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1、本科毕业论文（设计）外 文 翻 译外文题目 On the principle of prudence in applicationof the accounting practice 外文出处 http:/ 外文作者 zhangcuihong 原文：On the principle of prudence in application of the accounting practiceAbstract: The principle of prudence has been an earlier recognition of national accounting profession. We
2、 should fully understand the principle of prudent application of the fundamental purpose, strengths and weaknesses, based on a better application of prudence in accounting principles, with particular attention to the principle of prudent application of appropriate, so as to avoid weaknesses, to play
3、 its full role. In this paper, the accounting practice in the application to do some analysis. Keywords: moderate application of accounting principle of prudence 1. Introduction With the current international and domestic Economic situation changes, enterprises are faced with the objective environme
4、nt and the risk of uncertainty rises, the market is the volatility of demand accounting staff had to use an accounting method to determine the estimated proceeds of a particular accounting period. In order to reduce the arbitrariness of accounting estimates and reduce the risk of financial accountin
5、g reports and attach importance to the principle of prudent use of inevitable. Now how to understand and apply the principle of prudence becomes the focus of everyones attention, here I can talk about some views on this issue. A principle of prudence in the enterprise in the main application of acco
6、unting The principle of prudence in the application of foreign countries, there are two scenarios: First, the limited applications, such as the United States applied the principle of prudent approach for the widespread adoption of largely lower of cost or market method, careful estimate or there is
7、a loss, no secret preparations. 2 is more widely used, such as Germany, Japan, etc., allowing provision for various forms of preparation. Chinas Accounting Standards and accounting systems require that accounting should follow the principle of prudence, reasonable accounting of the losses and expens
8、es that may occur, but no provision for a secret preparations. Visible, prudent accounting principles applied in our country is a limited situation. The principle of prudent use in China was phased development. Along with the deepening of economic reform and market-oriented improvement of business e
9、nvironment in which the objective economic uncertainty growing, accounting Information users pay more attention to the risks and uncertainties related to the information revealed. The principle of prudence at this stage in Chinas use of corporate accounting can be summarized in the following aspects
10、: From the perspective of assets. Prudence principle requires the full estimated costs of possible losses and to avoid the virtual total asset value. From the debt perspective. Prudence principle requires recognition and measurement of liabilities of enterprises should be identified to avoid the del
11、ay and less debt accrued liabilities. From the revenue perspective. Prudence principle requires that companies are not expected to return that may occur, namely in identifying and measuring the yield, whichever is later than whichever is earlier, whichever is less rather than whichever is more. From
12、 a Financial Analysis point of view, the principle of prudence in the financial analysis mainly on short-term solvency, business assets, a preliminary analysis of operational efficiency, to analyzing the prudence principle in Chinas current financial accounting in their use. 2 The principle of prude
13、nce in the use of accounting in the enterprise the two sides of The principle of prudence reflected in the use of the whole process of accounting, including accounting recognition, measurement, reporting and other aspects. However, in all accounting principles, the principle of prudence is the most
14、controversial.2.1 The principle of prudent use of the advantages of business prudence principle, by appropriate provision for impairment of assets, reasonable costs are recognized and prudent recognition of income, assets, squeezed in the water, consolidate the foundation for profits to enable enter
15、prises to provide accounting information more robust. The benefits of the implementation of the principle of prudence is mainly reflected in: assess the operating performance of real operators to evaluate the fulfillment of its fiduciary duties, there is help protect the interests of investors and c
16、reditors; production and operations at risk and uncertainties, the implementation of sound Accounting help enterprises to increase the ability to withstand business risk, improve enterprise competitiveness in the market; the principle of prudent enterprise risk adequately estimate the decision-making can reduce the risk, and therefore the principle of pru
