Which of the following is not among the generally accepted accounting principles

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问题 Which of the following is not among the generally accepted accounting principles?

选项 A、Cash basis.
B、Prudence.
C、Consistency.
D、Going concern.

答案 A

解析被广泛接受的会计原则包括谨慎性原则(prudence)、一致性原则(consistency)、持续关注原则(going concern)等，货币计量基础是会计假设，非会计原则。

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