巨匠智能家居
1.the bussiness entity concept商务实体的观念解释：这个是个概念 解释要写一大篇 用在什么地方： 你学ACCOUNTING 你不了解这个概念 就不要混了简单的来说就是要区分商务实体（个人业主(sole trader)，合伙企业(partnership)，公司(company)）2.the continuing concern concept持续经营概念 基本的会计概念 就是说假定企业会在未来继续运营3.the principle of conservatism谨慎性原则对于会计期间内可能发生的各种耗费、损失应列入当期成本（费用），对于可能发生的各种收益则不列入当期收益4.the objectivity principle客观性原则 建议你百度 一搜 一啪啦 学习就是要看东西 认真看吧 有收获的5.the revenue recognition营业收入确认6.the time period concept会计分期假设7.the matching principle收支对应原则8.the cost principle成本原则9.the consistency principle一致性原则10.the materiality principle重要性原则11.the full disclosure principle 充分揭露原则
佐鉺三鉺洞
会计英语中的术语:1. Prudent principle 2. Accrual basis of accounting 3. Asset impairment4. The equity method and cost method 5. Journals and ledger6. Discount notes receivable 7. sustainable inventory system. 8 net realisable value. Working capital 9. Profit manipulation10 manipulate profits. Finance leases 11. Immovable property, plant and equipment field 12. Convertible bonds
Crystallam88
Prudent accounting principles, on accountant is a fixed function, it requires the general principles of the enterprise in the face of uncertainty factors in professional judgment, should maintain necessary cautious, fully estimated to various liabilities, losses and expenses, as far as possible or no plan of assets and income may be. But as an accounting principles in practice, it has obvious tendency, subjective judgement and limitations. The paper introduces the principle of prudent accounting in China and the meaning of present situation of the application of the system, and expounds the principle of caution in accounting application, reveals the existing problems, and puts forward some Suggestions and measures.
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