謹(jǐn)慎性原則在會計實(shí)務(wù)中的應(yīng)用外文翻譯-其他專業(yè)(已修改)
2025-02-04 01:57 本頁面
【正文】 1 中文 3045 字 本科畢業(yè) 論文 （ 設(shè)計 ） 外 文 翻 譯 外文題目 On the principle of prudence in application of the accounting practice 外文出處 外文 作者 zhangcuihong 原文 ： On the principle of prudence in application of the accounting practice Abstract: The principle of prudence has been an earlier recognition of national accounting profession. We should fully understand the principle of prudent application of the fundamental purpose, strengths and weaknesses, based on a better application of prudence in accounting principles, with particular attention to the principle of prudent application of appropriate, so as to avoid weaknesses, to play its full role. In this paper, the accounting practice in the application to do some analysis. Keywords: moderate application of accounting principle of prudence 1. Introduction With the current international and domestic Economic situation changes, enterprises are faced with the objective environment and the risk of uncertainty rises, the market is the volatility of demand accounting staff had to use an accounting method to determine the estimated proceeds of a particular accounting period. In order to reduce the arbitrariness of accounting estimates and reduce the risk of financial accounting reports and attach importance to the principle of prudent use of inevitable. Now how to understand and apply the principle of prudence bees the focus of everyone39。s attention, here I can talk about some views on this issue. 2 A principle of prudence in the enterprise in the main application of accounting The principle of prudence in the application of foreign countries, there are two scenarios: First, the limited applications, such as the United States applied the principle of prudent approach for the widespread adoption of largely lower of cost or market method, careful estimate or there is a loss, no secret preparations. 2 is more widely used, such as Germany, Japan, etc., allowing provision for various forms of preparation. China39。s Accounting Standards and accounting systems require that accounting should follow the principle of prudence, reasonable accounting of the losses and expenses that may occur, but no provision for a secret preparations. Visible, prudent accounting principles applied in our country is a limited situation. The principle of prudent use in China was phased development. Along with the deepening of economic reform and marketoriented improvement of business environment in which the objective economic uncertainty growing, accounting Information users pay more attention to the risks and uncertainties related to the information revealed. The principle of prudence at this stage in China39。s use of corporate accounting can be summarized in the following aspects: ① From the perspective of assets. Prudence principle requires the full estimated costs of possible losses and to avoid the virtual total asset value. ② From the debt perspective. Prudence principle requires recognition and measurement of liabilities of enterprises should be identified to avoid the delay and less debt accrued liabilities. ③ From the revenue perspective. Prudence principle requires that panies are not expected to return that may occur, namely in identifying and measuring the yield, whichev
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