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单词 accounting principle
释义 accounting principle

accounting principle noun [C, usually pl.]

(Accounting )

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 NOTE 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. GAAP

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更新时间:2025/4/16 4:24:40