以下为句子列表：
英文: The objectivity principle holds that the accounting records and financial reports must be based on financial and economic transactions as they actually take place, in order to objectively reflect the financial position and operating results of an enter-pr
中文: 客观性原则要求会计核算应当以实际发生的经济业务为依据，如实反映财务状况和经营成果。
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