Accounting Conservatism principle is a principle that is well known but very difficult to explain.
谨慎性原则是一个众所周知却又很难以完全说清楚的会计原则。
Conservatism principle is one of rather important principles for an accounting system.
稳健性原则是会计核算中一个非常重要的会计原则。
Conservatism principle is a basic principle of accounting, its application involves the allocation of the interests among all participants, such as the country, the enterprise, and the investor.