accounting principle

n.a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions

同义词：accounting standard

1. The company adheres to generally accepted accounting principles (GAAP).
   该公司遵循公认会计原则（GAAP）。
2. Understanding accounting principles is crucial for accurate financial reporting.
   理解会计原则对于准确的财务报告至关重要。