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jin shen yuan ze zai cang chu qi ye zhong de yun yong
Author(s): 
Pages: 18-19
Year: Issue:  11
Journal: Finance & Accounting for Communications

Keyword:  会计准则 谨慎原则 仓储企业;
Abstract: 谨慎性原则要求企业在会计工作中对资产、负债、收入和费用的确认持谨慎态度 ,当会计人员对某项经济业务或会计事项存在不同的会计处理方法时 ,应选择一种不虚增账面利润、夸大所有者权益的会计处理方法 ;充分估计风险 ,合理核算可能发生的损失和费用 ,以减少企业的经营风险。本文对仓储企业如何运用稳健性原则提出的几点意见。
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