稳健性原则 meaning in English
co ervatism principle
conservatism principle
Examples
- Brief discussion on the use of the principle of steadiness in accounting
浅议稳健性原则在企业会计核算中的运用 - As international practice the principle of the stability of our financial accounting in the reform process had once been the theory and practice for a wide range of and
作为国际惯例的稳健性原则在我国财务会计改革过程中曾一度引起理论界和实务界广泛的争议。 - The prudence principle is carried out in the whole course that the accountant checks and calculates , such as confirming standard , measuring and recording methods , and financial report contents
稳健性原则的要求贯穿于会计核算的全过程，即在确认标准、计量和记录方法、报告的内容等方面均应体现稳健的要求。 - The difficult point of this part is identifying the intangible assets created by the enterprise itself . meanwhile , goodwill produced by the company also should be recognized
无形资产确认的难题在于是否应对自创无形资产予以确认，而会计的稳健性原则，会计信息的可比性和相关性都要求我们将自创无形资产确认为企业的资产。 - The author performs research on users " demands and decides the aim of accounting . to realize the objection , the author thinks that the information of assets devaluation should have two qualitative characteristics - - - - - relevance and reliability
为了实现这一目标，资产减值会计信息必须满足一定的质量特征，即相关性和可靠性；必须遵循三个基本原则，即稳健性原则、公认与合法原则以及适应性原则。