國際會計準則第 39 號號號號 金融工具::::強峚弌衡量強峚 ... · 2010-03-26 · 國際會計準則第39 號翻譯初稿(僅供參考) 會計研究發展基金會翻譯
會計原則與會計基礎
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Transcript of 會計原則與會計基礎
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G.A.A.P.(Generally Accepted Accounting Principle):
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() (Accounting Entity Convention) (Going-concern Convention) (Time Period Convention) (Monetary Unit Convention):
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(Accounting Entity Convention)
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(Going-concern Convention)
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(Time Period Convention)()1/1~12/317/1~6/30
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(Monetary Unit Convention)():
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Cost Principle (+++++):
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Revenue Principle VS VS
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Matching Principleex:
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()Consistency Principle ():
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Materiality Principle:$30010$30::
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Conservatism Principle?!:
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Objectivity Principle():
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Full Disclosure Principle(1):(2):(3):(4):::
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Industrial Peculiarities Principle:
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:1.2.()3.()
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GAAP()
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()():GAAP:
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()()()GAAP:
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() ()
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() () () () () ():
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()
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1:$500,000$180,000$140,000$500,000-40,000=$460,000& A -40,000:
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()
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2:$500,000$180,000$10,000$8,000 $140,000$8,000$14,000$500,000+40,000-2,000+6,000=$544,000& L - 40,000 A - 2,000 A + 6,000:
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::1.()2.()
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()1.(A)(B)(C)(D)
()2.(A)(B)(C)(D):
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()3.(A)(B)(C)(D)
()4.()(A)(B)(C)(D)
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