上海海事_外国会计选读03.pdf

ChapterChapterChapterChapter 3333 The Matching ConceptThe Matching Concept anandddd t thhhhee AdjAdjAdjAdjustustiiiing Processng Process ContentsContentsContentsContents 11. TheThe MatchingMatching ConceptConcept 2. Nature of the Adjusting Process 3. Recording Adjusting Entries 44. SummarySummary ofof AdjustmentAdjustment ProcessProcess The Matchingg Conceppt Concepts  Going-concern concept 持续经营 AssumeAssume thatthat aa businessbusiness willwill continuecontinue forfor anan indefiniteindefinite period.  AccountingAccounting PeriodPeriod /Time/Time PeriodPeriod ConceptConcept会计分期会计分期 By dividing the life of the business into accounting periodsperiods, oneone cancan prepareprepare statementsstatements forfor eacheach periodperiod. (monthly, quarterly, semi-annually and annually) Which period shouldWhich period should the revenuesthe revenues and expenses of the business beand expenses of the business be reported?reported? ReportingReporting Revenue and ExpensesRevenue and Expenses TWOTWO METHODSMETHODS CashCash BasisBasis ofof AccountingAccounting Accrual Basis of Accounting Under the cash basis 收付实实现制 for the accounting period concept, revenues andand expensesexpenses areare reportedreported inin thethe income statement in the period in whihichh cashh iis receiivedd or paidid. UnderUnder thethe accrualaccrual basisbasis 权责发生制权责发生制 forfor the accounting period concept, revenuesrevenues areare reportedreported inin thethe incomeincome statement in the period in which they are earned. The accounting concept that supports reportingreporting revenuesrevenues andand relatedrelated expensesexpenses inin the same period is