祖国的砖。
一.体现会计信息质量要求的原则 1.客观性原则 The Objectivity Principle 2.相关性原则 The Relevant principle 3.可比性原则 The Comparable principle 4.一贯性原则 The Consistent principle 5.及时性原则 The Timeliness principle 6.明晰性原则 The full disclosure principle 二,体现会计确认,计量要求的原则 1,权责发生制原则 The Accrual basis principle 2,配比原则 The matching principle 3,历史成本原则 The historical cost principle 4,划分收益性支出和成本性支出原则 The Cost-benefit relationship principle 三,体现会计修订性惯例要求的原则 1,谨慎性原则 The Conservation principle 2,重要性原则 The Materiality principle 3,实质重于形式原则 The Realization principle
维基先生Wiki
After our country joins WTO (WTO), user is internationalizing accounting information constantly, the requirements for accounting information quality are higher and higher, this requires quality characteristic of accounting information to accord with the fixed requirement, our country will revise to what accounting world turned into newly in February of 2006. U.S.A. has already set up more complete accounting information quality characteristic system as the developed country, continue to use it so far since making in 1980. This thesis passes the difference of the accounting information quality characteristic of our country and U.S.A. of comparative analysis, and from the accounting goals, on the contents, in the logic forms, have all compared on economic environment.
优质会计资格证问答知识库