謹慎性 的英文怎麼說
中文拼音 [jǐnshènxìng]
謹慎性
英文
conservatism-
Its inhabitants, by nature acquisitive and cautious, economical, tenacious, had learnt to worship the word "smart".
它的成員，盡管天性貪婪，謹慎，節儉，堅韌，卻學會了崇拜「時髦」這兩個字。This thesis is planed to analyze and demonstrate this obligation in detail, and tries to clarify the issues below : 1, the differences in the obligation standards among the carrier, the common carrier and the bailee, and the differences in the obligation standards between care of cargo and making the ship seaworthy ; 2, combined with the cases and shipping practice, solving the problems which is produced in fulfilling the obligation ; 3, with the principle of law, analyzing the character of the responsibility which should assume when the care of cargo obligation is breached ; 4, introducing the provisions about care o f cargo obligation in preliminary draft instrument on the carriage of goods by sea and expressing my opinions
本文擬對這一義務進行詳細的分析和論證，試圖闡明以下幾個方面的問題： 1 、承運人管貨義務所要求的「妥善和謹慎」的標準與公共承運人、託管人管貨義務的標準的區別，與承運人適航義務的標準「克盡職責」的區別； 2 、結合有關案例和航運實務，分析該條文字面所表述的管貨義務的各個環節在實際運用中的相關問題； 3 、從法理的角度分析違反管貨義務所應承擔的責任的性質； 4 、介紹正在制訂的《海上貨物運輸法》 （草案）中關于承運人管貨義務的規定，並提出自己的意見。Among normative irrationalists may be included d. h lawrence for his glorification of primal instinct as against bourgeois prudence and calculation.
規范的理性主義者可包括DH勞倫斯，因為他贊美原始本能而鄙視資產階級的謹慎和算計。Prudence principle is the economic activities of the factors of uncertainty, ask people in the accounting treatment adopted a cautious attitude in order to cope with the complexity of the external economic environment changes, the risks to narrow or limit losses in the smaller range
謹慎性原則，是針對經濟活動中的不確定性因素，要求人們在會計核算處理上持謹慎小心的態度，以應付紛繁復雜的外部經濟環境的變化，將風險損失縮小或限制在較小的范圍內。Applied analysis of prudence principle in accounting practice
謹慎性原則在會計實務中的運用分析The author takes the views that conservatism is the representation of protecting and balancing the benefit of the proprietors of the property rights of accounting information, conservatism convention is the outcome of the institutional change of the property rights of accounting information, the inspiration of conservatism ' s innovation comes from the institutional change of the property rights of accounting information and its innovation, moreover, from the perspectives of the theory of agent - principal, since the choosing of conservative accounting polices must be provided with some economic consequences, the pursuing of economic benefits by different properties makes conservatism has its realistic conditions and objective factors that make it exist
本文經過論證認為：謹慎性原則是保護和均衡會計信息各產權主體利益的重要體現，謹慎性慣例的產生是會計信息產權制度變遷的產物，其發展動因來自於會計信息產權制度的變遷及其發展變革；另外，從委託代理理論的角度來看，在信息不對稱的現實情況下，謹慎性會計政策的選擇必然會具有一卜加沈運學院mi ：學位淪上摘真定的經濟後果，各個利益關系主體對于相關利益的追求使得謹慎性原則有了其存在的現實條件或客觀因素。Accounting conservatism principle is a principle that is well known but very difficult to explain
謹慎性原則是一個眾所周知卻又很難以完全說清楚的會計原則。First of all, this thesis proceeds from relation between conservatism principle and uncertainty in accounting system. it expounds the fountain from which the conservatism principle comes into being and it ' s inherent logic contradiction
本文首先從謹慎性原則與會計中不確定性的關系出發，論證了謹慎性原則產生的本源及其內在邏輯矛盾問題。This thesis expounds the problems about conservatism principle ' s inspiration of innovation and the factors that make it exist from the perspectives of the property right of accounting information and its institutional changes and the theory of agent - principal
