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什么是西方的会计原则,它与会计假设和会计信条是否同一概念,它们之间有何区别和联系。美国会计学者芬尼和米勒在他们所著《会计原理》一书中说:“会计原则是财务会计实务的一般指南,是编制财务报表的依据。”西德尼·戴维森主编的《现代会计手册》认为,会计原则“是恰当地进行会计工作的规范”。会计工作是指什么呢?“哪些经济资源和经济责任应当记作资产与负债,哪些资产与负债的变动应予记录,应在何时记录,应如何对资产负债及其变量加以计量,哪些资料应予以揭示,应如何揭示,以及应该编制哪些财务报表。”显然,这里的会计工作仅仅限于财务会计实务方面。詹姆斯·A·卡欣主编的《审计员手册》认为,会计原则“是处理会计实务的一套既定的依据。”并认为它来源于会计工作经验,当被广泛运用时,才成为公认会计原则的组成部分。上述解释说明,第一,会计原则是处理会计实务的指南、规范或依据,而会计实务则是指日常经济业务的帐务处理和财务报表的编制。第二,会计
What is the accounting principle in the West, whether it is the same concept as accounting hypothesis and accounting credo, and what is the difference and connection between them. In their book Principles of Accounting, American accounting scholar Finney and Miller said: “Accounting principles are a general guide to financial accounting practices and the basis for preparing financial statements.” Sidney Davidson’s “Modern Accounting Manual ”that the accounting principles“ is the proper accounting practices. ” What does accounting work mean? “Which economic resources and economic responsibilities should be recorded as assets and liabilities, which assets and liabilities should be recorded, when should they be recorded, how the assets and liabilities and their variables should be measured and what information What should be disclosed, what should be revealed, and what financial statements should be prepared. ”Obviously, the accounting work here is limited to financial accounting practices. The Auditor’s Handbook, edited by James A. Cushing, argues that accounting principles “are a set of established basis for handling accounting practices.” They also argue that it derives from experience in accounting and becomes widely accepted as a generally accepted accounting principle Part. The explanation explained above, first, the accounting principle is to deal with accounting guidelines, norms or basis for accounting practice, and accounting practice refers to the day-to-day economic business accounting and financial statements preparation. Second, accounting