GAAP_Matching Principle 一般公认会计原则

什么是公认会计原则（GAAP）当今社会，财务会计已经发展成一门务实的科学，它的发展依赖于一系列保证财务数据创建和使用的规范和标准，其中被称为公认会计原则（GAAP）的原则是其中最重要的部分。

公认会计原则的定义是指衡量和披露会计信息的概念性框架，其核心目标是实现信息透明，将当前和历史真实的经济状况披露出来，以及保证财务报告的一致性和可比性。

1. GAAP 都包括什么内容？GAAP 是一组框架，用于衡量和披露会计信息，它的内容涉及会计的两个主要方面：会计原则，准则，指导方针和方法。

其中，会计原则是最基本的，需要会计人员遵守和记录财务信息；会计准则是更高级的，系统性地整合会计原则；其他指导方针和方法，部分是更具体的参考，已经实施了会计原则和准则的具体披露。

2. GAAP 的历史渊源GAAP 可以追溯到 1933 年美国实行的《证券法》，该法在 U.S. 法律体系中规定，私营企业发行股票时，需要将其财务状况正确地披露出来，为了实现该要求，于是“美国联邦证券和交易委员会”（SEC）制定了相关的指导准则，从而催生了 GAAP 的概念。

3. GAAP 的发展趋势GAAP 的发展问世以来，一直在发展壮大，追求新高度，当前 GAAP 早已跳脱公司和法律框架，拓展到国际，它呼唤着国家与国家之间的信息共享，市场的全球化，行业的垄断，以及各公司的国际化，因此它的发展趋势也是不断地进行改变和完善。

4. GAAP 的实施和适用随着全球化的进程，越来越多的国家接受 GAAP，最终实现了 GAAP 统一适用，而 GAAP 的实施则需要政府、监管机构和财务会计技术人员紧密合作，形成系统框架，使得 GAAP 得以全面、有效地运用。

gaap的名词解释
-----------------------------------------------------------------------------------------------GAAP是“Generally Accepted Accounting Principles”的缩写，翻译为“普遍公认的会计原则”。

它是指被广泛接受并用于财务报告与会计实践的一系列规则、标准和原则。

GAAP旨在确保财务报告的准确性、可比性和透明度，以便投资者、债权人和其他利益相关方能够理解和评估一个企业的财务状况。

以下是GAAP的一些关键特点和常见的原则：
1、重要性：GAAP强调将重要信息披露给用户，以影响他们对企业的经济决策。

2、一致性：GAAP要求企业在会计处理上保持一致性，以便不同时间段和实体之间进行比较。

3、实体概念：GAAP视企业为独立的法律实体，独立于其所有者和管理层。

4、费用效益：GAAP鼓励企业根据成本效益原则来确定会计政策
和过程。

5、包容性：GAAP希望涵盖各种类型的企业和交易，并提供灵活性以适应不同的行业和情况。

6、历史成本原则：GAAP要求企业以历史成本记录资产和负债，并在特定情况下进行调整。

7、全面收入原则：GAAP要求企业将其所有的经营活动、投资活动和筹资活动的收入都包括在内，以反映企业的全面财务状况。

需要注意的是，GAAP在不同国家和地区可能会有一些差异。

例如，美国的GAAP与国际上通用的国际财务报告准则（IFRS）存在一些差异。

因此，在特定的环境中，可能需要遵循适用的本地或行业特定的会计原则。

审计与财务会计的一个重要术语“公认会计原则”在美国的发展葛家澍（厦门大学会计系 361005）作为财务会计的一个术语，或作为财务报告的一种规范，“公认会计原财”(principles GAAP)在会计界已众所周知。

但是，从2002年美国总统批准了((Sarbances and oxley Act》(2002年公开公司会计改革与投资者保护法案，以下简称SOA)之后，这一术语的性质和地位就有所改变。

一、民间提出，民间认可公认会计原则是1933年美国重新恢复在1929年爆发经济大危机时全面崩溃的证券市场(资本市场)的产物。

1929—1933年的美国经济大危机标志着自由化的市场经济严重失灵，这就需要政府进行干预并采取一种制度安排，最突出的政府干预是在罗斯福总统的领导和推动下，1933年颁布《证券法》和1934年颁布《证券交易法》并在1934年成立《证券交易委员会》(SEC)来执行这两个证券法规，对证市场实行严厉的监管。

