consistency principle

consistency principle的基本解释

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[经] 一贯性原则

与consistency principle相关的网络例句 [注：此内容来源于网络，仅供参考]

In addition ,the paper studied the theory differences between the medium consistency refining and low consistency refining ,discussed the characteristic of medium consistency refining, expounded self-refining effect of small fiber-net in medium consistency pulp rapids on the grounds of laboratory test and production application, explained the advantage of medium consistency refining in mill's application according to the theory,hope to build the basis of research and production of medium consistency refining equipment and technology.

此外，文中还探讨了中、低浓打浆机理的差异及中浓打浆的特性，在中浓纸浆流体特性及试验室小试、中试和生产使用的基础上提出了纸浆湍流剪切力场小纤维网络体的&自打浆效应&新观点，以期为中浓打浆的研究和应用提供理论基础。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

There are many serious misleading in how to apply the principle of "fraud exception", whereas, it is necessary to make a legal research on the principle of "fraud exception" in light of former researches. The article consists of two parts. In the first part, the author put emphasis on the principle of abstract independence, the definition, the establishment and development of the principle of fraud exception, the analysis of the fraud, the theory, the prerequisite and the procedure of apply the principle of "fraud exception" in order to establish the general principle and necessary procedure. In the second part, the author analysis the existing backward conditions oflegislation and judicial practice in China, and courts" attitude to the judicial remedy for the principle of " fraud exception", further, the author puts forward some suggestions on how to make the legislation on the principle of "fraud exception" perfect, and how to apply the procedure of judicial remedy for the principle of "fraud exception". Lastly, the author hopes that these suggestions could benefit to the judicial practice and the future legislation on the principle of "fraud exception.

我国在加入世界贸易组织后，按照国际惯例和国际公约处理国际贸易中的纠纷己成为一种必然趋势，鉴于我国法院对如何准确适用信用证欺诈例外原则存在着严重误区，使得在先前学者研究的基础上再一次研究欺诈例外原则很有必要，本文分两个部分，第一部分对信用证独立抽象原则、信用证欺诈例外原则的定义、确立与发展、对例外原则下欺诈的分析、理论基础、适用条件以及程序等六方面展开论述，从而确立信用证欺诈例外原则的一般原则和必要的程序：第二部分主要分析我国司法实践中信用证欺诈例外原则司法救济的立法以及司法现状，及法院对欺诈例外原则的态度，从而对如何完善我国法院欺诈例外原则的法律依据以及如何正确适用欺诈例外原则的司法救济程序提出一些构思，希望为欺诈例外原则在我国的司法实践以及为以后的相应立法提供有益的参考。

与consistency principle相关的网络解释 [注：此内容来源于网络，仅供参考]

consistency principle：一致性原则

comparability 可比性根据会计的一致性原则 (consistency principle),不同时期或不同企业单位的会 计账户分类,会计原则,程序和方法,以 及会计报表格式,必须是相同的,以便于 报表使用者可以相互比较.

consistency principle：一贯性原则

同时她也会比较习惯并接受你的触摸,因为一贯性原则 一贯性原则(consistency principle)才有效. 一贯性原则 她没抗议是因为触摸已经消失了, 但是她心里某些部分已经默许这是不必抗议的. 往后她比 较可能再跟你互动时,维持已经习惯了的行为框架.毕竟她不是假道学.

consistency principle：兼容原则

线性方程组的兼容性 consistency of linear equations | 兼容原则 consistency principle | 兼容性质 consistency property

consistency principle：一致性

conservatism 谨慎性 | consistency principle 一致性 | consolidated statements 汇总报表

principle of consistency：一贯原则;一致性原则

principle of conservatism 稳健原则 | principle of consistency 一贯原则;一致性原则 | principle of design 设计原则