配比性原则Matching Principle: revenues and expenses must be allocated to the period in which they were actually created.
一致性原则Consistency Principle: an entity must use the same accouting methods period after period so that the financial statements of succeeeeding periods will be comparable.
客观性原则objectivity Principle: Transactions must be recorded based on independent,unbiased,and verifiable evidence.
充分揭示原则full disclosure principle: financial statements(including the notes) must report
all relevant information about the operationgs and financial posotion of the entity.
英语太难打了,楼主记得采纳。
追问还有个历史成本原则和收入实现原则。麻烦亲在帮忙找一下、灰常感谢。嘿嘿!圣诞节快乐哈!
追答历史成本原则 historical cost priciple :all transactions are recorded based on the cash amount received or paid.
收入实现原则revenue recognition principle:revenue and related expenses are recorded when realized regardless of when cash is actually received /paid.
参考资料:会计英语教材。