谨慎性原则在会计实务中的应用—外文翻译 学位论文.docVIP

 PAGE 7 本科毕业论文（设计） 外 文 翻 译 外文题目 On the principle of prudence in application of the accounting practice 外文出处 /?i161567# 外文作者 zhangcuihong 原文： On the principle of prudence in application of the accounting practice Abstract: The principle of prudence has been an earlier recognition of national accounting profession. We should fully understand the principle of prudent application of the fundamental purpose, strengths and weaknesses, based on a better application of prudence in accounting principles, with particular attention to the principle of prudent application of appropriate, so as to avoid weaknesses, to play its full role. In this paper, the accounting practice in the application to do some analysis. Keywords: moderate application of accounting principle of prudence 1. Introduction With the current international and domestic  HYPERLINK /?k=Economic Economic situation changes, enterprises are faced with the objective environment and the risk of uncertainty rises, the market is the volatility of demand accounting staff had to use an accounting method to determine the estimated proceeds of a particular accounting period. In order to reduce the arbitrariness of accounting estimates and reduce the risk of financial accounting reports and attach importance to the principle of prudent use of inevitable. Now how to understand and apply the principle of prudence becomes the focus of everyones attention, here I can talk about some views on this issue. A principle of prudence in the enterprise in the main application of accounting The principle of prudence in the application of foreign countries, there are two scenarios: First, the limited applications, such as the United States applied the principle of prudent approach for the widespread adoption of largely lower of cost or market method, careful estimate or there is a loss, no secret preparations. 2 is more widely used, such as Germany, Japan, e