Accounting Conservatism principle is a principle that is well known but very difficult to explain.
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。
However, conservatism principle will survive for the existence of uncertainty of accounting items.
但会计事项不确定性的存在使得稳健原则将会一直存续下去。
On one hand, appropriate conservatism principle is the outcome of theory deducing; on the other hand, it is also necessary choice of accounting reality.
适度稳健原则一方面是理论演绎的结果，另一方面又是会计现实必然的选择。
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