The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理 方法。
Then America's securities watchdog began investigating Dell for accounting problems, probably relating to revenue recognition, and Dell may yet have to restate profits for the past few years.
随后，美国证券监察机构开始对戴尔与收入确认或有关联的财务问题展开调查，戴尔因此大概必须就过去数年的利润重编报表。
Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
企业应当以权责发生制为基础进行会计确认、计量和报告。
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