會考 accounting concept

我答左違反Going concern concept. 因為假設係繼續經營，資產不會再短時間賣，所以應該按Net book value 計算，不是按 market value 計算。 我想問點解我咁答係錯，連Concept都唔岩？回應: 你的回答已經很好, 只不過仍有進步的空間。或許, 讓筆者, 翻譯此段英文為中文, 讓其他網友, 更容易從文字中, 看出問題所在。An item of office equipment with an original list price of $45000 was acquired by Carlson Limited for $35000 in a special sale. Since the office equipment had a market value of $42000 on the date of purchase, Carlson Limited recorded this amount in the fixed asset account. 意譯如下: 原價45,000元的辦公室設備, Carlson Limited 以35,000元的優惠價格購得。這辦公室設備的市值為42,000元, 因此, Carlson Limited就以此數字, 把設備編入固定資產項目中。問題是: 正確記錄帳戶內的金額, 究竟是45,000元的設備原價? 35,000元的優惠價? 還是42,000元的市值(市價)? 答案如閣下所言, 是35,000元的優惠價。 原因很簡單: 保守主義原則(conservatism constraint), 這是會計學上, 重要的守則。有空的時候, 看看下列的解說:The conservatism constraint holds that where two alternatives equally satisfy conceptual and implementation principles for a transaction, the alternative having the least favourable effect on net income and/or total assets ought to be chosen. Where two alternative valuations are acceptable, the lower valuation would be used.

should be historial cost concept. Assets are recorded at their acquisition cost, rather than it's market value.