会计理论复习题英文.doc

第一章： 为办公室买100个盒子，每个15元，预计可用10年。你的论点应该基于概念框架,强调财务报告的目标和会计信息。Capitalization refers to meet the conditions of the relevant expenses shall not be included in the current profits and losses, but be included in the relevant asset costs, as the balance sheet assets project management. Say simply, capitalization is company will spending classified as assets way. Accounting goal is the foundation of system of accounting theory, the accounting theory system is based on the accounting objective basis. Accounting goal mainly clear why want to provide accounting information, to provide accounting information, who provide what accounting information problems. Only accounting goal is clear, so as to further clear accounting should collect which accounting data, the accounting data processing, and how to use what method for processing and processing and in what way to accounting information users provide useful information. Argue for：赞成argue for the capitalization of the boxes. 1、cost capitalization can more objective and truly reflect an enterprises financial position . The objectivity principle is to point to accounting must be in actual economic business and prove the economic business happens based on legal documents, and truthfully reflect the financial position and operating results, do real content, the data is accurate, reliable data. 2、Costs capitalization follows the principle of proportion，In the accounting, an accounting period the incomes of the related cost, cost, should be in unified accounting period within the recognition, measurement and records, not in advance or delay, otherwise it will cause operation result false]. For all the advance payment of cost, expenses, deferred to obtain the income, can remember column; With the current income for all about the future cost, ought to be in this period inside withholding, in order to achieve the purpose of the ratio. 3、Costs capitalization accord with the principle of caution。Enterprise transactions or events accounti