2) Prudence
[英]['pru:dəns] [美]['prudṇs]
谨慎性
1.
This paper tries to synthesize literatures on prudence at home and overseas,presents its developing process comprehensively and clearly,through which we can know the economic kernel of prudence.
本文试从国内外文献梳理入手,通过较为清晰全面地呈现谨慎性发展的过程,解读谨慎性的经济实质,进而分析新旧会计准则比较中运用谨慎性的主要方面,如：金融工具的确认与计量、资产减值的处理和公允价值的运用,说明其在会计处理中的显著影响。
2.
Therefore, this paper is designed to do a quantitative study on New Accounting Standards and make a comparison of Old and New Accounting Standards from the point of view of value relevance and prudence.
因此,本文利用前面探索得到的估值模型,对新会计准则作了定量研究,着重分析比较新旧会计准则下会计信息的价值相关性和新旧会计准则的谨慎性。
3) prudent insurer
谨慎保险人
1.
And the standard for judging whether the fact is major or not is the principal standard of "prudent insurer", namely, an insurer with a common level of knowledge and foresight in the same market at the current time.
判断事实是否重要的主体标准是"谨慎保险人"标准,即在同一时间和同一市场上具有一般知识水平和预见能力的保险人。
4) 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。
5) 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。
6) 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。
补充资料：陈述性／程序性知识
陈述性／程序性知识
declarative-procedural knowledge
陈述性程序性知识(d eelarative一proeeduralknowledge)现代认知心理学所划分的两种基本的知识类型。陈述性知识指知道是什么，即关于事实的知识;程序性知识指知道怎么做，即关于技能的知识。大部分陈述性知识能够用语言表述，而程序性知识却很难被意识到。例如，大多数人知道怎样骑自行车，但不能用语言清楚地表述出来;而3 X4二12则能用语言表述。前者是程序性知识，后者是陈述性知识。认知心理学主要关心这两类知识在头脑中是怎样被表征的。一般认为，陈述性知识有言语、意象和命题三种表征方式，而程序性知识则是由一套产生式系统来表征的。 (谭立海撰粤藕铃审)
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