会计英语 课件Chapter 2 Accounting Assumptions and Principles

Chapter2AccountingAssumptionsandPrinciplesMatchingSeparateEntityAssumption（EconomicEntityAssumption）TimePeriodAssumptionGoingConcernAssumption（ContinuityAssumption）MonetaryUnitAssumptionRevenueRecognitionPrincipleHistoricalCostPrincipleMatchingPrinciple

FullDisclosurePrinciple会计主体假设会计期间假设持续经营假设稳定货币单位假设收入确认原则历史成本原则相配原则充分披露原则MatchingBusinessesmustkeeptheirtransactionsseparatefromtheirowners’,businessunits’orotherbusinesses’transactions.SeparateEntityAssumption（EconomicEntityAssumption）TimePeriodAssumptionGoingConcernAssumption（ContinuityAssumption）MonetaryUnitAssumptionRevenueRecognitionPrincipleHistoricalCostPrincipleMatchingPrinciple

FullDisclosurePrincipleMatchingAcompanywillcontinuetoexistlongenoughtocarryoutitsobjectivesandcommitmentsandwillnotliquidateintheforeseeablefuture.SeparateEntityAssumption（EconomicEntityAssumption）TimePeriodAssumptionGoingConcernAssumption（ContinuityAssumption）MonetaryUnitAssumptionRevenueRecognitionPrincipleHistoricalCostPrincipleMatchingPrinciple

FullDisclosurePrincipleMatchingThevalueatthetimeofacquisitionisusedtovaluemostassetsandliabilities.SeparateEntityAssumption（EconomicEntityAssumption）TimePeriodAssumptionGoingConcernAssumption（ContinuityAssumption）MonetaryUnitAssumptionRevenueRecognitionPrincipleHistoricalCostPrincipleMatchingPrinciple

FullDisclosurePrincipleMatchingItispossibletoreportthecomplexandongoingactivitiesofabusinessinrelativelyshort,distincttimeintervalsasdeterminedbythebusinessowners.SeparateEntityAssumption（EconomicEntityAssumption）TimePeriodAssumptionGoingConcernAssumption（ContinuityAssumption）MonetaryUnitAssumptionRevenueRecognitionPrincipleHistoricalCostPrincipleMatchingPrinciple

FullDisclosurePrincipleMatchingRevenueistoberecordedwhenitisrealized(orrealizable),andwhenitisearned,butnotwhenitisreceived.SeparateEntityAssumption（EconomicEntityAssumption）TimePeriodAssumptionGoingConcernAssumption（ContinuityAssumption）MonetaryUnitAssumptionRevenueRecognitionPrincipleHistoricalCostPrincipleMatchingPrinciple

FullDisclosurePrincipleMatchingAnentity’stransactionsareusuallyrecordedintheaccountsinthemonetaryunitofthecountryinwhichitisoperating.SeparateEntityAssumption（EconomicEntityAssumption）TimePeriodAssumptionGoingConcernAssumption（ContinuityAssumption）MonetaryUnitAssumptionRevenueRecognitionPrincipleHistoricalCostPrincipleMatchingPrinciple

FullDisclosurePrincipleMatchingTheexpenseorcostofdoingbusinessisrecordedinthesameperiodastherevenuethathasbeengeneratedastheresultofincurringthatcost.

SeparateEntityAssumption（EconomicEntityAssumption）TimePeriodAssumptionGoingConcernAssumption（ContinuityAssumption）MonetaryUnitAssumptionRevenueRecognitionPrincipleHistoricalCostPrincipleMatchingPrinciple

FullDisclosurePrincipleMatching

Allpast,presentandfutureinformationthatmayhavehadanimpactonthefinancialperformanceofthecompanyneedstobecompletelyincluded.SeparateEntityAssumption（EconomicEntityAssumption）TimePeriodAssumption