谨慎性是指某一财务会计事项有几种处理方案可供挑选时,应当选用对财务会计报表使用者所产生影响的乐观程度最小的那一方案。企业进行会计核算时,应当遵循谨慎性原则,避免虚记资产或收益、少记负债或费用。 Caution refers to a financial accounting matters when there are several options to deal with, you should choose the users of financial statements, the least optimistic about the impact of the program. When conducting business accounting, enterprises should follow the principle of prudence, avoid false assets or income, and record debt or expenses less frequently.