然而，两个证券法规虽然要求制定会计准则，并没有涉及“GAAP”这个术语。

大约在1933年前后，美国会计协会(AIA①)和纽约证券交易所(NYSE)这两个机构都是民间组织，联合研究如何改进企业(主要是上市公司)的财务报表，经过讨论由AICPA发行了题为“公司帐目的的审查”(Audits of Corporate Accounts)的小册子。

其中：第一，首先用“原则(principles)代替“实务”(practies)，修正了审计报告中的用语。

第二，其次建议在审计报告中表态时，使用“认可的会计原则”(Accepted Principles of Accounting)这样的字眼。

第三，为了表明什么是当时认可的会计原则，小册子列举了5条规则(这5条规则是1933年7月1日由纽约证券交易所的主席宣布的)：1．未实现的利润(unrealized profit)不应直接或间接贷记收益帐户(Income account)；在正常过程中已经生效的销售，才认为其中的利润已经发现；2．除非企业改组(neorganzition)，宣布调整(如合并，变换了股东权益)，或准改组(Quasi-neorgan-zition是在帐外消除亏损的一种特殊程序)，否则，资本盈余(Capital surplies)不能用来调剂任何一年的收益；3．附属公司在合并以前赚得的盈余不能作为控股公司和附属公司的合并赚得的一部分；4．库藏股(Treaoury stock)的股利不能贷记收益帐户；5．由本企业高级职员、雇员和联系公司(Affili-tated companies)开出的应收票据和他们的欠款(应收帐款)在资产负债表中应单独表示。

GAAP – Historical cost / Cost principleThis discussion focus on the objectives, description and application of this principle. Examples will be given to strengthen the understanding and capability to apply this principle at real situation.Objective: To guide managers that the assets are recorded at their original cost and that the accounting record of the asset continues to be based on cost rather than on current market value.Description:The term “cost” refers to the amount spent when an item was originally obtained, whether that purchase happened last year or thirty years ago. For this reason, the amounts shown on financial statements are referred to as “historical cost” amounts.Application:Under this accounting principle, asset amount are not adjusted upward for inflation. In fact, as a general rule, asset amount does not reflect the amount of money a company would receive if it was to sell the asset at today’s market value.Advantages∙Historical cost accounts are straightforward to produce.∙Do not record gains until they are realized.∙Historical cost accounts are still used in most accounting systems Disadvantages∙Give no indication of current values of the assets of a business.∙Do not record the opportunity costs of the use of older assets, particularly property, which may be recorded at a value based on costs incurred many years ago.∙Do not measure the loss of value of monetary assets as a result of inflation.Example 1:Top Company purchased land in Year 1 for $300,000 in cash and continues to hold that land, the company's balance sheet in the year Yr 2 will report the land at $300,000 (even the market value of the land at Yr 2 is $500,000).Entry:Purchase of land in Yr 1Dr Land $300,000Cr Cash $300,000Balance sheet in Yr 1:Even the market value of the land is $500,000 in Yr 2, we should still report it as $300,000, the value paid when the land is purchased.Example 2:Fat Company purchased a piece of land for $400,000; some reasonable and necessary costs were included in the calculation of the Acquisition cost of Land. Such as fees paid to the county in $1,500, removal of an unwanted building was $100,000, and leveling was $20,000. What is the balance of Land account?Land $400,000Fees paid to the county 1,500Removal building 100,000Leveling +20,000Acquisition cost $521,500The balance of Land account is $521,500.Why?It’s because they are the costs of bringing the land to its intended use. Assume that Fat Company holds the land for one year, and then offers it for sale at price $1,000,000. The cost principle requires that the accounting value of the land remain at $521,500.Final comment:After discussing the historical cost above; here comes another value in accounting. “Mark-to-market” or “fair value accounting” refers to accounting for the value of an asset or liability based on the current market price of the asset or liability, or for similar assets and liabilities, or based on another objectively assessed "fair" value.Mark-to-market accounting can make values on the balance sheet change frequently, as market conditions change. In contrast, book value, based on the original cost/price of an asset or liability, is more stable. Mark-to-market accounting can become inaccurate if market prices deviate from the "fundamental" values of assets and liabilities because buyers and sellers are unable to collectively and accurately value the future value of income from assets and expenses from liabilities, possibly due to incorrect information or over-optimistic and over-pessimistic expectations.Despite of having several limitations in historical cost accounting, most of the people still believe that historical cost financial statements are more reliable than market value statements. As historical cost accounting is based on actual transactions, the recorded amounts are reliable and verifiable and free from management bias. In addition, under historical cost accounting, there is no scope for manipulation, because the data is supported by sufficient evidences such as: invoices, receipts etc.。

