theoery好亂 ...
matching concept究竟係咩黎架呢..又要有expense又要有revenue ??
點解depreciation for fixed assets is a application of matching concept.
唔係應該係prudence concept 架咩?
由於fixed assets 每年會有損耗..所以我地要提供depreciation比佢先唔會高估左佢既價值,,完全切合prudence concept喎 = = " " 我唔知幾時用matching concept.
同埋呢accrual concept states that revenues and expenses are recognized in the profit and loss account for the period in which they have been earned or incurred,not when they are received or paid.
紅色字唔知佢講咩=.= ... thx 本帖最後由 【YU】 於 27-2-2010 11:29 編輯
你所講既Prudence concept,我上網查過,即係conservative, 係指估value時採取保守既作風.
如果條問題係問你一單project 有 max profit & min profit, 你揀較低o個個, 咁先係應用prudence concept既時候.
matching principle,係想指出每段時期,你通過business operation produce revenue的時候,背後都會有所消耗(付出expense),所以叫 match the expenses with reveunes for the period.
其實fixed asset,e.g. equipment plant, 都係用黎產生profit,所以佢都一定有消耗,呢種消耗就叫depreciation. 我地會定一個asset life,然後每年depreciate佢既value,作為佢既消耗.
accrualconcept states that revenues and expenses are recognized in the profitand loss account for the period in which they have been earned or incurred,not when they are received or paid.
好似預繳電話費咁之嘛. 你一次俾3個月,咁你就會有個prepaid tele bill, 而唔係立即開個expense a/c (not when they are received or paid)
但係第1個月尾時,你就先會扣"1個月"既電話費去expense度 (expenses for the month have been incurred)
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