中级财务会计(双语)第一章.pptVIP

Recognition Definition 可定义性 The item meets the definition of an element of financial statement. 被确定的项目应符合财务报表某个要素的定义。 Our company purchased an equipment today. Can bring future benefits Obtained by our company Resulting from past events This item meets the definition of “which element”? The equipment meets the definition of “Assets”. Recognition Measurability 可计量性 The item has a relevant attribute measurable with sufficient reliability. 被确定的项目应具有相关的计量属性，足以充分可靠地予以计量。 Our company purchased an equipment today. It cost $100 million. The equipment is measurable. Recognition Measurability 可计量性 Our company hired an engineer (工程师) today. But is the engineer measurable or not? Can bring future benefits Controlled by our company Resulting from past events The engineer meets the definition of “Assets”. Recognition Relevance 相关性 The information about it is capable of making a difference in user decisions. 被确定的会计要素应当对信息的使用者有用。 Only the useful information should be recorded. (information must be relevant to the decision.) Recognition Reliability 可靠性 The information is representationally faithful, verifiable, and neutral. 被确定的会计信息是如实反映的、可验证的和不偏不倚的。 Measurement Measurement 会计计量 is the process of associating numerical amounts to the elements. 确定会计要素金额的过程。 Simply, “measurement” is: at what amount economic events should be measured? Two elements in “measurement”: 会计计量的两个要素 Unit of measurement 计量单位 Attribute of measurement 计量属性 Measurement Unit of measurement 计量单位 The unit of measurement used in financial statements is nominal units of money without any adjustment for changes in purchasing power. 财务报表中用名义货币作为计量单位，不调整不同时期货币的购买力。 Without considering the influence of inflation 不考虑通货膨胀的影响 Measurement Attribute of measurement 计量属性 Some commonly-used attributes: 一些常用的计量属性 Historical cost Net realizable value Present value Fair value Measurement Historical cost 历史成本 The original cost (or the price) of an asset when acquired by the company. 企业购置资产时的初始成本或买价。 Exp. The equipment is purchase