謹慎性原則在會計實務(wù)中的應(yīng)用外文翻譯-大學(xué)論文

1、中文3045字本科畢業(yè)論文（設(shè)計） 外文翻譯夕卜文題目On the prin ciple of prude nee in applicationof the acco un ti ng practice外文出處 夕卜文作者zhangcuihong原文：On the principle of prudence in application of the accountingpracticeAbstract: The prin ciple of prude nee has bee n an earlier recog niti on of n ati onal acco unting profes

2、si on. We should fully un dersta nd the prin ciple of prude nt applicati on of the fun dame ntal purpose, stre ngths and weak nesses, based on a better applicati on of prude nee in acco unting prin ciples, with particular atte nti on to the prin ciple of prude nt applicatio n of appropriate, so as t

3、o avoid weak nesses, to play its full role. In this paper, the accounting practice in the application to do some analysis.Keywords: moderate applicati on of acco un ti ng prin ciple of prude nee1. In troducti onWith the current international and domestic Economic situation changes, enterprises are f

4、aced with the objective environment and the risk of uncertainty rises, the market is the volatility of dema nd acco un ti ng staff had to use an acco unting method to determine the estimated proceeds of a particular accounting period. In order to reduce the arbitrariness of accounting estimates and

5、reduce the risk of finan cial acco un ti ng reports and attach importa nce to the prin ciple of prude nt use of in evitable. Now how to un dersta nd and apply the prin ciple of prude nce becomes the focus of every on es atte nti on, here I can talk about some views on this issue.iA principle of prud

6、ence in the enterprise in the main application of accounting The principle of prudence in the application of foreign countries, there are two scenarios: First, the limited applications, such as the United States applied the principle of prudent approach for the widespread adoption of largely lower o

7、f cost or market method, careful estimate or there is a loss, no secret preparations. 2 is more widely used, such as Germany, Japan,etc., allowing provision for various forms of preparation. Chinas Accounting Standards and accounting systems require that accounting should follow the principle of pru

8、dence, reasonable accounting of the losses and expenses that may occur, but no provision for a secret preparations. Visible, prudent accounting principles applied in our country is a limited situation.The principle of prudent use in China was phased development. Along with the deepening of economic

9、reform and market-oriented improvement of business environment in which the objective economic uncertainty growing, accounting Information users pay more attention to the risks and uncertainties related to the information revealed. The principle of prudence at this stage in Chinas use of corporate a

10、ccounting can be summarized in the following aspects: From the perspective of assets. Prudence principle requires the full estimated costs of possible losses and to avoid the virtual total asset value. From the debt perspective. Prudence principle requires recognition and measurement of liabilities

11、of enterprises should be identified to avoid the delay and less debt accrued liabilities. From the revenue perspective. Prudence principle requires that companies are not expected to return that may occur, namely in identifying and measuring the yield, whichever is later than whichever is earlier, w

12、hichever is less rather than whichever is more. From a Financial Analysis point of view, the principle of prudence in the financial analysis mainly on short-term solvency, business assets, a preliminary analysis of operational efficiency, to analyzing the prudence principle in Chinas current financi

13、al accounting in their use.2 The principle of prudence in the use of accounting in the enterprise the two sides ofThe principle of prudence reflected in the use of the whole process of accounting, including accounting recognition, measurement, reporting and other aspects. However, in all accounting

14、principles, the principle of prudence is the most controversial.2.1 The principle of prudent use of the advantages of business prudence principle, by appropriate provision for impairment of assets, reasonable costs are recognized and prudent recognition of income, assets, squeezed in the water, cons

15、olidate the foundation for profits to enable enterprises to provide accounting information more robust. The benefits of the implementation of the principle of prudence is mainly reflected in: assessthe operating performance of real operators to evaluate the fulfillment of its fiduciary duties, there

16、 is help protect the interests of investors and creditors; production and operations at risk and uncertainties, the implementation of sound Accounting help enterprises to increase the ability to withstand business risk, improve enterprise competitiveness in the market; the principle of prudent enter

