英语翻译谨慎性是我国一项会计信息质量要求,它在会计核算中的得到广泛运用.在会计基本准则中规定,企业对交易或者事项进行确认

Prudence is a requirement of accounting information quality in our country and is widely applied in accounting treament.The basic accounting principles stipulate that an enterprise should be prudent in acertaining,measuring,and reporting a transaction or item but not over-estimate assets or profits and under-estimate liabilities or costs.Application of the prudency principle in our country has had a positive influence,but problems remain.This paper,based on summarizing and referencng the current research findings in this area,focused on discussing the use of the rule of prudency in the related principles of assets and raised issues on how to fully utilize the positive influence of prudency rule and on how to perfect this principle.
Key words:quality of accounting information; accounting principle; requirements on the quality of accounting information; inventory; fixed assets; intangible; asset write-off

Caution is the quality of accounting information of a request, which the accounting is widely used. In the basic norms of accounting, business transactions or matters recognition, measurement and repo...