英语翻译谨慎性原则是企业会计核算中运用的一项重要原则,《企业会计制度》和已发布的具体会计准则充分体现了这一原则.谨慎性原则的运用,有利于防止虚夸资产、扩大利润等现象的发生,

英语翻译谨慎性原则是企业会计核算中运用的一项重要原则,《企业会计制度》和已发布的具体会计准则充分体现了这一原则.谨慎性原则的运用,有利于防止虚夸资产、扩大利润等现象的发生,
英语翻译
谨慎性原则是企业会计核算中运用的一项重要原则,《企业会计制度》和已发布的具体会计准则充分体现了这一原则.谨慎性原则的运用,有利于防止虚夸资产、扩大利润等现象的发生,能为有关各方提供更加真实可靠的会计信息,但它在运用中具有明显的倾向性、局限性、主观臆断性等弱点.如何正确认识这一原则,区分会计核算遵循的其他原则,是本文探讨的重点

英语翻译谨慎性原则是企业会计核算中运用的一项重要原则,《企业会计制度》和已发布的具体会计准则充分体现了这一原则.谨慎性原则的运用,有利于防止虚夸资产、扩大利润等现象的发生,
Prudence principle enterprises accounting of the use of an important principle,"enterprise accounting system" and has issued specific accounting standards fully embodies this principle.Prudent use of the principles,and prevent practices assets,expand profits,and other phenomenon,for interested parties to provide more true and reliable accounting information,but its use has obvious tendencies and limitations,subjective assumptions such as weaknesses.How to correctly understand this principle,the distinction between accounting principles followed in the other,is the focus of this paper

The discretion principle is in the enterprise accounting a utilizationcardinal principle, "Enterprise Accounting system" and had issuedconcrete accountant the criterion has fully manifested this princ...

全部展开

The discretion principle is in the enterprise accounting a utilizationcardinal principle, "Enterprise Accounting system" and had issuedconcrete accountant the criterion has fully manifested this principle.The discretion principle utilization, is advantageous to preventedphenomenon the and so on bragging property, expanded profitoccurrence, can provide the more real reliable accounting informationfor related all quarters, but it has the obvious tendentiousness, thelimitation in the utilization, decides subjectively weakness and so onnature. How correctly knew this principle, differentiates otherprinciples which the accounting follows, is key point which thisarticle discusses

收起