“This year, all kinds of risks have arisen in the banking sector along with the rapid credit expansion,” said Mr Liu in a written statement. “Banking institutions should always stick to the bottom line of compliance management, to lay a solid foundation for risk management.”

　　For most of this year, the CBRC has been an almost lone voice within the government urging caution over the rapid loan growth and the potential for a future shock to the system.

　　China's economic recovery has been largely fuelled by the flood of credit from the state-controlled banks but this has prompted fears of fresh bubbles forming in the property and equities markets and raised the prospect that growth could falter as lending returns to a more sustainable level.

　　“This is a high-risk strategy, since in prior eras, massive Chinese loan growth eventually led to massive Chinese non-performing loans and a banking sector that had to be recapitalised,” Michael Cembalest, chief investment officer at JPMorgan Global Wealth Management, said in a recent report.

　　“The removal of loan quota limits once the global recession hit may have unleashed a torrent of relaxed underwriting standards that will not be visible until the next downturn.”

　　中國(guó)銀行業(yè)最高監(jiān)管機(jī)構(gòu)上周五警告，由于新增貸款的空前擴(kuò)張，中國(guó)金融體系面臨的風(fēng)險(xiǎn)正日漸增加。該機(jī)構(gòu)敦促中國(guó)國(guó)內(nèi)銀行加強(qiáng)自身的內(nèi)部管理。

　　中國(guó)銀監(jiān)會(huì)(CBRC)主席劉明康的聲明，可能表明了在定于今年11月舉行的共產(chǎn)黨高層會(huì)議前夕，銀監(jiān)會(huì)所采取的更為堅(jiān)定的立場(chǎng)。11月份的會(huì)議將確定中國(guó)來(lái)年的經(jīng)濟(jì)日程。

　　今年前8個(gè)月，中國(guó)金融機(jī)構(gòu)共發(fā)放人民幣貸款8.185萬(wàn)億元人民幣(合1.199萬(wàn)億美元)，較去年同期增長(zhǎng)164%。分析師稱(chēng)，貸款標(biāo)準(zhǔn)的嚴(yán)重松動(dòng)助長(zhǎng)了此次信貸狂潮。

　　劉明康在一份書(shū)面聲明中表示：“今年以來(lái)，隨信貸投放快速增加，銀行業(yè)各類(lèi)風(fēng)險(xiǎn)有所抬頭……銀行業(yè)金融機(jī)構(gòu)要始終堅(jiān)守合規(guī)經(jīng)營(yíng)底線，為風(fēng)險(xiǎn)管理打下堅(jiān)實(shí)基礎(chǔ)。”

　　今年大多數(shù)時(shí)候，中國(guó)政府內(nèi)部幾乎只有銀監(jiān)會(huì)一個(gè)部門(mén)一直在敦促，中國(guó)應(yīng)對(duì)貸款快速增長(zhǎng)及金融體系未來(lái)可能遭受沖擊保持警惕。

　　中國(guó)的經(jīng)濟(jì)復(fù)蘇主要受到國(guó)有銀行信貸急劇增加的推動(dòng)，但這已經(jīng)引起了人們兩方面的擔(dān)憂(yōu)，一是房地產(chǎn)與股票市場(chǎng)可能正在形成的新的泡沫，二是隨著貸款回到更可持續(xù)的水平，經(jīng)濟(jì)增長(zhǎng)可能會(huì)動(dòng)搖。

　　摩根大通全球財(cái)富管理(JPMorgan Global Wealth Management)首席投資官邁克爾•切巴萊斯特(Michael Cembalest)最近在一份報(bào)告中表示：“這是一個(gè)高風(fēng)險(xiǎn)策略，因?yàn)樵谥暗哪甏?，中?guó)貸款的大舉增長(zhǎng)最終都會(huì)導(dǎo)致不良貸款的大舉增加以及必須對(duì)銀行業(yè)進(jìn)行注資。”

　　“全球衰退來(lái)襲之際取消貸款配額限制，可能形成了寬松貸款標(biāo)準(zhǔn)的急流，要到下一場(chǎng)衰退出現(xiàn)時(shí)才能顯現(xiàn)出來(lái)。”

　　關(guān)于會(huì)計(jì)的英語(yǔ)文章及翻譯2

　　The Conventions of Contemporary Accounting

　　Accounting conventions are concepts and rules which have been accepted in performing bookkeeping and accounting. It came from a careful observation of accounting practice which revealed patterns of consistent behavior. The existence of conventions was not generally recognized by accountants until the 20th century. They were developed to aid accountants in exercising judgment and estimation in order to limit likely differences in recording similar events by different accountants. The principal convention of contemporary accounting will be discussed.

