會(huì)計(jì)反應(yīng) (會(huì)計(jì)反應(yīng)具有連續(xù)性、而會(huì)計(jì)監(jiān)督只具有強(qiáng)制性)
會(huì)計(jì)反應(yīng)是指會(huì)計(jì)準(zhǔn)則和規(guī)范對(duì)特定事件或交易進(jìn)行處理時(shí)所產(chǎn)生的效果和影響，與之相對(duì)應(yīng)的是會(huì)計(jì)監(jiān)督，它強(qiáng)調(diào)對(duì)會(huì)計(jì)準(zhǔn)則的遵從和規(guī)范執(zhí)行的強(qiáng)制性監(jiān)督，在會(huì)計(jì)體系中，會(huì)計(jì)反應(yīng)的連續(xù)性是指會(huì)計(jì)程序和方法在處理相似事件或交易時(shí)保持...
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