会计基本假设又称会计假定,是指对某些未被确切认识或无法正面论证的经济事物和会计现象,根据客观的正常情况或趋势所作的合乎事理的判断,而形成的一系列构成会计思想基础的公理或假定,这些假设前提通常典型地反映着在某种情况下人们对事实或事物趋向的最好判断。假设之 The basic assumption of accounting, also known as accounting hypothesis, refers to a series of accounting ideas that are formed on the basis of objective and normal judgments made on the basis of objective and normal economic events and accounting phenomena that are not yet known or can not be positively justified. Fundamental axioms or assumptions, these hypothetical premises typically typi- cally reflect the best judgment of a person on the facts or things in some circumstances. Hypothetical