17、prise risk adequately estimate the decision-making can reduce the risk, and therefore the principle of prudent moderation is conducive to ensuring quality of accounting information to enhance the reliability of accounting information and relevant.2.2 The lack of prudence principle2.2.1 Recognition a

18、nd measurement difficult. As Chinas current asset information, the price the market mechanism is not sound, coupled with the debt have been invested enterprise businesses and financialcondition and continued operating conditions is difficult to identify. The actual operation is highly subjective, su

19、bject to accounting personnel professional quality, professional ability to judge the impact of accounting information is difficult to verify.2.2.2 accrual being abused, because the specific percentageof impairment of assets by the enterprises make their own determination, while the two-year loss fr

20、om continuing operations of listed companies will be ST treatment, three consecutive years losses it would stop listing, listed companies may be less impairment mentioned inflated profits, and some shareholdersof listed companies in order to avoid debt, make more impairment. At the same time may hav

21、e pre-caution late careful, careful post-or pre-caution paradoxical situation. Reposted elsewhere in the paper for freedownload.2.2.3 The existing tax charged to the cost of pre-tax differs from the accounting system, when the provision for impairment, the need to pay up income tax, increase the ent

22、erprises cash flow, limiting application of the principle of robustness. And the prudence principle and matching principle, historical cost principle, the authenticity of the principle of accrual principles, comparability principle, the principle of consistency there is conflicting aspects.2.2.4 Som

23、e of the assetsat historical cost pricing, and some assetsmarked to market valuation, the lack of consistency, when the market price higher than the cost of the balance sheet does not reflect the true value of the assetsmay distort the companys annual earnings in the short term delaying the states t

24、ax, but also affect the quality of accounting information, managers can not make optimal decisions. And in the practical application of different enterprises are not balanced, only provision for impairment of listed companies, while the national economy, accounting for the dominant position of the n

25、on-listed state-owned enterprises are not clearly defined.The principle of prudence have been repeatedly criticized, primarily because also in its operation in practice of the subjective and arbitrary, and is now evolved to become part of the profits of listed companies and even manipulation of earn

26、ings management tool.3 the implementation of the principle of prudence should pay attention to the problem3.1 Accounting Standards to constantly improve, so that the relevant accounting standards and systems should be operational. First of all, the principle of prudence in the application process on

27、 how to grasp the degree is the key. Establish and improve accounting standards corresponding to the terms as far as possible to ensure its feasibility, such as the proportion of different methods of measurement set up under an upper and lower limits, the recovery of accounts receivable application

28、of LIFO method, can guide the corporate accounting practices, but also Enterprise Application improper means to avoid whitewash report, so that the information provided by each company was comparable. Secondly, in order to solve the enterprisesto implement the principle of prudence to worry about, i

29、n the state finance within the carrying capacity, appropriate tax policy and accounting policies to narrow differences. If all enterprises in accounting policy within the framework of the accrual method of preparation of their own choice and ratio of reported to tax authorities for the record, after

30、 the audit by certified public accountants should be allowed in the tax charged to. Again, gradually expand the scope of application of prudence, prudence principle in the listed company after the implementation of the pilot should extend the scope of its application to non-listed companies to promo

31、te different types of enterprises in the same market, fair competition, so that investors and creditors business analysis has strong comparability of accounting information in order to make a real and effective decision-making information. Finally, the notes to financial statements should be more de

32、tailed disclosure of the application of the principle of prudence, standardize financial data and non-financial data disclosure, to increase corporate transparency in the use of prudence.3.2 The accounting staff to improve the overall quality of professional ethics and to improve accounting personne

33、l professional judgment. Prudence principle is based on the existence of uncertainty, a variety of possible issues should make a reasonable accounting, which must be a degree, excessive caution or lack of caution will cause the financial condition and operating results are not accurate and revealing

34、, and thus the enterprise users of accounting information in decision-making and so misled. And therefore need to find a prudent application of the principle of balance, so that the principle of prudence to maximize the benefits will be bound by its shortcomings in the minimum. However, in practice

