accounting principle

基本解释

Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.
會計政策是直接影響會計報表數字的會計原則、程序、方法等。
The basic accounting principle has general directive significance in combination accounting, especially Relevance, Reliability, Materiality, and fully revealing.
基本會計原則中的相關性、可靠性、實質重於形式、充分披露等原則與郃竝會計關聯密切。
Thirdly, it discusses the impact of asset restructuring to the traditional accounting basic theory, that is the effect on accounting principle and the impact on accounting hypothesis.
再次討論了資産重組對傳統會計基礎理論的沖擊，即資産重組對會計假設的沖擊和資産重組對會計原則的影響。

Even with Fannie and Freddie inflating the bubble and the Fed and the rest of the Bush Administration weakening the dollar, the crisis never would have become so unprecedentedly destructive but for a seemingly arcane accounting principle called mark-to-market, or fair value, accounting.
FORBES: Magazine Article
Sometimes when IFRS is discussed, especially with regard to the roadmap for adoption in the United States, the accounting framework is conflated with the accounting standard or principle.
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For example, one accounting concept that distorts financial realities is the principle of depreciation.
FORBES: The P/E Problem