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真实性原则、谨慎性原则与相关性原则都是市场经济对会计核算的基本要求。理清资产减值准备怎样反映这三大原则,有助于我们正确和深入地理解资产减值准备的本质和意义。本文拟在此方面作粗浅的论述。
The principle of authenticity, the principle of prudence and the principle of relativity are the basic requirements of the market economy for accounting. It is helpful for us to understand the nature and significance of asset impairment provision correctly to clarify how these three major principles are reflected in the asset impairment provisions. This article intends to make a superficial discussion in this respect.