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)-在線(xiàn)瀏覽
2025-03-24 01:57本頁(yè)面
【正文】 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 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, whichever is later than whichever is earlier, whichever is less rather than whichever is more. ④ From a Financial Analysis point of view, the principle of prudence in the financial analysis mainly on shortterm solvency, business assets, a preliminary analysis of operational efficiency, to analyzing the prudence principle in China39。 ② production and operations at risk and uncertainties, the implementation of sound Accounting help enterprises to increase the ability to withstand business risk, improve enterprise petitiveness in the market。s current asset information, the price the market mechanism is not sound, coupled with the debt have been invested enterprise businesses and financial condition and continued operating conditions is difficult to identify. The actual operation is highly subjective, subject to accounting personnel professional quality, professional ability to judge the impact of accounting information is difficult to verify. accrual being abused, because the specific percentage of impairment of assets by the enterprises make their own determination, while the twoyear loss from continuing operations of listed panies will be ST treatment, three consecutive years losses it would stop listing, listed panies may be less impairment mentioned inflated profits, and some shareholders of listed panies in order to avoid debt, make more impairment. At the same time may have precaution late careful, careful postor precaution paradoxical situation. Reposted elsewhere in the paper for free 4 download. The existing tax charged to the cost of pr
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