what is the accounting assumption

题目

what is the accounting assumption
又称“会计假定”或“环境假设”.它是指会计人员面对变化不定的社会环境做出的合理推论,是会计核算的前提条件依据这些假收集和加工出来的会计信息,就可以满足会计报表使用者制定经济决策的需要.

答案

Also said that “accountant supposes” or “the environment supposition”.The reasonable deduction which facing the change it is refers to the accounting personnels not to decide the social environment which does,is the accounting prerequisite rests on the accounting information which these vacations collect and process,may satisfy the fiscal statement user to formulate the economic decision-making need.