一般公認會計原則(GAAP)壹、財務會計之環境一、會計的意義及基本特質會計的定義：＊美國會計學會（AAA）：會計是對經濟資訊的認定、衡量、與溝通的程序，以協助資訊使用者做審慎的判斷與決策。

」＊美國會計師協會（AICPA）：會計係一種服務性之活動，其功能在提供有關經濟個體之數量化資訊…尤其是財務資訊…予使用者，以便使用者藉此資訊在各種行動方案中，做一明智的抉擇。

」＊會計可藉由三項基本特性而定義：(1)確認、衡量與溝通，(2)關於經濟個體的財務資訊，(3)給相關使用者以協助其釐定決策。

二、財務報表（financial statement）及財務報導（financial reporting）1.會計的兩大支派----財務會計與管理會計＊財務會計之意義：研究如何提供有用資訊以幫助企業外部使用人做決策者，稱為財務會計。

＊管理會計之意義：研究如何提供有用資訊以幫助企業內部管理當局做決策者，稱為管理會計。

2.財務報表（含附註揭露）為財務會計之最終產品，用以顯示一企業之財務資訊（會計資訊）。

財務報表包括資產負債表、損益表、現金流量表、業主權益變動表及財務報表附註，附註為財務報表不可分割（integral part）的一部份。

3.財務報表加上補充附表（supplementary schedules）及其他報導方式（如管理當局的討論及分析、財務預測、致股東函、公開說明書）合稱財務報導。

4.財務報表及財務報導之關係財務報導財務報表主要報表＋附註＋管理當局的討論及分析＋財務預測＋致股東函＋公開說明書三、會計與資本分配1.資本市場分為初級市場與次級市場。

初級市場又稱發行市場，係指公司原始向社會大眾投資人發行股票、債券或其他權益憑證，亦即原始發行證券的市場。

次級市場又稱交易市場，為以發行證券之交易市場，如證券交易所及證券櫃檯買賣中心等，方便已發行證券之流通轉讓。

初級市場(發行市場) 股票資本市場投資人次級市場(交易市場) 公司債公司向外吸收資金貸款金融市場發行票券債權人賒帳2.資本分配過程四、財務會計所面臨之問題及挑戰1.挑戰（1）非財務指標（2）預期資訊（3）軟體資產（4）時效性2.為克服上述之挑戰，美國會計師協會特殊問題委員會建議未來財務報表應包括下列資訊：（1）財務資料與非財務資料＊財務報表與其相關策路。

