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1、Basis for Preparation of Financial Statements(I)Accounting entity hypothesisGoing concern hypothesis Accounting period hypothesis Monetary measurement hypothesis Basic assumptions for statements preparation Accounting entity hypothesisThe specific unit for which accounting serves:the scope of space
2、Accounting body=legal body?Accounting body=reporting body?Solve the problem of keeping accounts for whom Going concern hypothesis As an accounting entity,the business activities of the enterprise will continue in accordance with the established objectives,and in the foreseeable future,the enterprise
3、 will not go bankrupt or go into liquidation.Lay the foundation for the choice of accounting method Accounting period hypothesis Various business activities that occur during the continuous operation of an enterprise can be attributed to various periods artificially divided Accounting period:month,q
4、uarter,year Accounting period in China:annual and interim Basis of accrual systemMonetary measurement hypothesis Accounting provides information with currency as the main measurement standardFunction：Facilitate the unified summary and measurement of different economic services Accounting basis:accru
5、al system All income and expenses incurred during the current accounting period,whether received or paid,shall be treated as income and expenses of the current period Accrual basis&Cash basis In January,an enterprise paid 1.2 million yuan rent for its office building.How is the expense accounted for?1 million?or 100 thousands?