.
| .The basic assumptions of GAAP
|
.
| ..The business entity concept
|
.
| ..The accounting period concept
|
.
| ..The going concern concept
|
.
| ..The stable dollar concept
|
.
| .The basic principles of GAAP
|
.
| ..The cost principle : historical cost
| 成本流程 = 2785
|
.
| ..The matching principle : same time period of revenues & expenses
|
收入成本控管 = 2789
|
.
| ..The revenue-recognition principle :
| 收入流程 = 2781
|
.
| ...* The earning process is essentially complete
|
.
| ...* An exchange has taken place
|
.
| ...The point-of-sale method
|
.
| ...The installment sales method
|
.
| ...The percetage_of-completion method
|
.
| ...The production method
|
.
| ..The expense-recognition principle
| 相關類似 = 1371 = 相關客戶廠商憑證金額日期科子目....
|
.
| ..The full disclosure principle :
|
全面有秩序
|
.
| ..The consistency principle
| 圖解+整合設定
|
.
| .The basic modifiers of GAAP
|
.
| ..Meteriality
|
.
| ..Conservatism
|
.
| ..Industry practices
|
Component of the Master Budget
.
| .Sales forecase
|
.
| .Budgeted schedule of cash collections
|
.
| .Budgeted schedule of purchases collections
|
.
| .Budgeted schedule of selling and administrative collections
|
.
| .Budgeted income statement
|
.
| .Budgeted retained earnings statement
|
Qualitative characteristics of accounting information
.
| .Usefulness
| 多用途 = 0992
|
.
| .Understandability
| 明白
|
.
| .Relevance
| 相關類似 = 1371
|
.
| .Reliability
|
外來文件
|
.
| .Timeliness
|
時序
|
.
| .Verifiability
|
.
| .Neutrality
|
.
| .Comparability
|
.
| .Completeness
|
全面有秩序
| | |