A企業(yè)會(huì)計(jì)應(yīng)當(dāng)以貨幣計(jì)量

B會(huì)計(jì)主體規(guī)定了會(huì)計(jì)核算內(nèi)容的空間范圍

C會(huì)計(jì)主體是建立在持續(xù)經(jīng)營(yíng)的基礎(chǔ)上的

D明確會(huì)計(jì)期間，是為了把會(huì)計(jì)主體的經(jīng)濟(jì)業(yè)務(wù)與其他會(huì)計(jì)主體的經(jīng)濟(jì)業(yè)務(wù)分開(kāi)

E區(qū)分權(quán)責(zé)發(fā)生制和收付實(shí)現(xiàn)制兩種記賬基礎(chǔ)的會(huì)計(jì)基本前提是會(huì)計(jì)分期