資源描述：
《2011 cpa exam preparation guide（2011年注冊(cè)會(huì)計(jì)師考試會(huì)計(jì)預(yù)習(xí)指導(dǎo)）》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫(kù)。
1、2011CPAExamPreparationGuide（2011年注冊(cè)會(huì)計(jì)師考試會(huì)計(jì)預(yù)習(xí)指導(dǎo)）ThisarticleiscontributedbysmdplgDOCdocumentsmayexperiencepoorbrowsingontheWAPside.ItisrecommendedthatyoufirstselectTXT,ordownloadthesourcefiletothelocalview.Thefirstchapteristhegeneralrequirementsofaccountinginformationqualityan
2、dreliabilityrequirementsofenterpriseshouldbebasedonactualtransactionsoreventsoccurredasthebasisforrecognition,measurementandreporting,accuratelyreflectstherequirementsoftheaccountingelementsofrecognitionandmeasurementandotherrelevantinformation,toensuretrueandreliableaccount
3、inginformation,contentintegrity.Two,Bixingkebiofaccountinginformationprovidedbyanenterpriseshallbecomparable.Specificrequirementsinclude:(a)thesameenterprisefordifferentperiodsofthesameorsimilartransactionsormatters,shouldadoptaconsistentaccountingpolicy,shallnotbearbitraril
4、ychanged.(two)thedifferententerprisesinthesameorsimilartransactionsorevents,shalladopttheprovisionsoftheaccountingpolicies,accountinginformationtoensureconsistentandcomparable,i.e.foridenticalorsimilartransactionsorevents,differententerprisesshouldadoptconsistentaccountingpo
5、licies,inordertomakedifferententerprisesinaccordancewiththeconfirmation,measurementandreportproviderelevantaccountinginformation.Three,thesubstanceismoreimportantthantheform,thesubstanceismoreimportantthantheform.Theenterpriseshouldcarryouttheaccountingconfirmation,measureme
6、ntandreportinaccordancewiththeeconomicessenceofthetransactionorthematters,andshouldnotbebasedsolelyonthelegalformofthetransactionormatters.Iftheenterpriseonlycarriesontheaccountingconfirmation,themeasurementandthereportonthebasisofthetransactionorthelegalformofthetransaction
7、,thenitwillleadtothedistortionoftheaccountinginformationandcannotreflecttheeconomicrealityandtheactualsituation.Four,cautionandprudencerequirethatenterprisesshouldmaintainduecarewhenconductingaccountingconfirmation,measurementandreportingoftransactionsormatters,norshouldthey
8、overestimateassetsorprofits,underestimateliabilitiesorexpenses.However,prud
