会计专业外语 名词解释:配比性原则 、一致性原则、客观性原则、充分揭示原则、收入实现原则、历史成原则

配比性原则Matching Principle: revenues and expenses must be allocated to the period in which they were actually created.
一致性原则Consistency Principle: an entity must use the same accouting methods period after period so that the financial statements of succeeeeding periods will be comparable.
客观性原则objectivity Principle: Transactions must be recorded based on independent,unbiased,and verifiable evidence.

充分揭示原则full disclosure principle： financial statements（including the notes） must report

all relevant information about the operationgs and financial posotion of the entity.
英语太难打了，楼主记得采纳。

是指资产在销售之后取得现金或收取现金的权利时才被确认收入。收入实现原则