| 浅议谨慎原则在煤炭会计中的应用 |
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| 引用本文： | 孙林虎. 浅议谨慎原则在煤炭会计中的应用[J]. 科技情报开发与经济, 2007, 17(32): 133-134 |
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| 作者姓名： | 孙林虎 |
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| 作者单位： | 潞安集团王庄煤矿,山西,长治,046031 |
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| 摘 要： | 从会计实践中存货的发出及期末存货计价、应收账款坏账损失、固定资产的加速折旧、资产的减值准备、短期投资期末计价等方面,详细阐述了谨慎原则在当前会计工作中的具体应用。
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| 关 键 词： | 谨慎原则 煤炭会计 财务管理 |
| 文章编号： | 1005-6033（2007）32-0133-02 |
| 收稿时间： | 2007-09-12 |
| 修稿时间： | 2007-09-12 |
The Application of the Prudence Principle in the Accounting of Coal Enterprise |
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| SUN Lin-hu. The Application of the Prudence Principle in the Accounting of Coal Enterprise[J]. Sci-Tech Information Development & Economy, 2007, 17(32): 133-134 |
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| Authors: | SUN Lin-hu |
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| Abstract: | From the aspects of the stocks in transit,the pricing of the ending stocks,the loss on bad debts in receivables,the accelerated depreciation of the fixed assets,the depreciation reserves of the assets,and the ending pricing of the short term investment,etc.,this paper expounds in detail the concrete application of the prudence principle in the current accounting work. |
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| Keywords: | prudence principle accounting of coal enterprise financial management |
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