為了讓大家高效復習，高頓網(wǎng)校小編為大家整理了ACCA考試知識點：Some concepts should be notified。
 
　　Going Concern
　　Financial statements are normally prepared on the assumption that an entity is a going concern and will continue in operation for the foreseeable future. Hence, it is assumed that the entity has neither the intention nor the need to liquidate or curtail materially the scale of its operations; if such an intention or need exists, the financial statements may have to be prepared on a different basis and, if so, the basis used is disclosed.
 
　　Accruals
　　Accrual accounting depicts the effects of transactions and other events and circumstances on a reporting entity’s economic resources and claims in the periods in which those effects occur, even if the resulting cash receipts and payments occur in a different period. Essentially, what accrual accounting means is that the date on which cash is paid or received is not treated as the date on which the transaction took place.
 
　　Consistency
　　The use of the same methods for the same items, either from period to period within a reporting entity or in a single period across entities. It is intended to enhance financial reporting by making it easier for users to make comparisons. In that sense it contributes to the achievement of comparability.
 
　　Materiality
　　Information is material if omitting it or misstating it could influence decisions that users make on the basis of financial information about a specific reporting entity.
 
　　Historical cost
　　Theoretically, there are a number of bases that could be used to derive the value at which transactions are recorded.
 
　　高頓網(wǎng)校小編寄語：作為一次經(jīng)歷，失敗有時比成功更有價值。失敗可以給我們留下更深刻而持久的記憶和思考。

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