35、the principle of prudence in the implementation and application of the accounting staff to rely on professional judgments, therefore asked the accounting staff need to improve the professional ability to judge, accurately grasp the essence of the principle of prudence in the matter of uncertainty es

36、timates and judgments, seeks to objectivity, impartiality and avoid subjective and arbitrary, to ensure that the principle of prudent use of a moderate. Therefore, to continuously improve the capacity of accountants professional judgment order for the accounting principle of prudence lay the foundat

37、ion for appropriate use.3.3 Enterprise external environment needs further improvement. Should further improve the information, and prices the market mechanism, the use of modern information network Technology regularly publish a variety of asset prices and information for a variety of impairment pro

38、vision for the operability of removing obstacles to fairness and objectivity. In addition, should give full play to the role of an independent audit of the external oversight to prevent abuse and distortion of the principle of prudence, to avoid artificially increasing conflict with other accounting

39、 principles.3.4 The assessment of listed companies to improve evaluation of indicators for assessing operating profit as a companys profitability and operating results of the key indicators. Improve asset impairment evaluation indicators and corporate link between the reduced provision for impairmen

40、t of assets of listed companies to prepare to use the motivation to manipulate earnings. Reposted elsewhere in the paper for free download3.5 deal with the principle of prudent use of full disclosure. The purpose of the use of the principle of prudence is to fully assessthe risks and losses, to avoi

41、d the inflated profits, virtual total assets, to ensure the usefulness of accounting information in decision-making. Therefore, any and caution about the use of the principle will affect the users of accounting information on the current and future information on rational judgments, should be in the

42、 financial report for full disclosure in order to clear the fact that users of information, independent judgments.3.6 on the enterprises internal management purposes and should not place undue reliance on the principle of prudent use of the neglect of the potential for the management of important an

43、d difficult, because the application of the principle of prudence in accounting in the prevention and management of risk to be a part of it is relative to the the occurrence of the economy in terms of business with ex post.Prudence principle is one of the basic principles of accounting, it acts of a

44、 specific accounting guidance plays a very important position. Therefore, we must be careful in accounting practices implement the requirements of the principle of prudence, in good faith to achieve the best use of live.From： zhangcuihong.On the principle of prudence in application of the accounting

45、 practiceEB/OL.10譯文：謹慎性原則在會計實務(wù)中的應(yīng)用摘要：謹慎性原則較早的得到了各國會計界的認可。 我們應(yīng)在充分了解謹慎 性原則應(yīng)用的根本目的、 優(yōu)點和缺點的基礎(chǔ)上， 更好地在會計工作中應(yīng)用謹慎性 原則，尤其注意謹慎性原則應(yīng)用的適度性，以揚長避短，發(fā)揮其最大作用。本文 就其在會計實務(wù)中的應(yīng)用做了一些分析。關(guān)鍵詞：適度應(yīng)用 會計 謹慎性原則1.引言隨著目前國際、國內(nèi)經(jīng)濟形勢的變化， 企業(yè)面臨的客觀環(huán)境和風(fēng)險的不確定性 越來越多，市場的多變性要求會計人員不得不采用會計估計的方法確定特定會計 期間的收益。 為了減少會計估計的隨意性， 降低財務(wù)會計報告的風(fēng)險， 重視謹慎 性原則的運用成

46、為必然?，F(xiàn)在如何理解和應(yīng)用謹慎性原則成為大家關(guān)注的焦點， 下面就此問題本人談些看法。1 謹慎性原則在企業(yè)會計中的主要應(yīng)用 謹慎性原則在國外的應(yīng)用有兩種情形：一是有限應(yīng)用，如美國應(yīng)用謹慎性原則 的方法大致為廣泛采用成本與市價孰低法、謹慎估計或有損失、不設(shè)秘密準備。 二是較廣泛應(yīng)用，如德國、日本等，允許計提各種形式的準備。我國企業(yè)會計準 則及會計制度都要求會計核算應(yīng)當遵循謹慎性原則， 合理核算可能發(fā)生的損失和 費用，但不得計提秘密準備?？梢?，謹慎會計原則在我國屬于有限應(yīng)用情形。謹慎性原則在我國的運用呈階段性發(fā)展。 隨著經(jīng)濟體制改革的深入和市場化程 度的提高， 企業(yè)所處的客觀經(jīng)濟環(huán)境的不確定性越來越

