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会计的可比性包括不同企业的可比性和同一企业不同期间的可比性两个方面的内容.前者称为狭义可比性,在我国也有的称为统一性。它要求企业的会计核算应当按照规定的会计处理方法进行,要求会计指标口径一致后,相互可比.后者称为一贯性,要求企业采用的会计处理方法先后一致,不得随意变动。前者强调横向比较,后者强调纵向比较。提高不同企业会计信息的可比性,重要方法之一就是统一会计制度,对某一会计事项只
The comparability of accounting includes the comparability of different enterprises and the comparability of different periods of the same enterprise.The former is called narrow comparability and the other is called unity in our country. It requires the accounting of enterprises should be carried out in accordance with the provisions of the accounting treatment, requiring accounting indicators consistent, comparable to each other. The latter is called the consistency of the accounting methods used by enterprises have been consistent, not free to change. The former emphasizes horizontal comparison, while the latter emphasizes vertical comparison. To improve the comparability of accounting information of different enterprises, one of the important methods is to unify the accounting system,