毕业论文英文译文 现代会计惯例

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1、TheConventionsofContemporaryAccountingAccountingconventionsareconceptsandruleswhichhavebeenacceptedinperformingbookkeepingandaccounting.Itcamefromacarefulobservationofaccountingpracticewhichrevealedpatternsofconsistentbehavior.Theexistenceofconventionswasnotgenerallyrecognizedbyaccountantsuntilthe2

2、0thcentury.Theyweredevelopedtoaidaccountantsinexercisingjudgmentandestimationinordertolimitlikelydifferencesinrecordingsimilareventsbydifferentaccountants.Theprincipalconventionofcontemporaryaccountingwillbediscussed.THEENTITYCONVENTIONContemporaryaccountingdividesthecommunityintoseparateunitscalle

3、d“accountingentities”.Foreachaccountingentityaself-contained,double-entryaccountingsystemisemployed.Transactionsbetweenaccountingentitiesarerecordedintheaccountsofbothentities.Eachaccountingentityinterpretstransactionsfromitsownviewpoint.Forexample,thesametransactionmayberecordedasasalebyoneaccount

4、ingentityandasapurchasebyanother.Similarly,oneaccountingentitymayrecordatransactionasaninvestment,whiletheotheraccountingentitymayrecorditasacapitalcontribution.Inanyparticularcasetheidentificationoftheaccountingentitymaybedifficult.Consider,forexample,thecaseofalargechainofretailstores.Istheaccoun

5、tingentitythewholebusiness,aregionaloperation,asinglestoreorasingledepartmentinthatstore?Theanswercanbefoundonlybylookingattheorganizationofthebusiness.Ifadepartmenthasitsownaccountingsystemandrecordstransactionswithotherdepartments,thenitisanentityforaccountingpurpose.Ifithasnorecords,thenitisnota

6、naccountingentity.Theaccountingentityis,therefore,identifiedasthesmallestunitofactivitywithaself-containedaccountingsystem。THE“GOINGCONCERN”CONVENTIONContemporaryaccountingassumestheentitywillremaininoperationfortheforeseeablefuture.Thisassumptionisknownasthe“goingconcern”orthe“continuity”conventio

7、n.Thisassumptiondoesnotrefersimplytoitscontinuedexistence.Italsoassumesthatitwillcontinueinthesamelineofbusinessasthoseinwhichitiscur-rentlyinvolved，Theassumptionofcontinuityismadeintheabsenceofevidencetoth