会计核算的12项一般原则（12 general principles of accounting）

会计核算的 12 项一般原则(12 general principles of accounting)The 12 general principles of accounting, in accor

12 (12generalprinciplesof 会计核算的项一般原则 accounting) The12generalprinciplesofaccounting,inaccordaneewithits accountingfunction,generallycanbedividedintothefollowingfour categories:oneistheoverallrequirements;twoistheaccounting informationqualityrequirements;threeistodeterminethe measurementofaccount!ngelements,accountingrequirements;four istherevisedpracticerequirements. I. Generalrequirements 1, objectivityprinciple 2, comparabilityprinciple 3, consistencyprinciple Two,accountinginformationqualityrequirements 1, relevanceprinciple 2, timelinessprinciple 3, theprincipleofclarity Three,accountingelementsdetermine,measurementrequirements 1principleofaccrualbasis 2, matchingprinciple