What are the basic premises of accounting and what is the relationship between them

AccountingThe basic premise: accounting entity, going concern,Accounting periodizationand monetary measurements.

Relationship: Four basic premises, with interdependent and complementary relationships.

The accounting entity determines the spatial scope of accounting, the going concern and accounting periodization establish the length of time for accounting, and monetary measurement provides the necessary means for accounting. Without an accounting entity, there would be no going concern; Without going concern, there would be no accounting periodization; Without monetary measurement, there would be no modern accounting.

Functions. The reflection function of accounting.

1) Accounting mainly reflects the economic activities of each unit in terms of quantity.

situation, through a certain accounting method, to provide data for economic management.

2) The reflection function should include before, during, and after the event, that is, throughout the whole process of economic activities.

3) Accounting for the actual economic activities should be based on legal and true self-certificates, complete and continuous records, and provide systematic data according to the requirements of economic management, so as to fully grasp the economic activities and assess the economic effect.

To organize the accounting work, it is necessary to have certain prerequisites, that is, before organizing the accounting work, it is necessary to first solve a series of important issues related to the establishment of the accounting subject. This is the foundation of all accounting work and plays a very important role. As for the specific content of the accounting premise, people have not yet reached a consensus on the understanding, and the basic premise of accounting recognized by the majority of the accounting circles at home and abroad is the following four.

1. Accounting entities (accounting entities, accounting entities).

2. Continuing operations.

3. Accounting periodization.

4. Monetary measurement.

The determination of accounting objects, the selection of accounting methods, and the collection of accounting data should all be based on this. Generally speaking, to understand accounting, one should first understand the basic premise of accounting.

The basic premise of accounting is abstracted from accounting practice, and its ultimate purpose is to ensure the practicability, rationality and reliability of accounting data. The basic premise of accounting includes accounting entity, going concern, accounting periodization and monetary measurement.

1. Accounting entity.

The accounting entity refers to the unit or organization for which the accounting work serves, that is, who the accountant reckes accounts for and what is the scope of accounting services. The role of the accounting entity is to define the scope of accounting carried out by different accounting entities. For enterprises, it requires accounting to distinguish between their own economic activities and the economic activities of other enterprise units, and to distinguish between the economic activities of enterprises and the economic activities of enterprise investors.

2. Continuing operations.

Going concern means that the business activities of the enterprise, as the accounting entity, will continue according to the established objectives and will not face bankruptcy and liquidation in the foreseeable future. It is an extremely important part of the accounting premise. There is a big difference in accounting methods between whether an enterprise continues to operate, cease business, or go bankrupt and liquidate.

3. Accounting periodization.

Accounting periodization refers to the need to divide an enterprise's continuing business activities into several equal periods in order to regularly reflect the operation and management activities of an enterprise and its results.

4. Monetary measurement.

Monetary measurement refers to the use of currency as a unified unit of measurement by the accounting entity in the accounting process to record, settle and report accounts. Accounting should provide information in monetary terms. The economic activities of enterprises are a variety of economic dynamics, which requires a unified unit of measurement.

Under the conditions of the commodity economy, money, as a special commodity, is most suitable to serve as such a unified unit of measurement.

The basic premise of accounting is the basic assumption of accounting: 1. Monetary measurement; 2. Continuing operations. 3. Accounting entity; 4. Accounting periodization.

Monetary measurement: refers to the monetary measurement of the accounting entity in the financial accounting confirmation, measurement and reporting, reflecting the production and operation activities of the accounting entity.

Going concern: It means that the business will continue to operate at its current size and status for the foreseeable future, without going out of business or making significant cuts.

Accounting entity: refers to the spatial scope of enterprise accounting recognition, measurement and reporting.

Accounting periodization: refers to the division of the production and operation activities of an enterprise's continuous operation into continuous periods of the same length.

How to write accounting entries:

1.When you have time, you can memorize more accounting subjects, or write more and memorize the accounting subjects, so that you can write accounting entries. This is important.

2.And then you have to figure out the various classifications, asset classes, liability classes, and owner's equity classes, which all have to be understood, 3The next thing is to know which ones are borrowing more and what are borrowing and decreasing.

Usually, the asset class is the increase in borrowing and the decrease in loans, and the liabilities and owners' equity classes are the increase in borrowing and decreasing loans. But there are some exceptions, such as accumulated depreciation.

4.To learn the use of formulas, the most basic and the formulas that need to be deduced, we must understand the principles and use them easily.

5.The next step is to be able to analyze, a question is in front of you, you have to analyze which accounts are involved, what type they belong to, whether they are increasing or decreasing, if it is an asset class and increasing, debit, and so on.