　　THE ENTITY CONVENTION Contemporary accounting divides the community into separate units called “accounting entities”. For each accounting entity a self-contained, double-entry accounting system is employed. Transactions between accounting entities are recorded in the accounts of both entities. Each accounting entity interprets transactions from its own viewpoint. For example, the same transaction may be recorded as a sale by one accounting entity and as a purchase by another. Similarly, one accounting entity may record a transaction as an investment, while the other accounting entity may record it as a capital contribution.

　　In any particular case the identification of the accounting entity may be difficult. Consider,for example, the case of a large chain of retail stores. Is the accounting entity the whole business, a regional operation, a single store or a single department in that store? The answer can be found only by looking at the organization of the business. If a department has its own accounting system and records transactions with other departments, then it is an entity for accounting purpose. If it has no records, then it is not an accounting entity. The accounting entity is, therefore, identified as the smallest unit of activity with a self-contained accounting system。

　　THE “GOING CONCERN” CONVENTION Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the “going concern” or the “continuity” convention. This assumption does not refer simply to its continued existence. It also assumes that it will continue in the same line of business as those in which it is cur-rently involved，

　　The assumption of continuity is made in the absence of evidence to the contrary. In other words, when it is clear that an assumption of continued existence would result in misleading financial reports, then the assumption is not made. A major problem facing the accounting profession is in identifying the circumstances under which the continuity assumption should be abandoned. Sometimes company failures occur with the accounting reports continuing to be based upon the going concern convention. These accounting reports are subsequently as misleading. And premature abandonment of the continuity assumption by accountants may cause liquidation if it results in demands by creditors for repayment of accounts outstanding. Authoritative guidelines are needed in this area if continuity is to remain a basic assumption of contemporary accounting. THE MONETARY CONVENTION In contemporary accounting, an entity’s transactions are recorded in the accounts in the monetary unit of the country in which it is operating. However, in general, financial statements are presented in the currency of the country where the reports are published.The use of money as the unit of account is accepted today without question, but that has not always been the case. For example, such commodities as cattle, salt, shells, and tobacco are said to be employed as a unit of account.

　　The use of money as a unit of account does create some difficulties. In the first place, transactions must be expressed in money before they can be recorded in the accounts. In some cases transactions or events may not have an obvious money amount. Transactions and events of this type are either ignored or assigned a subjective or arbitrary money amount.The second difficulty associated with the monetary convention is that the value of money is not constant over time. Its purchasing power changes as a result of either inflation or deflation. Accountants conventionally choose to ignore the changes in the purchasing power of money in the accounts. And this will cause some deficiencies in accounting reports。

　　THE CONSISTENCY CONVENTION Contemporary accounting assumes that accountants consistently apply accounting procedures from one period to the next. As a corollary, if accounting procedures are changed, the fact of the change and its effect on reported results are supposed to be disclosed in the financial statements. The purpose of this convention is to allow meaningful inter- period comparisons of results of an entity. Without consistency in accounting procedures, management could manipulate a firm’s reported results merely by changes in accounting procedures. Under these circumstances inter-period comparisons would have to be treated with skepticism.

　　This convention differs from the others in an important respect. The others describe conventional practices actually used by accountants. The consistency convention, however, involves prescription. This convention is one that accountants ought to follow rather than that is necessThe consistency convention does not mean that accounting methods cannot be changed. A change should be made if a new procedure would result in financial statements with improved “truth and fairness”. If a justifiable change is made, the fact and the effect of the changes should be disclosed. The convention only requires that capricious changes in procedure which can be justified by reference to a “true and fair” view should not be made.ary followed.

