有關fundamental accounting concepts

1. 持續經營 means the business will be carrying on despite e.g. the company has some difficulty in cash flow, liquidity etc. So, no consideration for adjustments in the accounts for realisable value. 2. 持久性 means policies will continue in a long time e.g. stright depreciation will apllied and will not be changed in the near future. Comparability consistent in year and year. 3. 保守和實現性 means e.g. in trade debtors, a provision for bad and doubtful debts is to be made if a debtor is unable to pay of its debt. The balance will then reflect the net realisable value, the actual amount you can recovered. 4. 權責發生 means even some of the bills not yet received, you have to make an accrual. e.g. electricy bill is received after year end, you still have to make an accrual in last year's accounts 5. 實質高於形式If the result is sigificant or the amount involved is big or material, you have to make an adjustment in the account. e.g. property's value may decreased, a note or even an adjustment for writing down its value to realisable value has to be done even under the historical convention. 6. 重大、要 和總和、體性as above, the amount is material (big) and adding up (aggregation) 7. 抵消 means 2 balances could be set-off against each other e.g. Mr. A is a debtor $100 and a creditor $70 of the company, the balances $30 could be offset and stated as say a debtor 8. 真實和公平、允性 means the financial statments is true and fairly stated. This is a legal and technical word which you could learn more later.
Yes..You are so keen on knowing these wordings, I strongly believe it is a matter of time to brush up and be a successful accountant. While there is a will, there is a way. Accounting profession has a very bright career future as every company needs them. More valuable information in this web-sites.
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2008-04-01 10:31:41 補充：
http://moneyterms.co.uk/accrual/

http://www.nysscpa.org/prof_library/guide.htm

http://zh.wikipedia.org/w/index.php?title=%E6%AC%8A%E8%B2%AC%E7%99%BC%E7%94%9F%E5%88%B6%E5%8E%9F%E5%89%87&variant=zh-hant

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