会计问题(ACCA-F3)which accounting concept requires that amounts of goods taken from inventory by the proprietor of a business aree treated as drawings?A Accruals B Prudence C Separate entity D Substance over form

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会计问题(ACCA-F3)which accounting concept requires that amounts of goods taken from inventory by the proprietor of a business aree treated as drawings?A Accruals B Prudence C Separate entity D Substance over form
会计问题(ACCA-F3)
which accounting concept requires that amounts of goods taken from inventory by the proprietor of a business aree treated as drawings?
A Accruals B Prudence C Separate entity D Substance over form

会计问题(ACCA-F3)which accounting concept requires that amounts of goods taken from inventory by the proprietor of a business aree treated as drawings?A Accruals B Prudence C Separate entity D Substance over form
C
entity原则,要求会计记账时要把 “business”本身和proprietor的个人消费分开来看
在法律上,proprietor对他的business承担全部责任和债务,视为一体
但在会计上,会计记录只记录business发生的交易.个人的消费不应反应到business的账面上,
比如 一个卖鞋的人,货架上摆的鞋是他用于business的,而自己穿的鞋是不属于business inventory. 所以他从货架上拿来鞋自己穿,就相当于他把business的一部分资产拿出,记作drawings,只不过不是以现金的形式,而是实物的形式.
因此是 seperate entity 原则

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