谨慎性原则是会计核算中的一条重要原则。
Prudence principle is one of the important principles of accounting.
采用谨慎性原则可以减少企业经营的风险。
Adopting the wariness principle can reduce enterprises management risk.
采用谨慎性原则可以减少企业经营的风险。
Adopting the wariness principle can reduce enterprises' management risk.
计提资产减值准备的理论基础是谨慎性原则。
The theoretic basis of provisional capital depreciation is the principle of caution.
谨慎性原则在各国的会计实务中都有不同的体现。
Different countries have different reflection in their accounting practice.
在采用谨慎性原则的同时，应防止过度谨慎的做法。
While adopting prudence principle, We should defend the excessively prudent method.
资产减值是指在谨慎性原则下，资产可能发生的损失。
The assets cutting value refers to under the prudent principle, losses that the assets may take place.
谨慎性原则是一个众所周知却又很难以完全说清楚的会计原则。
Accounting Conservatism principle is a principle that is well known but very difficult to explain.
但由于谨慎性原则在运用中具有明显的倾向性、主观臆断性等弱点。
But because of the principle of caution in use has obvious tendency, subjective judgement and weaknesses.
但由于谨慎性原则在运用中具有明显的倾向性、主观臆断性等弱点。
However, due to the principle of prudence in the use of an obvious bias, such as subjective weakness.
但谨慎性原则本身存在的局限性使得其如何得到正确运用成为一个需要探讨的问题。
However, the principle of prudence inherent limitations of the use made of how to get the right to be a need to explore the issue.
在我国颁布《企业会计制度》和其他具体会计准则中，谨慎性原则得到了进一步的体现。
In China issued the "accounting System" and other specific accounting standards, the principle of prudence has been further reflected.
非人力资本的人力资源支出费用化处理方式既符合谨慎性原则，也体现成本效益法则的要求。
The treatment for the disbursement costs of the non-human capital resources shall be in comply with the principle of prudence, and shall meet the demand of embodying the law of cost benefits.
谨慎性原则对于会计系统的影响就像水沁入土壤一样，使得整个会计体系到处都有它的痕迹。
Conservatism affects accounting system to the same extent as the water soaks into the soil, which makes all the accounting system has the mark of Conservatism.
《企业会计准则》明确规定了会计核算应当遵循谨慎性原则的要求，合理核算可能发生的损失和费用。
Accounting Standard for business Enterprises stipulates definitely that accounting business should be followed the needs of conservatism principles, and discloses those possible losses and cost fully.
本文着重研究谨慎性原则在我国会计实务中的应用，并对在应用过程中存在的主要问题和对策进行探讨。
This paper focuses on the principle of prudence in the application of accounting practice, and in the application process are the main problems and countermeasures are discussed.
通过分析，提出了解决这一问题的原则与方法：全面性原则、成本效益原则、灵活性原则和谨慎性原则等。
These problems were discussed in this paper and principles and methods for the solution were put forward, such as overall principle, cost-efficiency principle, flexibility and cautious principle.
介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。
Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.
税法和新会计制度在谨慎性原则应用方面存在较大的差异和背离，主要体现在资产、负债、收入及费用方面。
The tax law and new accounting system have quite large difference and deviation in the application of prudent principle, which are primarily embodied in asset, liability, income and expense.
但在会计核算、税务处理及遵循谨慎性原则等方面还存在不协调之处，致使呆帐准备金制度尚未充分发挥其效用。
But there are some problems in accounting audit, taxation treatment and the following of the prudent principle, etc. making the dead loan reserve fund system not play its role.
虽然这个比喻有些言过其实，但却充分反映了在现实情况下，会计界对谨慎性原则进行系统研究的必要性和紧迫性。
Although this metaphor is exaggerated but it fully reflects that it is essential and pressing for the field of accounting to study conservatism systemically in realistic cases.
他披露了多种让人振奋精神的结构化方法，以上所有的方法都坚持着他在新书第一页写到的“科学谨慎性”原则。
He has uncovered various structured ways of perking people up, all of them, he insists on the very first page of his new book, “grounded in careful science”.
由于它的冒犯性，各国均遵循尊重国际礼让，保守并谨慎地签发的原则。
Because of its offensive nature, each issuing country follows the principle of respecting comity and acting with conservatively and cautiously.
由于它的冒犯性，各国均遵循尊重国际礼让，保守并谨慎地签发的原则。
Because of its offensive nature, each issuing country follows the principle of respecting comity and acting with conservatively and cautiously.
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