【文章內(nèi)容簡介】 應(yīng)用時間、范圍和程度，以結(jié)合起因與其他會計原則的沖突而對企業(yè)的財務(wù)狀況、經(jīng)營成果及現(xiàn)金流量，因稅法對當(dāng)期利潤額的影響程度，從而使企業(yè)的利益相關(guān)者準(zhǔn)確把握企業(yè)的財務(wù)狀況，防止沖突進一步惡化而誤導(dǎo)企業(yè)會計信息使用者，并提高企業(yè)的信用程度。 10 5 結(jié)束語 通過上文的分析和比較，本文主要得出以下結(jié)論： 第一， 會計的謹(jǐn)慎性貫穿于會計工作的始終，它對于會計人員和會計工作本身都起到很大的規(guī)范作用。 第二，謹(jǐn)慎性的運用主要在于對資產(chǎn)方 面，例如應(yīng)收賬款，壞賬準(zhǔn)備，存貨，長期股權(quán)投資，投資性房地產(chǎn)，以及固定字長的計量和無形資產(chǎn)的計量 ， 都起到很大的作用。 11 參考文獻 [1] 宋翠翠 .《中小企業(yè)管理與科技》 .202211 月上旬刊 [2] 朱從華 .《論謹(jǐn)慎性原則在會計核算中的應(yīng)用》 .“中華會計網(wǎng)?！?.20223 [3] 肖斌 .《新會計準(zhǔn)則中謹(jǐn)慎性原則的應(yīng)用探討》 .“中華會計網(wǎng)?！?.20226 [4] 劉相禮 .《謹(jǐn)慎性原則在會計核算中的體現(xiàn)及其利弊分析》 .“經(jīng)濟師 ” .2022 [5] 王曉紅 .《簡析謹(jǐn)慎性原則在企業(yè)會計核算實務(wù)中的應(yīng)用》 .“科技創(chuàng)業(yè)月刊 ” [6] 季桂榮 .《 謹(jǐn)慎原則在我國企業(yè)會計中的正確運用 》 .“ 商場現(xiàn)代化 ” .2022 [7] 王武勤 .《 淺談謹(jǐn)慎性原則在新會計準(zhǔn)則下的運用 》 .“ 中國總會計師 ” .2022 [8] 吳暉 .《 謹(jǐn)慎性原則在企業(yè)會計中的具體體現(xiàn) 》 .“ 河南科技 ” .2022 12 致 謝 從開始寫作至本論文最終定稿，總共花費了我一個月以來所有的業(yè)余時間。雖說在繁忙的學(xué)習(xí)之余要完成這樣一篇論文的確不是一件很輕松的事情 ，但我內(nèi)心深處卻滿含深深的感激之情。感謝王萍，李霞，鄭哲等任課老師，是你們讓我能夠靜靜地坐下來，在知識的海洋里吸取更多的營養(yǎng)，從而能夠為自己進一步地加油充電。通過論文的撰寫，使我能夠更系統(tǒng)、全面地學(xué)習(xí)有關(guān)財務(wù)新型的、先進的前沿理論知識，并得以借鑒眾多專家學(xué)者的寶貴經(jīng)驗，這對于我今后的工作和我為之服務(wù)的企業(yè)，無疑是不可多得的寶貴財富。由于本理論水平比較有限，論文中的有些觀點以及對企業(yè)示例的歸納和闡述難免有疏漏和不足的地方，歡迎老師們指正。 13 為你提供優(yōu)秀的畢業(yè)論文參考資料，請您刪除以下內(nèi)容， O(∩_∩)O 謝謝?。?！ 2 Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the sevenday Chinese 為你提供優(yōu)秀的畢業(yè)論文設(shè)計參考資料，請您刪除一下內(nèi)容，O(∩_∩)O 謝謝！?。?National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may bee more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and acmodation prices, with the possibility that there will be no rooms available. It is also mon that you39。 ll wait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the weeklong holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the uping Golden Week it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the remended travelling route, China Inner Mongolia Arxan — Hailar — Manzhouli. It is also the joint of the four prairies across the SinoMongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of geous colors all the year round the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name Haren Arxan means hot holy water in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the country39。s largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You cannot miss out the Autumn of Arxan. It is definitely the best with brightlycolored scenery full of emotions. Autumn in the northern part of the country es earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland. Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder. The silver birch turns golden, while the larch is still proudly green. Y