英语翻译Suppose you are involved in selecting accounting principles for the purposes of preparing annual financial statements.If acceptable accounting principles provide for a choice among alternative for accounting for a given item (e.g.inventor
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英语翻译Suppose you are involved in selecting accounting principles for the purposes of preparing annual financial statements.If acceptable accounting principles provide for a choice among alternative for accounting for a given item (e.g.inventor
英语翻译
Suppose you are involved in selecting accounting principles for the purposes of preparing annual financial statements.
If acceptable accounting principles provide for a choice among alternative for accounting for a given item (e.g.inventory) .
briefly discuss the criteria you would use in order to choose the accounting measurement you would recommend.
英语翻译Suppose you are involved in selecting accounting principles for the purposes of preparing annual financial statements.If acceptable accounting principles provide for a choice among alternative for accounting for a given item (e.g.inventor
Suppose you are involved in selecting accounting principles for the purposes of preparing annual financial statements.假设你为了编制年报而涉及到会计原则的选择
If acceptable accounting principles provide for a choice among alternative for accounting for a given item (e.g.inventory) .如果就一个给定的项目(比如,存货)所选择的会计原则是被允许的
briefly discuss the criteria you would use in order to choose the accounting measurement you would recommend.请简要的阐述你所推荐的会计计量原则的标准.
.答:Historical cost
Under this method of measurement,assets are valued at the amount of consideration originally given up to acquire the asset.Liabilities are valued at an amount equivalent to the consideration originally received that created the obligation.For example,a parcel of land acquired for �00,000 would be recorded in the financial statements at its historic cost of �00,000.Similarly,if a company borrowed �00,000,the resulting obligation would be recorded as a liability in the balance sheet at its historic amount of �00,000.
The IASB Framework defines reliability as
Information has the quality of reliability when it is free from material error and bias and can be depended upon by users to represent faithfully that which it either purports to represent or could reasonably be expected to represent.
In other words,the information faithfully represents the underlying transaction.For example,if an entity purchases a tract of land for �00,000,then the �00,000 figure would be considered reliable because it can be compared to the invoice amount that supports the purchase transaction.
假如您是参与选择会计原则为目的的准备年度财务报表
如果能接受会计原则,提供选择会计方案中给定的项目(例如库存)
简要讨论准则,您将以选择会计确认和计量你要推荐
假如您是参与选择会计原则为目的的准备年度财务报表。
如果能接受会计原则,提供选择会计方案中给定的项目(例如库存)。
简要讨论准则,您将以选择会计确认和计量你要推荐。
假设你需要为准备年度财务报表选择一些会计原则。
如果可接受的会计原则为某特定项目(例如存货)提供了一些可变的会计政策。
简要讨论一下,在选择你将要推荐的会计计量原则方面的标准。