Question

求助!!急~~毕业论文英文摘要翻译~拒绝在线翻译 谢谢了~

本文从谨慎性原则的基本理论入手, 阐述了谨慎性原则的含义及作用,强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求;详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量 、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题;并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。
通过对谨慎性原则的分析研究，充分认识了谨慎性原则在会计实务中存在的问题并根据其提出了相应的对策，使谨慎性原则能够在企业会计中得到更有效的运用，进而使得会计能为企业提供最为真实、准确、充足、全面、及时的相关信息。使我国会计核算体系会进一步完善，企业对抗风险能力得到增加，促使企业乃至整个国民经济得到健康发展，社会更加进步。
关键词：谨慎性原则 会计实务 秘密准备

Answer 1

This article obtained from the discrete principle's elementary theory, to elaborate the discrete principle meaning and the function, the emphasis discrete principle regarding the owner, the superintendent, the creditor as well as accounting personnels' importance; Introduced the discrete principle in our country accounting practice the application necessity and the discrete principle essential requirements; Elaborated the discrete principle to raise the property depreciation preparation, the intangible asset confirmation and the measurement, the fixed asset depreciation method choice, the income confirmation and the measurement, the inventory valuation method choice in detail in the idea, or has the item confirmation and the disclosure aspect main application and manifests; Has studied the discrete principle emphatically, in the property depreciation preparation's confirmation, intangible asset's confirmation and the measurement, the fixed asset depreciation method's choice, the income confirmation and the measurement, the inventory valuation method choice, or has the realistic question which in the item confirmation and the disclosure exists; And how proposed about discrete principle correct utilization several suggestions: The correct processing discrete principle with other each principle's relations, the reduction tax policy and accounting policy's difference, the moderate utilization discrete principle, strengthens the audit supervision, the strengthened intrinsic restraint mechanism, enhances in the accounting standards the discrete principle application feasibility, to strengthen the financial report information to disclose that to enhance business accounting personnel's occupation judgment ability. through to the discrete principle's analytical study, had understood fully the discrete principle the question which existed in the accounting practice and acts according to propose the corresponding countermeasure, enabled the discrete principle to obtain a more effective utilization in business accounting, then enabled accountant to provide for the enterprise is most real, accurately, sufficient, comprehensive, the prompt related information. Will cause our country accounting system to further consummate, the enterprise will resist the risk ability to obtain increases, urges the enterprise and even the entire national economy obtains the healthy development, the society is even more progressive. key word: Discrete principle Accounting practice Secret preparation