　　The convention does not require an inter-firm consistency in accounting procedures. Two similar firms in the same industry may record a similar transaction in different ways and still comply with the consistency convention. The convention applies only to the accounting practices of a particular entity from period to period. The lack of inter-firm consistency means that analyst needs to exercise a great deal of care in making inter-firm comparisons。Even, the convention does not mean that there must be an internal consistency in the use of accounting procedures. For example, the convention does not imply that a business depreciates all its assets on same basis or that all discounts allowed are treated as expense. Consistency would allow, for example, that plant and equipment be depreciated on a straight-line basis and that motor vehicles be depreciated on an accelerated basis. All that consistency implies is that the accounting procedures for a particular type of transactions are the same from period to the next.

　　THE CONVENTION OF CONSERVATISM It is a characteristic of contemporary accounting that accountants act conservatism or prudently in the measurement of profit. In general, this meansthat accountants use “reasonable pessimism” in measuring revenues and expenses. Revenues are not recorded until they are reasonably certain, but expenses are recorded as soon as they are become probable. Similarly, when accountants have a choice of measurements of cost for assets and liabilities, they will, other things being equal, choose the lowest for assets and the highest for liabilities. The effect of this convention is that reported profits and net assets will be lower than under most alternative assumptions. There are several possible explanations for the convention of conservatism. One is that it is the traditional role of accountants to curb the optimism of management. Accountants are seen as a sobering influence, forcing management to assess proposals and expectations in a realistic way to minimize errors arising from over-optimism.A second explanation is that all conservatism is a natural reaction to uncertainly. As students will behave conservatively and publicly choose a modest expectation of an exam result even through they may think that they have a good chance for a high grade, accountants faced with uncertainty about futures events also behave conservatively。A third explanation is that statements users may prefer conservatism to any alternative policy. Given that profit measurement depends upon estimates, conservatism ensures that the actual profit must be at least as high as the reported profit. Conservatism allows confidence in published reports. Whatever profits and net assets may be, they will not be less than those disclosed in the published accounts.

　　THE OBJECTIVITY CONVENTION Where an accountant has a choice of measurements the most objective will be preferred, other things equal. As far as possible, an accountant will avoid incorporating guesses or estimates in the accounting records and reports. In practical terms, objectivity means that an accountant requires evidence of the existence and the amount of a trans-action before recording in the books. For many transactions the evidence is documentary, for example, invoices, receipts, cash register type and credit notes. The documentary evidence is the stimulus for recording transactions.

　　Accountants prefer objectivity for two reasons. First, it makes the accountant’s job easier. Routine rule-following is easier than a careful examination of each transaction to determine a reasonable amount for recording purpose. Second, reliance upon documentary evidence and generally accepted accounting procedures provides accountants with some support if their professional competence is questioned. It is a more convincing defense to produce evidence to support accounting records or to argue that generally accepted procedures were used than to assert that the entries seemed reasonable at the time.

　　THE MATERIALITY CONVENTION It is contemporary accounting practice to record and report separately only those transactions which are material. An item is judged to be material if it is important enough to influence the decisions of statement users. Some items are material because they are large. For example, a large bad-debt write-off would usually be regarded as a material event. Some items are material because they are small. For example, a very low inventory figure may be judged to be material if it reflects unfavorably on a firm’s liquidity. Some items may be material if they differ significantly in amount from the same item in earlier periods. For example, a small bad-debt write-off may be judged material if it is twice as large as normal. Some items may be judged to be material solely because of their nature and regardless of their relative size. For example, the sales figure would probably be material no matter how large, how small or how variable it was.

