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The purpose is to prevent using prudence principle to regulation profits. 其目的是为了防止企业利用谨慎性原则调节利润。但是,制度中并未对秘密准备作出定义。
The concept of prudence principle,prudence principle and its limitations are discussed in this article. 本文就谨慎性原则及其在我国会计实务中的运用以及其自身的局限性进行了探讨。
Not only the traditional accounting theory and practice but also the new-issued accounting standards for business enterprises embody the prudence principle. 不论是传统的会计理论与实务，还是陆续出台的新的会计准则，无时无处不体现著稳健的原则。
The prudence principle is one of the important principles that must be followed in financial accounting theory and practice. 摘要稳健原则是财务会计理论与实务必须遵循的重要原则之一。
This paper is mainly about the practice and development of prudence principle in enterprises. We analyzed the performance of prudence and the close relationship between the assets impairment and prudence principle. 本文主要阐述谨慎性原则在企业中的发展和应用,分析了谨慎性原则的财务效应,以及资产减值准备与谨慎性的密切联系。
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. 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。
As one of the basic principles in accounting practice, prudence principle is playing an important role in routine duties. 谨慎性原则作为会计操作中的基本原则之一,在日常工作中发挥着重要作用。
Discussion of the Prudence Principle in Accounting Practice 浅谈会计实务中的谨慎性原则
Empirical study on the performance of prudence principle 谨慎性原则的财务绩效分析
Elementary Discussion of Applying Prudence Principle in Investment Criterion 浅谈投资准则中稳健原则的应用
Embodiments of the prudence principle in accounting theory and practice 会计理论与实务对稳健原则的具体表征
General Discussion on Guarantee of Prudence Principle in Practical Application 浅谈谨慎性原则在实际运用中的保证
The Application of the Prudence Principle in the Intangible Asset's Accounting 试述谨慎性原则在无形资产核算中的运用
Arising from or characterized by prudence. 审慎的由于谨慎的，或以谨慎为特征的
They dignified cowardice by calling it prudence. 他们把怯懦美其名曰为谨慎。
Taylor has too much prudence to gamble. 泰勒为人谨慎小心，不会去投机冒险。
The same principle may make for smoother writing. 这同一原则也可使文章写得更通顺。
The system works on the principle that heat rises. 该项装置是按照热力上升的原理运转的。
That valour which is not found on prudence call rashness. 未经深思熟虑的勇武只能称作轻率。
The unbelief of God is our principle. 不信仰上帝是我们的原则。