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We previously have made reference to the accounting concept of conservatism.
我们以前提过会计稳健性原则。
Conventional accounting concept and method haven't adapted the request of modern management.
传统的会计观念和方法已经不适应现代管理的要求。
Book value is an accounting concept, recording the accumulated financial input from both contributed capital and retained earnings.
帐面价值是一个会计概念,记录了所积累的财务投入,包括投入的资本和存留的收益。
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