资源描述:
《谨慎性原则在会计实务中的应用【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
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