　　Materiality has two principal applications. One is in the processing and the other is in disclosure.In recording process, accountant must decide how much detail is necessary. Are separate ledger accounts needed for every asset or could some assets be grouped under a general heading, for example, “plant and equipment”? In general, ledger accounts would be maintained only if they contained material data. All not-material items would be aggregated in “sundry accounts”. In other words, the decision of accounting system should be strongly influenced by considerations of materiality

　　The second aspect of materiality relates to disclosure. Accountants use the notion of materiality as a criterion to decide how much detail to include in financial reports. If a piece of information is not material, then it should not be disclosed separately. For example, nowadays nearly all published financial statements omit cents and most show dollar amounts rounded to the nearest thousand. Any greater detail is judged to be not material.

　　THE ACCOUNTING PERIOD CONVENTION It is contemporary accounting practice to measure the result of an entity’s operation over a relatively short period and to present a balance sheet at frequent intervals. The economic activity of a business is continuous. All transaction are recorded in the accounts and change the picture of the firm, as revealed in financial statements. The firm changes continuously as it carries out its operations. Changes cease only when the firm cease operations. In this world of continuity of operations and change, accountants are required by law to report on financial position and results at least annually. This requirement for annual reporting is a relatively modern development. Even as late as the 19th century major businesses presented financial statements at irregular and lengthy intervals. Annual reporting probably arose from the demands of investors, owners, creditors and taxation authorities who were not prepared to wait until the end of a firm’s life before the success of its operation was measured.

　　The accounting period convention does, however, lead to difficulties. First, it should be realized that the shorter the reporting period the greater the need for estimates and judgment. Over a short period, few transactions will be completed and there will be more accruals and deferrals than for longer period. Incorporating accruals and deferrals into the accounts increase the subjectivity of financial statements. In addition, financial reports for short periods may provide misleading impressions of the long-run prospects for the firm. A balance sheet represents a “snapshot” of the entity’s financial position at an instant of time. Immediately before and after the date of the balance sheet, the financial position is different. Bye the time the balance sheet is published the financial position of the firm may have changed dramatically. As a result, the balance sheet is out of date the day after the end of the accounting period, and by the time it is published; it is of histori-cal interest only.

　　譯 文

　　現(xiàn)代會(huì)計(jì)慣例

　　會(huì)計(jì)慣例是在簿記和會(huì)計(jì)工作中被廣為接受的概念和規(guī)則，源于對(duì)反映了連續(xù)一致的會(huì)計(jì)實(shí)務(wù)模式的認(rèn)真研究。直到二十世紀(jì)，會(huì)計(jì)慣例的存在才被會(huì)計(jì)界廣泛承認(rèn)。會(huì)計(jì)慣例的產(chǎn)生有助于會(huì)計(jì)師進(jìn)行判斷和估計(jì)，以限制不同的會(huì)計(jì)師對(duì)類(lèi)似的項(xiàng)目采用不同的記賬方法。以下將討論當(dāng)今主要的會(huì)計(jì)慣例。

　　會(huì)計(jì)主體慣例 現(xiàn)代會(huì)計(jì)把社會(huì)劃分為一些獨(dú)立的單位，叫做會(huì)計(jì)單位。每一個(gè)會(huì)計(jì)單位都運(yùn)用獨(dú)立的、復(fù)式記賬的會(huì)計(jì)體系。會(huì)計(jì)單位之間的交易在雙方的賬目上都要登記。每一會(huì)計(jì)單位都從自己的角度對(duì)交易加以說(shuō)明。例如：同一筆交易一個(gè)會(huì)計(jì)單位可以被登記為銷(xiāo)售;在另一個(gè)會(huì)計(jì)單位則被登記為購(gòu)買(mǎi)。同樣，一個(gè)會(huì)計(jì)單位可以把一筆交易記為投資，而另一個(gè)會(huì)計(jì)單位可以把它記為繳入資本。

　　在特殊的情況下，很難確定會(huì)計(jì)單位。例如：對(duì)一個(gè)零售連鎖店來(lái)說(shuō)，會(huì)計(jì)單位是整個(gè)連鎖店，地區(qū)經(jīng)營(yíng)部門(mén)，單獨(dú)的一個(gè)商店還是那個(gè)商店的某一部門(mén)?只有認(rèn)真考察了那個(gè)公司的組織機(jī)構(gòu)后才能找出答案。如果一個(gè)部門(mén)有自己的會(huì)計(jì)系統(tǒng)，并對(duì)其與其他部門(mén)的交易記賬，那么這個(gè)部門(mén)就是一個(gè)會(huì)計(jì)單位。 如果它沒(méi)有這樣的賬目，那么它就不是一個(gè)會(huì)計(jì)單位。因此，會(huì)計(jì)單位被定義為有獨(dú)立會(huì)計(jì)體系的最小業(yè)務(wù)單位。

