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財務做賬,應該遵循的原則

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發(fā)布時間: 2024-11-26 15:17:27

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財務做賬應該遵循以下原則:

  1. 真實性原則:財務做賬必須以實際發(fā)生的經(jīng)濟業(yè)務為依據(jù),如實反映企業(yè)的財務狀況和經(jīng)營成果。不得虛構、隱瞞或篡改經(jīng)濟業(yè)務。

  2. 完整性原則:財務做賬應當全面、系統(tǒng)地反映企業(yè)的經(jīng)濟業(yè)務,不得遺漏、省略或割裂經(jīng)濟業(yè)務。

  3. 及時性原則:財務做賬應當及時進行,不得拖延、積壓或滯后處理經(jīng)濟業(yè)務。

  4. 清晰性原則:財務做賬應當清晰、明了,便于理解和查閱。會計記錄應當規(guī)范、準確、完整,便于后續(xù)的審計和檢查。

  5. 一致性原則:財務做賬應當保持一致性,不得隨意變更會計政策、會計估計和會計方法。

  6. 權責發(fā)生制原則:財務做賬應當以權責發(fā)生制為基礎,按照經(jīng)濟業(yè)務的發(fā)生和完成時間進行確認、計量和報告。

  7. 配比原則:財務做賬應當將收入與相關的成本、費用相配比,以正確反映企業(yè)的經(jīng)營成果。

  8. 謹慎性原則:財務做賬應當謹慎處理經(jīng)濟業(yè)務,不得高估資產(chǎn)、低估負債和費用,也不得低估收入。

  9. 重要性原則:財務做賬應當關注經(jīng)濟業(yè)務的重要性,對重要的經(jīng)濟業(yè)務應當進行詳細的記錄和披露。

  10. 遵守法律法規(guī):財務做賬應當遵守國家有關法律法規(guī)和會計準則,不得違反法律法規(guī)和會計準則的規(guī)定。

以上原則是財務做賬的基本要求,企業(yè)應當根據(jù)實際情況和具體業(yè)務進行具體操作。

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RN org.elasticsearch.client.RestClient:65 - request [PUT http://10.41.100.68:9200/xgh_goods_info/_doc/1963737717064921090?timeout=1m] returned 1 warnings: [299 Elasticsearch-7.17.3-5ad023604c8d7416c9eb6c0eadb62b14e766caff "Elasticsearch built-in security features are not enabled. Without authentication, your cluster could be accessible to anyone. See https://www.elastic.co/guide/en/elasticsearch/reference/7.17/security-minimal-setup.html to enable security."] 2025-09-05 06:55:31.048 [XNIO-1 task-14] WARN org.elasticsearch.client.RestClient:65 - request [PUT http://10.41.100.68:9200/xgh_goods_info/_doc/1963737717706649601?timeout=1m] returned 1 warnings: [299 Elasticsearch-7.17.3-5ad023604c8d7416c9eb6c0eadb62b14e766caff "Elasticsearch built-in security features are not enabled. Without authentication, your cluster could be accessible to anyone. See https://www.elastic.co/guide/en/elasticsearch/reference/7.17/security-minimal-setup.html to enable security."] 2025-09-05 06:55:31.201 [XNIO-1 task-14] WARN org.elasticsearch.client.RestClient:65 - request [PUT http://10.41.100.68:9200/xgh_goods_info/_doc/1963737718348378113?timeout=1m] returned 1 warnings: [299 Elasticsearch-7.17.3-5ad023604c8d7416c9eb6c0eadb62b14e766caff "Elasticsearch built-in security features are not enabled. Without authentication, your cluster could be accessible to anyone. See https://www.elastic.co/guide/en/elasticsearch/reference/7.17/security-minimal-setup.html to enable security."] 2025-09-05 06:55:31.347 [XNIO-1 task-14] WARN org.elasticsearch.client.RestClient:65 - request [PUT http://10.41.100.68:9200/xgh_goods_info/_doc/1963737718960746498?timeout=1m] returned 1 warnings: [299 Elasticsearch-7.17.3-5ad023604c8d7416c9eb6c0eadb62b14e766caff "Elasticsearch built-in security features are not enabled. Without authentication, your cluster could be accessible to anyone. See https://www.elastic.co/guide/en/elasticsearch/reference/7.17/security-minimal-setup.html to enable security."] 2025-09-05 06:55:31.502 [XNIO-1 task-14] WARN org.elasticsearch.client.RestClient:65 - request [PUT http://10.41.100.68:9200/xgh_goods_info/_doc/1963737719606669314?timeout=1m] returned 1 warnings: [299 Elasticsearch-7.17.3-5ad023604c8d7416c9eb6c0eadb62b14e766caff "Elasticsearch built-in security features are not enabled. Without authentication, your cluster could be accessible to anyone. See https://www.elastic.co/guide/en/elasticsearch/reference/7.17/security-minimal-setup.html to enable security."] 