2. 外语
  3. Which of the following is not among the generally accepted accounting principles?______.

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

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问题 Which of the following is not among the generally accepted accounting principles?______.
选项 A、Prudence
B、Cash basis
C、Consistency
D、Going concern
E、Money measurement.
答案B
解析 答案为B项。generally accepted accounting principles，GAAP“国际公认会计准则”，谨慎性原则(prudence)、权责发生制原则(accrual basis)、一贯性原则(consistency)、持续经营前提(going concern)和货币计量原则(money measurement)都是国际公认会计准则，而现金收付制(cash basis)则不被列入其中。故本题选B项。
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