摘要
介绍了谨慎性原则的定义,详细探讨了谨慎性原则在应收账款、其他资产管理、或有事项方面的应用,提出了应用谨慎性原则应注意的问题,以利于企业作出正确的经营决策,有利于保护债权人的利益,从而提高企业在国内外市场上的竞争力。
The following paper introduces the definition of prudential principle, discusses its application in receivable funds on account, other assets management and contingency, and proposes the problems should be noticed during its application, in order to let enterprise make right operation decision, protect the benefits of creditors, and increase enterprise competitiveness in the market at home and abroad.
出处
《山西建筑》
2007年第11期255-256,共2页
Shanxi Architecture
关键词
谨慎性原则
应收账款
固定资产
或有事项
prudential principle, receivable funds on account, fixed assets, contingency