　　“持續(xù)經(jīng)營(yíng)”慣例 現(xiàn)代會(huì)計(jì)假定一個(gè)單位將在可預(yù)見(jiàn)的未來(lái)繼續(xù)經(jīng)營(yíng)，這種假定被稱(chēng)為“持續(xù)經(jīng)營(yíng)的企業(yè)”或“持續(xù)經(jīng)營(yíng)”慣例。這一假定并不僅僅指企業(yè)將繼續(xù)存在下去，它還假定單位將繼續(xù)在它目前所從事的行業(yè)內(nèi)經(jīng)營(yíng)。

　　只有在不存在的相反的證據(jù)的情況下，才能做出“持續(xù)經(jīng)營(yíng)”的假定。換句話(huà)說(shuō)，在繼續(xù)存在的假設(shè)顯然會(huì)引起財(cái)務(wù)報(bào)告具有誤導(dǎo)作用這種情況下，就不能做出這種假定。會(huì)計(jì)行業(yè)所面臨的一個(gè)主要問(wèn)題是要識(shí)別出應(yīng)該放棄持續(xù)經(jīng)營(yíng)假設(shè)的情況。有時(shí)，出現(xiàn)了會(huì)計(jì)報(bào)告仍然基于繼續(xù)經(jīng)營(yíng)慣例而企業(yè)破產(chǎn)倒閉的 情況，這些報(bào)告后來(lái)被批評(píng)為是誤導(dǎo)性報(bào)告。會(huì)計(jì)師沒(méi)有足夠的根據(jù)就放棄繼續(xù)經(jīng)營(yíng)假設(shè)，那么，一旦引起債權(quán)人對(duì)未償債務(wù)要求還款，就會(huì)導(dǎo)致破產(chǎn)清理。如果持續(xù)經(jīng)營(yíng)將繼續(xù)作為當(dāng)代會(huì)計(jì)的一個(gè)基本假設(shè)的話(huà)，在這方面需要一個(gè)有權(quán)威性的指導(dǎo)文件。

　　貨幣慣例 現(xiàn)代會(huì)計(jì)中，一個(gè)單位的交易要以其經(jīng)營(yíng)所在國(guó)的貨幣單位記賬。但是，一般來(lái)說(shuō)，財(cái)務(wù)報(bào)表是用發(fā)布報(bào)表所在國(guó)的貨幣表示的。使用貨幣作記賬單位在當(dāng)今無(wú)疑已被接受，但并非一直是這樣。例如，有些商品如牛、鹽、貝殼和煙草據(jù)說(shuō)曾用來(lái)做記賬單位。

　　使用貨幣做記賬單位的確也帶來(lái)了一些困難。首先，交易在記入賬目之前，必須要用貨幣來(lái)表示。有些情況下，交易或項(xiàng)目可能沒(méi)有明顯的貨幣價(jià)值。因此對(duì)這類(lèi)交易和項(xiàng)目不是加以忽略，就是主觀或武斷地確定一個(gè)貨幣價(jià)值。與貨幣慣例有關(guān)的第二個(gè)困難是貨幣的價(jià)值并不總是穩(wěn)定不變的，貨幣的購(gòu)買(mǎi)力會(huì)隨著通貨膨脹或通貨緊縮而產(chǎn)生變化。會(huì)計(jì)師習(xí)慣上對(duì)賬面上貨幣購(gòu)買(mǎi)力的變化不予理睬，但這樣會(huì)造成會(huì)計(jì)報(bào)告的某些缺陷。

