[] () one of the principles used in accounting that says that similar items should be treated in the same way within each accounting period and from one period to the next, and that the organization's rules for accounting should always be followed 一致性概念，一贯性原则（ 一项会计原则，指在每个会计期间和从一会计期间到另一会计期间，相同事项应以统一的方式处理）