Financial accounting relies on certain standards or guides that have proved useful over the years in imparting economic data. These standards are called generally accepted accounting principles. They are closely relayed to experience and practice and may change over time. Various terms， such as principle， standard， assumption， convention， and concept， are often used to describe such guides.The most fundamental concepts underlying the accounting process are：Accounting Entity. Each business venture is a separate unit， accounted for separately. Going Concern. The assumption is made in accounting that a business will continue indefinitely.Measuring Unit. Conventional accounting statements are not adjusted for change in the value of the dollar.Accounting Period. Accounting reports are related to specific time periods， typically one year.Historical Cost. Assets are reported at acquisition price and are not adjust upward.Objectivity. Whenever possible， accounting entries must be based on objectively determined evidence.A number of organizations exist in U.S.A. that are concerned with the formulation of accounting principles. The most prominent among them is the Financial Accounting Standards Board. The FASB， organized in 1973， is nongovernmental body whose pronouncements have the force of dictating authoritative rules for the general practice of financial accounting. Before the creation of the FASB， the Accounting Principles Board of the American Institute of the Certified Public Accountants fulfilled the function of formulating accounting principles.
財務(wù)會計依靠于公認(rèn)標(biāo)準(zhǔn)或被證明提供的經(jīng)濟數(shù)據(jù)有所幫助的指南。這些標(biāo)準(zhǔn)被稱為公允會計準(zhǔn)則。他們被用于近似地替代經(jīng)驗、實踐以及過去的許多變化。各類條款經(jīng)常被用于表述這樣的指南，例如準(zhǔn)則、標(biāo)假設(shè)、慣例和關(guān)念。下面是在會計期間中最根本的會計觀念：會計主體：每一個企業(yè)是一個分別核算的單獨的個體。持續(xù)經(jīng)營：這個假設(shè)基于經(jīng)營持續(xù)的會計核算。計量單位：傳統(tǒng)的會計報表不因為幣值變化而調(diào)整。會計期間：會計報表依靠于明確的時間周期，最有代表性的是一年。歷史成本：以取得的價格列示資產(chǎn)，不進行調(diào)整?？陀^性：不論什么可能，會計主體必須基于客觀的確定了的憑證。大量參與會計準(zhǔn)則明確表述的組織存在于美國。在他們中間最卓越的是財務(wù)會計準(zhǔn)則委員會（FASB）。委員會是非政府組織，他們宣稱有為整個財務(wù)會計行業(yè)表述權(quán)威會計準(zhǔn)則的力量。在財務(wù)準(zhǔn)則委員會誕生之前，美國注冊會計師協(xié)會（AICPA）的會計原則委員會（APB）實現(xiàn)定義會計原則的功能。
財務(wù)會計依靠于公認(rèn)標(biāo)準(zhǔn)或被證明提供的經(jīng)濟數(shù)據(jù)有所幫助的指南。這些標(biāo)準(zhǔn)被稱為公允會計準(zhǔn)則。他們被用于近似地替代經(jīng)驗、實踐以及過去的許多變化。各類條款經(jīng)常被用于表述這樣的指南，例如準(zhǔn)則、標(biāo)假設(shè)、慣例和關(guān)念。下面是在會計期間中最根本的會計觀念：會計主體：每一個企業(yè)是一個分別核算的單獨的個體。持續(xù)經(jīng)營：這個假設(shè)基于經(jīng)營持續(xù)的會計核算。計量單位：傳統(tǒng)的會計報表不因為幣值變化而調(diào)整。會計期間：會計報表依靠于明確的時間周期，最有代表性的是一年。歷史成本：以取得的價格列示資產(chǎn)，不進行調(diào)整?？陀^性：不論什么可能，會計主體必須基于客觀的確定了的憑證。大量參與會計準(zhǔn)則明確表述的組織存在于美國。在他們中間最卓越的是財務(wù)會計準(zhǔn)則委員會（FASB）。委員會是非政府組織，他們宣稱有為整個財務(wù)會計行業(yè)表述權(quán)威會計準(zhǔn)則的力量。在財務(wù)準(zhǔn)則委員會誕生之前，美國注冊會計師協(xié)會（AICPA）的會計原則委員會（APB）實現(xiàn)定義會計原則的功能。