...确认计量 记录报告 [gap=2152]Key words： social responsibility accounting，accounting system，confirmation and measurement，record and report ...
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... 3.无形资产 Intangible asset 确认计量 Confirmation measurement 会计准则比较 Accountant criterion comparison ...
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企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。
An enterprise shall recognise, measure and report transactions or events that the enterprise itself have occurred.
企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。
An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.
企业应当以权责发生制为基础进行会计确认、计量和报告。
Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
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