会计的目标是提供有益经济决策的信息。鉴于这个准则，会计准则提供导向和一个基本平台。下面是一些最重要的会计原则：准确性原则历史成本实现性原则(收付实现制，有收入才算收入)收支配比原则谨慎性原则目的性原则全面披露原则一贯性原则重要性原则会计原则获利原则(认为利润或损失是一定会计期间收入和费用的差额。他不是相同期间内现金收付原则和收益配比原则的不足。根据这个，确定的利润(或损失)是基于准确性原则基础，这不同于现金基本费用发生应及时处理财务报表。这就是说，收入在收入时获得，支出在支出时获得。相比较，现金收付是才应进行报表处理英语翻译。

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.

再对包含商誉的资产组或者资产组组合进行减值测试，比较这些相关资产组或者资产组组合的账面价值（包括所分摊的商誉的账面价值部分）与其可收回金额，如相关资产组或者资产组组合的可收回金额低于其账面价值的，应当确认商誉的减值损失，按照本准则第二十二条的规定处理德语翻译。 

Then the enterprise shall make an impairment test of the asset groups or combinations of asset groups containing business reputation, and compare the carrying value of these asset groups or combinations of asset groups (including the carrying value of the business reputation apportioned thereto) with the recoverable amount. Where the recoverable amount of the relevant assets or combinations of the asset groups is lower than the carrying value thereof, it shall recognize the impairment loss of the business reputation, and treat them according to Article 22 of these Standards.