之前的建议书20号要求这样的变更应该确认为会计原则变更。

Opinion20 previously required that such a change be reported as a change in accounting principle.

youdao

会计原则和手续变更…

Change in accounting principles and practice n.

youdao

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。

The principle of consistency implies that accounting methods should be consistent from one period to the other and should not be arbitrarily changed.

youdao

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。

The principle of consistency implies that accounting methods should be consistent from one period to the other and should not be arbitrarily changed.

youdao