| 释义 |
consistency concept
noun[ S ]
ukus(alsoconsistency principle)
ACCOUNTING
a basic principle of accounting stating that the same methods for doing accounts should be used from one financial year to the next so that profits, losses, etc. can be compared:
According to the consistency concept, once a business has decided on a particular method for treating an accounting item, it will treat all similar items in the same way in the future.
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