繼續經營 (going concept )
一般概念 ( consistency )
應計概念 ( accrual )
相配概念 ( matching )
實現概念 ( realisation )
穩健概念 (conservatism )
歷史概念 ( history cost )
企業個體 ( business entity )
重點鉅數 ( materiality )
數量表達及貸幣穩定假設 ( quantifiability and stable monetary measure )
- 1 十年 前最佳解答
以下的會計概念解釋都係緣自本人以前學校的notes, 真係自己一隻隻字打出來, 希望幫到您
1. Going Concern繼續經營
The assumption of going concern is that an entity is able to continue business in the foreseeable future. Financial statements shall be prepared on a going concern basis unless management either intends or needs to liquidate or curtail materially the cale of its operations.
The accounting treatment of similar items should be consistent from one period to another, unless the change of presentation can make a true and fair view of the firm.
Revenues and expenses are recognized and included in profit and loss account at the time when they are earned or incurred, not when they are received or paid.
4. Matching 相配概念
The matching principle links revenue with its relevant expense or cost. Until a sale in recognised as revenue, the cost relating to that sale cannot be recognised.
Revenue for a period is determined by applying the relisation principle, which requires that revenue be recognised in the period when goods are sold or when services are rendered.
In case of doubts, accountants should choose a treatment which minimises the reported figure of profit and asset valuation, or maximises the reported figure of loss and liability valuation.
7. Historical cost歷史概念
Assets and expenses are entered into the books at their actual cost to the business. Cost is the exchange price agreed upon by the parties to he exchange. Market value and list price are generally ignored.
8. Business entity企業個體
A business is considered as a seperate entity distinguishable from its owner and from all other entities. A separate set of accounting record should be kept for each firm and the financial statements represent the financial position and results of operations of that firm only.
2009-05-10 14:19:30 補充：
materiality refers to the relative size of an item or event. Financial statement should seperately disclose items that are significant enough to influence decisions of users.
2009-05-10 14:19:36 補充：
Judgments with regard to the materiality of an item or event are based on knowledge of the company and past experience.
2009-05-10 14:19:51 補充：
10. stable monetary measure貸幣穩定假設
Under the stable monetary measure assumption, changes in the purchasing power of money are ignored. Accounting transactions are recorded and reported in dollar amounts that are assumed to have constant value over time.
2009-05-10 14:20:09 補充：
Only transactions capable of being expressed in monetary terms should be included in the accounting records of a business entity.