我国《企业会计准则》规定 :会计核算应当遵循谨慎原则的要求 ,合理核算可能发生的损失和费用。在新颁布的具体会计准则中 ,除众所周知的“后进先出法”、“加速折旧”、“坏账准备”之外 ,还体现以下几方面 :１ 备抵项目的计提。存货、短期投资、长期投资在期末计价时 ,可通过 China’s “Accounting Standards for Business Enterprises” stipulates: Accounting shall comply with the requirements of the principle of prudence, reasonable accounting of possible losses and costs. In the newly promulgated specific accounting standards, in addition to the well-known “first-in, first-out”, “accelerated depreciation”, “bad debt provision”, but also reflects the following aspects: 1 allowance project accrued. Inventories, short-term investments and long-term investments can be approved at the end of the period