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所谓“稳健原则”,简言之,就是客观预计可能发生的损失,但不预计可能发生的收益。具体反映在资产估价与损益计算时,如有多种方法可供选择的话,对资产估计与收益计算宁低勿高,对损失与费用的计算,宁高勿低。例如对存货估价,按照“稳健原则”采用成本与时价孰低法。这是因为:(1)随着时间的流逝,库存物资受自然环境和物质本身变质的影响,其原有的性能下降以致丧失,只能削价处理乃至报废;(2)随着劳动生产率不断提高,成本不断降低,在同业的竞争中,促使经营者降低售价,即薄利多销;(3)季节性商品,适销季节过去后,经营者为了加速资金回笼,减轻利息和费用负担,削价处理;(4)生产技
The so-called “robustness principle” is, in short, an objective estimate of the possible loss, but it does not anticipate any possible gains. Specifically reflected in the valuation of assets and gains and losses, if there are multiple methods to choose from, the asset estimates and income calculations are rather low and not high, and the calculation of losses and expenses is rather high. For example, the valuation of inventory, in accordance with the “prudent principle,” the use of low cost and current prices. This is because: (1) With the passage of time, inventory is affected by the deterioration of the natural environment and the material itself, and its original performance is reduced so that it can only be reduced or even scrapped. (2) As labor productivity continues to increase , The cost continues to decrease, and in the competition among peers, operators are encouraged to lower their selling prices, that is, puerile; (3) Seasonal goods, after the market season has passed, operators are trying to speed up the withdrawal of funds, reduce the burden of interest and expenses, and cut prices. (4) Production Technology