财务会计第四版的项目一 财务会计认知.pptVIP

* Revolutions in computing UI have been mutually reinforcing…. Example: bitmap graphics mouse + windows. Power of the PC enabled bitmap graphics, which gave rise to a better UI. Browser + internet hyperlink + search engine. Power of the UI of hyperlinking otherwise unconnected content turned into the Internet and the rich content that we now cannot live without. * Revolutions in computing UI have been mutually reinforcing…. Example: bitmap graphics mouse + windows. Power of the PC enabled bitmap graphics, which gave rise to a better UI. Browser + internet hyperlink + search engine. Power of the UI of hyperlinking otherwise unconnected content turned into the Internet and the rich content that we now cannot live without. * Revolutions in computing UI have been mutually reinforcing…. Example: bitmap graphics mouse + windows. Power of the PC enabled bitmap graphics, which gave rise to a better UI. Browser + internet hyperlink + search engine. Power of the UI of hyperlinking otherwise unconnected content turned into the Internet and the rich content that we now cannot live without. * Revolutions in computing UI have been mutually reinforcing…. Example: bitmap graphics mouse + windows. Power of the PC enabled bitmap graphics, which gave rise to a better UI. Browser + internet hyperlink + search engine. Power of the UI of hyperlinking otherwise unconnected content turned into the Internet and the rich content that we now cannot live without. * 实质 重于 性式 重要 性 企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或事项。 谨慎 性 企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收入、低估负债或者费用。 及时 性 企业对于已经发生的交易或者事项。应当及时进行会计确认、计量和报告，不得提前或者延后。 及时处理会计信息 及时收集会计信息 及时传递会计信息 及时性 1 2 3 任务四 会计要素与计量属性认知 是根据交易或事项的经济特征对财务会计对象所作的基本分类 会计 要素 既是会计确认和计量的依据，又是确定财务报表结构和内容的基础 资产：是指企业过去的交易或者事项形成的，由企业拥有或者控制的，预期会给企业带来经济利益的资源 特征 资产预期会给企业带来经济效益 资产应为企业拥有或者控制的资源 资产是由企业过去的交易或者事项形成的 定 义 确认条件 （同时满足） 与该资源有关的经济利益很可能流入企业 该资源的成本或者价值能够可靠地计量 1、资产 【例题】根据资产定义，下列各项中不属于资产特征的是( )。 A.资产是企业拥有或控制的经济资源 B.资产预期会给企业带来未