But, few pay attention to research uncertainty in financial accounting, uncertainty accounting is sure a big difficult problem in accounting which still has so conclusion on the topic.

然而，就财务会计中不确定性问题的研究却屈指可数，可以说会计中的不确定性问题是会计界上的一大难题，是会计学界一个至今尚无定论的课题。

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In accounting, "conservatism" means resolving uncertainty in a manner that minimizes the risk of overstating the company's current financial position.

在会计中，稳健性原则意味着以一种尽量减少夸大公司财务现状之风险的态度处理不确定因素。

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