Accounting procedures also encourage acquisitive growth. 會(huì )計程序也鼓勵收購式的增長(cháng)。
Even, the convention does not mean that there must be an internal consistency in the use of accounting procedures. 進(jìn)一步說(shuō),一貫性慣例并不意味在會(huì )計程序使用上一定要有一個(gè)內部一致性。