单选题 Which of the following is not among the generally accepted accounting principles?
A. Cash basis. B. Prudence. C. Consistency. D. Going concern.

【正确答案】 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。