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金融英语阅读辅导：公允会计准则

来源：育路外语考试频道发布时间：2008-08-05

Financial accounting relies on certain standards or guides that have proved useful over the years in imparting economic data. These standards are called generally accepted accounting principles. They are closely relayed to experience and practice and may change over time. Various terms， such as principle， standard， assumption， convention， and concept， are often used to describe such guides.The most fundamental concepts underlying the accounting process are：Accounting Entity. Each business venture is a separate unit， accounted for separately. Going Concern. The assumption is made in accounting that a business will continue indefinitely.Measuring Unit. Conventional accounting statements are not adjusted for change in the value of the dollar.Accounting Period. Accounting reports are related to specific time periods， typically one year.Historical Cost. Assets are reported at acquisition price and are not adjust upward.Objectivity. Whenever possible， accounting entries must be based on objectively determined evidence.A number of organizations exist in U.S.A. that are concerned with the formulation of accounting principles. The most prominent among them is the Financial Accounting Standards Board. The FASB， organized in 1973， is nongovernmental body whose pronouncements have the force of dictating authoritative rules for the general practice of financial accounting. Before the creation of the FASB， the Accounting Principles Board of the American Institute of the Certified Public Accountants fulfilled the function of formulating accounting principles.
　　财务会计依靠于公认标准或被证明提供的经济数据有所帮助的指南。这些标准被称为公允会计准则。他们被用于近似地替代经验、实践以及过去的许多变化。各类条款经常被用于表述这样的指南，例如准则、标假设、惯例和关念。下面是在会计期间中最根本的会计观念：会计主体：每一个企业是一个分别核算的单独的个体。持续经营：这个假设基于经营持续的会计核算。计量单位：传统的会计报表不因为币值变化而调整。会计期间：会计报表依靠于明确的时间周期，最有代表性的是一年。历史成本：以取得的价格列示资产，不进行调整。客观性：不论什么可能，会计主体必须基于客观的确定了的凭证。大量参与会计准则明确表述的组织存在于美国。在他们中间最卓越的是财务会计准则委员会（FASB）。委员会是非政府组织，他们宣称有为整个财务会计行业表述权威会计准则的力量。在财务准则委员会诞生之前，美国注册会计师协会（AICPA）的会计原则委员会（APB）实现定义会计原则的功能。

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