会计谨慎性原则

探讨会计谨慎性原则运用的局限性及改进措施

The Limitation of Accounting Prudence Principle Application and Its Improving Measure

论会计谨慎性原则的实际运用

A Brief Talk on the Application of the Principle of Prudence in Contingent Event

会计谨慎性原则在我国上市公司的实例研究及相关理论探讨

Discussion on the Conservatism Principle of Accounting The Positive Research of Public Enterprise in China and It 's Related Theory Study of Accounting Conservatism Principle

介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。

Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing , fixed asset depreciation , business of bad debt loss and asset decrement .

会计谨慎性原则，是针对经济活动中的不确定性因素，要求人们在会计核算处理上持谨慎小心的态度，将风险损失缩小或限制在较小的范围内。

Prudence principle in accounting refers to the uncertain factors in economic activities , and requires accountant to take a prudent attitude in accounting cost and minimum the risks lost .

浅谈会计的谨慎性原则谨慎性原则的应用及探讨

Discussion on the Conservatism Principle of Accounting The application of prudential principle

浅谈会计的谨慎性原则证券监管的适度性探讨

Discussion on the Conservatism Principle of Accounting

论会计核算的谨慎性原则企业文化的会计学分析

On the Prudential Principle of Business Accounting Accounting Analysis on Corporate Culture

但作为一项会计原则，谨慎性原则既有其合理的一面，同时也存在其固有的局限性。

But as an accounting principles , the principle of caution both its reasonable aspect , but also the existence of its inherent limitations .

税法和新会计制度在谨慎性原则应用方面存在较大的差异和背离，主要体现在资产、负债、收入及费用方面。

The tax law and new accounting system have quite large difference and deviation in the application of prudent principle , which are primarily embodied in asset , liability , income and expense .

浅谈会计实务中的谨慎性原则

Discussion of the Prudence Principle in Accounting Practice

通过设立相关备抵和附加账户，使得会计处理更符合谨慎性原则。

The article tries to make the accounting management be more fitful to cautious principle by establishing the irrelevant preparation mortagage and additional account .

谨慎性原则是在资本得到维持或成本得到弥补才确认收益，资产减值会计的实质是谨慎性原则在企业会计中的具体应用。

In the principle of conservation , only after the capital spent to keep maintenance and cost defrayed to attain compensation can one calls it earnings . Only after the application of principle of conservation in enterprise businesses can one get the substance of assets decrement accounting .

论会计稳健性原则浅谈会计的谨慎性原则

TALKING ABOUT THE PRINCIPLE OF THE ACCOUNTANTS PRUDENCE Discussion on the Conservatism Principle of Accounting

从会计结构的角度论述了我国新会计制度采用谨慎性原则的必要性，我国会计结构中包含谨慎性原则，以及谨慎性原则在我国现代会计工作中的运用。

This paper discusses about the application of the wariness principle in modern accounting work the necessity of adopting wariness accounting principle in the new accounting system from the angle of accounting structure .

本文以国际会计惯例为基础，从会计结构的角度，详细的论述我国新会计制度采用谨慎性会计原则的必要性与可能性，以及谨慎性原则在我国现代会计中的运用；

This text based on international accounting convention in terms of accounting structure deals with in detail the necessity and possibility of the prudent accounting principle accounting system of our country , and the prudence application of our country 's modern accounting .