会计政策是指企业在会计核算时所遵循的具体原则以及所采纳的具体会计处理方法。通常，保持会计政策在不同会计期间的一贯性以及不同企业间的可比性被认为是报表使用者合理理解企业经营活动状况所必需的。也正因如此，美国财务会计准则委员会（ＦｉｎａｎｃｉａｌＡｃｃｏｕ Accounting policies refer to the specific principles that an enterprise follows in accounting and the specific accounting treatment adopted. Generally, keeping the consistency of accounting policies in different accounting periods and the comparability of different enterprises are considered necessary for the users of the report to understand the business activities of the enterprises reasonably. Precisely because of this, the United States Financial Accounting Standards Board (Fi  financialAccou