The principle of scrupulousness is characteristics of new accounting system, which is shown on the aspects of bad debts, capital depreciation, debts reconstruction, loan interest and selling deadline.

  • 谨慎性原则是新会计制度的重要特征,体现在减值准备和坏帐准备的计提范围、固定资产折旧方法、债务重组、借款费用资本化、摊销期限等五个方面。

  • 互联网摘选 2025-01-20 19:04:59

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