cost matching income principle 中文意思是什麼
cost matching income principle
解釋
成本配合收益的原則-
The current accounting income, which is accommodating with the accounting goal of the industrial age, is set as a mode confirming income based on historical cost principle, realizations principle and matching principle
現行會計收益模式是以歷史成本原則、實現原則和配比原則為基礎的收益確定模式,與工業時代的會計目標相適應。 -
Historical cost principle, realized - matching principle and conservative principle in traditional income statement have showed their disadvantages ; therefore, many accounting standards commitments of different countries brought advices to improve financial performance report. this reform has been the tide
傳統損益表的歷史成本計量屬性、實現?配比原則、謹慎性原則等方面已暴露出明顯的不足,由此,世界各國的會計準則制定機構紛紛提出改進財務業績報告的建議,改革收益表呈報模式已成為大勢所趨。
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