CPA会计学习笔记

CPA会计英文对照。英文学习笔记。

Fundamental qualitative Characteristics.

Relevance.相关性。

Faithful representation.可靠性。

Enhancing Qualitative. Characteristics.

Comparability..可比性。

Verifiability.实质重于形式。

Timeliness.及时性。

Understandability.可理解性。

Income is increases in assets and decrease in abilities that result in increase in equity,Other than those related to contributions from holders of equity claims.

Historical cost.历史成本。

Current value 现值

Profit or loss.当期损益。

Other comprehensive income.其他综合收益。

In principle. Income and expresses and include in other comprehensive income in one period, reclassified from other comprehensive income into the statements of perfect or loss in the future, Period when Doing some results in the statement of profit or loss Providing more Relevant Information,However, if for example, there is no clear basis for identifying in the period in which reclassification would have that result, all the amount that should be reclassified the bird may in developing. Standard. Decide that income or expenses include another comprehensive income are not to be subsequently re classified.

Initial measurement.初始计量。

Cost INCLUDE all cost necessarly to bring the Asset to working conditions for its intended use

Straight line. Cost – Residual value/ Useful economic life.

It is being Depreciated Over 10 years on the straight line basis with zero Residual. Value.

amortization on intangible Assets