稳健性原则是指对某些经济业务或会计事项的处理,在不影响合理反映的前提下,应从不同的处理方法和程序中选择不导致虚增盈利或夸大主权益的方法和程序。具体来说,它意味着,在确定收益和费用时,宁可预计可能发生的损失,而不预计可能发生的收益;在估价资产和负责时,如果不能准确 The principle of conservatism refers to the handling of certain economic business or accounting matters. Without prejudice to reasonable reflection, it should choose methods and procedures that do not result in inflated profits or exaggerated owners’ rights from different treatment methods and procedures. Specifically, it means that when determining the income and expenses, it is better to predict the possible losses, but not the expected benefits; if it is not accurate when the assets are assessed and responsible,