会计Essay代写范文举例：The Importance of the Conceptual Framework for Accounting.
本文是会计专业的留学生Essay范例，题目是“The Importance of the Conceptual Framework for Accounting.（会计概念框架的重要性。）”，会计框架是一个相互关联的目标和基本原则的连贯系统，应导致规定财务会计和财务报表的性质、功能和限制的一致标准。发展概念框架的主要原因是，它为制定会计准则提供了框架，为解决会计纠纷提供了基础，并为以后不必在会计准则中重复的基本原则。此外，概念框架可以根据管理会计在组织管理过程中的独特功能进行分类。此外，可以测试管理会计过程的结果的效用的方式。概念框架是一种标准，可用于评估管理会计中使用的过程和工作技术的价值，以及与整个管理会计职能的有效性必然有关的能力。
An accounting framework is a coherent system of inter-related objectives and fundamentals that should lead to consistent standards that prescribe the nature, function and limits of financial accounting and financial statements. The main reason for developing a conceptual framework are that gives a framework for setting accounting standards, a basis for resolving accounting disputes and fundamental principles which then do not have to be repeated in accounting standards. Furthermore, Conceptual Framework can be categorized in terms of the distinctive function of management accounting within the management process in organizations. Moreover, the way in which the utility of the outcomes of the management accounting process can be tested. Conceptual Framework is a criteria which can be used to assess the value of the processes and work technologies used in management accounting and capabilities necessarily associated with the effectiveness of the management accounting function overall.
Conceptual Framework plays an important role in accounting. It is because, Conceptual Framework helps a better understanding of accounting information, for example general purpose financial reports and, in turn, their confidence in IFIs. Furthermore, Conceptual Framework promotes harmonization by giving a basis for selecting the most appropriate accounting treatment permitted by financial accounting standards. It is also assists in dealing with events, transactions, conditions or circumstances does not deal with any financial accounting standard developed by AAOIFI. This framework helps users of financial reports in understanding the information enclosed in financial statements prepared in conformity with financial accounting standards.
Conceptual Framework also direct to development of future financial accounting standards and regulator of subjective judgment made by management while preparing financial statements and another financial reports. Moreover, it’s helps national standard set a bodies in increasing national accounting standards. In additional, it’s gives who is interested in work of AAOIFI with information about its approach to formulating the financial accounting standard. “In my view, the conceptual framework is absolutely an important document for the Board as well as constituents. I believe the primary use of the framework is to make sure that the FASB does not issue standards in a random fashion. The framework provides a necessary common conceptual underpinning that helps the Board resolve issues,” by Jeannot Blanchet.
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概念框架还指导未来财务会计准则的制定和管理者在编制财务报表和其他财务报告时的主观判断。同时，它也为国家会计准则的制定提供了依据。此外，还提供了对AAOIFI的工作感兴趣的人关于其制定财务会计准则的方法的信息。“我认为，概念框架对理事会和各组成部分绝对是一份重要文件。我相信这个框架的主要用途是确保FASB不会以随机的方式发布标准。该框架提供了必要的共同概念基础，帮助董事会解决问题。”
Conceptual Framework is an essential for investors. This is because it provides the risk capital to the investor and the adviser is concerned with the risk inherent from their investment. The information is needed to help them to determine whether they should sell, buy or hold the shares. Information which enables assess to the ability of the enterprise to pay dividend is interested by the shareholders. Employees and their representative groups are also interested in the stability and profitability of their employees and the information that enables them to assess the ability of the company to give retirement benefits, employment opportunities and remuneration.
In addition, it enables lenders to make sure that their loans and interest will be paid when due. Next, the information of the amount of money borrowed out by the suppliers and other trade creditors is important for them because it may determine whether the money will be paid when due. Trade creditors have an interest towards an enterprise over a short-term than lenders unless they are needy on the continuation of the enterprise as a major customer. Moreover, customers are also interested in the information about the continuance of an enterprise, especially during the long term involvement of the enterprise. Finally, allocation of resources and the activities of the enterprise is important to government and their agencies. Information enables them to determine taxation policies, as the basis for national income, determine taxation policies and similar statistics.
Ways of modern day bookkeeping and the double entry system evolved and the importance of it.
The recording of financial transactions undertaken by an individual or an organization defined Bookkeeping. The organization could be an enterprise, a charitable organization or even a local sports club. The necessary support for such accounting function is provided by bookkeeping as the preparation of cost reports, financial statements, and tax returns. Making entries to specific accounts with debit and credit system and keeping track of a business’s financial transactions is involved.
现代簿记方式和复式记账法的发展和它的重要性。
由个人或组织进行的财务交易的记录。这个组织可以是企业、慈善组织，甚至是当地的体育俱乐部。簿记为这种会计功能提供了必要的支持，如编制成本报告、财务报表和纳税申报单。利用借贷系统在特定的账户上做分录以及跟踪企业的财务交易都是很重要的。
Bookkeeping has evolved through the years from clay tablets, to paper ledgers, and now computerized systems. Even for now, bookkeeping fundamentals have not been changed through the ages. And chances are the future societies will not be able to exist without a formal system of financial recording keeping. In short, some of the same problems that plagued ancient bookkeepers still exist even with modern advancement.
