会计问题（ACCA-F3）

题目

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

答案

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...