Dab tsi yog prudence accounting?
Dab tsi yog prudence accounting?

Video: Dab tsi yog prudence accounting?

Video: Dab tsi yog prudence accounting?
Video: What is the prudence concept? 2024, Kaum ib hlis
Anonim

Cov kev txawj ntse , tseem hu ua txoj cai conservatism, yog ib qho accounting lub hauv paus ntsiab lus uas xav kom tus accountant sau cov nuj nqis thiab cov nuj nqis sai li sai tau thaum lawv tshwm sim, tab sis cov nyiaj tau los tsuas yog thaum lawv tau lees paub lossis pom tau.

Tsis tas li lo lus nug yog, dab tsi yog lub tswv yim prudence?

Hauv qab kev txawj ntse , tsis txhob overestimate tus nqi ntawm cov nyiaj tau los lees paub los yog underestimate tus nqi ntawm cov nuj nqis. Koj yuav tsum tau ceev faj hauv kev sau cov khoom muaj nqis, thiab tsis txhob kwv yees liabilities. Cov txiaj ntsig yuav tsum yog daim ntawv qhia nyiaj txiag ruaj ntseg.

Tsis tas li ntawd, dab tsi yog qhov yooj yim accounting sib npaug? Cov accounting sib npaug yog a yooj yim txoj cai ntawm accounting thiab ib qho tseem ceeb ntawm daim ntawv tshuav nyiaj li cas. Assets = Liabilities + Equity. Cov kev sib npaug yog raws li nram no: Assets = Liabilities + Shareholder's Equity. Qhov no kev sib npaug teeb tsa lub hauv paus ntawm kev nkag mus ob npaug accounting thiab qhia txog cov qauv ntawm qhov sib npaug

Hais txog qhov no, dab tsi yog qhov piv txwv ntawm kev coj ncaj ncees?

Piv txwv ntawm Prudence Principple Hauv Kev Sau Npe Muaj "kev muab rau cov nuj nqis tsis zoo thiab tsis ntseeg siab" uas tau tshaj tawm nyob rau hauv nqe lus tau txais ntawm cov cuab tam tam sim no thiab raug txiav tawm ntawm daim duab kawg ntawm cov nuj nqis / cov nyiaj tau txais.

Dab tsi yog qhov sib piv hauv kev suav nyiaj?

kev sib piv txhais. Qhov zoo ntawm accounting cov ntaub ntawv uas pab txhawb kev sib piv ntawm kev tshaj tawm nyiaj txiag ntawm ib lub tuam txhab rau kev tshaj tawm nyiaj txiag ntawm lwm lub tuam txhab.

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