重要性原則
會(huì)計(jì)

        指在會(huì)計(jì)核算過(guò)程中,對(duì)經(jīng)濟(jì)業(yè)務(wù)或會(huì)計(jì)事項(xiàng)應(yīng)區(qū)別其重要程度,采用不同的核算方式。具體地說(shuō),就是對(duì)于那些對(duì)企業(yè)單位的經(jīng)濟(jì)活動(dòng)或會(huì)計(jì)信息的使用者相對(duì)重要的會(huì)計(jì)事項(xiàng),應(yīng)分別核算,分項(xiàng)反映,力求準(zhǔn)確,并在會(huì)計(jì)報(bào)告中作充分披    （本文共 462 字 ）     [閱讀本文] >>