第30题: [单项选择]Which of the following is not among the generally accepted accounting principles A. Cash basis. B. Prudence. C. Consistency. D. Going concern. 参考答案:A 答案解析: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。