GAAP_RevenueRecognitionPrinciple一般公认会计原则GAAP – Revenue Recognition PrincipleThis discussion focuses on the objectives, description and application of this principle. Examples will be given to strengthen the understanding and capability to apply this principle at real situation.Objective:To set forth the criteria for recognizing and recording revenue in the accounting period.Description:According to the revenue recognition principle, revenue must be reported when it is realized and earned, not necessarily when the actual cash is received. In addition, the following four criteria or conditions must also be met for revenue to be recognized:1. Delivery has occurred or services have been rendered2. Persuasive evidence of an arrangement for customer payment exists3. Price is fixed or determinable4. Collection is reasonably assuredApplication:Revenue is an item that investors and analysts always pay attention to. In order to avoid misrepresentation (overstatement and understatement) of revenue, GAAP has provided additional guidance for revenue reporting for different situations.For the traditional retail business, goods are delivered to the customers at the same time cash is received, and revenue will be recognized at the time of sales. However in other case that cash could be collected before or after goods or services are delivered,the timing of cash receipts from customers does not dictate when businesses report revenues.Instead, revenue will usually be recognized when the title, risks, and rewards of ownership have transferred to the customers. Depending on the situations, revenue may be recognized at different point of time.Example #1 (cash received at the same period goods/services delivered):The newspaper stand sells Macao Daily News to a customer who pays $4 cash and takes away the newspaper immediately.Entries:Dr. Cash…………… $4Cr. Revenue…………..$4Since cash is received at the same time the newspaper is delivered and all the four criteria are met, revenue will be recognized right away:Example #2 (cash received before goods/services delivered): On Jan 1, the Fortune Magazine has received a subscription form and $120 from an IFT student for subscribing 12 issues of Fortune Magazine ($10/issue). The student will receive 1 issue of the magazine on the last day of each month for 12 consecutive months. Entries:Jan 1 (cash received):Dr. Cash………………$120Cr. Unearned revenue …..... $120Jan 31 (and last day of every month):Dr. Un earned revenue… $10Cr. Revenue ………………..$10When the company received the $120 annual subscription fee for the magazine, criteria #1 has not been met and revenuecould not be recognized at that point of time. The cash received represented obligations to provide future magazine issues to the students which will be booked to the “Unearned Revenue” account temporarily.By definition, “Unearned Revenue” is the collection of cash from customers or clients before goods or services are delivered. Since the goods or services have not been delivered yet, the revenue cannot be considered as “earned”, these cash receipts are considered future obligations to the customers and will be booked to “Unearned Revenue” as a liability account. Only when the goods or services are partial ly or fully delivered, the n the related amount will be unwound from the “Unearned Revenue” account and finally be recognized as “Revenue” earned.In the above example, by the end of each month when the company deliveries the magazine to the student, it earns and records the revenue and reduces the liability account or “Unearned Revenue” account balance.Example #3 (cash received after goods/services delivered): An old customer filled in the cleaning form and dropped off his jacket for cleaning at Dave’s Dry Cleaning on June 30, listed price for cleaning such jacket is $30. Dave cleans the jacket on July 1, but customers do not claim and pay for the jacket until August 1. Entries:June 30 (Customer requests service):No Journal EntryJuly 1 (Service performed):Dr. Accounts Receivable …$30Cr. Revenue……………………..$30August 1 (Cash Received):Dr. Cash………………… $30Cr. Accounts Receivable ….…$30Under the revenue recognition principle, Dave’s earns revenue on July 1, rather than August 1 when cash is received, since it performed the service and met all the four criteria for revenue recognition. On July 1, Dave’s would report a receivable on its balance sheet and revenue in its income statement for the service performed.Final Comment:The following chart summarized the revenue recognition timing for different scenarios as illustrated in the above examples.SCENARIOS 1:Cash received same period goods/services are delivered --> Eg. Sale of product for cash --> Revenue Recognition at date of sale (date of delivery)SCENARIOS 2:Cash received before goods/services are delivered --> Eg. Revenue from subscriptions --> Revenue Recognition as time passes or upon consumptionsSCENARIOS 3:Cash received after goods/services are delivered --> Eg. Sale of service on credit --> Revenue Recognition when services performed and billable。

GAAP通用会计准则一、简介GAAP通用会计准则（Generally Accepted Accounting Principles）是指一套广泛被公认的标准和规范，主要适用于美国境内的企业进行财务报表编制和报告。

该准则的目的是保证财务报表的准确性和可比性，以便投资者、债权人、管理层和其他利益相关者能够对企业的财务状况和经营状况有清晰的了解。

本文将对GAAP通用会计准则的相关内容进行探讨。

二、财务报表GAAP通用会计准则要求企业按照一定的报表格式编制财务报表，通常包括资产负债表、损益表、现金流量表和股东权益变动表等。

这些报表需要按照特定的规定和原则进行填报，以确保财务信息的准确性和可比性。

1. 资产负债表资产负债表是企业某一特定日期的资产、负债和股东权益的快照。

根据GAAP通用会计准则，资产负债表需要按照一定的分类和顺序呈现，包括流动资产、非流动资产、流动负债、非流动负债和股东权益等项目。

2. 损益表损益表反映了企业在特定会计期间内的收入、成本、费用和利润等信息。

GAAP通用会计准则规定了损益表的格式和内容，包括营业收入、营业成本、营业费用、税前利润等项目。

3. 现金流量表现金流量表反映了企业在特定会计期间内的现金收入和现金支出情况。

GAAP通用会计准则要求现金流量表按照经营活动、投资活动和筹资活动进行分类，并提供净现金流量的信息，以便分析企业的现金流量状况。

4. 股东权益变动表股东权益变动表展示了企业在特定会计期间内股东权益的变动情况。

GAAP通用会计准则要求股东权益变动表包括股东投入、利润分配和其他综合收益等项目。

三、会计原则和假设GAAP通用会计准则依赖于一系列会计原则和假设，以保证财务报表的准确性和可比性。

以下是一些常见的会计原则和假设：1. 实体概念会计原则中的实体概念指明企业应该作为一个独立的实体对待，与业主和其他实体区分开来。

这意味着企业应该将其财务状况和经营情况与个人或其他实体的财务状况和经营情况进行分开。

美国GAAP和IFRS的主要区别美国GAAP和IFRS的主要区别Generally Accepted Accounting Principles是一般公认会计原则，1937年美国会计程序委员会(CAP)发表第一号会计研究公告，开创了由政府机关或行业组织颁布"一般通用会计"的先河。

