Match the definitions with the principles of accounting.

Solution:

This is a matching question. We need to associate each definition with the correct accounting principle.

• A. Принцип объективности (регистрации) - This principle states that all economic operations must be reflected in accounting, be registered throughout all stages of accounting, and be supported by justifying documents, on the basis of which accounting is conducted. This definition corresponds to E.
• B. Принцип осмотрительности (консерватизм) - This principle implies a certain degree of caution in the process of forming judgments, necessary in calculations, carried out in conditions of uncertainty, which allows avoiding the overstatement of assets or income, and the understatement of liabilities or expenses. This definition corresponds to F.
• C. Принцип преемственности - In accounting, it implies a reasonable adherence to national traditions, achievements of domestic science and practice. This definition corresponds to G.
• D. Приоритет содержания над формой - This means that compliance with legal norms and economic expediency of economic events should prevail over the form, regulated by the relevant regulatory documents. This definition corresponds to H.

Answer:

A - E, B - F, C - G, D - H