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企业在其存在期间的经营活动是持续不断的。会计的目的是及时为企业经营决策提供资料,所以,必须把企业从建立到消亡的一整段时间进行人为的分割,分割期在数量上要相等,以便在时间口径一致的情况下分析考核企业的经营成果和财务状况。——这就是会计期间假设存在的意义。目前,会计期间一般取12个月。会计期间假设是划分资产和负债流动与否的前提,
The business activities of an enterprise during its existence are continuous. The purpose of accounting is to provide timely information for business decision-making, therefore, must be from the establishment to the demise of the entire period of artificial division, the number of segments in equal numbers in order to analyze the time and in the same caliber enterprises Business results and financial position. - This is the meaning of the assumed existence of the accounting period. At present, the accounting period generally take 12 months. Accounting assumptions during the period is the premise of dividing the assets and liabilities of the flow or not,