khoom. Txhais: 'Cov ntaub ntawv yog cov ntaub ntawv yog tias tshem tawm, tsis lees paub lossis tsis pom nws tuaj yeem xav tias yuav cuam tshuam cov kev txiav txim siab uas cov neeg siv tseem ceeb ntawm cov ntaub ntawv nyiaj txiag dav dav ua raws li cov ntawv ceeb toom, uas muab cov ntaub ntawv nyiaj txiag hais txog ib lub koom haum qhia tshwj xeeb. '
Yuav ua li cas accounting tswv yim yuav tsum tau txiav txim siab yog tias tus tswv ntawm lub lag luam coj cov khoom ntawm cov khoom muag?
Yuav ua li cas accounting tswv yim yuav tsum tau txiav txim siab yog tias tus tswv ntawm lub lag luam siv cov khoom ntawm cov khoom muag rau nws tus kheej siv? Cov nyiaj tau los ntawm kev muag khoom yuav tsum lees paub thaum cov khoom thiab cov kev pabcuam tau muab; Cov nqi tau tshwm sim thaum tau txais cov khoom thiab cov kev pabcuam.
Lub tswv yim ntawm kev suav nyiaj dab tsi hais tias cov khoom zoo sib xws yuav tsum tau txais kev kho nyiaj zoo sib xws?
Kev sib haum xeeb, cov khoom zoo sib xws yuav tsum tau ua raws li cov kev kho mob zoo sib xws.
4 lub tswv yim accounting yog dab tsi?
Muaj plaub lub ntsiab lus tseem ceeb hauv kev coj ua hauv kev suav nyiaj: kev txuag; sib xws; nthuav tawm tag nrho; thiab materiality.
Lub tswvyim ntawm materiality yog dab tsi?
Lub tswv yim khoom siv hauv kev suav nyiaj yog hais txog lub tswv yim tias tag nrho cov khoom siv yuav tsum tau tshaj tawm kom raug hauv daim ntawv nyiaj txiag. Cov khoom siv yog suav tias yog cov khoom uas nws suav nrog lossis tsis suav nrog ua rau muaj kev hloov pauv loj hauvkev txiav txim siab rau cov neeg siv cov ntaub ntawv lag luam.
