会计分期是会计四个基本假设之一。 会计基本假设，又称会计基本前提，是会计确认、计量和报告的前提，是对会计核算所处时间 、空间环境等所作的合理设定。
合并会计使会计主体假设、会计分期假设松动。
Combination accounting enables The accounting Entity Assumption and The Periodicity Assumption flexible.
网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。
Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
针对这些观点，从会计主体、持续经营、会计分期、货币计量四个方面，提出了虚拟企业的会计假设不变的观点。
To this view, it advanced unchangeably the view of accountant assumption in this paper, from accountant main body, continuance management, accountant stages and currency measure.
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