摘要
会计核算的一般原则是会计核算基本规律的高度概括和总结 ,也是对我国会计核算工作的基本要求。由于稳健性原则本身所具有的倾向性、不平衡性 ,使其与真实性原则、权责发生制原则、历史成本原则、可比性原则。
The general principle of accounting is not only basic law that holds accounnting in high degree,but also the basic requirement about accounting in our country.The tendentiousness and unbalance of the steady principle cause conflicts between the principle of authenticity,historic cost,comparison and identity.
出处
《青海师专学报》
2001年第4期101-102,共2页
Journal of Qinghai Junior Teachers' College
关键词
稳健性原则
会计原则
会计核算
Conflict
Steady principle
Other account principle