Twelve accounting principles have been prescribed for Business accounting Standards, but some practices are bothered by the fuzzy features of some principles.
虽然我国《企业会计准则》中规定了十二大会计原则，但有些会计原则在具体执行中存在模糊性。
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.
《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。
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