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在我国正式颁布实施的会计基本准则中，稳健性（谨慎性）是较为特殊的一项，从讨论伊始到颁布实施都伴随着激烈的争论，即
Among the basic accounting principles promulgated and implemented in our country, prudence (prudence) is a rather special one. From the beginning of the discussion to the promulgation of the implementation, there is a fierce debate