【摘要】 阐述了稳健性原则的含义,并通过比较的方法叙述了稳健性原则在应收帐款核算中的具体运用.同时对我国建立坏帐准备金制度提出了一些尚待解决的问题.更多还原

【Abstract】 This paper gives the implication of steadiness principle and expounds its specific application to accounting of collectable debts. Finally puts forward several problems for building up allowance on bad debts in our country, which are subject to solution.更多还原