浅谈会计实务中的谨慎性原则

Discussion of the Prudence Principle in Accounting Practice

谨慎性原则作为会计操作中的基本原则之一,在日常工作中发挥着重要作用。文章从资产的定义、收益确认、财务分析等不同角度分析了谨慎原则在会计实务中的具体运用。

As one of the basic principles in accounting practice, prudence principle is playing an important role in routine duties. This article, from the respects of financial analysis, asset definition and profit fixing, analyzed the application of prudence principle in accounting practice.