財務報表分析概論ppt課件(編輯修改稿)
2025-02-03 19:51 本頁面
【文章內容簡介】 n ? The financial statements are prepared assuming that the business will have an indefinite life unless there is evidence to the contrary. ? Accounting Period Assumption ? Divide the lifespan of the business enterprise into different time periods known as ‘accounting period’. ? Money Measurement Assumption ? Requires use of moary unit as a basis of measurement 5. 會計確認基礎和計量屬性對財務報表的影響 ?會計確認基礎 ?權
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