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.
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.
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.
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.
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.
《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.
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.
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.
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.
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.
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.
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.
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