They're rules for how a company should keep its books so that there's some regularity and standards in how accounting is done.

准则规范了公司如何记账,并建立了一套,会计规范和标准

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In other words, doesn't historicism open the canon and indeed make the process of reading, the experience of reading, archival and omnivorous rather than canonical?

换言之，难道不是历史相对论破坏了标准,甚至让阅读的过程，阅读的经历，变得如档案般无所不包，而不是遵守规范？

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