本科毕业论文（设计）外文翻译外文题目Ontheprincipleofprudenceinapplicationoftheaccountingpractice外文出处http://eng.hi138.com/?i161567#外文作者zhangcuihong原文：OntheprincipleofprudenceinapplicationoftheaccountingpracticeAbstract:Theprincipleofprudencehasbeenanearlierrecognitionofnationalaccountingprofession.Weshouldfullyunderstandtheprincipleofprudentapplicationofthefundamentalpurpose,strengthsandweaknesses,basedonabetterapplicationofprudenceinaccountingprinciples,withparticularattentiontotheprincipleofprudentapplicationofappropriate,soastoavoidweaknesses,toplayitsfullrole.Inthispaper,theaccountingpracticeintheapplicationtodosomeanalysis.Keywords:moderateapplicationofaccountingprincipleofprudence1.IntroductionWiththecurrentinternationalanddomesticHYPERLINK"http://eng.hi138.com/?k=Economic"Economicsituationchanges,enterprisesarefacedwiththeobjectiveenvironmentandtheriskofuncertaintyrises,themarketisthevolatilityofdemandaccountingstaffhadtouseanaccountingmethodtodeterminetheestimatedproceedsofaparticularaccountingperiod.Inordertoreducethearbitrarinessofaccountingestimatesandreducetheriskoffinancialaccountingreportsandattachimportancetotheprincipleofprudentuseofinevitable.Nowhowtounderstandandapplytheprincipleofprudencebecomesthefocusofeveryone'sattention,hereIcantalkaboutsomeviewsonthisissue.AprincipleofprudenceintheenterpriseinthemainapplicationofaccountingTheprincipleofprudenceintheapplicationofforeigncountries,therearetwoscenarios:First,thelimitedapplications,suchastheUnitedStatesappliedtheprincipleofprudentapproachforthewidespreadadoptionoflargelylowerofcostormarketmethod,carefulestimateorthereisaloss,nosecretpreparations.2ismorewidelyused,suchasGermany,Japan,etc.,allowingprovisionforvariousformsofpreparation.China'sAccountingStandardsandaccountingsystemsrequirethataccountingshouldfollowtheprincipleofprudence,reasonableaccountingofthelossesandexpensesthatmayoccur,butnoprovisionforasecretpreparations.Visible,prudentaccountingprinciplesappliedinourcountryisalimitedsituation.Th