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- 2026-09-10 发布于山东
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会计英语知识点公式
AccountingEnglishKnowledgePointsFormula
Module1:BasicAccountingConcepts
1.1AccrualBasis
Revenueisrecognizedwhenearned,andexpensesarerecognizedwhenincurred,regardlessofcashreceiptsorpayments.
1.2CashBasis
Revenueisrecognizedwhencashisreceived,andexpensesarerecognizedwhencashispaid.
1.3MatchingPrinciple
Expensesshouldbematchedwiththerevenuestheyhelptogenerateinthesameaccountingperiod.
1.4HistoricalCostPrinciple
Assetsaregenerallyrecordedattheiroriginalcost.
1.5ConservatismPrinciple
Whentherearetwoormorepossi
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