit in the accounting process and records the management of the accounting entity. () 12., the enterprise accounting system stipulates that all units should be based on accrual basis for accounting. () 13., for all the property, materials, enterprises must have their ownership, only belong to the enterprise assets. () 14. financial accounting mainly provides accounting information whi