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一、对稳健会计原则的认识稳健原则,实质上不是一种具体的会计业务处理方法,而是一种指导会计行为的思想或信条,其主要目的在于使企业能充分预计风险或损失,防止虚盈实亏,提高企业的继续经营和自我发展的能力。在早期的西方会计实务中,稳健原则充分体现在帐务处理的各个环节。(1)资产的计价和收益的确定要“宁低毋高”。如:采用“备抵法”计提坏帐准备;在存货计价中广泛采用“成本与市价孰低”规则等。(2)负债的确认
First, the steady principle of sound accounting principles is not a specific accounting business approach, but a guiding ideology or creditor accounting behavior, its main purpose is to enable enterprises to fully predict the risk or loss, to prevent the virtual Profits and deficits, improve business continuity and self-development ability. In the early Western accounting practice, the principle of prudence fully embodied in all aspects of the accounting process. (1) The valuation of assets and the determination of income should be “rather low”. Such as: the use of “allowance ” to provide bad debt provision; widely used in inventory valuation “the lower the cost and market price ” rules. (2) Confirmation of liabilities