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市场经济由于资金的数额大、流动性强、过程复杂一直存在着巨大风险,使用谨慎性原则是使资金变动在核算中的范围容差缩减到最小,不高估资产权益和利润,也不低估负债费用,达到最符合真实情况的原则之一。作为会计核算中起到监督、评管作用的原则,其在会计实务中的应用必不可少,是规避风险、将企业损失尽可能减到最小的重要手段之一。在实际应用中有预提应收账款中的损失来建立坏账准备;期末存货按“成本与市价孰低法”计价;以“后进先出法”对发出存货进行计价;固定资产按“加速折旧法”计提折旧等等,这些皆运用了谨慎性原则。运用谨慎性原则可以为企业减少税费、加快经济增长,然而使用不当也会使企业走向错误的道路。本文就谨慎性原则在会计实务中的必要性、如何运用以及存在的问题进行简单探讨。
The market economy has always been in great danger because of large amounts of funds, strong liquidity and complicated processes. The principle of prudence is not to be underestimated because it minimizes the scope tolerances of changes in funds in accounting, does not overestimate the value of assets and profits Debt costs, to meet one of the most consistent with the real situation. As the principle that accounting supervision and evaluation plays an important role, its application in accounting practice is indispensable. It is one of the important means to avoid risks and minimize the losses of enterprises. In the practical application, there is a loss from the accrued accounts receivable to establish a bad debt reserve; the ending stocks are denominated in “the lower one of the cost and the market price”; the “first in, first out” method is used to price the issued stock; the fixed Assets depreciated by depreciation, etc., all of which apply the principle of prudence. The principle of prudence can reduce taxes and fees for businesses and speed up economic growth. However, improper use can also lead enterprises to the wrong path. This article briefly discusses the necessity of cautious principle in accounting practice, how to use it and the existing problems.