本篇毕业论文代写-会计原则讲了根据会计原则，在出现不确定性的情况下，在不确定性得到解决之前，对未来收益的确认是尊重的。这一实现原则要求会计人员在实际收益比预期收益具有较大的风险解决能力时记录收益。根据资产定价理论，会计人员只有在企业能够考虑预订相对较低的贝塔系数的资产时才能确认收益。这种资产大部分可以是近现金或应收现金。递延收益确认是指未来的收益增加，意味着收益的增长。因此，预期未来收益的实现可以预期收益的增长，因此，实现与风险的解决有密切的联系。因此，预期的增长变得有风险，而且可能没有实现。当实际会计原则强化了账面收益时，预期收益增长的直觉风险更大。本篇毕业论文代写文章由美国第一论文 Assignment First辅导网整理，供大家参考阅读。
As per a principle of accounting, in case of uncertainty, there is deference in recognizing earnings for the future until there is resolution of uncertainty. This principle of realization commands the accountants for booking earning when there is large resolution of risk in actually earnings than the expected earnings. With respect to the theory of asset pricing, the accountant is not able to recognize the earning until or unless the business can consider booking an asset of comparatively low beta. This asset can mostly be a near- cash or cash receivable. Recognition of deferred earnings refers to more earnings within the future that means growth of earnings. Hence, expecting future earnings where realization is awaited can be expected in growth of earning and as such, realization has a close link with resolution of risk. Therefore, the expected growth becomes risky, and there might be no realization. The intuition in expecting earnings growth is riskier when there is reinforcement by actual principle of accounting to book earnings.
The principles involve applying what is referred to as conservative accounting that can be considered as an apt term to deal with the risk. There is an underlying expression for recognition of revenue only when there has been sale of customer data, as per the agreement of legal contract. However, the key condition is there should be reasonable certainty on receiving cash. So revenues expected by considering the future customers involve an expectation of incorporating within the price of stock. Accountants consider value from the perspective of customers as riskier, as there might not be a realization of value. Hence, it cannot be considered unreasonable for conjecturing that the expectation of stock market will have to be discounted for dealing with the risk.
Accountants can be seen recording anticipated losses via impairments and write-downs of asset, but not anticipating profits that leave the latter for being recognized in the future for realization of gains. Depreciation is mostly deemed for being high or conservation due to low estimates on the useful life of assets (Zhao, 2008).