基本的Accounting Concept有13個，其中有10個比較常問：
1) Going Concern Concept 繼續經營原則
- a business continues to operate in the foreseeable future 企業在可預見的將來仍繼續運營
- under this assumption , the assets are shown at cost or net book value , but not market value(unless it is going to liquidate) 在此假設下，資產在財務報表上應顯示成本或帳面凈值，而並非市場價值（除非企業將不會繼續運營）
2) Matching Concept 配合原則
- expenses are recognized when the related revenues are recognized 收益應與產生該收益相關之費用在同一會計期間內入賬
- Net profit = Revenue - expense 淨利=收入-支出
（題目字眼有expense很大可能是Matching Concept）
3) Realization Concept 實現概念
- revenue are recorded only when goods are sold or services are rendered 收益應於售出貨品或提供服務時入賬.
（題目字眼有revenue很大可能是Realization Concept）
4）Prudence Concept 穩健保守原則
- do not overestimate the amount of expenses or revenue until it is realised 不應高估一些未實現的收入，除非已經確認
(Allowance for doubtful debts呆賬準備正正運用此concept)
5) Consistency concept 一貫原則
- accounting policies adopted must be applied on a continual basis 會計政策應保持一貫
- cannot change without reasonable grounds 不應改用，除非有合理理由
6) Accrual concept 應計原則
- revenue and expenses are recorded when they are earned or incurred, not when they are received or paid 收益與費用應在其賺取及實際發生時記錄，並非在現今收付時
7) Historical Cost Concept 歷史成本原則
- assets and expenses should be entered into the books in their actual cost 資產及費用入賬時應按實際成本記錄
- change of market value is neglected 市值的變化不用作理會
8) Business Entity Concept 企業個體原則
- a business is an entity separate from its owner and all other parties 企業為一個個體與其持有人及所有其他個體分開
（多數問老闆賬目計入企業的賬目違反了此條concept）
9) Objectivity 客觀性原則
- financial information is free from bias 財務資料應沒有偏見
- recorded based on documentary evidence eg.invoice 入賬賬目應有書面證明
10) Materiality Concept重要性原則
- separately disclose the items in financial statement that are important to decision making 分開記錄重要的項目
（大多數item為non-current assets）
以上10個是比較常問的，而以下3個鮮有出現：
11) Stable Monetary Measures
- change of purchasing power of money is ignored
- each accounting transaction is expressed in dollars and has a constant value
12) Timeliness 及時性原則
- information is provided in time for decision making
- information must be offered ina timely basis
13) Quantifiability 可量化性
- transctions are recorded in terms of money
以上就係13個會計基本原則，每一年問會計原則其實都係大同小異，不外乎係問定義、個案違反或採用了什麼會計原則或舉出一個採用了會計原則的例子，只要背曬就實無執輸~！
大家記住要背到滾瓜爛熟啊！！！
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