scrupulousness

The principle of scrupulousness is characteristics of new accounting system , which is shown on the aspects of bad debts , capital depreciation , debts reconstruction , loan interest and selling deadline .

谨慎性原则是新会计制度的重要特征，体现在减值准备和坏帐准备的计提范围、固定资产折旧方法、债务重组、借款费用资本化、摊销期限等五个方面。

He was a stickler for detail and that scrupulousness sometimes infuriated colleagues who were itching to make deals .

他讲究细节，而他的这种谨小慎微有时会得罪那些急于完成交易的同事。

The prewarning of banking risks and defects of internal management increase the degree of exposure to the external threat of banking institution . The distemperedness of the scrupulousness regulation causes banks to undertake excessive risks .

银行业风险预警和内部治理的缺陷增大了银行机构对外部威胁的暴露程度，审慎性规则的不健全使银行承担了过度风险。