2025-09-05 06:55:31.659 [XNIO-1 task-14] WARN org.elasticsearch.client.RestClient:65 - request [PUT http://10.41.100.68:9200/xgh_goods_info/_doc/1963737720265175042?timeout=1m] returned 1 warnings: [299 Elasticsearch-7.17.3-5ad023604c8d7416c9eb6c0eadb62b14e766caff "Elasticsearch built-in security features are not enabled. Without authentication, your cluster could be accessible to anyone. See https://www.elastic.co/guide/en/elasticsearch/reference/7.17/security-minimal-setup.html to enable security."] 2025-09-05 06:55:31.808 [XNIO-1 task-14] WARN org.elasticsearch.client.RestClient:65 - request [PUT http://10.41.100.68:9200/xgh_goods_info/_doc/1963737720885932034?timeout=1m] returned 1 warnings: [299 Elasticsearch-7.17.3-5ad023604c8d7416c9eb6c0eadb62b14e766caff "Elasticsearch built-in security features are not enabled. Without authentication, your cluster could be accessible to anyone. See https://www.elastic.co/guide/en/elasticsearch/reference/7.17/security-minimal-setup.html to enable security."] 2025-09-05 06:55:31.964 [XNIO-1 task-14] WARN org.elasticsearch.client.RestClient:65 - request [PUT http://10.41.100.68:9200/xgh_goods_info/_doc/1963737721544437761?timeout=1m] returned 1 warnings: [299 Elasticsearch-7.17.3-5ad023604c8d7416c9eb6c0eadb62b14e766caff "Elasticsearch built-in security features are not enabled. Without authentication, your cluster could be accessible to anyone. See https://www.elastic.co/guide/en/elasticsearch/reference/7.17/security-minimal-setup.html to enable security."] 2025-09-05 06:55:32.114 [XNIO-1 task-14] WARN org.elasticsearch.client.RestClient:65 - request [PUT http://10.41.100.68:9200/xgh_goods_info/_doc/1963737722173583361?timeout=1m] returned 1 warnings: [299 Elasticsearch-7.17.3-5ad023604c8d7416c9eb6c0eadb62b14e766caff "Elasticsearch built-in security features are not enabled. Without authentication, your cluster could be accessible to anyone. See https://www.elastic.co/guide/en/elasticsearch/reference/7.17/security-minimal-setup.html to enable security."] 2025-09-05 06:55:32.325 [XNIO-1 task-14] WARN org.elasticsearch.client.RestClient:65 - request [PUT http://10.41.100.68:9200/xgh_goods_info/_doc/1963737722827894786?timeout=1m] returned 1 warnings: [299 Elasticsearch-7.17.3-5ad023604c8d7416c9eb6c0eadb62b14e766caff "Elasticsearch built-in security features are not enabled. Without authentication, your cluster could be accessible to anyone. See https://www.elastic.co/guide/en/elasticsearch/reference/7.17/security-minimal-setup.html to enable security."] 2025-09-05 06:55:32.479 [XNIO-1 task-14] WARN org.elasticsearch.client.RestClient:65 - request [PUT http://10.41.100.68:9200/xgh_goods_info/_doc/1963737723708698626?timeout=1m] returned 1 warnings: [299 Elasticsearch-7.17.3-5ad023604c8d7416c9eb6c0eadb62b14e766caff "Elasticsearch built-in security features are not enabled. Without authentication, your cluster could be accessible to anyone. See https://www.elastic.co/guide/en/elasticsearch/reference/7.17/security-minimal-setup.html to enable security."] 2025-09-05 06:55:32.633 [XNIO-1 task-14] WARN org.elasticsearch.client.RestClient:65 - request [PUT http://10.41.100.68:9200/xgh_goods_info/_doc/1963737724350427138?timeout=1m] returned 1 warnings: [299 Elasticsearch-7.17.3-5ad023604c8d7416c9eb6c0eadb62b14e766caff "Elasticsearch built-in security features are not enabled. Without authentication, your cluster could be accessible to anyone. See https://www.elastic.co/guide/en/elasticsearch/reference/7.17/security-minimal-setup.html to enable security."] 2025-09-05 06:55:32.786 [XNIO-1 task-14] WARN org.elasticsearch.client.RestClient:65 - request [PUT http://10.41.100.68:9200/xgh_goods_info/_doc/1963737724992155649?timeout=1m] returned 1 warnings: [299 Elasticsearch-7.17.3-5ad023604c8d7416c9eb6c0eadb62b14e766caff "Elasticsearch built-in security features are not enabled. Without authentication, your cluster could be accessible to anyone. See https://www.elasti