会计基础,是指会计事项的记帐基准,是会计确认的某种标准方式,是单位收入和支出、费用确认的标准。对会计基础的不同选择,决定单位取得收入和发生支出在会计期间的配比,并直接影响到单位工作业绩和财务成果。本文结合 Accounting basis refers to the accounting basis for accounting matters, is a standard way of accounting to confirm, is a unit of income and expenses, fees recognized standards. The different choices of accounting basis determine the ratio between income and expenses incurred by the unit during the accounting period and directly affect the performance and financial results of the units. This article combined