一、CF是否需要会计假设会计假设亦称会计假定,对某些未被认识的会计现象,根据客观的正常情况或趋势所作的合乎情理的判断,而后形成一系列构成会计思想基础的公理或假设,它是会计运行的基本前提和先决条件。“ I. Whether CF Needs Accounting Assumption Accounting assumptions, also known as accounting assumptions, make reasonable judgments on certain unidentified accounting phenomena based on objective and normal circumstances or trends and then form a series of axioms or assumptions that form the basis of accounting ideas , Which is the basic premise and prerequisite for accounting operations. ”