财务会计期末考试复习资料

Our introduction to the accounting framework and financial reports illustrates four additional accounting concepts .These concepts include the money measurement concept, ten business entity concepts, the going concern concept, and the cost concept.我们介绍了会计框架和财务报告说明了好几概念包括钱测量概念、十个业务实体概念、在的持续关注概念和成本概念的四个其他会计概念。

Accountants measure things in terms of money. The money measurement concept has the advantage of expressing all measurements in a common monetary unit that can be added, subtracted, multiplied, and divided to produce reports which themselves can become the subject of further analysis. Nevertheless; there are many things that affect an organization but are difficult or impossible to measure in terms of money. The knowledge and skills of members or employees of an organization have great value, but they are virtually impossible to measure in terms of money. Customer loyalty may ensure future profitability, but only past revenues will be show in past reports. Because accountants employ the money measurement concept readers of accounting reports should not expect to find a complete picture or all the facts about an organization.会计师测量方面的钱的事。

钱测量概念已表达一种共同的货币单位，可以添加、消减、多元化，和分裂，产生报告的自己可以成为进一步分析的主题中所有量化指标的优势。

不过；有很多东西，影响组织却难以或不可能从钱的角度测量。

知识和技能的成员或雇员的组织有极大的价值，但它们是几乎不可能从钱的角度测量。

客户的忠诚度，可确保未来的盈利能力，但过去收入只会在过去的报告中显示。

因为会计师聘请的会计报告读者不应期望找到一个完整的图片或一个组织有关的所有事实的钱测量概念。

The entity concept delineates the boundaries of the organization for which accounts are kept and reports are made. The reports of the Coca-Cola Company are. At the same time, because the accounts of many parts of the Coca-Cola Company have been consolidated, we cannot see the financial condition or financial success of a particular sales office or product line. Common sense tells us that within the Coca-Cola Company, accounts are probably maintained and reports prepared for each of those entities. The entity concept means that anyone who uses financial reports has to be sure that those reports are for the exact entity in which he or she is interested, whether it be the organization as a whole or a particular, subset of it...实体概念描述该组织的边界保持的帐户和报告。

可口可乐公司的报告。

同时，也因为已巩固的很多地方的可口可乐公司帐户了，我们都不能看到财务状况或特定的销售办事处或产品线的财务成功。

常识告诉我们可口可乐公司，内部可能维持帐户，这些实体的每个编写的报告。

实体概念意味着使用财务报告的任何人，以确保这些报告是准确的实体，他或她感兴趣，无论是作为一个整体或某子集的组织……Financial reports assume that the entity is a going concern. Reports are not prepared on a basis that would show the liquidation value of an organization or what would happen if the organization was; liquidated. Instead, the accountant works on the assumption that an entity will continue to operate much as it has been operating for an indefinitely; on period in the future.财务报告承担的实体是一个持续的关注。

不会显示一个组织或该组织是；如果会发生什么事的清理结束值的基础上编写报告清算。

相反，会计工作假设一个实体将继续运作，它一直运作的一个无限期；在未来的时间A fourth concept seen in the financial reports you have examined is the cost concept. Transactions provide the information necessary for measuring and recording assets in the accounts and subsequently reporting about them. Although a reader of a financial report may be interested in the value of assets or the value of an organization, the accountant is not. Assets are initiallyrecorded by measuring the amount paid for them .When that cost is matched with revenues; it is matched at its historical amount rather than at the current value of the asset used to create a product or service. The cost concept means that as time passes asset measurements are not changed even if the current value of those assets is changing .Likewise, when coupled with the money measurement concept, no allowance is made for changes in the purchasing power of the currency that may have been used to acquire an asset. There can be no doubt that the cost concept greatly simplifies the accountant’s job in maintaining a record that can become the basis for financial reports. But it does so by sacrificing the relevance of those reports to many kinds of economic decision making.在你过的财务报告中看到一个第四的概念是成本概念。

交易提供所需的测量和记录帐目的资产和随后报告有关他们的信息。

虽然财务报告的读者可能会乐意在资产的价值或价值的一个组织会计不是。

通过测量他们支付的金额最初记录资产衣服成本配合收入；它被匹配在其历史的数量，而不是在用来创建一种产品或服务的资产的当前值。

即使这些资产的当前值更改.Likewise 意味着随着时间通过资产测量不会更改的成本概念时加上了的钱测量概念, 中可能已被用来获得一项资产的货币的购买力的更改不作出任何津贴。

可以毫不怀疑成本概念极大地简化了会计工作在维护的记录，可以成为财务报告的基础。

但它这样做的牺牲很多种类的经济决策对这些报告的相关性。

Three other concepts are important to financial reporting, even though they are somewhat less obvious. These are the concepts of conservatism, consistency, and materiality.其他三个概念是重要财务报告，即使他们是有点不太明显。