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(一)会计稳健性的衡量指标会计稳健性是指财务会计中的稳健原则,也称审慎原则或者谨慎原则。对于利润表而言,稳健原则通常的含义是预计费用而不预计收入,对于资产负债表而言,稳健原则是不高估资产、不低估负债,其结果是不高估利润、不高估净资产。会计稳健性指标可以用会计指标或者市场指标来衡量。1、会计指标。在任何企业的生命周期内,实现的利润和收到的净现金都是相等的。由于权责发生制的要求,企
(A) the measure of accounting conservatism Accounting conservatism refers to the sound principles of financial accounting, also known as prudential or cautious principles. For the purpose of the income statement, the principle of prudence generally means that the estimated cost is not expected income, for the balance sheet, the principle of prudence is not overvalued assets, not underestimated liabilities, the result is not overestimated profits, not overestimated the net assets. Accounting robustness indicators can be measured using accounting indicators or market indicators. 1, accounting indicators. The profits realized and the net cash received are equal for the life of any business. Due to the accrual system requirements, enterprises