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zheng que ren shi he yun yong wen jian xing yuan ze
Author(s): 
Pages: 40
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  稳健性原则资产计价坏帐费用实务处理财务费用一贯性原则业主权益历史成本原则管理费用存货计价;
Abstract: <正> 稳健性原则就是在可供选择的若干方法中倾向于选用对业主权益产生有利影响最少或最不利的一种方法,也就是通常倾向于避免高估资产和收益,尽量采用能使本期净资产和净收益获得最少金额。所以,为了稳健起见,在资产计价时,应选用其较低的那一种计价方法;在负债计价时,应选用较高的金额。确定
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