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第一章总论一、名词解释会计P1会计核算P3会计监督P4会计目标P5会计对象P5会计要素P6资产P6权益P7负债P7所有者权益P7收入P8会计主体P9真实性原则P11可比性原则P11相关性原则P12及时性原则P12明晰性原则P12重要性原则P12权责发生制原则P13历史成本原则P13谨慎性原则P14配比原则P14
Chapter I General I. Terminology Interpretation Accounting P1 Accounting P3 Accounting Supervision P4 Accounting Objectives P5 Accounting Object P5 Accounting Factors P6 Asset P6 Equity P7 Liabilities P7 Owner Equity P7 Revenue P8 Accountant P9 Reality Principle P11 Comparability Principle P11 Related Sex Principle P12 Timeliness Principle P12 Clarity Principle P12 Importance Principle P12 Accrual Principle P13 History Cost Principle P13 Prudential Principle P14 Matching Principle P14