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The purpose of accounting is to provide information that can be useful for economic decision-making. For this purpose， we should have certain accounting principles that provide guidelines and a common ground to practice accounting and to communicate accounting information effectively. The most important principles are as follows： -Accrual -Historical cost -Realization -Matching -Conservation -Objectivity -Full-Disclosure -Consistency -Materiality The Accrual Principle The accrual principle holds that profit (or loss) is the difference between revenues and expensed for a period. It is not the difference between the cash receipts and cash payment for the same period. This principle complements the realization and the matching principles. According to it， the process of determining profit (or loss) is based on the accrual basis that is quite different from the cash basis.The accrual basis recognizes the impact of transactions on the financial statements in time periods when revenues and expenses occur. That is， revenues are recorded as they are earned and expenses are recorded as they are incurred. In contrast， the cash basis recognizes the impact of transactions on the financial statements only when cash is received of disbursed.

會計的目標(biāo)是提供有益經(jīng)濟(jì)決策的信息。鑒于這個準(zhǔn)則，會計準(zhǔn)則提供導(dǎo)向和一個基本平臺。下面是一些最重要的會計原則：準(zhǔn)確性原則歷史成本實現(xiàn)性原則(收付實現(xiàn)制，有收入才算收入)收支配比原則謹(jǐn)慎性原則目的性原則全面披露原則一貫性原則重要性原則會計原則獲利原則(認(rèn)為利潤或損失是一定會計期間收入和費(fèi)用的差額。他不是相同期間內(nèi)現(xiàn)金收付原則和收益配比原則的不足。根據(jù)這個，確定的利潤(或損失)是基于準(zhǔn)確性原則基礎(chǔ)，這不同于現(xiàn)金基本費(fèi)用發(fā)生應(yīng)及時處理財務(wù)報表。這就是說，收入在收入時獲得，支出在支出時獲得。相比較，現(xiàn)金收付是才應(yīng)進(jìn)行報表處理。

The historical cost principle Since one important function of the accountant is measurement， there must be a common basis that is meaningful to all interested parties. The most commonly used basis is historical cost， which means that most assets are recorded at their acquisition cost measured in terms of money paid. The exchange price between independent parties establishes the historical cost that is the basis for accounting. For example， assume that a building was purchased in 1983 for ten million dollars. This amount， the market value at the time of the purchase， is the basis fro recording the event in the accounting records. Subsequent to that purchase， the market price of the building may change as economic conditions change， but the objective fact of the purchase at the million dollars remains the same. Hence the use of historical cost is seen as ensuring greater objectivity in financial reporting than the use of figures based on estimates of current value， because it is factual and verifiable. The realization principle The realization principle indicates when revenues should be recognized. According to this principle revenues are normally recognized when the earning process is virtually completed-the goods pass (or service is rendered) to， and are (or is) accepted by， the customer. There are many revenue transactions such as installment sales and long-term construction contracts that pose revenue recognition problems.The principle requires that the accrual basis rather than the cash basis to be used for revenues. For example， completed transactions for the sale of goods on credit are usually recognized as revenue in the period in which the sale occurs， rather than in the period in which the cash is eventually collected.

歷史成本原則因為會計的一個重要的智能是會計計量，必須有一個對于個相關(guān)團(tuán)體有意義一般性原則。最廣泛使用的原則是歷史記價，這意味著大多數(shù)資產(chǎn)成本以他們支付的價格記錄。不同獨(dú)立經(jīng)濟(jì)交換價格決定歷史成本，這個會計記錄的基礎(chǔ)。例如：購買于1983年的一棟建筑合計1000萬美元。這個合計(當(dāng)時餓市場購買價)是會計記錄上記錄這一事件的基礎(chǔ)。在購買之后，這棟建筑的市場價格可能由于經(jīng)濟(jì)條件的變化而發(fā)生變化，但是以1000萬購買這一事實仍然不變。因此歷史成本的用處在于肯定在會計報表上歷史成本不現(xiàn)在的價值估計更為重要，因為他是實際的的，而且可證實的。收付實現(xiàn)制原則收付實現(xiàn)制指當(dāng)收入發(fā)生時必須被確認(rèn)。根據(jù)這個原則，當(dāng)支付過程完成時——貨物驗收時(或是服務(wù)提供時)。而且被客戶所接受。仍然存在許多類型的收入，就像安裝合同和看起來收入存在問題的長期建筑合同。原則指定是確認(rèn)而不是收到現(xiàn)金的時候。例如：銷售期間的貨物信用銷售的完成被確認(rèn)為收入，而不是在最后收到現(xiàn)金時確認(rèn)。

