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,Principle,1客观性原则 The Objectivity Principle 2相关性原则 The Relevant principle 3可比性原则 The Comparable principle,4一贯性原则 The Consistent principle 5及时性原则 The Timeliness principle 6明晰性原则 The full disclosure principle,1.权责发生制原则 The Accrual basis principle 2.配比原则 The matching principle,3.历史成本原则 The historical cost principle 4.划分收益性支出和成本性 支出原则 The Cost-benefit relationship principle,1.谨慎性原则 The Conservation principle 2.重要性原则 The Materiality principle 3.实质重于形式原则 The Realization principle,