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四、企业财务会计标准说明说明1.重要性慨念的应用(一般标准2.4和平衡表标准1) 尽管财务会计要按照规定的会计原则和程序提供精确的计算结果,但对于相对不重要的项目也允许不借助于基本的、严格的会计原则和程序,而应用其它较为简便的方法。这是因为,财务会计的目标是说明一个企业的财务状况和经营成果,并以不致使使用者错误理解企业财务状态的形式,向其提供实况。在这种情况下,借助于一些便利的方法,可认为是符合有条理的簿记原则的。重要性概念亦适用于编制财务报表。
IV. Description of Corporate Financial Accounting Standards 1. Application of the important concept (General Standard 2.4 and Balance Standard 1) Although financial accounting should provide accurate calculation results in accordance with prescribed accounting principles and procedures, it is relatively unimportant. It also allows other, easier methods to be applied without resorting to basic, strict accounting principles and procedures. This is because the goal of financial accounting is to explain the financial status and operating results of an enterprise and provide them with live information in a way that does not cause users to misunderstand the financial status of the enterprise. In this case, with some convenient methods, it can be considered as consistent with the principle of organized bookkeeping. The concept of importance also applies to the preparation of financial statements.