《企业会计准则》明确规定了会计核算应当遵循谨慎性原则的要求,合理核算可能发生的损失和费用。这一原则在我国会计实务中,在会计确认,会计计量、会计报告等方面都得到了充分运用。谨慎性原则在预计风险、核算可能发生的损失方面有优越性,但只应适当谨慎,不宜过分保守 “Accounting Standards for Business Enterprises” clearly stipulates that accounting should follow the principle of prudence, reasonable accounting for possible losses and costs. This principle has been fully utilized in our accounting practice in terms of accounting verification, accounting measurement and accounting reports. The principle of prudence has advantages in anticipating risk and accounting for possible losses, but only with due care and should not be excessively conservative