毕业论文英文译文 现代会计惯例

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1、TheConventionsofContemporaryAccountingAccountingconventionsareconceptsandruleswhichhavebeenacceptedinperformingbookkeepingandaccounting.Itcamefromacarefulobservationofaccountingpracticewhichrevealedpatternsofconsistentbehavior.Theexistenceofconventionswasnotgenerallyrecognize

2、dbyaccountantsuntilthe20thcentury.Theyweredevelopedtoaidaccountantsinexercisingjudgmentandestimationinordertolimitlikelydifferencesinrecordingsimilareventsbydifferentaccountants.Theprincipalconventionofcontemporaryaccountingwillbediscussed.THEENTITYCONVENTIONContemporaryaccou

3、ntingdividesthecommunityintoseparateunitscalled“accountingentities”.Foreachaccountingentityaself-contained,double-entryaccountingsystemisemployed.Transactionsbetweenaccountingentitiesarerecordedintheaccountsofbothentities.Eachaccountingentityinterpretstransactionsfromitsownvi

4、ewpoint.Forexample,thesametransactionmayberecordedasasalebyoneaccountingentityandasapurchasebyanother.Similarly,oneaccountingentitymayrecordatransactionasaninvestment,whiletheotheraccountingentitymayrecorditasacapitalcontribution.Inanyparticularcasetheidentificationoftheaccou

5、ntingentitymaybedifficult.Consider,forexample,thecaseofalargechainofretailstores.Istheaccountingentitythewholebusiness,aregionaloperation,asinglestoreorasingledepartmentinthatstore?Theanswercanbefoundonlybylookingattheorganizationofthebusiness.Ifadepartmenthasitsownaccounting

6、systemandrecordstransactionswithotherdepartments,thenitisanentityforaccountingpurpose.Ifithasnorecords,thenitisnotanaccountingentity.Theaccountingentityis,therefore,identifiedasthesmallestunitofactivitywithaself-containedaccountingsystem。THE“GOINGCONCERN”CONVENTIONContemporar

7、yaccountingassumestheentitywillremaininoperationfortheforeseeablefuture.Thisassumptionisknownasthe“goingconcern”orthe“continuity”convention.Thisassumptiondoesnotrefersimplytoitscontinuedexistence.Italsoassumesthatitwillcontinueinthesamelineofbusinessasthoseinwhichitiscur-rent

8、lyinvolved，Theassumptionofcontinuityismadeintheabsenceofevidencetoth