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谨慎性原则是指会计人员对某些经济业务或会计事项存在不同的会计处理方法和程序可供选择时,在不影响合理选择的前提下,以尽可能选用一种不虚增利润和夸大所有者权益的会计处理方法和程序进行会计处理,要求合理核算可能发生的损失和费用。运用谨慎性原则,可以减少企业经营风险。由此许多人认为这就是谨慎性原则的本质。实际上,减少企业经营风险只是谨慎性原则的作用之一。
The principle of prudence refers to the accounting personnel for certain economic business or accounting matters there are different accounting treatment methods and procedures to choose from, without affecting the reasonable choice of the premise, as far as possible to choose an increase in profits and exaggerate all The accounting treatment of the rights and interests of accounting methods and procedures for accounting, requiring a reasonable accounting of possible losses and costs. Use the principle of prudence, can reduce the business risk. Many believe that this is the essence of the principle of prudence. In fact, reducing business risk is only one of the principles of prudence.