原创力文档Part1IntroductionofFinancialAccounting
1.Glossaryaccrualbasis权责发生制Asset资产balancesheet资产负债表cashbasis收付实现制cashflowstatement现金流量表doubleentrymethod复式记账法Expense费用
1.GlossaryFairvalue公允价值financialreports财务报告goingconcern持续经营Historicalcost历史成本Impairment减值impairmentprovision减值准备Incomestatement利润表Liabilities负债
1.GlossaryMaturity到期Netrealizablevalue可变现净值Owners’Equity所有者权益post-amortizationcosts摊余成本Presentvalue现值Profit利润Replacementcost重置成本stewardship受托责任
2.Basicstandards2.1.Objectiveoffinancialreports:toprovideaccountinginformationaboutthefinancialposit
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