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Anonymous
Anonymous asked in 教育與參考考試 · 1 decade ago

關於會計原則的原文

基本假設基本原則操作性限制

1. 企業個體慣例

2. 繼續經營慣例

3. 會計期間慣例

4. 貨幣評價慣例5.成本原則

6.收益原則

7.配合原則

8.充分揭露原則9.成本效益原則

10.重要性原則

11.行業特性

12.穩健原則

這些會計原文要怎麼拼壓? (請不要用YAHOO字典查)

希望有會計高手幫幫我,謝謝。

1 Answer

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  • 1 decade ago
    Favorite Answer

    1. 企業個體慣例 bussiness entity assumption

    2. 繼續經營慣例 going-concern assumption

    3. 會計期間慣例 accounting period assumption

    4. 貨幣評價慣例 monetary unit assumption

    5.成本原則 cost principle

    6.收益原則 revenue recognition principle

    7.配合原則 matching principle

    8.充分揭露原則 full disclousure

    9.成本效益原則 cost-benefit principle

    10.重要性原則 materiality

    11.行業特性 industry practice

    12.穩健原則 conservatism

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