谨慎性原则在会计实务中的应用外文翻译 学士学位论文.docx

谨慎性原则在会计实务中的应用外文翻译 学士学位论文.docx

《谨慎性原则在会计实务中的应用外文翻译 学士学位论文.docx》由会员分享，可在线阅读，更多相关《谨慎性原则在会计实务中的应用外文翻译 学士学位论文.docx（10页珍藏版）》请在冰点文库上搜索。

谨慎性原则在会计实务中的应用外文翻译学士学位论文

本科毕业论文（设计）

外文翻译

外文题目Ontheprincipleofprudenceinapplication

oftheaccountingpractice

外文出处

外文作者zhangcuihong

原文：

Ontheprincipleofprudenceinapplicationoftheaccountingpractice

Abstract:

Theprincipleofprudencehasbeenanearlierrecognitionofnationalaccountingprofession.Weshouldfullyunderstandtheprincipleofprudentapplicationofthefundamentalpurpose,strengthsandweaknesses,basedonabetterapplicationofprudenceinaccountingprinciples,withparticularattentiontotheprincipleofprudentapplicationofappropriate,soastoavoidweaknesses,toplayitsfullrole.Inthispaper,theaccountingpracticeintheapplicationtodosomeanalysis.

Keywords:

moderateapplicationofaccountingprincipleofprudence

1.Introduction

WiththecurrentinternationalanddomesticEconomicsituationchanges,enterprisesarefacedwiththeobjectiveenvironmentandtheriskofuncertaintyrises,themarketisthevolatilityofdemandaccountingstaffhadtouseanaccountingmethodtodeterminetheestimatedproceedsofaparticularaccountingperiod.Inordertoreducethearbitrarinessofaccountingestimatesandreducetheriskoffinancialaccountingreportsandattachimportancetotheprincipleofprudentuseofinevitable.Nowhowtounderstandandapplytheprincipleofprudencebecomesthefocusofeveryone'sattention,hereIcantalkaboutsomeviewsonthisissue.

Aprincipleofprudenceintheenterpriseinthemainapplicationofaccounting

Theprincipleofprudenceintheapplicationofforeigncountries,therearetwoscenarios:

First,thelimitedapplications,suchastheUnitedStatesappliedtheprincipleofprudentapproachforthewidespreadadoptionoflargelylowerofcostormarketmethod,carefulestimateorthereisaloss,nosecretpreparations.2ismorewidelyused,suchasGermany,Japan,etc.,allowingprovisionforvariousformsofpreparation.China'sAccountingStandardsandaccountingsystemsrequirethataccountingshouldfollowtheprincipleofprudence,reasonableaccountingofthelossesandexpensesthatmayoccur,butnoprovisionforasecretpreparations.Visible,prudentaccountingprinciplesappliedinourcountryisalimitedsituation.

TheprincipleofprudentuseinChinawasphaseddevelopment.Alongwiththedeepeningofeconomicreformandmarket-orientedimprovementofbusinessenvironmentinwhichtheobjectiveeconomicuncertaintygrowing,accountingInformationuserspaymoreattentiontotherisksanduncertaintiesrelatedtotheinformationrevealed.TheprincipleofprudenceatthisstageinChina'suseofcorporateaccountingcanbesummarizedinthefollowingaspects:

①Fromtheperspectiveofassets.Prudenceprinciplerequiresthefullestimatedcostsofpossiblelossesandtoavoidthevirtualtotalassetvalue.②Fromthedebtperspective.Prudenceprinciplerequiresrecognitionandmeasurementofliabilitiesofenterprisesshouldbeidentifiedtoavoidthedelayandlessdebtaccruedliabilities.③Fromtherevenueperspective.Prudenceprinciplerequiresthatcompaniesarenotexpectedtoreturnthatmayoccur,namelyinidentifyingandmeasuringtheyield,whicheverislaterthanwhicheverisearlier,whicheverislessratherthanwhicheverismore.④FromaFinancialAnalysispointofview,theprincipleofprudenceinthefinancialanalysismainlyonshort-termsolvency,businessassets,apreliminaryanalysisofoperationalefficiency,toanalyzingtheprudenceprincipleinChina'scurrentfinancialaccountingintheiruse.

2Theprincipleofprudenceintheuseofaccountingintheenterprisethetwosidesof

Theprincipleofprudencereflectedintheuseofthewholeprocessofaccounting,includingaccountingrecognition,measurement,reportingandotheraspects.However,inallaccountingprinciples,theprincipleofprudenceisthemostcontroversial.

2.1Theprincipleofprudentuseoftheadvantagesofbusinessprudenceprinciple,byappropriateprovisionforimpairmentofassets,reasonablecostsarerecognizedandprudentrecognitionofincome,assets,squeezedinthe"water",consolidatethefoundationforprofitstoenableenterprisestoprovideaccountinginformationmorerobust.Thebenefitsoftheimplementationoftheprincipleofprudenceismainlyreflectedin:

①assesstheoperatingperformanceofrealoperatorstoevaluatethefulfillmentofitsfiduciaryduties,thereishelpprotecttheinterestsofinvestorsandcreditors;②productionandoperationsatriskanduncertainties,theimplementationofsoundAccountinghelpenterprisestoincreasetheabilitytowithstandbusinessrisk,improveenterprisecompetitivenessinthemarket;③theprincipleofprudententerpriseriskadequatelyestimatethedecision-makingcanreducetherisk,andthereforetheprincipleofprudentmoderationisconducivetoensuringqualityofaccountinginformationtoenhancethereliabilityofaccountinginformationandrelevant.

