有些当前世界流行的财务会计基本模式的主要部分在九十年前甚至几百年前就形成了,其形式比较固定,讲究规范,并且形成了许多大同小异的会计原则或会计准则。这种会计模式要求人们在会计核算中计算准确,结果确定,遵从明晰性和确定性原则,可以说构成了会计界的权威与公证,很少有人 Some major parts of the current basic pattern of financial accounting that prevailed in the world took shape 90 years ago or even hundreds of years ago. Its form is relatively fixed, norms, and many similar accounting principles or accounting standards have been formed. This accounting model requires people to calculate accuracy in accounting, the result is determined, to comply with the principle of clarity and certainty, can be said to constitute the authority of the accounting profession and notarization, few people