浅议谨慎原则在煤炭会计中的应用

The Application of the Prudence Principle in the Accounting of Coal Enterprise

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。

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.