Although businesses may choose different methods of depreciation, the principleofconsistency should be kept to.
尽管企业可以选择不同的折旧方法,但都必须符合一贯性原则。
2
The principleofconsistency implies that accounting methods should be consistent from one period to the other and should not be arbitrarily changed.
一致性原则是指会计处理方法前后各期应当一致,不得随意变更。
3
This principleofconsistency does not prevent progressive changes from taking place when they are needed, but any changes in accounting methods or procedures should be carefully evaluated.