下面店铺准备了关于美国GAAP和IFRS的主要区别，提供给大家参考!1、在减值损失的计量上，IFRS规定基于可收回金额(资产的使用价值和公允价值减销售成本的较高者)。

US GAAP规定基于公允价值。

2、在资产剩余价值的计量上，IFRS规定在假定资产已经使用完毕﹐且符合其使用年限结束时的预期状况的情况下﹐以资产目前的净销售价格计量。

US GAAP规定通常是资产未来处置时预期收入的折现值。

3、在商誉减值测试的层次上，IFRS规定现金产出单元或一组现金产出单元。

其代表了出于企业内部管理目的而对商誉做出监察的最低组织层次﹐其不能大于一个业务或地区分部。

US GAAP规定报告单位——业务分部或组织内的更低一个层次。

在商誉减值的计算上，IFRS规定一步法比较现金产出单元的可收回金额(公允价值减销售成本和使用价值的较高者)和其账面价值。

US GAAP规定两步法：比较报告单位的公允价值和其包括商誉在内的账面价值;如果公允价值大于账面价值﹐没有减值(不需要进行第二步);比较商誉的内含公允价值和其账面价值。

在不可确定年限的无形资产的减值上，IFRS规定商誉和其他不可确定使用年限的无形资产包括在现金产出单元中﹐对现金产出单元进行减值测试。

US GAAP规定商誉包括在现金产出单元中﹐其他不可确定使用年限的无形资产则作单独测试。

4、在减值损失的转回上，IFRS规定如果满足一定的标准﹐减值损失应转回﹐但商誉的减值损失不可转回。

US GAAP规定减值损失不可转回。

5、在准备的计量上，IFRS规定清算债务的最佳估计﹐通常采用预期价值法﹐并要求采用折现的方法。

GAAP - PrudenceThis discussion focuses on the objectives, description and application of this principle. Examples will be given to strengthen the understanding and capability to apply this principle at real situation.Objective:To lead managers to anticipate or disclose losses and liabilities, but it does not allow a similar action for gains and assets.“Anticipate no profits, but anticipate all losses”Description:This accounting principle states that if doubt exists between two acceptable alternatives, the manager should choose the alternative that will result in a lesser asset amount and/or a lesser profit. However, it does not mean understating assets or income. Application:If a situation arises where there are two acceptable alternatives for reporting an item, prudence directs the management to choose the alternative that will result in less net income and/or less asset amount.Example:Under lower-of-cost-or-market (LCM) method, inventory is reported at the lower of its cost or market value, which results in higher cost of goods sold and lower net income. Thus net income and assets are reported at their lowest reasonable amount.Cost of goods sold = Beginning inventory + purchase – Ending inventoryNet income = Sales – Cost of goods sold – other expenses (operating and non-operating) By using LCM, the inventory is reported at either the cost or market value, whichever is lower, assuming the other factors remain unchanged.Cost of goods sold = Beginning inventory + purchase – Ending inventoryFinally, the higher Cost of goods sold leads a lower amount of net income, also assuming the other factors remain unchanged.Net income = Sales – Cost of goods sold – other expenses (operating and non-operating)Another example on prudent accounting practice is the practice of accelerated depreciation method. This method results in earlier recording of expense or later recording of revenue. It effects in the postponing on the report of net income and therefore is conservative.Example 2:At the beginning of the year, Southwest purchased equipment for $62,500 cash. The equipment has an estimated useful life of 3 years and an estimated residual value of $2,500. Southwest uses Double-declining method (accelerated depreciation) to calculate the depreciation expense.Entries:Recording Depreciation expense for the first yearDr Depreciation Expense $41,667 (Note 1)Cr Accumulated Depreciation $41,667Note 1:Annual Depreciation expense = Net book value x (2/useful life in years)$41,667 = $62,500 x (2/3 years)Recording Depreciation expense for the second yearDr Depreciation Expense $13,889 (Note 2)Cr Accumulated Depreciation $13,889Note 2:Annual Depreciation expense = Net book value x (2/useful life in years)$13,889 = $(62,500 – 41,667) x (2/3 years)Final comment:Managers are always optimists. Without any constraints, this optimism could find its way into the company’s reported assets and profits. Managers may try to present too favorable a view of the company, and to show a better performance of them than it actually was. However, by so doing, this may result in an overstating of the assets and net income, and mislead the outsiders.。