会计实体假设翻译

Service accounting basic hypothesis is also called the financial accounting basic premise, it is the enterprise financial and accounting work of the necessary premise or prerequisites. Accounting hypothesis is that people in the long-term of the accounting practice, according to objective normal or change trend of the formation of accounting object and economic environment logical judgment. It is helpful to guarantee the realization of the goal of financial accounting. Specifically, accounting basic hypothesis is the enterprise financial accounting recognition, measurement and reporting premise, is for accounting practice in space, time environment for reasonable setting. Financial accounting basic hypothesis including main body of accounting assumptions, going-concern assumption, accounting assumptions phases and monetary measurement hypothesis. Main body of accounting assumptions. An accounting entity is to show enterprise accounting recognition, measurement and reporting of space scope, and the specific refers to the accounting work for the service of a particular unit or organization. Main body of accounting assumptions is refers to the accounting records and financial reports shall be to enterprise has happened in the various transactions or events as the object of study, record and reflect the enterprise itself all production activities. That is to say, in order to financial report users reflect enterprise financial position, operating results and cash flows, provide and its decision-making useful information, accounting records and financial reports shall be compiled a concentrated reflection of a specific object activities, and combining it with the other economic entity distinguish, can realize the goal of financial report. In the main body of accounting assumption, the enterprise shall be the transactions or events occurred for accounting recognition, measurement and reporting, reflect the enterprise itself are engaged in various production and operation activities. Going-concern assumption. Continuous management is refers to the accounting subject of the production and business operation activities will be extended indefinitely, in the foreseeable future won't because of bankruptcy, liquidation, dissolution, etc and disappear. Going-concern assumption is refers to the accounting records and financial reports shall be to enterprise sustained, the normal production and business activities as the premise, without considering whether is the enterprise bankruptcy liquidation etc, under this premise choose accounting procedure and accounting method, accounting. Although objectively enterprise will be because the market economy is the competition and risk going out of danger, but only assumed as accounting entity enterprise is sustained, normal operation, accounting principles and accounting procedure and method is possible to set up in the liquidation of the basis, do not use the bankruptcy liquidation of the a set of treatment method, so that we can guarantee accounting information processing of the consistency and stability. Going-concern assumption has been clear about the accounting work time range. Accounting assumptions phases. Accounting stage also called accounting period, it is to point to will a accounting subject sustainable business operation of the production and business operation activities is divided into several continuous, the length equal accounting period, so that accounts and prepare accounting report. Accounting assumptions phases refers to the accounting subject continuous business activities artificially divided into time length equal period. Because the accounting goal is for policy makers to provide information support, it is required for the gradual decision makers with stage of accounting information. And, because accounting stage, just produced current and prior periods, later period difference, appear the accrual basis and the difference between the cash basis, to make different types of accounting subject had charge of the benchmark, then appeared receivable &payable, depreciation, amortization and accounting treatment. Monetary measurement hypothesis. Monetary measurement is refers to the main body of accounting in the accounting process using monetary as unified unit of measurement, record, measurement and reporting accounting subject production and operation activities. Monetary measurement assumption is refers to the main body of accounting in the accounting process using monetary as a unit of measurement, record, reflecting the accounting subject's financial position, operating results and cash flows. Monetary measurement hypothesis is a monetary value is changeless, the currency stable as the prerequisite. The above accounting of the four basic assumptions, with interdependence, mutual complement of relationship. Accounting subject determine the accounting space range, continuous operation and accounting installment established accounting the length of time, monetary measurement is accounting provides necessary means. No main body of accounting, sustained operation has lost its meaning; No continuous operation, will not have the accounting stage; No monetary measurement, there would be no modern accounting.

我是会计专业的。会计原理：（所谓会计原理）是纪录会计信息的所需要遵循的原则会计主体：会计假设与所有者和其他业务主体相独立的业务主体，并以其为信息记录的业务主体

1、会计主体假设。会计上假设企业法人是一个独立的实体，会计关注的中心是企业而不是业主、合伙人。会计主体假设产生的原因在于恰当地维护业主投入到企业的资本的需要。 2、持续经营假设。即假定每一个企业在可以预见的未来，不会面临破产和清算，因而它所拥有的资产将在正常的经营过程中被耗用或出售，它所承担的债务，也将在同样的过程中被偿还。若企业不能持续经营，就需要放弃这一假设，在清算假设下形成破产或重组的会计程序。 3、会计分期假设。这一假设规定了会计对象的时间界限，将企业连续不断的经营活动分割为若干较短时期，以便提供会计信息，是正确计算收入、费用和损益的前提。 4、货币计量假设。这一假设规定了会计的计量手段，指出企业的生产经营活动及其成果可以通过货币反映。它暗示含了两层意思，即币种的唯一性和币值的不变性。 5、权责发生制假设。将权责发生制放到假设的层次突出了权责发生制在财务会计概念框架中的地位。以权利或责任是否发生为依据来判定、安排经济业务是否进入会计信息系统以及进入会计信息系统后的位置，它高于其他的会计确认原则。

会计原则: 被普遍接受的、在具体确认和计量会计事项时所应当依据的概念和规则。实体：独立于企业所有者和其它企业的单位或组织，并应当据此保留其记录（即独立对其进行会计核算等）

1、主体假设2、持续经营假设3、分期假设4、货币计量假设

会计准则--被广泛接受的管理会计信息的方法是记录。实体---会计假设一个企业为独立于其他业主和其他企业，其会计记录应一次为基础。

会计原则：广泛采纳的规则是：管理会计信息被记录的途径 实体：认为主体和其拥有者及其他主体相分离，并且在此基础上记录保持。