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英语翻译Historical cost convention underlies the valuation of as

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英语翻译
Historical cost convention underlies the valuation of assets
Prudence conventionAccounting period / Going concern convention Full disclosure / relevant financial information
Historical cost convention underlies the valuation of assets
Prudence convention
Accounting period / Going concern convention
Full disclosure / relevant financial information
我想知道这几个convention的中文含义~
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英语翻译Historical cost convention underlies the valuation of as
这都是关于会计核算的,convention 如果直接查字典的话,意思是“大会；习俗,惯例；协议,协定；公约”
这里的意思是指“惯例”或“协定”,但是在中文的会计教科书里,用词会有一些改变,把它叫做“基本前提”或“基本假设”或“原则”具体看用在哪个组合.
Historical cost convention 历史成本“原则”
Prudence convention 谨慎性“原则”
Accounting period / Going concern convention 会计分期、持续经营“基本前提/基本假设”
用词的变化,意思还是大致相当的.
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