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The principle deducts before principle of accountant business accounting and dut
From;  Author:Stand originally
(One) the general principle of accountant business accounting

Accountant business accounting is general the principle is the guiding ideology that undertakes accountant business accounting and the level that measure accounting work success or failure. Specific include 3 fields, namely, the general principle that judges accountant information quality, affirm and metric general principle and serve as pair of above principles to try the amendatory is general principle.

The general principle that 1. judges accountant information quality (the legal evidence that principle of objectivity of 1) objectivity principle asks accountant business accounting reachs proof economy business to happen with the economic professional work that produces actually is a basis, reflect financial standing and operation result according to the facts, accomplish content true, the number is exact, the data is reliable. (Principle of dependency of 2) dependency principle asks accountant information can satisfy the need of each respect, include to accord with the need that macroscopical economy runs the country, face of contented relevant parties understands the need of enterprise financial standing and operation result, contented enterprise reinforces the need of inside management.

(3) can compare sexual principle to be able to compare sexual principle is to show the accountant information requirements between the enterprise is consistent, can compare each other.

(After the accountant policy that principle of consistency of 4) consistency principle asks the enterprise is used is advanced each period keep consistent, do not get optional change.

(Principle of 5) seasonable sex is seasonable sexual principle is to show accountant information ought to be handled in time, offer in time.

(6) clear sex is clear sexual principle is to show the accountant records information of peace conference plan must clear, compendious, facilitating understanding and use.

2. affirms and metric general principle

(1) counterpoises duty happen make a principle authority duty happens making a principle is to point to when to happening actually with charge in income, undertake affirming, need not when the ability when get ready money actually or paying cash affirms. Authority duty produces the basis the income that makes a principle affirm and charge, ability more the gain that the activity manages during bona fide reflects specific accounting.

(2) deserves to deserve to compare a principle than the principle is to show the charge income and correspondence, cost undertakes contrast, give profit and loss in order to written guarantee. Include cause and effect to deserve to compare two meanings than matching with time.

(Principle of cost of history of principle of 3) history cost is to point to the value of enter an item in an account that regards asset as the produces actually cost when acquiring asset, its maintain before asset deals with value of enter an item in an account is changeless. (4) differentiates profitability defray and capital sex defray differentiate profitability defray and principle of capital sex defray are to point to, will with current the defray related accrual plan enter current profit and loss, will with current and later the defray related the many accrual during plan the value that enters capital. 3. Have the general principle of correction action
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