Which of the following is not among the generally accepted accounting principles?A.Cash basis.B.Prudence.C.Consistency.D.Going concern.

题目

Which of the following is not among the generally accepted accounting principles?

A.Cash basis.

B.Prudence.

C.Consistency.

D.Going concern.

参考答案和解析
正确答案:A
解析:被广泛接受的会计原则包括谨慎性原则(prudence)、一致性原则(consistency)、持续关注原则(going concern)等,货币计量基础是会计假设,非会计原则。