Not only the traditional accounting theory and practice but also the new-issued accounting standards for business enterprises embody the prudence principle.
明确其在会计理论和实务中的 体现 ,有利于把握 原则的内涵 ,进一步运用该 原则规范会计实务操作。
Prudence principle is one of the important principles of accounting.
谨慎性原则是会计核算中的一条重要原则。
In China issued the "accounting System" and other specific accounting standards, the principle of prudence has been further reflected.
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。
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