1)繼續經營 (Going Concern)
2)一貫原則 (Consistency)
3)應計觀念 (Accrual)
4) 相配觀念 (Matching)
5)變現觀念 (Realisation)
6)穩健保守 (Conservatism / Prudence)
7)歷史成本 (Historical cost)
8)企業個體 (Business entity)
9)重點鉅數 (Materiality)
10)數量表達及穩定貨幣量度 (Quantifibility and stable monetary measures)
解釋和給予例子~!
大家幫幫忙,我讀的LCCI中課本并沒有這十個概念。
CE會計十個概念~
2010-03-10 6:44 pm
回答 (1)
2010-03-10 7:46 pm
✔ 最佳答案
For information, go to:http://www.cliffsnotes.com/study_guide/Generally-Accepted-Accounting-Principles.topicArticleId-21081,articleId-21005.html
http://www.moneyinstructor.com/lesson/accountingconcepts.asp
- Happy to help others.
收錄日期: 2021-05-03 13:12:34
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20100310000051KK00337