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不论是在会计的理论中还是实务中,都存在很多的矛盾,笔者在此仅列示几则:(1)权责发生制原则与稳健性原则的矛盾。权责发生制原则要求收入、费用的确认应以收入和费用的实际发生作为计
There are many contradictions in both accounting theory and practice. The author only lists a few here: (1) The contradiction between the accrual principle and the prudence principle. The principle of accruals requires income and expenses to be recognized as the actual occurrence of income and expenses