怎样才能在财务会计中衡量保守主义|英语论文网

怎样才能在财务会计中衡量保守主义

论文作者：www.51lunwen.org论文属性：作业 Assignment登出时间：2016-03-09编辑：zhaotianyun点击率：10417

论文字数：2457论文编号：org201603052031586829语种：英语 English地区：澳大利亚价格：免费论文

摘要：摘要：本文主要讲述了在财务会计工作中，衡量会计保守主义的重要性。

我们怎样才能在财务会计中衡量保守主义
How can we measure conservatism in Financial Accounting

作为一个会计学生重要的是要知道会计是如何运作的。这不仅仅是关于数字的问题但也试图了解了会计底层的理论,以及它如何帮助定义会计正如我们现在所知道的。了解这些理论也将使你了解现在所使用的会计方法，并能给你一些想法，使未来的会计领域的研究或建议。对于我国的财务会计2个课程，我们给出了以下主题：会计保守主义。

我们的研究问题是:

我们如何衡量财务会计保守主义？

本文将指出的一些关键问题,当前状态和评论我们使用的有关会计保守主义文学。我们的论文将基于等罗斯·l·瓦”[1]关于会计和会计保守主义和保守主义债务合约的效率由弗by Frank Giggler, Chandra Canodia, Haresh Sapra and Ragu Venugopalan. [2]

会计稳健性

定义

Ross L. Watts (2002,p.3)将会计保守主义定义为识别所需的微分可验证性的利润和损失。在其极端形式的定义包含了传统的保守主义的格言:“预测没有利润,但预计所有损失。”[3]

佩顿和利特尔顿表明(1940,第128页):“很可能在声明指出,保守主义的资产。不是一个指导原则计算的净收益,但谨慎的规则解释会计测量的结果根据相干的教义。”

所以会计保守主义意味着当我们预定成本发生时,本公司收到会员支付。我们可以在某种程度上比较它与会计的配比原则。公司将使用这个方法时,使用这种方法的好处或高于成本。

As an accounting student it is important to know how the accounting really works. It is not only about numbers but it is also about trying to understand the underlying theories and how it all helped to define accounting as now we know it. Understanding the theories will also make you understand the accounting methods used nowadays and can give you some ideas to make future research or suggestions in the accounting field. For our Financial accounting 2 course we were given the following topic: Accounting conservatism.

我们的研究问题是:——Our research question is:

'How can we measure conservatism in Financial accounting?'

This paper will point out some key issues, the current state and a critical review regarding accounting conservatism literature that we used. Our paper will be based on, among others, Ross L. Watts' [1] paper about conservatism in accounting and accounting conservatism and the efficiency of debt Contracts written by Frank Giggler, Chandra Canodia, Haresh Sapra and Ragu Venugopalan. [2]

会计稳健性——Accounting Conservatism

定义——Definition

Ross L. Watts (2002,p.3) defines accounting conservatism 'as the differential verifiability required for recognition of profits versus losses. In its extreme form the definition incorporates the traditional conservatism adage: 'anticipate no profit, but anticipate all losses.'''' [3]

Paton and Littleton suggest that (1940, p. 128): 'a€|it may well be noted that conservatism in stating the assets . . . is not a principle to guide calculations of net income, but a rule of caution in interpreting the results of accounting measurements made according to a coherent body of doctrine.''

So accounting conservatism means that we book costs when they are incurred and profits when the company receives the payments. We can in some degree compare it with the matching principle of accounting. Companies will use this method when the benefits of using this method or higher than the costs. We will address this further in the paper.

会计保守主义的当前状态——Current state of conservatism in accounting

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