The Matching Principle The matching principle defines when an expense should be recognized. It requires that in any period when! revenue is recognized， the expense incurred in generating that revenue should be recognized. In other words， the expenses should be matched to and charged against the revenues in the same accounting period as the revenues are recognized. Some expenses reflect a direct cause-and-effect relationship where revenue and expense occur simultaneously. These expenses are usually called direct expenses which can be related directly and specifically to a particular revenue. Examples are cost of goods sold， sales commission expense， and delivery expense， etc.， but， in practice， quite a lot of expenses cannot be matched to particular revenue in that direct way. Examples are depreciation， shop rent， etc.， which is usually referred to as indirect expenses. In such case， the matching is done on a time basis. That is to say that the expenses for the period are related to the period rather than to specific revenues. The Conservation Principle (the prudence Principle) According to the conservatism principle， the accountant will take risk into consideration by recognizing both expenses and liabilities when there is some reasonable probability of some adverse event occurring. On expensesYand liabilitiesQwhen there is some reasonable probability8of some adverse eventAoccurring. On the other hand， the accountant will recognize revenues and assets only when there is virtual certainty of an advantageous event occurring. More specifically it means that suspected but uncertain losses should be anticipated. This principle is a prudent reaction to uncertainty and is adopted in order to ensure that adequate consideration is given to all inherent business risks.

收支配比原則收支配比原則確認(rèn)一旦費(fèi)用發(fā)生就必須被確認(rèn)。這要求任何時候收入發(fā)生就必須被確認(rèn)。換句話說，費(fèi)用應(yīng)與相同的會計期間確認(rèn)的收入相抵。當(dāng)費(fèi)用和收入發(fā)生時，一些費(fèi)用折射出直接的因果關(guān)系這些費(fèi)用通常被稱為直接費(fèi)用，這些費(fèi)用與特定的收入相關(guān)。例如貨物銷售的成本，委托銷售的費(fèi)用和運(yùn)輸費(fèi)用等等。但是事實上，相當(dāng)多的費(fèi)用不能直接與收入配比。例如折舊和店面租金等等。這些費(fèi)用就是通常所提到的非相關(guān)費(fèi)用。監(jiān)于此，收支配比原則適用于一定的會計期間。這就是說，一定期間的費(fèi)用只與該期間相關(guān)，而不是特定的收入。謹(jǐn)慎性原則(或稱慎重性原則)根據(jù)謹(jǐn)慎性原則，當(dāng)一些不利的事件有發(fā)生的可能時會計人員將冒險考慮確認(rèn)費(fèi)用和負(fù)債。另一方面，只有有利的事件確認(rèn)發(fā)生時，會計人員才會確認(rèn)收入和資產(chǎn)。不明確的收入不被計算，但是不確定的損失應(yīng)被確認(rèn)。這個準(zhǔn)則是對不確定因素的謹(jǐn)慎反映，準(zhǔn)則被采用的目的是對所有的企業(yè)內(nèi)部風(fēng)險做充分的考慮。

The Objectivity Principle According to the objectivity principle， the accounting records from which the periodic accountingstatements are prepared must have objectivity and verifiability; they must be maintained in such a way that the individual bias or personal opinion of the accountant does not influence the accounting process， so as to ensure greater truth and reliability in accounting statements. The market values of some items， such as real estate， are constantly changing， and estimates of these values are matter of personal opinion or professional judgment， but they are not factual and objective. Historical cost， on the other hand， supported by business document such as sales slips， purchase invoices， is factual， objective， and verifiable. This gives reasonable assurance that any accountant viewing the evidence is likely to treat that financialLevent in the same way. Business documents provides the basic source of accounting records， and act as a basis for objectivity of the information.

客觀性原則根據(jù)客觀性原則，當(dāng)期會計報表中列示的會計記錄必須有實質(zhì)意義并且可以確認(rèn)。他們必須維持這樣一種方式，那就是會計人員的個人的偏見或人為選擇不會影響會計核算的整個過程，因此會計報表確認(rèn)真實可靠是非常重要的。某些物品(例如房地產(chǎn))的市場價格經(jīng)常發(fā)生變化，而且價格的估計取決于人為選擇或?qū)＜遗袛唷５撬麄儾皇鞘聦嵣虾涂陀^上的價格。另一方面，歷史成本以商業(yè)文書，例如銷售清單和購買發(fā)票為依據(jù)，是事實的、客觀的和可確認(rèn)的。這合理確認(rèn)：任何看到實物依據(jù)后的會計人員都可能采用相同的方法來記錄這一財務(wù)信息。商業(yè)文書是會計記錄的基礎(chǔ)，扮演著確認(rèn)信息真實性的角色。