A、中期財(cái)務(wù)報(bào)告中各會計(jì)要素的確認(rèn)與計(jì)量應(yīng)當(dāng)與年度財(cái)務(wù)報(bào)告所采用的原則相一致
B、企業(yè)財(cái)務(wù)報(bào)告的頻率不應(yīng)當(dāng)影響其年度結(jié)果的計(jì)量
C、對于季節(jié)性取得的收入應(yīng)當(dāng)在中期會計(jì)報(bào)表中預(yù)計(jì)或者遞延
D、對于周期性取得的收入應(yīng)當(dāng)在發(fā)生時(shí)予以確認(rèn)和計(jì)量,不應(yīng)當(dāng)在中期報(bào)表中預(yù)計(jì)或遞延
E、對于會計(jì)年度中不均勻發(fā)生的費(fèi)用,應(yīng)當(dāng)在中期會計(jì)報(bào)表中預(yù)提或待攤