Accounting English Today

Accounting English Today


Part D


Accounting Assumptions and Principles-2

Adequate disclosure principle: 充分披露原则

Cash-basis accounting: 现金收付制

Conservatism principle: 稳健性原则

Consistency principle: 一致性原则

Cost principle: 成本原则

Matching principle: 配比原则

Realization principle： 实现原则

Accrual-basis accounting: 权责发生制

Materiality principle: 重要性原则



1. One of the principles of accounting is that information is provided to a clearly defined accounting entity.

会计的一个原则是会计信息应向某一特定的会计主体提供。



2. Major principles included in GAAP are the objective principle, the materiality principle, the consistency principle, the conservatism principle, the accrual-basis accounting principle, the adequate disclosure principle, the matching principle, the realization principle, and the cost principle.

公认会计原则所包括的主要原则有：客观性原则，重要性原则，一致性原则，稳健性原则，权责发生制原则，充分披露原则，配比原则，实现原则和成本原则。



3. In financial reporting, the monetary unit is assumed to be a measure of value.

财务报告中有这样的假设：货币单位是价值尺度。



4. The cost principle is derived, in large part, from the principle of objectivity.

成本原则主要是在客观性原则的基础上发展而来的。



5. The principle of consistency implies that a particular accounting method, once adopted, will not be changed from period to period.

一致性原则的含义是， 一旦采用某种会计方法，以后各期就不能改变。



Next time we will continue the Part E.

horseanddragon

建议楼主整理并定期更新该Accounting English Today帖，将不同帖子中内容归纳整理，方便大家阅读和加分，谢谢

astina

these terms can all be found in an accounting dictionary.

The important thing for fellow accountants is not to know the Chinese counterparts, but to remember and understand the terms in English.