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在市场经济条件下,市场本身所固有的不确定性给企业的生产和经营带来了各种各样的风险,为了帮助企业管理者克服和避免各种可能的风险,有必要在会计上实行稳健主义原则。稳健主义会计原则在实务上主要表现在:①对固定资产实行加速折旧;②对存货计价采取“成本与市价孰低法”;③预提坏帐准备;④估计其它一些可能发生的损失或费用等。稳健主义会计原则作为西方最主要的会计原则之一,为会计理论和实务的发展作出了巨大的贡献。而我国会计界对稳健主义会计原则存在种
Under market economy, the inherent uncertainty in the market brings various risks to the production and operation of the enterprise. In order to help the enterprise managers to overcome and avoid various possible risks, it is necessary to implement the accounting Principle of prudence. The principle of prudent accounting is mainly manifested in the following aspects: (1) accelerating the depreciation of fixed assets; (2) adopting the “lower of cost and market price” for inventory valuation; (3) accruing bad debt provisions; (4) estimating other possible losses or expenses Wait. As one of the most important accounting principles in the West, the principle of prudentistic accounting has made great contributions to the development of accounting theory and practice. However, there are kinds of accounting principles in our country