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wen jian xing yuan ze zai cai wu hui ji zhong de ying yong
Author(s): 
Pages: 16-18
Year: Issue:  8
Journal: Xi'an Finance

Keyword:  稳健性原则财务会计研究与开发费用加速折旧法或有负债坏帐准备成本与市价行业会计制度历史成本法会计事项;
Abstract: <正>稳健性原则也称例外原则或限制性原则,是指对于某些经济业务或会计事项,当存在不同处理方法与程序可供选择时,在不影响合理反映的前提下,应尽可能选用一种不导致虚增盈利或夸大所有者权益的做法,它是在客观性原则的条件不存在时的补充原则,它强调不预计可能发生的收益,但承认可能发生的损失.
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