一、会计原则会计原则(Accounting Principles)一词最先产生于本世纪三十年代的美国。当时,各公司在各种会计实务的处理上作法悬殊,致使企业费用成本和收益的计算无法对比,最终也导致股票、债券利息和税收上的差距,社会审计工作也无法进行。为了摆脱这种窘境,美国执业会计师协会(AICPA)便组织具有相当权威的会计界人士根据多年来对会计工作的实践经验,形成丁一些被工 First, the accounting principles Accounting Principles (Accounting Principles) was first developed in the thirties of this century, the United States. At the time, companies were disproportionately involved in various accounting practices. As a result, they were unable to calculate the costs and benefits of enterprises. As a result, they also led to disparities in interest rates and taxes on stocks and bonds, and the social auditing work could not be conducted. In order to get out of this dilemma, the American Institute of Certified Public Accountants (AICPA) has organized considerable authority in the accounting profession based on years of practical experience in accounting, the formation of some Ding was