谨慎性原则在会计实务中的应用【外文翻译】.doc

文档介绍：本科毕业论文(设计)ountingpractice外文出处http://eng./?i161567#外文作者zhangcuihong原文:ountingpracticeAbstract:,strengthsandweaknesses,ountingprinciples,withparticularattentiontotheprincipleofprudentapplicationofappropriate,soastoavoidweaknesses,,:,enterprisesarefacedwiththeobjectiveenvironmentandtheriskofuncertaintyrises,'sattention,,therearetwoscenarios:First,thelimitedapplications,suchastheUnitedStatesappliedtheprincipleofprudentapproachforthewidespreadadoptionoflargelylowerofcostormarketmethod,carefulestimateorthereisaloss,,suchasGermany,Japan,etc.,'ountingshouldfollowtheprincipleofprudence,ur,,-orientedimprovementofbusinessenvironmentinwhichtheobjectiveeconomicuncertaintygrowing,'ountingcanbesummarizedinthefollowingaspects:①.②.③,namelyinidentifyingandmeasuringtheyield,whicheverislaterthanwhicheverisearlier,whicheverislessratherthanwhicheverismore.④FromaFinancialAnalysispointofview,theprinciple