会计政策，是指企业进行会计核算和编制会计报表所采用的具体原则、方法和程序，它纵贯于从记账凭证到会计报表完成各环节的全过程，横跨于资产、负债、权益等各项目的方方面面，包括存货的计价，或有事项和承诺事项，收入确认等。选择不同的会计政策，会造成同一业务在报表中 Accounting policies refer to the specific principles, methods and procedures adopted by an enterprise for accounting and preparation of accounting statements. It covers the entire process of completing each link from accounting vouchers to accounting statements, and extends across assets, liabilities, equity, etc. Various aspects of the project, including the valuation of inventories, contingencies and commitments, income recognition. Choose different accounting policies, will result in the same business in the report