慎重, 谨慎 精明 节俭 in common prudence 应有的小心 use prudence 采取慎重态度 P-is wisdom in everyday life. 在日常生活中, 谨慎就是智慧。
是IAS 1中的其中之一的要求如下 Prudence. The inclusion of a degree of caution in the exercise of the judgements needed in making the estimates required under conditions of uncertainty, such that assets or income are not overstated and liabilities or expenses are not understated. 大意:在不能肯定,不确定的条件下,作业判断,资产估计等需要谨慎小心,资产和收入不能高估,债务和费用不能低估。
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