1.会计报告 Accounting Report
2.可比性 Comparability
3.会计报表 Accounting Statement
4.实质重于形式 Substance Over Form
5.可靠性 Reliability
6.重要性 Materiality
7.相关性 Relevance
8.谨慎性 Prudence
9.可理解性 Understandability
10.及时性 Timeliness rSfGrsEaG3ftBYVehJx5OC6HqHi2irWbH2SsLYE/xJ9WfU4GXzaGdcWBeO0sw4DM