谨慎性英语会计

皮皮鲁精灵你太厉害了,佩服.................................自愧不如

Caution is the quality of accounting information of a request, which the accounting is widely used. In the basic norms of accounting, business transactions or matters recognition, measurement and reporting should be maintained due diligence, do not overestimate the income or assets, liabilities or underestimated costs. China prudent in the use of the existence of positive significance, but there are also a use of a certain issue. Will be summarized in the article from the current research results on the basis of carefully elaborated on the criteria in the relevant assets and the application of how to play the positive role of the cautious and prudent and to improve the view. Key words translation Caution: the quality of accounting information requirements: accounting criteria: the quality of accounting information requirements: Stock: fixed assets: Intangible Assets: Impairment of Assets

Under the market economy condition, because of competition day by day turn worse of the risk, accountancy place of objective economy environment of indetermination's degree more and more Gao, the accountancy be indetermination existence, mean risk of existence, the careful sex principle in the accountancy work be what people adopt to get around risk, protection oneself of a kind of method.This text main elaborate the concept of careful sex principle and basis, concrete application and at along with accounting system thorough development should attention of problem.纯属手打和自己翻译，给个辛苦分了啊

Prudent accounting principles, on accountant is a fixed function, it requires the general principles of the enterprise in the face of uncertainty factors in professional judgment, should maintain necessary cautious, fully estimated to various liabilities, losses and expenses, as far as possible or no plan of assets and income may be. But as an accounting principles in practice, it has obvious tendency, subjective judgement and limitations. The paper introduces the principle of prudent accounting in China and the meaning of present situation of the application of the system, and expounds the principle of caution in accounting application, reveals the existing problems, and puts forward some Suggestions and measures.