47、高， 會計信息使用者更加 重視與不確定性相關(guān)的風(fēng)險信息的揭示。 現(xiàn)階段謹慎性原則在我國企業(yè)會計中的 運用可以歸納如下方面： 從資產(chǎn)方面來看。 謹慎性原則要求充分預(yù)計可能的損 失和費用， 避免虛計資產(chǎn)價值。 從負債方面來看。 謹慎性原則要求企業(yè)在確認 與計量負債時， 應(yīng)避免延緩確認負債和少計負債。 從收益方面來看。 謹慎性原 則要求企業(yè)不預(yù)計可能發(fā)生的收益， 即在確認和計量收益時， 取其遲而不取其早， 取其少而不取其多。 從財務(wù)分析方面來看。 謹慎性原則在財務(wù)分析中的應(yīng)用主 要是就短期償債能力、 企業(yè)資產(chǎn)運營效率等進行初步分析， 旨在分析謹慎性原則 在中國目前財務(wù)會計中的運用情況。2 謹慎性原則

48、在企業(yè)會計中運用的兩面性謹慎性原則運用體現(xiàn)于會計核算的全過程， 包括會計確認、 計量、報告等各個 方面。但是，在所有會計原則中，謹慎性原則是最具有爭議性的。2.1 謹慎性原則的優(yōu)點 企業(yè)運用謹慎性原則，通過適度計提資產(chǎn)減值準備、合 理確認費用、謹慎確認收入，擠干資產(chǎn)中的 “水分 ”，夯實利潤確定基礎(chǔ)，使企業(yè) 所提供的會計信息更加穩(wěn)健。 實施謹慎性原則的好處主要體現(xiàn)在： 考核經(jīng)營者 真實的經(jīng)營業(yè)績， 評價其受托責(zé)任的履行情況， 有利于保護投資者和債權(quán)人的利 益；企業(yè)生產(chǎn)經(jīng)營面臨風(fēng)險和不確定因素，實行穩(wěn)健會計有利于企業(yè)增強抵御 經(jīng)營風(fēng)險能力， 提高企業(yè)在市場上的競爭力； 謹慎性原則對企業(yè)面臨的風(fēng)險

49、進 行充分估計、可以減少決策風(fēng)險， 因而適度謹慎性原則有利于保證會計信息質(zhì)量， 增強會計信息的可靠性和相關(guān)性。2.2 謹慎性原則的不足2.2.1 確認與計量難度較大。由于我國目前資產(chǎn)信息、價格市場機制尚不健全， 加之債務(wù)企業(yè)和被投資企業(yè)財務(wù)狀況及持續(xù)經(jīng)營狀況很難認定。 實際操作主觀性 很強，受會計人員業(yè)務(wù)素質(zhì)、職業(yè)判斷能力影響，會計信息很難驗證。2.2.2 計提被濫用， 因為資產(chǎn)減值準備的具體比例由企業(yè)自行確定， 而上市公司 持續(xù)經(jīng)營兩年虧損將 ST 處理，三年連續(xù)虧損將停止上市，上市公司就可能少提 減值準備虛增利潤， 而有些上市公司股東為了逃避債務(wù)而多提減值準備。 同時可 能會產(chǎn)生前期謹慎后期不謹慎，或前期不謹慎后期謹慎自相矛盾的情況。2.2.3 現(xiàn)行稅法對稅前列支的費用規(guī)定有別于會計制度的規(guī)定，當計提減值準 備時，還需補交所得稅，增加企業(yè)現(xiàn)金流出，限制了穩(wěn)健性原則的運用。并且謹 慎性原則與配比原則、歷史成本原則、真實性原則，權(quán)責(zé)發(fā)生制原則、可比性原 則、一致性原則存在相沖突的方面。2.2.4 有的資產(chǎn)按歷史成本計價， 有的資產(chǎn)按市價計