[會計] 會計原理，會計學
Section 2 then gives an account of financial accounting principles.
第2節，然後給出了一個財務會計原則的帳戶。
It also includes assessing the accounting principles used and significant estimates made by management.
它還包括評估使用的會計原則和重大估計管理層做出的。
Accounting principles differ somewhat between investments in stock and in bonds. For this reason, separate controlling accounts are used in the general ledger for each type of investment.
債券投資和股票投資所適用的會計原則有些不同，因此，這兩種形式的投資應使用備自單獨的分類賬賬戶。
Are they reviewing the lessons on accounting principles?
他們是否在複習會計原理?。
I'm studying accounting principles, philosophy, calculus, English among others.
我學會計原理，哲學，微積分，還有英語等其它課程。
The Generally Accepted Accounting Principles are rules adopted by the accounting profession, including some principles, such as the Principles of Cost, Objectivity, Realization, and Consistency.
《公認的會計準則》便是會計行業所遵循的規則，包括一些原則，譬如成本原則、客觀原則、實現原則、一貫原則等。
The common set of accounting principles, standards, and procedures.
一套通用的會計原則、标準及程式。
In a different century Law would have invented what we now call generally accepted accounting principles. In 1720 his grand scheme crashed and he fled into exile.
如果身處另一個時代，也許洛能夠發明出我們現在所說的公認會計原則。1720年，他的宏偉計劃遭遇滑鐵盧，慘遭流放。
Accounting principles are also referred to as standards.
會計原則也可稱作會計标準。
The first chapters introduce the basic accounting principles, providing a structure for examining some of the alternative approaches to income measurement and valuation.
第一章介紹了基本的會計原則，為審查收入測量和估價的各種途徑的一些結構。
In a different century Law would have invented what we now call generally accepted accounting principles.
如果身處另一個時代，也許洛能夠發明出我們現在所說的公認會計原則。
It aims to keep things ******, yet maintains the true accounting principles.
它的目标是讓事情變得簡單，卻保持真正的會計原則。
This paper analyzes the practical methods and effect of bilingual education of accounting principles and then puts forward several countermeasures.
本文分析了開展《會計學原理》雙語教學的實施方法與實際效果，提出了有效開展雙語教學的幾點對策。
Twelve accounting principles have been prescribed for Business Accounting Standards, but some practices are bothered by the fuzzy features of some principles.
雖然我國《企業會計準則》中規定了十二大會計原則，但有些會計原則在具體執行中存在模糊性。
Review the annual financial statements, and consider whether they are complete, consistent with information known to committee members, and reflect appropriate accounting principles.
評價年度財務報告，确定是否完整、是否與*********成員掌握的信息一緻、是否遵循了適當的會計原則。
Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.
最後，本文還試圖從剩餘權益論的角度，解釋和預測財務會計的目标、會計原則以及財務報表的列示。
Management accounting is not governed by generally accepted accounting principles while financial accounting is restricted by GAAP.
管理會計不受公認會計原則的制約，而財務會計受公認會計原則的限制。
Auditor's opinion which states that financial statements do not fairly present the financial position, results of operations, or cash flows in conformity with generally accepted accounting principles.
是指認為企業的一份財務報表未按公認會計原則反映，或未精确、公正披露企業重要資料及真實財務狀況的審計意見。
Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.
從理論上講，不将租賃資産資本化既不符合會計原則， 也不符合會計要素的确認。
Yet the paper takes it against the basic accounting principles-prudence relativity and reliability that the book value of the out-assets shall be replaced by the entry value of the in-assets.
但筆者認為用換出資産的賬面價值作為換入資産的入賬價值，與會計的基本原則謹慎性，相關性，可靠性不相適宜。
Chapter2 Theory Study of asset reorganization accounting. Analyzes its challenge to accounting postulate, impact on accounting principles and influence on the accounting factors.
第2章是資産重組會計的理論研究，分析了資産重組對會計假設的挑戰、對會計原則的沖擊及對會計要素的影響。
Accounting choice is the core of empirical accounting study, with the attempt to explain and forecast why different interests parties choose different account methods or accounting principles.
會計選擇是實證會計研究的重心，目的是試圖解釋和預測各種利益集團為何選擇不同的會計方法或會計準則。
First of two courses which covering principles , methods and applications of current and proposed Generally Accepted Accounting Principles.
兩項課程，包括原則，方法和應用現有和拟議公認會計原則。
It includes instruction in posting transactions to accounts. record-keeping systems. accounting software operation. and general accounting principles and practices.
主要課程包括：交易帳戶指令、記錄系統、會計軟件操作以及會計原則方法。
First of two courses which covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP).
兩項課程，包括原則，方法和應用現有和拟議公認會計原則（GAAP）。
Describe the accounting principles involved in asset valuation.
叙述資産計量的會計原則。
|accountancy;[會計]會計原理，會計學
會計原則（Accounting Principles）是指導財務會計實務和編制財務報表的一套基礎性規則、概念和标準。其核心目标是确保財務信息的一緻性、可比性、可靠性和透明度，使不同企業的財務報告能夠被投資者、債權人、監管機構等利益相關者有效理解和比較。
會計原則通常包含以下關鍵概念和約束：
基本假設：
基本原則：
約束條件：
會計原則并非一成不變，而是隨着經濟環境變化和實務需求不斷發展。在現代社會，公認會計原則（Generally Accepted Accounting Principles, GAAP） 通常指由權威機構制定和發布的會計準則體系。例如：
遵循這些權威機構制定的會計原則是編制通用目的財務報表（如資産負債表、利潤表、現金流量表）的基本要求，也是財務報表獲得審計師無保留意見（“幹淨”審計報告）的前提。它們對于維護資本市場的有效運作、保護投資者利益至關重要。
來源參考：
以下基于現有知識對“accounting principles”（會計原則）進行解釋：
會計原則是指導企業財務記錄和報告的标準規則與準則，旨在确保財務信息的準确性、一緻性和可比性。它們是編制財務報表（如資産負債表、利潤表）的基礎。
權責發生制原則（Accrual Principle）
要求交易在發生時記錄（而非現金收付時），例如賒銷收入需在銷售時确認，而非收到貨款時。
收入确認原則（Revenue Recognition Principle）
收入應在商品交付或服務完成時确認，且必須可計量、可實現。
成本原則（Cost Principle）
資産按取得時的實際成本入賬，而非市場價值。例如企業購置房産後，即使市價上漲，賬面上仍以購入價記錄。
配比原則（Matching Principle）
費用需與相關收入在同一期間匹配。例如銷售商品的成本需與銷售收入同期記錄。
謹慎性原則（Prudence Principle）
對潛在損失和負債需充分預估，但對未實現的收益保持保守，避免高估資産或收入。
如果需要更具體的案例或國際準則對比，建議補充說明以進一步探讨。
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