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会计核算是财务管理中的重要内容,与企业的发展有着非常紧密的联系。谨慎性原则是会计核算过程中必须要严格遵守的原则。谨慎性原则在会计核算中的合理应用,可以强化会计核算质量,避免企业会计核算过程中出现虚增利润的情况。本文就是对谨慎性原则在会计核算中的应用进行分析,希望对相关人员有所启示。
Accounting is an important part of financial management, and has a very close relationship with the development of enterprises. The principle of prudence is the principle that must be strictly observed in the accounting process. The principle of prudence in the accounting application of the reasonable, you can strengthen the quality of accounting, business accounting to avoid inflated profits appear in the process. This article is the analysis of the application of the principle of prudence in accounting, hoping to enlighten the relevant personnel.