第1个回答 2012-11-11
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.本回答被网友采纳
第2个回答 2012-11-12
Basic accounting hypothesis, also known as the basic premise of financial accounting, financial accounting of enterprises it is necessary prerequisites or preconditions. Accounting hypothesis in the accounting practice is that people in the long term, under normal conditions or changes in the objective trend of the accounting and economic environment of reasonable judgment. It contributes to guarantee the achievement of the objectives of financial accounting. Specifically, the basic accounting hypothesis is enterprise's financial accounting confirmation, measurement and reporting of the premise, is the space in which the accounting, reasonable set of environment. Basic assumptions include the accounting entity assumption of financial accounting, the going-concern assumption, accounting periods and monetary measurement assumptions. Accounting entity assumption. Accounting refers to accounting confirmation, measurement and reporting of space, specifically accounting work for their particular units or organizations. Accounting entity assumption refers to an enterprise accounting information should be prepared the transactions or events that have occurred to the object, record and reflect the production activities of the enterprise itself. In other words, in order to provide users of financial reports reflect an enterprise's financial position, operating results and cash flows, and provide decision-useful information, accounting and preparation of financial reports should focus reflects the activity of specific objects, and distinguish it from other economic entities in order to achieve the objective of financial reporting. Under the accounting entity assumption, enterprises should occur the accounting confirmation, calculation and reporting of transactions or events, reflecting the production and operation activities carried out by enterprises themselves. The going-concern assumption. Going concern refers to the accounting entity's operating activities will continue indefinitely, in the foreseeable future is not due to insolvency, liquidation, dissolution and ceased to exist. The going-concern assumption refers to an enterprise accounting information should be continued, subject to the normal production and operation activities, regardless of whether the enterprise liquidation, under this assumption, select accounting procedures and accounting methods, accounting. Objectively enterprises are at risk of being phased out because of the competitive market, but only assumed as accounting enterprise is the subject of ongoing, normal operations, accounting principles and accounting procedures and methods is possible based on non-liquidation, bankruptcy law a processing method is not used, so as to ensure the consistency and stability of accounting information processing. The going-concern assumption explicit accounting of working time range. Accounting stage hypothesis. Accounting periods accounting periods, refers to an accounting entity going operating activities divided into consecutive, equal to the length of the accounting period, for the phased settlement of the accounts and the preparation of accounting reports. Accounting stage hypothesis is the continuation of the accounting entity business artificially divided into time periods of equal length. Because the accountant's goal is to provide policymakers with information support, which calls for phased periodic accounting information decision makers. Moreover, because the accounting periods, period and prior periods, beyond differences, there have been differences between accrual and cash, to make different types of accounts principal accounting benchmark, resulting receivable, accounts payable, depreciation, amortization and other accounting methods. Monetary measurement assumptions. Monetary measurement refers to the accounting entity in accounting ...