The purpose of accounting is to provide information that can be useful for economic decision-making. For this purpose， we should have certain accounting principles that provide guidelines and a common ground to practice accounting and to communicate accounting information effectively. The most important principles are as follows： -Accrual -Historical cost -Realization -Matching -Conservation -Objectivity -Full-Disclosure -Consistency -Materiality The Accrual Principle The accrual principle holds that profit (or loss) is the difference between revenues and expensed for a period. It is not the difference between the cash receipts and cash payment for the same period. This principle complements the realization and the matching principles. According to it， the process of determining profit (or loss) is based on the accrual basis that is quite different from the cash basis.The accrual basis recognizes the impact of transactions on the financial statements in time periods when revenues and expenses occur. That is， revenues are recorded as they are earned and expenses are recorded as they are incurred. In contrast， the cash basis recognizes the impact of transactions on the financial statements only when cash is received of disbursed.
　會計的目標是提供有益經(jīng)濟決策的信息。鑒于這個準則，會計準則提供導向和一個基本平臺。下面是一些最重要的會計原則：準確性原則歷史成本實現(xiàn)性原則(收付實現(xiàn)制，有收入才算收入)收支配比原則謹慎性原則目的性原則全面披露原則一貫性原則重要性原則會計原則獲利原則(認為利潤或損失是一定會計期間收入和費用的差額。他不是相同期間內(nèi)現(xiàn)金收付原則和收益配比原則的不足。根據(jù)這個，確定的利潤(或損失)是基于準確性原則基礎，這不同于現(xiàn)金基本費用發(fā)生應及時處理財務報表。這就是說，收入在收入時獲得，支出在支出時獲得。相比較，現(xiàn)金收付是才應進行報表處理。
　　　　
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