“企业的会计核算应当遵循重要原则的要求,在会计核算过程中对交易或事项应当区别其重要程度,采用不同的核算方式”。对资产、负债、损益等有较大影响,并可能影响到财务会计报告使用者作出合理判断的重要会计事项,必须按照规定的会计方 “The accounting of enterprises should follow the requirements of important principles. In the accounting process, the importance of transactions or events should be distinguished and different accounting methods adopted.” Significant impact on assets, liabilities, gains and losses and other important accounting matters that may affect the users to make reasonable judgments in financial and accounting reports must be in accordance with the provisions of the accounting side