在当今世界范围内,由于各国、各地区会计信息的生产与交换是由难计其数的会计规范来决定的,而不同国家和地区的会计规范因为政治、经济、法律以及社会文化等方方面面因素的影响又各不相同。但如果抛开一些表面现象的迷惑,我们又会发现不同会计模式下的系统规则又是基本相同的或者说是完全一致的,这种共同性基础就是复式记账、历史成本、权贵发生制和会计报告。 In today’s world, the accounting information in various countries and regions is determined by the countless accounting norms and the accounting norms in different countries because of the political, economic, legal, social and cultural factors The effects are different. However, if we ignore the confusion of some superficial phenomena, we will find that the system rules under different accounting modes are basically the same or completely identical. The basis of such commonality is double entry bookkeeping, historical cost, Accounting report.