论文部分内容阅读
谨慎性原则是企业会计核算和处理过程必须坚持的一项原则,是针对一些外在或内在的不确定因素进行运用判断、估计时,要采取的一种处理态度,以避免虚夸资产和收益,减少企业的经营风险。
The principle of cautiousness is a principle that must be adhered to in the process of accounting and processing in the enterprise. It is a kind of attitude to be taken when judging and estimating for some external or internal uncertainties in order to avoid exaggerating the assets and profits, Reduce business risk.