accounting principle

基本解釋

Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.
會計政策是直接影響會計報表數(shù)字的會計原則、程序、方法等。
The basic accounting principle has general directive significance in combination accounting, especially Relevance, Reliability, Materiality, and fully revealing.
基本會計原則中的相關(guān)性、可靠性、實質(zhì)重于形式、充分披露等原則與合并會計關(guān)聯(lián)密切。
Thirdly, it discusses the impact of asset restructuring to the traditional accounting basic theory, that is the effect on accounting principle and the impact on accounting hypothesis.
再次討論了資產(chǎn)重組對傳統(tǒng)會計基礎(chǔ)理論的沖擊，即資產(chǎn)重組對會計假設(shè)的沖擊和資產(chǎn)重組對會計原則的影響。

Even with Fannie and Freddie inflating the bubble and the Fed and the rest of the Bush Administration weakening the dollar, the crisis never would have become so unprecedentedly destructive but for a seemingly arcane accounting principle called mark-to-market, or fair value, accounting.
FORBES: Magazine Article
Sometimes when IFRS is discussed, especially with regard to the roadmap for adoption in the United States, the accounting framework is conflated with the accounting standard or principle.
FORBES: Crisis? What Crisis? Don't Blame The Accounting
For example, one accounting concept that distorts financial realities is the principle of depreciation.
FORBES: The P/E Problem