The process of bookkeeping is always considered to be as vital importance to categorize and record financial data. Each transaction or activity must be posted to the proper general ledger account. The general ledger is used to prepare Profit & Loss statements which tell you if you are making or losing money in a certain accounting period. The general ledger also produces the Balance Sheet which shows the company’s assets, liabilities and equity. The general ledger also produces cash flow statements which is analysed by management and used as a gauge in making important decisions. These three financial reports are supposed to show the true financial condition of the company. Extremely important decisions are made by management from these financial statements and they must be accurate. The bookkeeping process allows all data to be transferred to complicated financial statements for informational purposes. The integrity and accuracy of bookkeeping procedures affect the outcome of the financial statements. Bookkeeping is the crucial reporting that major decisions are later made from. It must be done correctly.
At least two changes in the balance sheet are caused by every business transaction. Therefore, the books of account must record the two changes. Otherwise, completion of the books of accounts would not be done and therefore the accuracy of the result will be low. For example, we buy equipment for RM 15,000. This transaction involves two changes, equipment increases by RM 15, 000 and cash reduce by an equal amount. While this transaction is recorded in accounting, to record the both changes is a must. “A debit change” & “a credit change” is the term of these two changes in accounting language. Consequently, we know that every transaction involves two entries, which are debit entry and credit entry. There will be a relevant credit entry of a same amount for each debit. In turn, for the credit entry there will be a corresponding debit entry of a same amount. Thus, the double entry system is which both the changes which occur under a transaction are recorded together; one change is debited, when another change is credited with an equal amount.
Double entry system could help an account to double check while doing the accounting; a mistake would be discovered if the two totals are not equal. After that, an accountant could double check and make correction on the figure in order to balance.
A double-entry system of books would be kept by an accountant for his or her own accounts. The accountants have their record and the bank has their own and. When the two are unable to achieve the agreement then a missing charge will happen which refer to a mistake, a service charge, a bad check, or a case of identity theft. If the accountant realize a charge that he or she is unable to account for then he or she can easily track it down because they have to have a one to one correspondence between the two sets of records.
会计对自己的账目采用复式记账法。会计有他们的记录，银行有他们自己的。当双方无法达成协议，那么一个缺失的费用将发生，这指的是一个错误，服务费，空头支票，或身份盗窃的情况。如果会计意识到他或她无法解释的一项费用，那么他或她可以很容易地跟踪它，因为他们必须在两组记录之间有一对一的对应关系。
Advantages and disadvantages of regulating accounting information through accounting standards.
The advantages of regulating accounting information through accounting standard are protecting invertors. Accounting standards will increase the confidence of investors to invest the business. It is because investors interest to realize that their money will finally earn and go back to them. In additional, investors’ interests are ensured as the documents they review are definitely correct and authentic. Thus, it is very important accounting information for investors.
Next, understandability is an advantage of regulating accounting information through accounting standard. FASB published the accounting standards to represent the required processes for businesses to succeed. As creating financial statements, users expect companies to follow the published accounting standards. In additional, interpreting the results reported when these users depend the assumptions set forth in the accounting standards. Same of assumptions is used by the users interpret the financial statements of different companies. Once the users realize these assumptions, they use this knowledge when learning any financial statement.
其次，可理解性是通过会计准则规范会计信息的一个优势。FASB公布的会计准则代表了企业成功所需的流程。在创建财务报表时，用户希望公司遵循公布的会计准则。此外，当这些用户依赖于会计准则中规定的假设时，解释报告的结果。使用者使用相同的假设来解释不同公司的财务报表。一旦用户意识到这些假设，他们就会在学习任何财务报表时使用这些知识。
Besides that, the guidance is other advantages of regulating accounting information through accounting standard. Using accounting standards concerns that accountants are provided by the guidance. The accountant may refer to the published accounting standard to determine how to record the event when financial reporting issues arise. . These issues include new accounting transactions deriving from technology, such as Internet sales, or new operation incorporated by the corporation, similarly changes in pension plans. When creating accounting standards, the FASB incorporates the needs of financial statement users likewise company feedback. This process allows the accountant to believe that the guidance contribute the accounting standard passed the rigidity process of establishing that it matches everyone’s needs.
除此之外，指导是通过会计准则规范会计信息的另一个好处。使用会计标准关注的是由指导提供的会计人员。当出现财务报告问题时，会计人员可以参考已出版的会计准则来确定如何记录该事件。这些问题包括来自技术的新会计交易，如互联网销售，或公司的新业务，类似的养老金计划的变化。在制定会计准则时，FASB将财务报表使用者的需求与公司反馈相结合。这一过程使会计人员相信指导方针对会计准则的贡献通过了符合每个人需要的刚性确立过程。
Lastly, the advantages of regulating accounting information through accounting standard is flexible. Flexibility is one of the main principles-based accounting method. As the financial world becomes more complicated, it becomes progressively problem to create standardized regulations for the whole economy. Principles-based accounting provides companies to arrange their financial statements as they see best to guard accurate disclosure of their current position. The harsh format of rules-based accounting made disclosure more work and at times less informative. For example, the company would not have the proficiency to list industry specific data in the manner it thought best.
