谁能帮我翻译成英文阿 急用 明天就要用了 谢谢各位大侠

来源:百度知道 编辑:UC知道 时间:2024/07/07 22:23:54
谨慎性原则在我国会计工作运用中经历了萌芽、发展、成熟三个阶段;谨慎性原则在我国的具体应用体现在关于资产减值准备规定方面,新会计制度中规定减值准备的项目由原来的四项增加到现在的八项,这不仅说明了谨慎性原则的重要性,同时保证企业财务资料的真实性;应用谨慎性原则应考虑的问题有:首先要提高会计人员的职业判断能力,同时充分发挥独立审计的外部监督作用,并且将谨慎性原则的运用与会计信息的充分披露有机地结合起来,在这个基础上还要防止过度谨慎。

The careful principle is in the our country the accountancy the work the usage experience embryonic,development,mature three stages;Careful principle's concrete application body in the our country reduces a value to prepare to rule aspect concerning the property now, the provision reduces the item of the value preparation in the new accounting system from original of four items increase to eight of now items, this importance that not only explained a careful principle, promise the reliability of the business enterprise finance data in the meantime;The applied careful sex principle should consider of the problem have:Want to improve the occupation of the accountant judgment ability first, in the meantime well the exertive independence audit of exterior direct function, and attend meeting the usage of careful principle to account an information to publish well organically knot to put together, still need to prevent from on this foundation excessively careful.