ch03 拿起账户调整.pptVIP

会计分期假设 The time period (or periodicity) assumption assumes that the economic life of a business can be divided into artificial time periods. Accounting time periods are generally a month, a quarter, or a year(中国:季报,季度结束后一个月以内公布,无需审计;半年报,半年结束后二个月以内;年报,四个月以后). 一年的会计分期通称之为“财政年度”（ fiscal year）. 大部分企业采用公历年度（ calendar year ，January 1 to December 31)作为会计年度。 会计应计制 The revenue recognition and expense matching principles are used under the accrual basis of accounting(在应收应付制,又称应计制下，收入与费用的确认要求配比). 在现金制（cash-basis accounting）下, 收到现金时方确认收入,支付现金时方确认费用. 公认会计准则（Generally accepted accounting principles）要求采用应计制（