”” •• 准备性原则 准备性原则(principle of readiness) (principle of readiness) •• 又称为“量力性原则”或“可接受性原则” 又称为“量力性原则”或“可接受性原则” •• 主要指...
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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.
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.
足额、及时地提取贷款损失准备金，是银行会计审慎性原则的重要体现之一。
It is important embodying of cautious principle for the bank accounting to draw loan-losing provision sufficiently and in time.
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