新准则下会计重要性原则的具体应用（Concrete application of the principle of accounting materiality under the new standards）.docVIP

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新准则下会计重要性原则的具体应用（Concrete application of the principle of accounting materiality under the new standards）.doc

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新准则下会计重要性原则的具体应用（Concrete application of the principle of accounting materiality under the new standards）

新准则下会计重要性原则的具体应用（Concrete application of the principle of accounting materiality under the new standards） Concrete application of the principle of accounting materiality under the new standards 2010-8-23 13:59, Lv Jianmei The importance of the principle refers to the accounting process of transactions or events should be different from the degree of importance, using different accounting methods, has a great impact on the assets, liabilities, profit and loss, and thus affect the users of financial reports to make important accounting matters reasonable judgment, must be dealt with in accordance with the prescribed accounting methods and procedures, and disclosed fully and accurately in the financial report; for minor accounting events, without affecting the authenticity of accounting information and the premise of lead users of financial reports to make the correct judgment, can be simplified. Principle of importance In accounting, the specific application of the importance of accounting principles in accounting applications, mainly in the setting of accounting accounts (1) different account settings for cost and expense of main business and other business. The operation of an enterprise shall be divided into two major types, namely, the main business and other business according to the primary and secondary business operations. The main business is the main business of the enterprise, so in accounting, reflect the main business is the important accounting items, is based on this, the main business cost changes reflect changes in the main business cost account and reflect the main business tax generated because the main business tax and the additional case and added account set in the setting of accounts, the main business costs and taxes and additional items are reflected. However, for other business, because of its relatively minor, so in the setting of accounts on a account of other business expenses, other business costs and taxes and additional costs are record