　　一貫性慣例 現(xiàn)代會(huì)計(jì)假設(shè)會(huì)計(jì)師從一個(gè)階段到下個(gè)階段所使用的會(huì)計(jì)程序是一致的。作為推理，如果會(huì)計(jì)程序改變了，其變化及其對(duì)財(cái)務(wù)報(bào)告的影響應(yīng)該

　　在財(cái)務(wù)報(bào)表中公布。這一慣例的目的是允許對(duì)一個(gè)單位不同期間的財(cái)務(wù)結(jié)果進(jìn)行有意義比較。如果會(huì)計(jì)程序沒(méi)有一致性，管理人員可以用僅僅改變會(huì)計(jì)程序的方法來(lái)篡改公司的財(cái)務(wù)報(bào)告。在這種情況下，只能以懷疑的態(tài)度看待不同期間的比較結(jié)果。這一慣例與其它慣例在一個(gè)重要的方面有所不同。其它慣例描述了會(huì)計(jì)師實(shí)際已經(jīng)采用的習(xí)慣做法，這個(gè)慣例是會(huì)計(jì)師必須遵循而不只是有必要遵循的慣例。

　　一貫性慣例并不意味會(huì)計(jì)方法是不能改變的。如果新的程序可以使財(cái)務(wù)報(bào)表的真實(shí)性和公允性有改進(jìn)，那么會(huì)計(jì)方法應(yīng)該改變。如果證明是合理的改變，對(duì)改變的情況及其影響應(yīng)當(dāng)公布。一貫性慣例只對(duì)那些沒(méi)有證據(jù)證明能幫助真實(shí)公正地反映情況的程序的變動(dòng)加以制止。

　　一貫性慣例對(duì)公司間的會(huì)計(jì)處理并未做出要求。同一行業(yè)的兩個(gè)類(lèi)似的公司可以用不同方法對(duì)類(lèi)似交易記賬，但仍然是遵守了一貫性慣例。一貫性慣例只適用于某一單位一個(gè)期間到另一個(gè)期間的會(huì)計(jì)處理。如果公司間的會(huì)計(jì)處理缺乏一致性，分析家在進(jìn)行公司間對(duì)比時(shí)要格外注意。進(jìn)一步說(shuō)，一貫性慣例并不意味在會(huì)計(jì)程序使用上一定要有一個(gè)內(nèi)部一致性。例如：一貫性慣例并不是指公司對(duì)所有資產(chǎn)的折舊依據(jù)同一基礎(chǔ)或所有可允許的折扣都作為費(fèi)用處理。例如，一貫性慣例可以允許廠房和設(shè)備按直線折舊方法計(jì)算，汽車(chē)按加速折舊法計(jì)算。一貫性慣例所指的是從一個(gè)期間到另一個(gè)期間，同樣的經(jīng)濟(jì)業(yè)務(wù)要使用相同的會(huì)計(jì)處理程序。

　　穩(wěn)健性慣例 在現(xiàn)代會(huì)計(jì)中，會(huì)計(jì)人員在計(jì)量利潤(rùn)時(shí)表現(xiàn)得穩(wěn)健謹(jǐn)慎，這是很典型的。一般來(lái)說(shuō)，這意味著會(huì)計(jì)人員在計(jì)量收入和支出時(shí)持有“合理的悲觀主義”。除非他們相當(dāng)肯定，他們才會(huì)把收入入賬，但是只要支出是有可能的，他們就把它記入賬目。同樣，當(dāng)會(huì)計(jì)人員在考慮如何計(jì)量資產(chǎn)和負(fù)債的成本時(shí)， 在其它因素一致的情況下，他們將選擇最低的資產(chǎn)成本，最高的負(fù)債成本。這種穩(wěn)健性慣例的作用是所報(bào)告的利潤(rùn)和凈資產(chǎn)要低于其它可供選擇的假定下的結(jié)果。

