会计原则

• Corporate accounting principle
  公司会计原则
• Business accounting principle
  企业会计原则
• Gaap consists of a series of concepts , assumptions , and principles
  公认会计原则是由一系列的概念，假设和原则构成的。
• Accepted accounting principle
  公认会计原则
• An analysis of the constraint of accounting principles in financial management
  会计原则在会计账务处理中的制约因素分析
• After - tax cumulative effects resulting from changes in accounting principles
  凡因会计原则变动所产生之税后累积影响数皆属之。
• Opinion 20 previously required that such a change be reported as a change in accounting principle
  之前的建议书20号要求这样的变更应该确认为会计原则变更。
• Accounting conservatism principle is a principle that is well known but very difficult to explain
  谨慎性原则是一个众所周知却又很难以完全说清楚的会计原则。
• Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt
  递延税项指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况