会计假设是指会计人员对那些尚未确切认识或无法正面论证的经济事物和会计现象,根据客观情况或趋势所作出的合乎事理的推断,而且是日常会计处理的必要前提条件。现代公认的四大假设包括会计主体、持续经营、会计分期和货币计量。会计主体是指会计工作为其服务的特定单位或组织; Accounting assumptions refers to accounting personnel for those who have not yet accurately recognized or can not be positive economic phenomena and accounting phenomena, based on objective circumstances or trends made by reasoned inference, but also the necessary preconditions for daily accounting. The four widely accepted hypotheses include accounting subjects, going concern, accounting period and currency measurement. Accounting entity refers to the accounting work for its specific unit or organization;