　　對(duì)穩(wěn)健性慣例有幾種可能的解釋。一種是抑制管理部門(mén)的樂(lè)觀態(tài)度，這是會(huì)計(jì)人員的傳統(tǒng)作用，會(huì)計(jì)人員被看成是一種起清醒作用的人，迫使管理人員以現(xiàn)實(shí)的態(tài)度評(píng)估計(jì)劃和期望值，以期最大限度地降低由于過(guò)分樂(lè)觀而產(chǎn)生的錯(cuò)誤。關(guān)于穩(wěn)健性慣例的第二種解釋是對(duì)不肯定性的自然反映。就像一個(gè)學(xué)生，即使他認(rèn)為自己得高分的機(jī)會(huì)很大，但一般是表現(xiàn)得很謹(jǐn)慎，對(duì)考試結(jié)果公開(kāi)選擇一種比較保守的預(yù)測(cè)。第三種解釋是同其它可供選擇的政策相比報(bào)表的用戶(hù)可能更喜歡穩(wěn)健的政策。在根據(jù)估計(jì)的情況來(lái)計(jì)量利潤(rùn)的時(shí)候，穩(wěn)健政策可以確保利潤(rùn)至少同所報(bào)告的利潤(rùn)一樣。穩(wěn)健政策使得人們對(duì)公共發(fā)表的報(bào)告有信心，不管利潤(rùn)和凈資產(chǎn)的數(shù)額到底是多少，它們至少不小于在公開(kāi)的賬目所公布的數(shù)字。 客觀性慣例 在會(huì)計(jì)人員對(duì)計(jì)量方法有選擇的情況下，如果其它項(xiàng)目相同，最好選擇最具有客觀性的方法。會(huì)計(jì)人員要盡可能地避免在會(huì)計(jì)記錄和報(bào)告中加入猜測(cè)和估計(jì)。在實(shí)際中客觀性指的是在交易入賬之前會(huì)計(jì)人員要掌握交易存在的憑證和交易的數(shù)額。許多交易的憑證是文件形式的，如發(fā)票、收據(jù)、現(xiàn)金出納機(jī)磁帶和貸項(xiàng)通知單。文件形式的憑證有利于記錄經(jīng)濟(jì)業(yè)務(wù)。

　　會(huì)計(jì)人員喜歡客觀性有兩個(gè)原因。第一，它減輕了會(huì)計(jì)人員的工作強(qiáng)度。按常規(guī)記賬比對(duì)每一筆交易都要進(jìn)行認(rèn)真復(fù)核以確定應(yīng)入賬的合理數(shù)額要容易。第二點(diǎn)，文件形式的憑證和普遍接受的程序可以為會(huì)計(jì)人員在他們的專(zhuān)業(yè)能力受到懷疑時(shí)提供一些證明。出示證明會(huì)計(jì)記錄的憑證，或申辯使用的是普遍接受的程序比宣稱(chēng)會(huì)計(jì)處理在當(dāng)時(shí)看起來(lái)是合理的，是更具有說(shuō)服力的防衛(wèi)手段。

　　重要性慣例 只對(duì)那些重要的交易單獨(dú)記錄和報(bào)告。當(dāng)一個(gè)項(xiàng)目重要到可以影響報(bào)表用戶(hù)的決定時(shí)，它就被判斷為重要的項(xiàng)目。有些項(xiàng)目重要是因?yàn)樗鼣?shù)額大。例如，沖銷(xiāo)一筆大的壞賬通常被認(rèn)為是重要事項(xiàng)。有些項(xiàng)目重要是因?yàn)樗鼈償?shù)額小。例如，假如小的存貨余額反映了一個(gè)公司清償能力的不足，那它就可能被判定為重要項(xiàng)目。有些項(xiàng)目如果比前期同類(lèi)項(xiàng)目在數(shù)額上存在巨大差距，也可能就是重要的項(xiàng)目。例如，一筆數(shù)額不大的壞賬沖銷(xiāo)如果比正常情況要大一倍的話(huà)，它可以被判斷為重要。有些項(xiàng)目被判斷為重要僅僅是因?yàn)樗鼈兊男再|(zhì)，而與它們的金額無(wú)關(guān)。例如，銷(xiāo)售額可能是重要的，而不論其規(guī)模是大還是小，變化多大。

