2) the cautious punishment thought
慎刑原则
3) "Prudent Person" Rule
"审慎人"规则
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：慎刑
1.谓用刑审慎。
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