(一) 目前,在会计基本理论的构成中,会计基本假定占据了极重要的位置,它所包含的内容在会计学中,起到了基石作用,成为一切会计工作的前提和出发点。这个名词的确定,来源于英文PostuLate,译成汉文为会计基本假定(也有叫基本假设)。但在会计教学和会计实践中我们感到,把这个极重要的会计理论称之为“假定”,有同其本质相脱节之疑,在词义理 (A) At present, in the composition of the basic accounting theory, the accounting basic assumption occupies a very important position, which contains the content in the accounting, has played a cornerstone role, as all the accounting work of the premise and starting point. The definition of this term, from English PostuLate, translated into Chinese accounting basic assumption (also called the basic assumption). However, in accounting teaching and accounting practice, we feel that it is doubtful that this very important accounting theory is “hypothetical”