　　重要性有兩個(gè)重要的應(yīng)用領(lǐng)域。一個(gè)是在記賬過(guò)程中，另一個(gè)是在信息揭示的過(guò)程中。在記賬過(guò)程中，會(huì)計(jì)人員必須決定要記到何種詳細(xì)程度。是不是每項(xiàng)資產(chǎn)都要單設(shè)分類(lèi)賬，有一些資產(chǎn)可不可以集中在一個(gè)總的科目，如“固定資產(chǎn)”之下?一般來(lái)說(shuō)，分類(lèi)賬上只記錄重要數(shù)據(jù)，那些非重要項(xiàng)目都綜合記入雜項(xiàng)賬戶(hù)。換言之，會(huì)計(jì)體系的確定受到重要性因素的強(qiáng)烈影響。重要性的第二個(gè)方面與公開(kāi)財(cái)務(wù)狀況有關(guān)。會(huì)計(jì)人員把重要性的概念作為決定在財(cái)務(wù)報(bào)告里所包括的內(nèi)容的詳細(xì)程度的標(biāo)準(zhǔn)。如果一份資料不重要的話(huà)，那么就不應(yīng)該單獨(dú)公布。例如：如今幾乎所有公布的財(cái)務(wù)報(bào)表都省去了美分，一般都把美元四舍五入到千位，比這更為詳細(xì)的情況被判斷為不重要。

　　會(huì)計(jì)期間慣例 現(xiàn)代會(huì)計(jì)實(shí)務(wù)是對(duì)一個(gè)單位在較短期間內(nèi)的經(jīng)營(yíng)成本進(jìn)行計(jì)量，并定期編報(bào)資產(chǎn)負(fù)債表。一個(gè)公司的經(jīng)濟(jì)活動(dòng)是具有連續(xù)性的，所有的交易都記在賬目上，不斷地改變著公司的形象，正如在財(cái)務(wù)報(bào)表中所反映的那樣。公司在經(jīng)營(yíng)的過(guò)程不斷地發(fā)生著變化，只有當(dāng)公司停止經(jīng)營(yíng)時(shí)，這種變化才會(huì)停止。在這個(gè)持續(xù)經(jīng)營(yíng)和變化的世界里，法律要求會(huì)計(jì)人員對(duì)財(cái)務(wù)狀況和財(cái)務(wù)成果至少每年要報(bào)告一次。要求企業(yè)編報(bào)年度報(bào)表的做法出現(xiàn)的時(shí)間并不長(zhǎng)，甚至至十九世紀(jì)，主要大公司提出財(cái)務(wù)報(bào)表的時(shí)間還是不定期的，比現(xiàn)在的時(shí)間間隔要長(zhǎng)。年度報(bào)表主要是應(yīng)那些不想等到公司終止經(jīng)營(yíng)，在其經(jīng)營(yíng)是否成功的結(jié)果出

　　來(lái)之前就想了解一些情況的投資者、業(yè)主、貸款人和稅收當(dāng)局的要求而產(chǎn)生的。 但是，會(huì)計(jì)期間慣例也確實(shí)引起了一些麻煩。首先，應(yīng)該認(rèn)識(shí)到，報(bào)告的期間越短，越需要估計(jì)和判斷。在短的期間內(nèi)，完成的交易會(huì)很少，應(yīng)計(jì)和遞延項(xiàng)目比較多，在賬目中考試應(yīng)計(jì)和遞延項(xiàng)目因素增加了財(cái)務(wù)報(bào)表的主觀性。此外，短期財(cái)務(wù)報(bào)表會(huì)對(duì)公司長(zhǎng)遠(yuǎn)的前景產(chǎn)生誤導(dǎo)性的印象。資產(chǎn)負(fù)債表是表示一個(gè)公司一時(shí)的財(cái)務(wù)狀況的“快照”，在資產(chǎn)負(fù)債表公布前或公布后，公司的財(cái)務(wù)狀況會(huì)有巨大的變化。其結(jié)果是資產(chǎn)負(fù)債表在會(huì)計(jì)年度停止的那天就過(guò)時(shí)了，在它發(fā)表的時(shí)候，它只具有歷史意義了。