Помогите перевести и ответить на цифры 1,2,3,4 The article mentions four basic principles of accounting. Match them to the definitions below. Then check your answers in the glossary (page 58). This principle is concerned with ...

Помогите перевести и ответить на цифры 1,2,3,4 The article mentions four basic principles of accounting. Match them to the definitions below. Then check your answers in the glossary (page 58). This principle is concerned with the timing of the recognition of transactions in the accounts. Items are recorded when the income or expense arises, and are not dependent on the movement of cash. When preparing accounts, one must assume that the enterprise will still be viable in the years to come. Practically all accounting items are affected by this assumption, such as the carrying value of fixed assets and inventories, and the ability to repay debts and other obligations. What value should be given to the numbers in the accounts? It is normal to act pessimistically, so that profits and assets are not overstated, and expenses and liabilities realistically valued. from unrealized losses, or to re-value long term assets upwards, provided sufficient proof of the current value can be shown. This means that accounts can have very different values, depending on whether the company chooses to follow local accounting standards, International Financial Reporting Standards (IFRS) - formerly the International Accounting Standards (IAS) - or U.S. GAAP. Whether the company can choose is governed by the laws of the country where it is registered. For example, the U.S.A. and Japan currently allow publicly-traded companies to prepare their financial statements using the standards of the International Accounting Standards Committee (IASC), but they must also include a reconciliation to domestic GAAP. Accounts should be produced using the same principles from one year to the next. Deviations from this principle must be noted, and the effects on the accounts shown. I nternational companies can choose how they present financial information to outside parties. The rules and regulations between countries vary significantly. Accountants worldwide are familiar with the words 'Generally Accepted Accounting Principles (GAAP)'. Some of the basic principles are: the going concern principle the prudence principle the matching principle the consistency principle. The development of these principles has greatly differed between countries. For example, in most English-speaking countries it is often accepted practice to offset unrealized gains