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    The Internal Relationship Between Accounting Basic Assumption And Accounting Basis

    2010/12/15 13:27:00 46

    Accounting Hypothesis Finance

    The four basic accounting assumptions are in a certain order.


    The first is the accounting entity. With the premise of the accounting entity, accounting has a clear spatial scope, so that accounting and supervision are carried out in a targeted manner, thereby avoiding confusion between the property of the enterprise and its own property, and also distinguishing the business of the enterprise and other enterprises.


    Secondly, it is clear about the time range of accounting and supervision, accounting and supervision are carried out on the basis of continuous operation of enterprises, but the assumption of continuous operation defines a time limit which is never ending. Therefore, in order to facilitate regular accounts, checkout and reimbursement, there is a hypothesis of accounting staging. The assumption of accounting period determines the time range of accounting.


    Finally, in the process of accounting and supervision, monetary measurement is put forward to facilitate unified measurement.


    At this point, the four basic assumptions of accounting are interdependence and complementation.

    accounting

    The main body, there will be no continuous operation, no continuous operation, there will be no accounting staging, no monetary measurement, there will be no modern accounting.


    We should also pay attention to:


    (1) generally speaking, the legal subject must be an accounting entity, but the accounting entity is not necessarily a legal entity.

    The accounting entity may be part of the legal body, or it may be the synthesis of several legal subjects.

    For example, in the case of an enterprise group, a parent company has several subsidiaries, and the enterprise group will carry out its business activities under the unified leadership of the parent company.

    Although mother and subsidiary are different legal subjects (mother and subsidiary are accounting entities), in order to fully reflect the financial status, business results and cash flow of enterprise groups, it is necessary to make this enterprise group as an accounting entity and prepare consolidated financial statements (where the enterprise group is not a legal entity).

    Another example is the production workshop of independent accounting.

    Sale

    Departments and so on can also be used as a

    accounting

    The main body reflects their financial situation, but they are not legal subjects.


    (2) the accounting staging is based on continuous operation. The assumption of the accounting period is a necessary supplement to the assumption of continuous operation.

    If an accounting entity continues to operate without a deadline, it will logically provide a deadline for the provision of accounting information, which is the premise for the accounting information system to play its role.

    With the two assumptions of continuous operation and accounting staging, the operation of accounting entity is regarded as the long river of passing away, and it is artificially separated from it to measure its traffic volume. As a result, a series of basic principles and special procedures and methods of accounting have been produced, so that it can be based on continuing operation, and may distinguish the operating performance of each accounting period, providing information for a accounting entity in a continuous manner, including the operating results of each accounting period, and the information on the financial situation and changes at the beginning and end of the accounting period.


    (3) because of the existence of accounting staging, the accrual basis is the basis of accounting.

    If there is no accounting phasing assumption, there is no "income realization" and "cost allocation" in accounting. There is no "depreciation" and "amortization". There is no current and non current period. There is no "accrual basis" and "cash basis". There is no "advance", "prepayment", "receivable" and "payable". Therefore, it is impossible to prepare accounting statements regularly and provide accounting information for accounting entities.

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