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会计前提亦称会计假定或会计假设,是指组织会计工作所应具备的基本前提条件。它之所以被称为会计假定,是因为它是人们在对会计实践活动经验进
Accounting prerequisites Accounting assumptions or accounting assumptions also refer to the basic preconditions for the organization of accounting work. It is called an accounting hypothesis because it is a result of people’s experience in accounting practices