求英语帝回答~~这段话怎么翻译啊 万分感谢

求英语帝回答~~这段话怎么翻译啊 万分感谢
谨慎性原则是会计核算应遵循的基本原则之一,是经济发展与管理过程中的必然产物,是企业防范市场经济风险的重要手段.会计处理方法中贯穿着谨慎性原则,谨慎性原则在新的会计准则制度中也被更为广泛地加以应用,其具体应用体现在提取坏账准备、存货计价、加速折旧、无形资产摊销以及商品销售收入、劳务收入方面等方面.然而任何事物都有其两面性,谨慎性原则的应用其实是一把双刃剑.谨慎性原则由于其主观估计的不确定性,以及在应用中的使用不当,也存在诸多问题.因此,在实务中正确地理解与应用谨慎性原则十分重要.在采用时必须把握好“度”,合理的运用谨慎性原则,防止过度谨慎.只有注意如何恰当运用谨慎性原则,才能充分发挥谨慎性原则的重要作用.
芦洋 1年前 已收到1个回答 举报

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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