dly110
幼苗
共回答了20个问题采纳率:90% 举报
Prudence principle is one of accounting should follow the basic principles, is the inevitable outcome of economic development and management process, is an important means for enterprises to prevent the risk of market economy. Accounting method runs through the prudence principle, the principle of prudence in the new accounting standards system has been more widely applied to the concrete application embodiment, preparation, extraction of bad debts in inventory valuation, accelerated depreciation, amortization of intangible assets and sales income, labor income etc.. However, everything has its two sides, the application of the principle of prudence is a double-edged sword. The principle of prudence owing to subjective uncertainty, as well as the use of improper in application, there are many problems. Therefore, correct understanding in practice and application of the principle of care is very important. In the time to have a good grasp of the "degree", the reasonable application of the principle of caution, to prevent excessive caution. Only pay attention to how to apply the principle of caution, giving full play to the important role of prudence.
1年前
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