唯學(xué)網(wǎng)小編提醒：本文是關(guān)于CFA金融分析師考試的財務(wù)報表分析基本概念知識點(diǎn)。如果考生想要更深刻的了解CFA金融分析師考試財務(wù)報表的內(nèi)容，可以參考《財務(wù)報表分析與運(yùn)用》。作者GeraldI.White。同時，本書是CFA考試指定系列教材之一，從投資者和債權(quán)人的角度，將與財務(wù)報表分析相關(guān)的會計、經(jīng)濟(jì)、規(guī)范、實(shí)證等融為一體。

七 Investment Tools: Financial Statement Analysis: Basic Concepts

1.A: Preliminary Reading Measuring Business Income

a: Explain why financial statements are prepared at the end of the regular accounting period, why accounts must be adjusted at the end of each period, and why the accrual basis of accounting produces more useful income statements & balance sheets than the cash basis.

To be relevant, information must be reliable. This means information must be

consistent and comparable over time and be provided on a timely basis. According to the relevancy principle, a firm needs to identify its activities in a timely fashion within a specific period, such as a quarter or year.

Normal accounting procedure is to record during the accounting period those economic events that occurred as the result of external transactions. At the end of the period after all the external transactions have been recorded, several of the accounts in the ledger need to be updated before their balances can be posted to the financial statements.

The adjusting process is consistent with two important accounting principles:

The revenue recognition principle, which requires that revenue be reported in the income statement only when it is earned, not before and not after.

The matching principle reports expenses on the income statement in the same accounting period as the revenues that were earned as a result of the expenses.

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