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Dang.D · 2021年09月02日

请问financial principle就是financial policy 吗

  1. CFA I
  2. FRA

NO.PZ2018062018000016

问题如下：

The management of Company Delta decided to change its accounting policy at the end of year 2017. In reality, the company will most likely

选项：

A.

restate the financial reporting since the company established

B.

restate the financial reporting in 2017 and thereafter

C.

restate the financial statements for 2017 and those in prior years shown in its financial reports.

解释：

C is correct.

If possible, the financial reporting should restate through company’s whole period. However, in practice the company will restate the financial reporting in 2017 and those presented in 2017 reporting for comparison.

请问financial principle就是financial policy 吗

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2 个答案

纠纠_品职答疑助手 · 2021年09月03日

嗨，努力学习的PZer你好：


不一样哦

一般我们说principle 是指会计准则，比如像US GAAP，举个例子就是US GAAP说存货可以用先进先出，也可用weighted average，但是不能用后进先出

policy一般是公司的自己的规定，比如我们公司决定把我们统一存货记账选择了FIFO就是一个内部的会计policy。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

纠纠_品职答疑助手 · 2021年09月03日

嗨，爱思考的PZer你好：


不一样哦

一般我们说principle 是指会计准则，比如像US GAAP，举个例子就是US GAAP说存货可以用先进先出，也可用weighted average，但是不能用后进先出

policy一般是公司的自己的规定，比如我们公司决定把我们统一存货记账选择了FIFO就是一个内部的会计policy。

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

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