What is the conservatism principle?
根据保守主义原则，为了充分考虑到商业环境中的风险，在两种情况下会计师保守点来说应该选择对净收入影响最小的一方（史密斯，2015）。在保守主义原则下，如果有造成损失的不确定性，需要倾向于记录损失。相反，如果记录收益存在不确定性，则要求不记录收益。是指在处理不确定性经济业务的企业，应持谨慎态度。任何可预见的损失和成本应予以记录和确认。相反，如果收入无法确认或确认，则不予记录。因为在市场经济中，企业必然会遇到风险，实施保守主义原则可以在风险发生之前减轻风险。同时，它有助于企业做出正确的业务决策。有利于保护业主和债权人的利益，提高企业在市场上的竞争力（Crawley，2015）。客观原则是反映经济核算工作的基础上，实际发生的财务状况和经营成果。以确定可能的费用或收入；资产损失可能会发生，但尚未发生。保守主义原则在维护业主和企业利益方面的趋势是显而易见的。使企业采取“谨慎行为”实现预期目的。因此，保守主义原则可能会失去客观性。According to conservatism principle, to fully consider the risk in business situations, accountants should be conservative in choosing the one that has the least favorable impact on net income when there are two methods (Smith, 2015).Under the conservatism principle, if there is uncertainty about incurring a loss, it requires tending toward recording the loss. Conversely, if there is uncertainty about recording a gain, itrequirestendingnot to record the gain.Conservatism principle refers to the principle when dealing with uncertain economic and business enterprises, the attitude should be cautious. Any foreseeable losses and costs shall be recorded and confirmed. On the contrary,if the income cannot be recognized or confirmed, it should not be recorded. Because in market economy, enterprises will inevitably encounter risk and to implement the conservatism principle can mitigate risks before them happen. Meanwhile, it helps companies to make the right business decisions. It helps to protect the interests of owners and creditors, and improve enterprise competitiveness in the market (Crawley, 2015). Objective principle is a reflection of economic business accounting work based on the actual occurrence of the financial position and operating results. Conservatism principle requires reflecting the corporate accounting practices to identify possible expenses or income; assets losses may incur but not yet occurred. The tendency of conservatism principle in maintaining owners and corporate interests is obvious. It enables enterprises to adopt "cautious" behaviors to achieve the intended purpose. Therefore, the conservatism principle may lose its objectivity.
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