1) accounting conservatism principle
会计稳健性原则
1.
Whether accounting conservatism principle can be carried out efficiently or not has a great relationship with the consequences of accounting policy.
会计稳健性原则是会计政策制定的向导,会计稳健性原则是否得到有效的贯彻与会计政策的实施效果息 息相关。
2) About Conservatism Principle
论会计稳健原则
3) conservatism principle
稳健性原则
1.
On Conservatism Principle and Its Used;
试论稳健性原则及其现实运用
2.
As a general principle of accountant check, conservatism principle provides a favorable tool for enterprises which can deal with uncertain factors and reduce risks.
作为会计核算的一般原则,稳健性原则为企业应对不确定因素,降低风险提供了有利工具,但在烟草企业中则表现出一定的局限性。
3.
In the light of the problems existing in the preparation and application of traditional financial report forms, this paper puts forward some suggestions of making transformation for traditional historical cost based pricing principle, conservatism principle, monetary measuring hypothesis and accounting installment hypothesis on the premise of the accounting.
针对传统财务报表的编制和使用中存在的问题,提出了在市场经济发展和会计信息化的新形势下对传统的历史成本计价原则、稳健性原则以及会计前提中的货币计量假设和会计分期假设进行变革的建议。
4) conservatism
[英][kən'sɜ:vətɪzəm] [美][kən'sɝvə'tɪzəm]
稳健性原则
1.
Through expounding the conception of the intangible assets and analyzing on the cost-like treatment and the capitalized treatment,and as for the affirmation and the discovery of the intangible assets,this paper puts forward a treating method that is based on the capitalization and gives consideration to both the conservatism and matching principle.
通过对无形资产概念的阐述及关于费用化与资本化处理问题的分析,对无形资产的确认和披露提出了以资本化为基调,兼顾稳健性原则与配比原则的处理方法。
2.
Conservatism is a nature responses for uncertainty, and an important convention of financial report.
稳健性原则是会计人员面对不确定性的自然反应,是由来已久的会计原则和惯例。
5) steady principle
稳健性原则
1.
A reasonable and steady principle can evaluate the risks during the enterprise operation, can prevent risks.
合理应用稳健性原则能对企业经营中存在的风险加以合理估计，在风险发生之前将之化解，并对防范风险起到预警作用，有利于企业作出正确的经营决策，有利于保护所有者的利益，有利于提高企业的市场竞争力。
6) conservative principle
稳健性原则
1.
New"enterprise fiscal system"greatly adjusted relative fiscal policy according to conservative principle.
《企业会计制度》按稳健性原则对有关会计政策作了重大调整 ,为会计人员处理会计中不确定事项制定了规则 ,进一步规范了会计核算 ,促进会计信息质量的提
2.
In this paper,proceed from financial management,we have studied how to use conservative principle to reduce the risk in financil management.
本文主要从财务管理的角度 ,探讨了应用稳健性原则使企业在财务活动中减少风险损失的问题。
补充资料：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。 用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定《会计法》 第10条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条