There is no agreement among the accountants as regards the basic concepts of accounting. There is no uniformity in generally accepted accounting principles (GAPP). The terms-axioms, assumptions, conventions, concepts, generalizations, methods, rules, doctrines, techniques, postulates, standards and canons are used freely and inconsistently in the same sense.
Principles
"A general law or rule, adopted or professed as a guide to action, a settled ground or basis of conduct or practice." This definition given by dictionaries comes nearest to describing what most accountants mean by the word 'Principle'. Care should be taken to make it clear that as applied to accounting practice, the world principle, does not connote a rule for which there can be no deviation. An accounting principle is not a principle in the sense that it admits of no conflict with other principles
会计英语
对“会计英语”的回应
《会计学基础》热门书评
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入门，宝典，无敌了
4有用 0无用 merle 2011-07-18
前提，读的英文版。为啥老外就能写出个这么牛的书？用最最最最简单的方式方法，写出最最最最深刻的东西？之前陆陆续续在WIKI上面不断的翻啊翻，在各种网络闲散资源上找啊找，堆砌了些许零散的知识。刚读了一点，就觉得，之前都是浪费时间，真是醍醐灌顶了！对会计，还是个十足的不能的菜鸟。有了它，入门，宝典，无敌了...
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会计英语
2有用 0无用 夏日飞雪Sara 2009-12-17
There is no agreement among the accountants as regards the basic concepts of accounting. There is no uniformity in generally accepted accounting princ...
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入门经典
2有用 0无用 [已注销] 2011-11-26
如果你不是会计之类专业的，不论你要考cpa或acca或只是想对会计有所了解，这本是都是值得你一读的。花点时间把每单元后面的题目做一做，对基本的会计知识、理念算是了解了，能起到一个很好的过渡。起码看cpa的书时不会像第一次拿到手那样茫然无措了。...
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入门的好书
2有用 0无用 [已注销] 2011-04-13
比较有趣的设计，加上书后的案例，边学边做，还是比较有趣的。一共十二章，耐心、认真的做下去一定会有收获。一章两个小时，做完大概用了二十四小时吧，挺值的，需要的只是一点点耐心。看完这个再看cpa的教材应该会好点。...
书名： 会计学基础
作者： [美] 罗伯特·N·安东尼
出版社： 清华大学出版社
副标题： （第9版）
出版年： 2006-9
页数： 238
定价： 29.00元
装帧： 平装
ISBN： 9787302136729