accounting concept造句

Book value is an accounting concept, recording the accumulated financial input from both contributed capital and retained earnings.

However, the accounting concept of conservatism suggests that goodwill usually should be amortized over a much shorter period. For this reason, many companies amortize purchased goodwill over periods of 10 or 2 years.

Evidences show that the existing accounting models can not satisfy the need of accounting concepts embodiment and accounting object realization.