谨慎性原则在农业企业会计实务中的应用  

Application of Conservatism Principle in Agricultural Enterprises Accounting Practice

作　　者：唐海红[1] 

机构地区：[1]辽宁省绿色食品发展中心,沈阳110002

出　　处：《农业科技与装备》2015年第9期83-85,共3页Agricultural Science & Technology and Equipment

摘　　要：谨慎性原则贯穿于农业企业会计实务的方方面面。阐述农业企业关于或有事项的确认和披露的原则及方法,介绍农业企业会计谨慎性原则的表现形式,提出农业企业实施会计谨慎性原则的措施,以期为谨慎性原则在农业企业会计实务中的应用提供参考。Conservatism principle shows in every aspect of agricultural enterprises accounting practice. In the article, it expounds the principle and methods of confirming and disclosing about contingent event in agricultural enterprise, introduces the expression form of accounting conservatism principle in agricultural enterprises, and raises the measures of implementing accounting conservatism principle, in order to provide a reference for the application of conservatism principle in agricultural enterprises accounting practice.

关 键 词：谨慎性原则 农业企业 会计实务 应用 

分 类 号：F275[经济管理—企业管理]