Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.
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。
2
The apportion principle in business financial accounting assess is introduced, the confirmation principle to business's income, cost and product developing expense analyzed.
介绍了企业财务会计核算的配比原则，对企业的收入、费用、产品开发费用的确认原则进行了分析。
3
Not only the traditional accounting theory and practice but also the new-issued accounting standards for business enterprises embody the prudence principle.