The prudence principle is carried out in the whole course that the accountant checks and calculates, such as confirming standard, measuring and recording methods, and financial report contents.
英
美
- 稳健性原则的要求贯穿于会计核算的全过程,即在确认标准、计量和记录方法、报告的内容等方面均应体现稳健的要求。