搜尋結果
2024年9月3日 · What is the Consistency Principle? The consistency principle states that, once you adopt an accounting principle or method, you should continue to follow it consistently in future accounting periods.
The consistency principle is the accounting principle that requires an entity to apply the same accounting methods, policies, and standards for preparing and reporting its financial statements. The main objective of the consistency principle is to avoid any intention from management to use an inconsistent approach to manipulate the financial ...
2024年8月21日 · The consistency principle states that all accounting treatments should be followed consistently throughout the current and future period unless required by law to change or the change gives a better presentation in accounts. This principle prevents manipulation in accounts and makes financial statements comparable across historical periods.
一致性原则 亦称 一贯性原则，属 财务会计原则 之一，指各个 会计期间 所用的 会计方法 和程序应当相同，不得随意变更。 违反一致性原则就会造成 会计信息 不准确，不同时期 费用分摊 不合理，严重影响会计信息的质量。 遗憾的是至今仍有一些管理和财会人员由于没有认识到这一原则的重要性而在实际工作中不能自觉遵守这一原则。 [编辑] 一致性原则的目的是： 一是确保各期 会计报表 中各类数据的可比性，以提高会计信息的 使用价值； 二是可以制约和防止 会计主体 通过会计方法和程序的变更，在 会计核算 上弄虚作假，粉饰会计报表。 会计原则中强调一致性并不掩护会计方法和程序的必要变更。
In accounting, consistency requires that a company’s financial statements follow the same accounting principles, methods, practices and procedures from one accounting period to the next. This allows the readers of the financial statements to make meaningful comparisons between years.
The consistency principle states that companies should use the same accounting treatment for similar events and transactions over time. In other words, companies shouldn’t use one accounting method today, use another tomorrow, and switch back the day after that.
The concept of accounting consistency refers to the principle that companies should use the same accounting methods to record similar transactions over time. In other words, companies shouldn’t bounce between accounting rules and treatments to manipulate profits or other financial statement elements.
