2) prudence principle
谨慎性原则
1.
Perfection and Imperfection——A Tentative Study on the Application of Prudence Principle in Accounting;
完美的缺陷——试论谨慎性原则在会计中的运用
2.
Represents and application of prudence principle in the detailed criterion;
谨慎性原则在具体准则中的体现与实际运用
3.
In 1993 prudence principle was introduced to accounting field of our country.
谨慎性原则是财务会计为合理界定财产受托管理人的经营责任而发展起来 ,它反映了会计人员对他们所承担的责任所持的一种态度。
3) discretion principle
谨慎性原则
1.
The Harmonization and Utilization of Discretion Principle and Essence Greater than Form Principle——From the Angle of Ending Inventory Valuation in New Enterprise Accounting Standards;
谨慎性原则与实质重于形式原则的协调运用——新企业会计准则中存货期末计价视角
2.
The discretion principle is one of accounting basic principles,simultaneously also is one kind of widespread management methods.
谨慎性原则是会计核算的基本原则之一,同时又是一种应用较广泛的管理方法。
4) caution principle
谨慎性原则
1.
A thought of caution principle in accounting;
关于会计核算谨慎性原则的思考
2.
This paper expounds the meanings and the essence of the caution principle, introduces the concrete application of the caution principle in the accounting system of the stock enterprise, and sums up the active function of the caution principle.
阐述了谨慎性原则的含义及其本质,介绍了股份制企业会计制度中对“谨慎性原则”的具体应用,并总结了谨慎性原则的积极作用。
3.
This paper briefly expounds the concrete application of the caution principle in our country s accounting display; analyzes and reveals its limitations, and puts forward some corresponding suggestions and measures for improving.
简述了谨慎性原则在我国会计核算中的具体运用情况,分析和揭示了其存在的局限性,并有针对性地提出了一些改进意见和措施。
5) conservatism principle
谨慎性原则
1.
Discussing the Conservatism Principle in Accounting Practice;
试论谨慎性原则在会计实务中的应用
2.
The conservatism principle is the modification of historical principle,has great meaning to reduce company risk and working uncertainty.
谨慎性原则是对历史性原则的修正,对减少企业风险和经营的不确定性具有重大意义,市场的多变性要求会计人员不得不采用会计估计的方法确定特定会计期间的费用、收益,就必须运用谨慎性原则。
6) prudent principle
谨慎性原则
1.
Using prudent principle in business accounting;
谨慎性原则在企业会计中的应用
2.
Proper application of prudent principle in the accounting affairs;
谨慎性原则在会计实务中的正确运用
3.
The application of the prudent principle-analysis of the application of prudent principle to the new"Accounting System in Enterprises;
关于谨慎性原则的应用——新《企业会计制度》中谨慎性原则的运用分析
补充资料：谨慎客观原则
谨慎客观原则——
谨慎客观原则是指证券投资分析师应当依据充分周密的分析研究和完整详实的公开披露的信息资料，恪尽应有的职业谨慎，客观地提出投资分析、预测和建议，不得断章取义或篡改有关资料，以及因主观好恶影响投资分析、预测或建议。
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