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西方一般公认会计原则是根据会计概念、会计惯例和会计特性等几个方面确定的。它的任务就是要在富有弹性的各种会计规则和方法之间,提供公正的处理方针,是为了解决会计理论上存在的一些问题和用以指导会计业务的具体处理。目前西方一般公认会计原则主要有:会计主体原则、继续经营原则、会计期间原则、货币计价原则、收益实现原则、历史成本原则、复式记帐原则、配时性原则、重要性原则、稳健性原则、一贯性原则、客观性原则和充分反映原则。本文拟对它们之间的勾稽关系作些探讨。会计作为一个信息系统,它的一个极重要的使命就是正确地反映经济活动的客观过程及结果,提供准确的会计资料,供有关方面和人员使用。作为信息系统,它包括:信
Western generally accepted accounting principles are based on accounting concepts, accounting practices and accounting characteristics of several identified. Its task is to provide a fair approach to the various flexible accounting rules and methods in order to solve some problems existing in accounting theory and to guide the specific treatment of accounting business. At present, the generally accepted accounting principles in the West mainly include: accounting principles, principles of continuing operations, principles of accounting periods, monetary pricing principles, revenue realization principles, historical cost principles, double entry accounting principles, timeliness principles, importance principles and prudence principles , The principle of consistency, the principle of objectivity and the principle of full reflection. This article intends to discuss the relationship between them. Accounting as an information system, one of its most important tasks is to correctly reflect the objective process of economic activities and the results, providing accurate accounting information for the use of relevant parties and personnel. As an information system, it includes: letter