 2.2Thelackofprudenceprinciple

2.2.1Recognitionandmeasurementdifficult.AsChina'scurrentassetinformation,thepricethemarketmechanismisnotsound,coupledwiththedebthavebeeninvestedenterprisebusinessesandfinancialconditionandcontinuedoperatingconditionsisdifficulttoidentify.Theactualoperationishighlysubjective,subjecttoaccountingpersonnelprofessionalquality,professionalabilitytojudgetheimpactofaccountinginformationisdifficulttoverify.

2.2.2accrualbeingabused,becausethespecificpercentageofimpairmentofassetsbytheenterprisesmaketheirowndetermination,whilethetwo-yearlossfromcontinuingoperationsoflistedcompanieswillbeSTtreatment,threeconsecutiveyearslossesitwouldstoplisting,listedcompaniesmaybelessimpairmentmentionedinflatedprofits,andsomeshareholdersoflistedcompaniesinordertoavoiddebt,makemoreimpairment.Atthesametimemayhavepre-cautionlatecareful,carefulpost-orpre-cautionparadoxicalsituation.Repostedelsewhereinthepaperforfreedownload.

 2.2.3Theexistingtaxchargedtothecostofpre-taxdiffersfromtheaccountingsystem,whentheprovisionforimpairment,theneedtopayupincometax,increasetheenterprise'scashflow,limitingapplicationoftheprincipleofrobustness.Andtheprudenceprincipleandmatchingprinciple,historicalcostprinciple,theauthenticityoftheprincipleofaccrualprinciples,comparabilityprinciple,theprincipleofconsistencythereisconflictingaspects.

2.2.4Someoftheassetsathistoricalcostpricing,andsomeassetsmarkedtomarketvaluation,thelackofconsistency,whenthemarketpricehigherthanthecostofthebalancesheetdoesnotreflectthetruevalueoftheassetsmaydistortthecompany'sannualearningsintheshorttermdelayingthestate'stax,butalsoaffectthequalityofaccountinginformation,managerscannotmakeoptimaldecisions.Andinthepracticalapplicationofdifferententerprisesarenotbalanced,onlyprovisionforimpairmentoflistedcompanies,whilethenationaleconomy,accountingforthedominantpositionofthenon-listedstate-ownedenterprisesarenotclearlydefined.

  Theprincipleofprudencehavebeenrepeatedlycriticized,primarilybecausealsoinitsoperationinpracticeofthesubjectiveandarbitrary,andisnowevolvedtobecomepartoftheprofitsoflistedcompaniesandevenmanipulationofearningsmanagementtool.

 3theimplementationoftheprincipleofprudenceshouldpayattentiontotheproblem

 3.1AccountingStandardstoconstantlyimprove,sothattherelevantaccountingstandardsandsystemsshouldbeoperational.Firstofall,theprincipleofprudenceintheapplicationprocessonhowtograspthe"degree"isthekey.Establishandimproveaccountingstandardscorrespondingtothetermsasfaraspossibletoensureitsfeasibility,suchastheproportionofdifferentmethodsofmeasurementsetupunderanupperandlowerlimits,therecoveryofaccountsreceivableapplicationofLIFOmethod,canguidethecorporateaccountingpractices,butalsoEnterpriseApplicationimpropermeanstoavoidwhitewashreport,sothattheinformationprovidedbyeachcompanywascomparable.Secondly,inordertosolvetheenterprisestoimplementtheprincipleofprudencetoworryabout,inthestatefinancewithinthecarryingcapacity,appropriatetaxpolicyandaccountingpoliciestonarrowdifferences.Ifallenterprisesinaccountingpolicywithintheframeworkoftheaccrualmethodofpreparationoftheirownchoiceandratioofreportedtotaxauthoritiesfortherecord,aftertheauditbycertifiedpublicaccountantsshouldbeallowedinthetaxchargedto.Again,graduallyexpandthescopeofapplicationofprudence,prudenceprincipleinthelistedcompanyaftertheimplementationofthepilotshouldextendthescopeofitsapplicationtonon-listedcompaniestopromotedifferenttypesofenterprisesinthesamemarket,faircompetition,sothatinvestorsandcreditorsbusinessanalysishasstrongcomparabilityofaccountinginformationinordertomakearealandeffectivedecision-makinginformation.Finally,thenotestofinancialstatementsshouldbemoredetaileddisclosureoftheapplicationoftheprincipleofprudence,standardizefinancialdataandnon-financialdatadisclosure,toincreasecorporatetransparencyintheuseofprudence.

3.2Theaccountingstafftoimprovetheoverallqualityofprofessionalethicsandtoimproveaccountingpersonnelprofessionaljudgment.Prudenceprincipleisbasedontheexistenceofuncertainty,avarietyofpossibleissuesshouldmakeareasonableaccounting,whichmustbeadegree,excessivecautionorlackofcautionwillcausethefinancialconditionandoperatingresultsarenotaccuratea