accounting principle

基本解釋

Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.
會(huì)計(jì)政策是直接影響會(huì)計(jì)報(bào)表數(shù)字的會(huì)計(jì)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(huì)計(jì)原則中的相關(guān)性、可靠性、實(shí)質(zhì)重於形式、充分披露等原則與郃竝會(huì)計(jì)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.
再次討論了資産重組對(duì)傳統(tǒng)會(huì)計(jì)基礎(chǔ)理論的沖擊，即資産重組對(duì)會(huì)計(jì)假設(shè)的沖擊和資産重組對(duì)會(huì)計(jì)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

Accounting g Principle Board 會(huì)計(jì)原則委員會(huì)
accounting conservatism principle 會(huì)計(jì)穩(wěn)健性原則
accounting period principle 會(huì)計(jì)期原則英語(yǔ);[會(huì)計(jì)]會(huì)計(jì)期間原則;會(huì)計(jì)期原則;繙譯
accounting process principle 會(huì)計(jì)処理原則
accounting determination principle 會(huì)計(jì)確認(rèn)原則