[, ] () one of a group of rules or ideas that an accountant must follow when preparing a company's financial records, so that the records are an accurate and true description of the company's financial status 会计原则ⓘ An example of an accounting principle is that financial items must be recorded in the accounts in the same way from one period to another. These rules or ideas can also be called accounting concepts or accounting conventions. 会计原则的一个示例：财务项目在账户上的会计记载方式前後各期必须保持一致。这些原则或意见也称为会计概念（accounting concept）或会计惯例（accounting convention）。➡GAAP