谨慎性原则在会计实务中的应用—外文翻译 学士学位论文.doc

谨慎性原则在会计实务中的应用—外文翻译 学士学位论文.doc

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1、本科毕业论文(设计)外文翻译外文题目Ontheprincipleofprudenceinapplicationoftheaccountingpractice外文出处http://eng.hi138.com/?i161567#外文作者zhangcuihong原文:OntheprincipleofprudenceinapplicationoftheaccountingpracticeAbstract:Theprincipleofprudencehasbeenanearlierrecognitionofnationalaccountingpro

2、fession.Weshouldfullyunderstandtheprincipleofprudentapplicationofthefundamentalpurpose,strengthsandweaknesses,basedonabetterapplicationofprudenceinaccountingprinciples,withparticularattentiontotheprincipleofprudentapplicationofappropriate,soastoavoidweaknesses,toplayitsfu

3、llrole.Inthispaper,theaccountingpracticeintheapplicationtodosomeanalysis.Keywords:moderateapplicationofaccountingprincipleofprudence1.IntroductionWiththecurrentinternationalanddomesticEconomicsituationchanges,enterprisesarefacedwiththeobjectiveenvironmentandtheriskofuncer

4、taintyrises,themarketisthevolatilityofdemandaccountingstaffhadtouseanaccountingmethodtodeterminetheestimatedproceedsofaparticularaccountingperiod.Inordertoreducethearbitrarinessofaccountingestimatesandreducetheriskoffinancialaccountingreportsandattachimportancetotheprinci

5、pleofprudentuseofinevitable.Nowhowtounderstandandapplytheprincipleofprudencebecomesthefocusofeveryone'sattention,hereIcantalkaboutsomeviewsonthisissue.AprincipleofprudenceintheenterpriseinthemainapplicationofaccountingTheprincipleofprudenceintheapplicationofforeigncountri

6、es,therearetwo7scenarios:First,thelimitedapplications,suchastheUnitedStatesappliedtheprincipleofprudentapproachforthewidespreadadoptionoflargelylowerofcostormarketmethod,carefulestimateorthereisaloss,nosecretpreparations.2ismorewidelyused,suchasGermany,Japan,etc.,allowing

7、provisionforvariousformsofpreparation.China'sAccountingStandardsandaccountingsystemsrequirethataccountingshouldfollowtheprincipleofprudence,reasonableaccountingofthelossesandexpensesthatmayoccur,butnoprovisionforasecretpreparations.Visible,prudentaccountingprinciplesappli

8、edinourcountryisalimitedsituation.TheprincipleofprudentuseinChinawasphaseddevelopment.Alongwitht

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