會(huì)計(jì)信息質(zhì)量要求英語(yǔ)
jimmy吉米吉米
祖國(guó)的磚。
一．體現(xiàn)會(huì)計(jì)信息質(zhì)量要求的原則 1．客觀性原則 The Objectivity Principle 2．相關(guān)性原則 The Relevant principle 3．可比性原則 The Comparable principle 4．一貫性原則 The Consistent principle 5．及時(shí)性原則 The Timeliness principle 6．明晰性原則 The full disclosure principle 二，體現(xiàn)會(huì)計(jì)確認(rèn)，計(jì)量要求的原則 1，權(quán)責(zé)發(fā)生制原則 The Accrual basis principle 2，配比原則 The matching principle 3，歷史成本原則 The historical cost principle 4，劃分收益性支出和成本性支出原則 The Cost-benefit relationship principle 三，體現(xiàn)會(huì)計(jì)修訂性慣例要求的原則 1，謹(jǐn)慎性原則 The Conservation principle 2，重要性原則 The Materiality principle 3，實(shí)質(zhì)重于形式原則 The Realization principle
維基先生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.
優(yōu)質(zhì)會(huì)計(jì)資格證問(wèn)答知識(shí)庫(kù)
