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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
