当你开始在会计软件里面输入财务交易事项，账户余额会上升或下降。
As you start entering financial transactions in your accounting software, the balances of the accounts goes up or possibly down.
企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项。
Accounting information provided by an enterprise shall reflect all important transactions or events that relate to its financial position, operating results and cash flows.
企业对于已经发生的交易或者事项，应当及时进行会计确认、计量和报告，不得提前或者延后。
An enterprise shall recognise, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the accounting.
企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。
An enterprise shall recognise, measure and report transactions or events that the enterprise itself have occurred.
企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。
An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.
企业应当按照交易或者事项的经济实质进行会计确认、计量和报告，不应仅以交易或者事项的法律形式为依据。
An enterprise shall recognise, measure and report transactions or events based on their substance, and not merely based on their legal form.
摘 要网络会计是依托在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。
Network accountant rely on under the environment of Internet carrying on accounting activitying that confirming, measuring and revealing to various trade and item.
所谓实质重于形式原则就是要求企业在进行会计核算时应当以交易或事项的经济实质而不是以它们的法律形式为依据。
Substance over form principle requires enterprises should not be basis of legal form but of economic substance of exchanges in the course of accounting calculation .
网络会计是在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。
Network accounting goes on confirming and measuring the accounting activities that reveals to various kinds of trade and item under the environment of Internet.
企业应当按照交易或者事项的经济特征确定会计要素。会计要素包括资产、负债、定会计要素。
An enterprise shall determine the accounting elements based on the economic characteristics of the transactions or events.
第五条企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。
Article 5 an enterprise shall recognize measure and report transactions or events that the enterprise itself has occurred.
对初次发生的或不重要的交易或者事项采用新的会计政策。
A new accounting policy is adopted for transactions or events which occur for the first time or are unimportant.
网络会计是依托在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。
Network accounting is a process that relies on the Internet to provide confirmation to certain transactions and events, providing measurement and disclosure of accounting activities.
第三条企业应当对相同或者相似的交易或者事项采用相同的会计政策进行处理。但是，其他会计准则另有规定的除外。
Article 3with regard to identical or similar transactions or events, an enterprise shall adopt the same accounting policies, unless it is otherwise prescribed by other accounting standards.
第三条企业应当对相同或者相似的交易或者事项采用相同的会计政策进行处理。但是，其他会计准则另有规定的除外。
Article 3with regard to identical or similar transactions or events, an enterprise shall adopt the same accounting policies, unless it is otherwise prescribed by other accounting standards.
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