accounting period principle

基本解释

Three concepts used in accrual-basis accounting are the accounting period, the realization principle, and matching principle.
在权责发生制下的三个重要概念是会计期间、收入原则和配比原则。
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The principle of consistency implies that accounting methods should be consistent from one period to the other and should not be arbitrarily changed.
一致性原则是指会计处理方法前后各期应当一致，不得随意变更。
Chapter three analysis theory premise of the university's educational cost accounting, including the general principle, accounting objects, accounting period and so on.
第三部分浅析浅析高校教育成本核算的理论前提，包括一般原则、核算对象和会计期间的确定等。