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第一章 序论 一、目的要求。了解西方会计的发展及财务会计和管理会计两个分支的划分,掌握西方财务会计的概念结构(理论结构),了解西方会计准则的制订情况,从而为后面的学习打下良好的基础。在本章中,基本概念的掌握是非常重要的基础工作。 二、主要内容。(一)主要概念。财务会计,会计确认,会计计量,会计目标,相关性,客观性,会计假设,独立实体,持续经营,会计期间,货币计量,会计原则,历史成本,权责发生制,收入实现,配比,充分披露,稳健主
The first chapter preface a, the purpose of the request. Understand the development of western accounting and the division of financial accounting and management accounting, grasp the conceptual structure (theoretical structure) of western financial accounting, and understand the formulation of accounting standards in the West so as to lay a good foundation for later study. In this chapter, the mastery of basic concepts is a very important basic work. Second, the main content. (A) the main concept. Financial Accounting, Accounting Recognition, Accounting Measurement, Accounting Objectives, Relevance, Objectivity, Accounting Assumptions, Independent Entities, Continuing Operations, Accounting Period, Currency Measurement, Accounting Principles, Historical Costs, Accruals, Income Realization, Full disclosure, steady main