謹(jǐn)慎性原則在會(huì)計(jì)實(shí)務(wù)中的應(yīng)用外文翻譯-其他專(zhuān)業(yè)-全文預(yù)覽
【正文】 formation, independent judgments. on the enterprise39。s cash flow, limiting application of the principle of robustness. And the prudence principle and matching principle, historical cost principle, the authenticity of the principle of accrual principles, parability principle, the principle of consistency there is conflicting aspects. Some of the assets at historical cost pricing, and some assets marked to market valuation, the lack of consistency, when the market price higher than the cost of the balance sheet does not reflect the true value of the assets may distort the pany39。s current financial accounting in their use. 2 The principle of prudence in the use of accounting in the enterprise the two sides of The principle of prudence reflected in the use of the whole process of accounting, 3 including accounting recognition, measurement, reporting and other aspects. However, in all accounting principles, the principle of prudence is the most controversial. The principle of prudent use of the advantages of business prudence principle, by appropriate provision for impairment of assets, reasonable costs are recognized and prudent recognition of ine, assets, squeezed in the water, consolidate the foundation for profits to enable enterprises to provide accounting information more robust. The benefits of the implementation of the principle of prudence is mainly reflected in: ① assess the operating performance of real operators to evaluate the fulfillment of its fiduciary duties, there is help protect the interests of investors and creditors。1 中文 3045 字 本科畢業(yè) 論文 （ 設(shè)計(jì) ） 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 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
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