會計信息的產權理論和委託代理理論分別為本文提供了論證了謹慎性原則的發展變革動力及其得以存在的客觀因素等問題的理論依據。The author holds that the conservatism principle is a kind of accounting reflection modes that is formed from the uncertainty in accounting, that conservatism principle adopting the reflection mode agglutinated with rational and unrational reflection mode to uncertainty in accounting is the essential reason for it ' s inherent logic inconsistency, that accounting system adopting different disposal procedure and reflection mode to uncertain economic businesses is the material exhibition of the principle ' s inherent logic inconsistency
本文認為，謹慎性原則是應會計中的不確定性而形成的會計反映模式，對會計中的不確定性採取理性與非理性相互膠合的反映模式是其本身形成內在邏輯不一致性的本質原因，而會計系統對不同質的不確定性經濟業務採取不同的會計處理和反映模式是謹慎性原則內在邏輯不一致性的具體表現。Following, on the basis of above - mentioned theoretic analysis this thesis points out that the inherent logic contradiction in conservatism is the essence of its paradox. because conservatism itself possesses unavoidable inherent logic inconsistency, a great deal of contradictions and conflicts were brought about in accounting system in the application iv of conservatism to accounting system. it may be said, these contradictions and conflicts are the representation of the conservatism ' s paradox
接下來，筆者在上述理論分析的基礎上指出，謹慎性原則本身的內在邏輯矛盾是形成其悻論的本質內容，正是由於謹慎性原則本身具有不可避免的內在邏輯不一致性，才使得其運用於會計系統中產生了諸多矛盾和沖突，可以說，這些矛盾和沖突是謹慎性原則悼論的外在表現。Discussion on the application of the caution principle in the accounting practice
論謹慎性原則在會計實務中的運用On the problems and solutions in the application of the discretion principle
淺談謹慎性原則運用中存在的問題及對策The application of the prudence principle in the intangible asset ' s accounting
試述謹慎性原則在無形資產核算中的運用The principle and the strategy choice our country should follow in internationalization of accountant criterion
論謹慎性原則在新會計準則中的體現及實際運用( 4 ) before dealing with the business of the derivative financial instruments, it should be make clear what is the purpose of t
（ 5 ）由於衍生金融工具交易具有較高的風險性，因而應以謹慎性原則為理論依據。But as an accounting principles, the principle of caution both its reasonable aspect, but also the existence of its inherent limitations
但作為一項會計原則，謹慎性原則既有其合理的一面，同時也存在其固有的局限性。Conservatism affects accounting system to the same extent as the water soaks into the soil, which makes all the accounting system has the mark of conservatism
謹慎性原則對于會計系統的影響就像水沁入土壤一樣，使得整個會計體繫到處都有它的痕跡。That is to say, auditing agencies and auditors are subjects ; government administration activities are audit object ; the audit goals are to evaluate economy, efficiency and effectiveness of government administration activities and provide proposals for improvement ; evaluation and its extending service are the emphasis of audit function. the content includes auditing of economy, efficiency and effectiveness. collecting, analyzing and evaluating techniques are used in auditing, the characteristics of which are that the range of audit is large and variable, audit object is indirect and difficult to be quantified and so on
可見，審計主體是審計機關及審計人員：審計客體是政府部門公共管理活動；審計目標是評價政府部門公共管理活動的經濟性、效率性和效果性，為改善公共管理效果提供意見和建議；審計職能更偏重於審計評價以及由此延伸出來的服務職能；審計內容包括經濟性審計、效率性審計和效果性審計；審計方法有搜集方法、分析方法和評價方法：審計特點包括審計范圍的廣泛性和變化性，審計對象的間接性和難以量化性，審計指標的針對性和靈活性，審計方法的復雜性和綜合性，審計判斷的專業性和謹慎性，審計結論的建設性，后續審計的必要性。Historical cost principle, realized - matching principle and conservative principle in traditional income statement have showed their disadvantages ; therefore, many accounting standards commitments of different countries brought advices to improve financial performance report. this reform has been the tide
傳統損益表的歷史成本計量屬性、實現?配比原則、謹慎性原則等方面已暴露出明顯的不足，由此，世界各國的會計準則制定機構紛紛提出改進財務業績報告的建議，改革收益表呈報模式已成為大勢所趨。分享友人