英语论文网

基本会计原理

对学生群体的会计问题进行研究和讨论其利弊，得出了应该采取对土地进行重估的结论。在美国，在资产负债表上只有历史成本是可以接受的，而在英国根据一定的标准来重估土地则可接受。

引言

资产负债表将显示一段时期内企业财务状况。因此，它只是对企业的大致反映。在您的企业进行销售和采购的情况下，所列的实际数字将有波动。资产负债表的各个组成部分将分为以下三个标题：
资产
负债
资本
将如何编制？资产负债表是从试算表中的资产负债表中编制的。这些数字被放置在一个逻辑格式，以使您的业务到达净资产或盈余资源。

如果这个数字是负值，这意味着你的负债超过你的资产。如果不从你自身的资源中拿取资金注入企业，企业将无法偿还其债务。如果你遇到这种情况，你必须立即向你的会计师寻求建议。即使你经营有限公司，在某些情况下，如果你继续进行交易，仍然可以承担个人责任。

Fundamentals of Accounting

The accounting issue for groups of students to research and discuss the pros and cons and in the conclusion to take a position is revaluation of land. In the United States only historical cost is acceptable on the balance sheet, whereas in England according to certain criteria is acceptable to revaluate land.

引言——Introduction
The balance sheet will show the financial position of your business at a defined date. It is, therefore, merely a snap-shot of your business. The actual figures listed will have fluctuated throughout the year as your business makes sales and purchases. The individual components of the balance sheet will come under three headings:
Assets
Liabilities
Capital
How is it compiled? The balance sheet is compiled from the asset and liability figures taken from your trial balance. These figures are placed in a logical format in order to arrive at the net worth or surplus resources, of your business.

If the figure is negative this means that your liabilities exceed your assets. Without an injection of cash into the business, preferably from your own resources, the business would be unable to meet its debts as they become payable. If you encounter this situation you must seek the immediate advice of your accountant. Even if you operate as a limited company you could still incur personal liability under certain circumstances if you continue to trade.

Is it an accurate value of the business? The plain and simple answer is no. The balance sheet is compiled using the 'book' value of assets. Moreover the revaluation makes the balance sheet more accurate in contrast of keeping the same value of the land.

正文——Main body
First of all, in the United States only historical cost of land is acceptable on the balance sheet. That means that the changes of land values in each year are not been concluded on the balance sheet making it less accurate. Moreover the taxes are been paid from the land owners are not balanced with the exact value of their lands and there is a possibility to have illegal profits from non revaluation. In contrary in England revaluation land is acceptable according to certain criteria. That means that balance sheets of England's companies are more accurate, showing that they function in a more proper way.

Therefore land revaluations increase fairness by ensuring that property owners are paying their fair share of the taxes. Furthermore, the more often it is done, the better. The longer you wait to do the assessment, the worse some of the negative aspects become. This leads to clamouring by property owners as they try to make up for dramatic changes in the amount of taxes they owe. This leads to panic and difficulty selling the property. Some本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。