The dual-aspect concept is: Assets=Liabilities+Equity.
The money-measurement concept is: Accounting reports only facts that can be expressed in monetary amounts.
The entity concept is: Accounts are kept for equities as distinguished from the persons who own those entities.
The going-concern concept is: Accounting assumes that an equity will continue to operate indefinitely.
The asset-measurement concept is: Accounting focuses on the fair value of monetary assets and on the cost of nonmonetary assets. That is, it focuses on how we measure assets on the balance sheet. (查看原文)
There is no agreement among the accountants as regards the basic concepts of accounting. There is no uniformity in generally accepted accounting principles (GAPP). The terms-axioms, assumptions, conventions, concepts, generalizations, methods, rules, doctri...
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悠游反反智
清华大学出版社2013版（其他版本）
2 有用 Elizabeth·dan 2013-07-29 15:47:09
很清晰，对于会计基础被人误导要死记硬背的初学者来说很适合！！guide!
2 有用 Chopin Ho 2010-04-08 21:39:09
作为入门级的会计书，内容非常好，可以五星。 排版很新颖，但排版也很致命，看完一半后，翻那附录很麻烦，扣掉一星。
1 有用 Old days 2010-09-24 10:43:17
會計是唯一依了預習習慣的課，用的就是在圖書館偶遇的這本。極淺顯。有趣的是版式，不是依次印下去，而是將一二三頁印在普通書的一三五頁，從頭印到尾，上下翻轉，再印六四二頁，從尾印到頭。所以一直看右頁，左頁則是倒著的。
0 有用 夏天 2012-11-04 02:10:35
版本之奇特实属罕见，哈哈。这样的教材第一次看到。很有启发性。
1 有用 宝宝金水 2017-02-26 10:54:34
非常好的书，将基本知识写的简单易懂，轻松愉快的学到了知识，适合自学使用