审慎性原则（prudence principle / accounting conservatism）：是指在进行会计核算时，应当合理预计可能发生的损失和费用，而不应预计可能发生的收入和过高估计资产的价值，也不低估负债或费用。
在我国颁布新管帐准则中，审慎性原则得到了进一步的表现。
Promulgates in the new accounting standards in our country, the discrete principle obtained further manifestation.
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.
文章着重研究审慎性原则在我国新管帐准则的应用，并对怎样精确运用审慎性原则举行探究。
The article studies the discrete principle emphatically in our country new accounting standards application, and how to utilize the discrete principle to carry on the discussion correctly.
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