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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:Theprincipleofprudencehasbeenanearlierrecognitionofnatio
2、nalaccountingprofession.Weshouldfullyunderstandtheprincipleofprudentapplicationofthefundamentalpurpose,strengthsandweaknesses,basedonabetterapplicationofprudenceinaccountingprinciples,withparticularattentiontotheprincipleofprudentapplicationofappropriate,s
3、oastoavoidweaknesses,toplayitsfullrole.Inthispaper,theaccountingpracticeintheapplicationtodosomeanalysis.Keywords:moderateapplicationofaccountingprincipleofprudence1.IntroductionWiththecurrentinternationalanddomesticEconomicsituationchanges,enterprisesaref
4、acedwiththeobjectiveenvironmentandtheriskofuncertaintyrises,themarketisthevolatilityofdemandaccountingstaffhadtouseanaccountingmethodtodeterminetheestimatedproceedsofaparticularaccountingperiod.Inordertoreducethearbitrarinessofaccountingestimatesandreducet
5、heriskoffinancialaccountingreportsandattachimportancetotheprincipleofprudentuseofinevitable.Nowhowtounderstandandapplytheprincipleofprudencebecomesthefocusofeveryone'sattention,hereIcantalkaboutsomeviewsonthisissue.Aprincipleofprudenceintheenterpriseinthem
6、ainapplicationofaccountingTheprincipleofprudenceintheapplicationofforeigncountries,therearetwo7scenarios:First,thelimitedapplications,suchastheUnitedStatesappliedtheprincipleofprudentapproachforthewidespreadadoptionoflargelylowerofcostormarketmethod,carefu
7、lestimateorthereisaloss,nosecretpreparations.2ismorewidelyused,suchasGermany,Japan,etc.,allowingprovisionforvariousformsofpreparation.China'sAccountingStandardsandaccountingsystemsrequirethataccountingshouldfollowtheprincipleofprudence,reasonableaccounting
8、ofthelossesandexpensesthatmayoccur,butnoprovisionforasecretpreparations.Visible,prudentaccountingprinciplesappliedinourcountryisalimitedsituation.TheprincipleofprudentuseinChinawasphaseddevelopment.Alongwitht