The disadvantage of regulating accounting information through accounting standards is cost to comply. Using the accounting standard considers the costs for the company to comply with the standard. The company needs to change their procedures, which requires a large financial investment that includes employee labor costs, system upgrades and employee training. For example, the company needs to have someone to monitor people are correctly applying the standards and have to train people to adopt the standard. In these circumstances, it requires time and money. Thus, the cost of the company will increase.
In addition, we can see that the accounting standards involve trial balance, income statement and balance sheet. The accountants compel to follow each step continuously to prepare the financial statement. This will make the restriction for the accountants. The accountants cannot do financial report in their own ways.
Lastly, following the accounting standards to prepare the financial report, it requires a lot of steps to prepare. For example, record all amount into journal then record it to ledger. After that we get the balance from ledger and record to the trial balance. The trial balance was prepared then we can proceed to our income statement and balance sheet. All the procedure may take a long time to prepare it. If the company has many branches, the accountants will take few months to prepare the financial report.
最后，按照会计准则编制财务报告，需要很多步骤来准备。例如，把所有的金额记在日记账上，然后再记在分类账上。然后我们从分类账中取出余额并记录到试算表中。先编制试算表，然后再编制损益表和资产负债表。所有的程序可能要花很长时间准备。如果公司有很多分公司，会计人员会花几个月的时间来准备财务报告。
The merit and shortcomings of the historical cost accounting concept.
The historical cost is the cost at date of acquisition and when they incurred. The historical cost accounting concept requiring amount of all financial items recorded based upon original cost, even the items has increased in value due to inflation. It is the most commonly and widely used basis of financial reporting. While current value or fair value accounting concept is the concept that financial items be recorded at the realistic value at which they could be sold or settled as of the current date.
There are several merits or advantages of historical cost accounting concept. Firstly, it is easy to use and simple to apply as it is not required to reference to market values. Therefore, users no need to do market research to get the current price or market value of the financial items as the historical cost is not subjected to any future changes. They can just record down the original cost of the financial items in financial reports. Thus, the financial reports can certainly be prepared more speedily and easily than using other bases of measurement, which are current replacement cost, current market value and net realizable value, so it can contributes to cost savings and time savings.
Secondly, Historical cost accounting concept is easy to understand. In consequence of the simplicity of historical cost, users can easily understood and interpret financial reports well even though they do not have any financial background. Thirdly, Historical cost accounting concept is objective, verifiable and reliable. Since the historical cost is record based upon original amount paid, hence the original cost of the assets can confirmed through an original invoice or receipt.
Moreover, historical cost accounting concept also enables biz to keep track of their assets. Because the financial items are recorded in financial reporting based on the original cost of the items, therefore the users can compare the current cost and the original cost of the assets.
However, historical cost accounting concept also has shortcomings or disadvantages. Firstly, historical cost accounting concept is fixed, which means it is recorded based on the original cost in the invoice or receipt. Thus, it does not take inflation or changing prices into the account. During the inflation period, the price of the assets is different from changing a lots, it reflects large difference between original price and current price, so it does not seem sensible to record the value of assets by using the historical cost accounting concept when facing changing price.
然而，历史成本会计理念也有其不足或不足之处。首先，历史成本会计的概念是固定的，即以发票或收据中的原始成本为基础进行记录。因此，它不考虑通货膨胀或价格变化。在通货膨胀时期，资产的价格不会有很大的变动，它反映了资产的原价与当价之间的巨大差异，因此在面对价格变动时，用历史成本会计的概念来记录资产的价值似乎是不明智的。
Secondly, historical cost accounting concept does not show the true value of company’s assets. It recorded all the assets at the price at the date they are acquired. It is unrealistic fixed assets values, which mean the balance sheet value of the financial assets are differ from the true value.
Thirdly, historical cost accounting concept is lead to the insufficient provision of depreciation. Depreciation is a mechanism of making funds for fixed assets replacement. Depreciation is charged on original cost of the fixed assets in historical cost accounting concept, it is not charged at the price at which the same assets are acquired. Therefore, the provision of depreciation which is charged on the original cost will not be sufficient for the replacement of the assets.
Other than that, the disadvantages of historical cost accounting concept are unrealistic profit. Under historical cost accounting concept, financial reporting, such as Income statement does not show the true profit of the company as the revenues of the company are recorded on current price while the expenses are recorded at historical cost. So, it will lead to an overstatement of profit during the inflation period.
除此之外，历史成本会计概念的缺点是利润不切实际。在历史成本会计概念下，财务报告，如利润表，不显示公司的真实利润，因为公司的收入是按当期价格记录的，而费用是按历史成本记录的。因此，它将导致在通货膨胀期间夸大利润。
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