In china , accountants rely on four fundamental accounting assumptions in recording business transactions : ( 1 ) business entity concept , ( 2 ) going concern concept . ( 3 ) periodicity assumption , ( 4 ) stable monetary unit assumption 在中国，会计人员在记录经济业务过程中遵循以下4条基本会计假设：会计主体，持续经营，会计分期，货币计量。
As there is a specified connotation for pension demand , monetary means is always adopted to calculate the demand . the essay tries to use the idea of " utility credit " to estimate and compare the satisfaction of pension demand 养老金需求有着特定的内涵，衡量需求量一般采用货币计量的方式，本文尝试用“效用积分”的概念对养老金需求的满足情况进行比较和衡量。
In traditional accounting system , the accounting entity is single , the accounting currency is single , and the accounting bookkeeping and accounting report should follow a single accounting rule and system , therefore the accounting book is single 摘要在传统会计核算系统中，会计的主体是单一的，会计的货币计量单位是单一的，会计记账与会计报告所遵循的会计准则与制度也是单一的，因此账薄是单一的。
This paper analyzes on the four assumptions of financial accounting , viz . main body of accounting , sustained operation , accounting periodicity and monetary counting , queries to the four accounting assumptions connecting with the economic characteristics of the times , and points out the limitation of the financial accounting 分析了财务会计的四大假设,即会计主体、持续经营、会计分期、货币计量,并结合时代经济特点对四大会计假设提出质疑,指出财务会计的局限性。
Income tax is the taxation that shows the income specified amount with taxpayer is imposition object , income specified amount is to show taxpayer has during it is certain to be in inside because produce , manage wait for the income with obtained usable metric money , deduct the net specified number after needing all sorts of expending to acquire these income place 所得税是指以纳税人的所得额为课税对象的税收，所得额是指纳税人有在一定期间内由于生产、经营等取得的可用货币计量的收入，扣除为取得这些收入所需要各种耗费后的净额。
