会计专业英语 工业和信息化高职高专十二五 规划教材立项项目 教学课件 作者 孙晓媛 2.pptVIP

Accounting English Accounting English Lesson tow Contents（2） Terms --Accounting Basis Summarized briefly(小结) Accounting assumption Accounting entity Going concern Accounting period Money measurement Accruals basis of accounting Summarized briefly(小结) Accounting principle Reliability Relevance Understandability Comparability Objectives Summarized briefly(小结) Accounting principle Substance over form Materiality Prudence Timeliness Historical cost * * Accounting English Sunxiaoyuan E-mail: sunjimingyeye@163.com 8111326 Lesson one Lesson Tow Learning objectives 1．Explain wh