6.Finally, don't forget to check, according to "there is a loan, there must be a loan, and the loan must be equal" to check whether the accounting entry you wrote has a debit and a credit, whether the amount is equal, and if you don't wait, it is a mistake, and you have to re-check and write.

Before keeping accounts, the accounting entries are prepared through the accounting vouchers, so that the classification of the brokerage business can be clear at a glance, the correctness of the account records is guaranteed, and the post-inspection is easier. Each accounting entry mainly consists of the accounting symbol, the relevant account name, summary and amount.

The basic premise of accounting is the basic assumption of accounting: 1. Accounting subjects (accounting entities, accounting entities); 2. Continuing operations. 3. Accounting periodization. 4. Monetary measurement.

Accounting exists in a certain economic, cultural and political environment, and it is inevitably limited and constrained by the environment in which it is located. In order to adapt to environmental constraints, the accounting profession has developed some accounting assumptions, which are internationally known as accounting assumptions, and have adopted them as important guiding principles for the formulation of accounting standards.

There are four basic accounting assumptions put forward in China's basic standards: accounting entity, going concern, accounting periodization, and monetary measurement.

In July 1989, the International Accounting Standards Board (IASC) put forward two basic assumptions in its conceptual framework: accrual and going concern. It is not that ISC does not disagree with the assumptions of accounting entities, periodization and monetary measurement, but rather that they have been followed in the standards it has developed.

In a market economy, they argued, these basic assumptions are logical.

1. Accounting entity.

A separate entity is a specific and independent economic entity that provides accounting services. In other words, the accounting subject refers to the object of accounting services.

2. Continuing operations.

Continuity means that the company will not face bankruptcy and liquidation in the foreseeable future, but will continue to operate.

This premise is the conceptual basis for many accounting classifications. For example, under this premise, assets and liabilities can be divided into current and long-term. If this premise does not exist, all assets and liabilities can be considered liquid, and there is no clear boundary between current and long-term.

3. Accounting periodization.

In order to meet the periodic needs of report users for financial information, artificially dividing the continuous business process into several periods is called time period.

Although it is impossible to predict the operating results of an accounting entity before the completion of its life cycle, it is necessary to provide financial statements at certain intervals in order to meet the regular needs of users of financial statements.

4. Monetary measurement.

The premise of monetary measurement (unit-of-measure) refers to the measurement of the accounting measurement and reporting of the economic activities of the accounting entity with the unit of measurement of currency as the unit of measurement of the accounting entity.

The monetary measurement premise is called the unit of measurement assumption in the West.

The premise of monetary measurement has two meanings:

One is that it means that accounting only records those economic activities that can be measured in monetary units.

Example. In January 2001, Jinhai Company changed the personnel of the company's upper management very much, dismissed a group of people, and introduced a group of people at the same time. It will have a great impact on the future operation of the company, but because its impact cannot be measured in money, this impact is not measured in accounting, and it cannot be accounted for accordingly.

Second, the premise of monetary measurement implies the assumption of currency stability.

For more details, please refer to the textbook on accounting.

Answer]: a, b, c, d

The basic premise of accounting includes accounting entity, going concern, accounting periodization, and monetary measurement.

The basic premise of accounting refers to the uncertainty of business activities as the object of accounting.

The basic premises of accounting include monetarism, substantialism, accounting periods, revenue recognition, expense matching, and the principle of prudence. These basic premises are the basis of accounting and must be followed in order to guarantee the quality and accuracy of accounting information.

Monetarism means that accounting must be measured in currency and all accounting transactions must be expressed in currency. Normally, various types of data in accounting will be measured in currency, such as assets, liabilities, income, expenses, etc.

Substantialism means that accounting should be based on the actual nature and real situation of things, an independent entity in accounting should be clearly distinguished and calculated independently, and the entity should use separate accounts to record its economic activities.

The principle of accounting periodicity means that each fiscal year must be objectively measured in terms of cash flow or income earned and used. Usually, a company chooses a year as the accounting year, and for the convenience of accounting, the year is usually divided into months or quarters for measurement.

The principle of revenue recognition states that when a transaction or contract is completed, the corresponding revenue should be recognized. For example, if a company enters into a contract of sale and delivers within the contract's delivery period, the revenue generated during that period should be recognized.

The expense matching principle requires that the associated cost or expense be associated with the corresponding revenue. For example, when a company sells a product, the associated cost of sales should also be recognized in the same accounting period.

The principle of prudence means that in accounting, accountants should adopt the most conservative approach as possible to avoid overestimating the company's financial situation and to better protect the interests of investors.

In summary, monetarism, substantialism, accounting periodicity, revenue recognition, expense matching, and prudent principles are all basic prerequisites for accounting, and only under the condition of following these principles can the reliability and accuracy of accounting information be guaranteed.