高頓網(wǎng)校小編為您介紹ACCA知識(shí)點(diǎn)：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.

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