會(huì)計(jì)謹(jǐn)慎性原則_會(huì)計(jì)謹(jǐn)慎性原則的意義
會(huì)計(jì)原則8個(gè)「財(cái)務(wù)會(huì)計(jì)基礎(chǔ)知識(shí)」1、亦稱可理解性原則,是指企業(yè)的會(huì)計(jì)核算和編制財(cái)務(wù)會(huì)計(jì)報(bào)告應(yīng)當(dāng)清晰明了,便于理解和利用。2、重要性:會(huì)計(jì)信息應(yīng)當(dāng)更加偏向重要交易或者事項(xiàng)。謹(jǐn)慎性原則:會(huì)計(jì)確認(rèn)、會(huì)計(jì)計(jì)量和會(huì)計(jì)報(bào)告時(shí),...