1、1 中文 3045 字 本科毕业 论文 （ 设计 ） 外 文 翻 译 外文题目 On the principle of prudence in application of 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 practice Abstract: The principle of prudence has been an earlier recognition of national ac
2、counting profession. We 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 av
3、oid weaknesses, to play 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
4、the objective environment 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
5、 of financial accounting 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. 2 A principle of prudence in the enterprise in the
6、 main application of accounting 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, care
7、ful estimate or there is 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
8、 of the losses and expenses 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
9、improvement of business environment 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
10、 in the following aspects: 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 id
11、entified to avoid the delay 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 tha
12、n whichever is more. From 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.
13、 2 The principle of prudence 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, 3 including accounting recognition, measurement, reporting and other aspects. However, in all accounting principles, the princip
14、le of prudence is the most 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
15、 for profits to enable enterprises 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
16、interests of investors and creditors； 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
17、 estimate the decision-making can reduce the risk, and therefore the principle of prudent moderation is conducive to ensuring quality of accounting information to enhance the reliability of accounting information and relevant. 2.2 The lack of prudence principle 2.2.1 Recognition and measurement diff
18、icult. As Chinas current asset information, the price the market mechanism is not sound, coupled with the debt have been invested enterprise businesses and financial condition and continued operating conditions is difficult to identify. The actual operation is highly subjective, subject to accountin
19、g personnel professional quality, professional ability to judge the impact of accounting information is difficult to verify. 2.2.2 accrual being abused, because the specific percentage of impairment of assets by the enterprises make their own determination, while the two-year loss from continuing op
20、erations of listed companies will be ST treatment, three consecutive years losses it would stop listing, listed companies may be less impairment mentioned inflated profits, and some shareholders of listed companies in order to avoid debt, make more impairment. At the same time may have pre-caution late careful, careful post-or pre-caution paradoxical situation. Reposted elsewhere in the paper for free
