| 谨慎性原则浅析 |
| |
| 引用本文： | 常雪梅.谨慎性原则浅析[J].科技情报开发与经济,2001,11(2):82-83. |
| |
| 作者姓名： | 常雪梅 |
| |
| 作者单位： | 太原冶金工业学校, |
| |
| 摘 要： | 文章简要分析了谨慎性原则在会计核算全过程即会计确认、计量、报告等方面应用的作用和意义，具体介绍了它在某些方面的体现。
|
| 关 键 词： | 谨慎性原则 坏帐准备 存货跌价准备 成本与市价孰低法 会计准则 会计核算 |
| 文章编号： | 1005-6033(2001)02-0082-02 |
| 修稿时间： | 2001年2月2日 |
Analysis on Principle of Cautiousness |
| |
| CHANG Xue,mei.Analysis on Principle of Cautiousness[J].Sci-Tech Information Development & Economy,2001,11(2):82-83. |
| |
| Authors: | CHANG Xue mei |
| |
| Institution: | CHANG Xue mei |
| |
| Abstract: | This paper briefly analyses the functions and significance of the priniple of cautiousness in application of the whole process of accounting, that is accounting confirmation, calculation, report and other aspects, and makes concrete introduction of its embodiment in some aspects. |
| |
| Keywords: | principle of cautiousness provision for bad debts stock's reserve against decline in price rule of price or market |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
