我明白你的意思，你大體問的是concept,principle,convension... 我分類是搞不清楚的，因?yàn)闀隙疾皇欠旁谝粋€chapter里講的。當(dāng)時學(xué)F3的時候我也很糊涂，現(xiàn)在也幫自己小結(jié)下，給你做參考： Going Concern Accountants assume,unless there is evidence to the contrary, that a company is not going broke. This has important implications for the valuation of assets and liabilities. 簡單說就是會計通常假設(shè)企業(yè)會持續(xù)經(jīng)營，如果企業(yè)不會持續(xù)經(jīng)營的話就用break up basis很多會計處理上都不一樣了. Accounting Period Concept 區(qū)別于日歷年份，比如一個企業(yè)可以把它的accounting period定于：4月6日-下一年的4月5日。accounting period可以等于12個月，也可以大于或小于12個月。 Prudence According to this concept,revenues should be recognised only when they are realized,while expenses should be recognized as soon as they are reasonably possible. 謹(jǐn)慎性，簡單說就是不要高估資產(chǎn)低估負(fù)債。 Matching Income should be properly "matched" with the expenses of a given accounting period. 收入和費(fèi)用要配比。 dual aspect concept 有借必有貸，借貸必相等。 accrual concept 一筆收入在它產(chǎn)生的時候就該入賬了，而不是一定要收到錢。 Monetary measurement Accountants do not account for items unless they can be quantified in monetary terms. Items that are not accounted for (unless someone is prepared to pay something for them) include things like workforce skill, morale, market leadership, brand recognition, quality of management etc. 一些其他數(shù)字，不是用錢衡量的，比如員工人數(shù)，不是monetary measurement，就不記在賬里嘍。 Separate Entity This convention seeks to ensure that private transactions and matters relating to the owners of a business are segregated from transactions that relate to the business. 區(qū)別于legal entity，即將企業(yè)與所有人區(qū)分開來。將企業(yè)看成一個經(jīng)濟(jì)體。比如在partnership中，partner的個人的花費(fèi)不應(yīng)計入企業(yè)費(fèi)用中。盡管從法律上看，partner是unlimitied liability, partnership business和其所有人視為同一法人，business的負(fù)債等同于個人負(fù)債。會計上這兩者是分開算賬的^_^ Realisation Accounting records transactions from the historical perspective, i.e. it records transactions that have already occurred. It does not attempt to forecast events 記已經(jīng)發(fā)生的transaction，不要forecast.比如預(yù)計明年的損失不能計入今年的賬里。 Materiality An important convention. As we can see from the application of accounting standards and accounting policies, the preparation of accounts involves a high degree of judgement. Where decisions are required about the appropriateness of a particular accounting judgement, the "materiality" convention suggests that this should only be an issue if the judgement is "significant" or "material" to a user of the accounts. The concept of "materiality" is an important issue for auditors of financial accounts. 重要性原則，比如在審計中，只有material的事項(xiàng)才被考慮。 Consistency Transactions and valuation methods are treated the same way from year to year, or period to period. Users of accounts can, therefore, make more meaningful comparisons of financial performance from year to year. Where accounting policies are changed, companies are required to disclose this fact and explain the impact of any change. 會計處理要前后一致，比如原來用FIFO來算inventory,以后不要輕易改成其他的方式。否則兩期報表就沒法比較了。 Historical costAssets, services recorded at price or sacrifice incurred to acquire them.Changes in value of non-monetary assets ignored. Exchange values are ignored.歷史成本原則，asset通常用歷史成本入賬，不過也會有revaluation和impairment.就想到這么多，英文很多是從別處copy的，中文解釋是我現(xiàn)在的簡單理解，而且不全面。拋磚引玉，其實(shí)每個concept都有很多很多詳細(xì)說明和偶爾一些例外，以后會慢慢學(xué)到，我現(xiàn)在還沒本事總結(jié)那么多呢。