accounting regulation 會計規(guī)章，會計條例accounting reference date 會計參照日accounting records 會計簿籍 會計記錄accounting record system [經(jīng)濟學]會計核算制度accounting record 會計簿籍 [會計] 會計記錄accounting rate of return 會計收益率；投資報酬率accounting profits 會計利潤accounting professional ethics [經(jīng)濟學]會計職業(yè)道德會計職業(yè)倫理accounting profession organization [經(jīng)濟學]會計專業(yè)機構(gòu)accounting profession [會計] 會計職業(yè)accounting principles [會計] 會計原理，會計學accounting principle 會計原則 會計準則 會計原理accounting practice [會計] 會計實務(wù)accounting postulates 會計準則；會計假設(shè)accounting postulate [經(jīng)濟學]會計假設(shè)會計假定accounting policy change [經(jīng)濟學]會計政策變更accounting policy [會計] 會計政策accounting policies 會計政策accounting period principle [經(jīng)濟學]會計期間原則accounting period concept 會計期間的概念