会计信息质量英文：quality of accounting information会计英文：accounting； accountancy； accountant； bookkeeper bursar 信息英文：information； message； news； communication info ；质量英文：quality； [物] mass；
Caution is the quality of accounting information of a request, which the accounting is widely used. In the basic norms of accounting, business transactions or matters recognition, measurement and reporting should be maintained due diligence, do not overestimate the income or assets, liabilities or underestimated costs. China prudent in the use of the existence of positive significance, but there are also a use of a certain issue. Will be summarized in the article from the current research results on the basis of carefully elaborated on the criteria in the relevant assets and the application of how to play the positive role of the cautious and prudent and to improve the view. Key words translation Caution: the quality of accounting information requirements: accounting criteria: the quality of accounting information requirements: Stock: fixed assets: Intangible Assets: Impairment of Assets
Prudence is a requirement of accounting information quality in our country and is widely applied in accounting treament.The basic accounting principles stipulate that an enterprise should be prudent in acertaining, measuring, and reporting a transaction or item but not over-estimate assets or profits and under-estimate liabilities or costs. Application of the prudency principle in our country has had a positive influence, but problems remain. This paper, based on summarizing and referencng the current research findings in this area, focused on discussing the use of the rule of prudency in the related principles of assets and raised issues on how to fully utilize the positive influence of prudency rule and on how to perfect this principle. Key words: quality of accounting information; accounting principle; requirements on the quality of accounting information; inventory; fixed assets; intangible; asset write-off
accountant[英][əˈkaʊntənt][美][əˈkaʊntənt]n.会计人员，会计师; 复数：accountants形近词：accounting例句：1、He was satisfied with his earnings as an accountant.他对自己会计师的收入很满意。2、Hiring a great accountant or CFO will cost you, but it will help you make money in the long run.聘请能干的会计师或者首席财务官的确要花一笔钱，但能让你实现长期盈利。3、A good accountant can analyze an unprofitable operation quickly.一名优秀的会计师能迅速分析出亏损的环节。
