The principle of comparability means that the accounting treatment should be consistent across diffe

2. The principle of comparability must be premised on the principle of consistency and based on the principle of objectivity. There is only the same accounting entity.

before and after the accounting period.

The accounting information is consistent, so that the comparison between different accounting entities can be relevant and useful; Comparisons between various accounting entities will only be relevant and useful if their accounting information is true, reliable and comparable.

3. Relevant or reliable accounting information is not necessarily comparable accounting information, in order to increase comparability, different accounting entities should adopt unified accounting methods and procedures as much as possible, and adopt accounting standards.

or the accounting system is standardized. However, an overemphasis on uniformity in accounting methods and procedures in pursuit of comparability may weaken or even undermine relevance.

and reliability. If uniformity masks the real differences between accounting entities, comparability will also be greatly diminished.

4. The principle of comparability requires the accounting entity to remind the accounting methods and procedures it has adopted, and to disclose the changes, the reasons for the changes and their impact on the financial position and operating results when changing the accounting methods and procedures.

The principle of comparability means that the accounting treatment of similar accounting transactions should be consistent in different enterprises and cannot be changed at will.

1. Different enterprises are comparable.

2. Different intervals of the same enterprise can be compared.

Summary. Hello, dear. This statement is false.

Comparability Principle:

It means that accounting should be carried out in accordance with the prescribed accounting treatment, and the accounting indicators should be consistent and comparable with each other. Only by following the principle of comparability can an enterprise compare with different enterprises in the industry, understand its position in the industry, what advantages and disadvantages exist, and formulate the right development strategy.

Implications of the principle of comparability:

Comparability mainly includes the comparability of accounting indicators of different enterprises and the comparability of accounting indicators of the same enterprise in different periods. The comparability of accounting indicators of different enterprises is called uniformity; The comparability of the accounting indicators of the same enterprise in different periods is called consistency. Uniformity emphasizes horizontal comparison, while consistency emphasizes vertical comparison.

The accounting methods of the same enterprise in different periods should be consistent and not changed, which is an implication of the principle of comparability.

This question is up to me, it takes a little time to type, so please be patient.

Hello, dear. This statement is false. Comparability Principle:

It means that accounting should be carried out in accordance with the prescribed accounting treatment, and the accounting indicators should be consistent and comparable with each other. Only by following the principle of comparability can an enterprise compare with different enterprises in the industry, understand its position in the industry, what advantages and disadvantages exist, and formulate a correct development strategy. Implications of the principle of comparability:

Comparability mainly includes the comparability of accounting indicators of different enterprises and the comparability of accounting indicators of the same enterprise in different periods. The comparability of the accounting indicators of different enterprises is called uniformity; The comparability of the accounting indicators of the same enterprise in different periods is called consistency. Uniformity emphasizes horizontal circle comparison, while consistency emphasizes vertical comparison.

Summary. Enterprises refer to resident enterprises and non-resident enterprises as stipulated in the Enterprise Income Tax Law and its implementing regulations. "Resident enterprises" refer to enterprises established in China in accordance with the law, or established in accordance with the laws of foreign countries (regions) but with actual management institutions in China.

A non-resident enterprise refers to a non-resident enterprise established in accordance with the laws of a foreign country (region) and the actual management institution is not in China.

Is it true that different enterprises may choose different accounting treatment methods and procedures for the treatment of the same accounting transaction, so that their financial ratios are incomparable?

Dear, hello Songla, very high let Acorn answer for you! Different enterprises may choose different accounting treatment methods and procedures for the same accounting transaction, so that their financial ratios are comparable and there are errors.

Enterprises refer to resident enterprises and non-resident enterprises as stipulated in the Enterprise Income Tax Law and its implementing regulations. "Resident enterprises" refer to enterprises established in China in accordance with the law, or established in accordance with the laws of foreign countries (regions) but with actual management institutions in China. Non-resident enterprises refer to enterprises established in accordance with the laws of foreign countries (regions) and the actual management institutions are not nonsense in China.

The accounting treatment methods and procedures adopted by the enterprise shall be consistent with each period before and after the period, and shall not be changed at will.

Comparability requires that the accounting information provided by an enterprise should be comparable.

Specifically, the following requirements are included:

1) The same enterprise shall adopt the same accounting policy for the same or similar transactions or the destruction of the errand family in different periods, and shall not change them at will.

2) For the same or similar transactions or events that occur in different enterprises, the prescribed accounting policies shall be adopted to ensure that the accounting information is consistent and comparable, that is, for the same or similar transactions or events, different enterprises shall adopt consistent accounting policies, so that different enterprises can provide relevant accounting information on the basis of consistent recognition, measurement and reporting.

Answer] Stove Town or: C

Answer and analysis] C The principle of consistency, also known as the principle of consistency, refers to the fact that the accounting method of an enterprise should be maintained for a period before and after and should not be changed at will.