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《企业会计准则—债权》(征求意见稿)中,应收帐款坏帐确认原则的第二条改为:债务人逾期未履行其偿债义务,且具有明显特征表明无法收回。而现行企业会计制度规定,因债务人逾期未履行其偿债义务超过三年仍然不能收回。虽然仅仅变动了几个字,但内涵发生了很大的变化,取消年限限制,更注重实质,体现了谨慎性原则在我国会计工作中的进一步运用。一、谨慎性原则的内容和现实意义谨慎性原则,又称稳健性原则,或称保守主义。它是针对经济活动中的不确定因素,要求会计人员在进行会计处理时,保持谨慎、安全的态度,充分估计可能发生的风险和损失,尽量少计或不计可能发生
In the “Accounting Standards for Business Enterprises - Debts” (Draft for Comment), the second clause of the principle of recognition of bad debts of accounts receivable is changed as follows: If the obligor fails to perform its debt service obligations overdue and has obvious characteristics indicating that it can not be recovered. The current corporate accounting system stipulates that the debtor can not be recovered because the debtor fails to fulfill its debt service obligations over three years. Although only a few words have been changed, the connotation has undergone great changes, the limitation of years has been canceled, the essence has been more emphasized, and the further application of the principle of cautiousness in accounting work in our country has been shown. First, the content of cautious principles and practical significance Cautious principle, also known as the principle of prudence, or conservative. It is for the economic activities of the uncertainties, requiring accounting personnel in the accounting treatment, to maintain a cautious and safe attitude, a full assessment of possible risks and losses, with minimal or no possibility of occurrence