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1、辽东学院继续教育学院毕业设计（论文）设计（论文）题目：谨慎性原则在会计实务中的应用学生：王美玲年级：12级专业：会计本科指导教师：付艳2014年3月26日accurateto0.0001g.Samplepreparation:samplesshouldbefullymixed.Samplevolume:basedonestimatesofashcomponents,rapidsampling2~10G,accurateto0.0001g,thesampleisdistributedevenlywithintheCrucible,avoi
2、dcompacting.[Thisstandardappliestoashnotmorethan2%ofstarchandmodifiedstarch,hydrolysisdoesnotapplytoproducts,starch,oxidizedandchlorinecontentgreaterthan0.2%(sodiumchloride)forsamples.]Pre-ash:WatchtheCrucible(asplacedonashingfurnaceorheatingplates,Bunsenburner)untilthes
3、amplescompletelycarbonized.Combustionwillproducevolatilesubstancestoavoidspontaneouscombustion,spontaneouscombustioncanspilledfromthecrucibleofthesampleandcauselosses.Incineration:oncetheflamegoesout,instantlyputtingCrucibleintothefurnace,temperaturerisesto900candmaintai
4、nthistemperatureuntilalltheremainingcarbonisgone,General1hissufficient.AndtheCrucibleandtheresidueintothedryertocooltoroomtemperature,andweighing,accurateto0.000lg.[Intothecrucibleofdryershouldnotexceedfouratatime].Determinationofnumber:thesamesampletodothesecondrinse.4,
5、representationofresultsofcalculationmethodforashsamplestooriginalweightofresidueweightofsampleweightexpressedasapercentage,astheASHsampleweightofresidueweightofsampledryweightpercentageswererecordedintheformula:X1-sampleash,%;X2-sampleashcontent(drybasis),respectively;M0
6、-theoriginalweightofthesample,g;M1-weightafterashingresidueg;Themoisturecontentofthesample.Suchaspoormeetstherequirements,takethearithmeticmeanof25摘要伴随着我国近十余年的会计制度改革，谨慎性原则在从无到有，从粗放到精细的发展历程中，逐步完善。但随着时代的不断发展在实际的工作中出现的新问题也越来越多。人们认识到，谨慎性原则作为一种对会计实务态度和会计实务的处理方法它具有两面性。谨慎性原则虽然能
7、够解决企业虚增利润等问题，体现出它的重要性，但作为一项会计原则，它在运用中也具有明显的不足和局限性。这就需要我们与时俱进，根据现代企业的特点来解决这些不足。本文论述了我国新会计制度下谨慎性原则的重要性、表现形式及运用情况、存在的问题、以及一些思考和建议。关键词：谨慎性原则；重要性；表现形式及运用；问题；思考及建议。accurateto0.0001g.Samplepreparation:samplesshouldbefullymixed.Samplevolume:basedonestimatesofashcomponents,rapids
8、ampling2~10G,accurateto0.0001g,thesampleisdistributedevenlywithintheCrucible,avoidcompacting.[Thisstand
