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谨慎原则又称稳健性原则,是指对某一会计事项有多种不同的方法可供选择时应尽可能选用一种不导致企业虚增盈利的做法。谨慎原则是会计核算的一般原则中一条重要原则,在市场经济的条件下,由于经济生活中存在着不确定和风险因素,因此在进行会计核算时,应当遵循谨慎原则,即不预计收益,但可以预计可能发生的损失和费用。这样对企业的长远发展有着决定性的作用,避免只注重短期当前效益造
The principle of prudence, also known as the principle of conservatism, means that when there are many different methods for selecting an accounting item, it should be possible to choose a method that does not lead to inflated profits. The principle of prudence is an important principle in the general principles of accounting. Under the conditions of a market economy, due to the existence of uncertainties and risk factors in economic life, the principle of prudence should be followed when accounting is carried out, that is, no revenue is expected. Can predict the possible losses and expenses. This has a decisive role in the long-term development of the company and avoids focusing on short-term current benefits.