英语翻译翻译这个：谨慎性原则的理论及运用摘要会计谨慎性原则是企业会计核算中一项重要原则，运用广泛，可防止抬高资产和收益，压低负债和费用，并起到预防风险和化解风险的作用

Question

英语翻译
翻译这个：
谨慎性原则的理论及运用
摘 要
会计谨慎性原则是企业会计核算中一项重要原则，运用广泛，可防止抬高资产和收益，压低负债和费用，并起到预防风险和化解风险的作用。谨慎性原则的核心是稳健经营，它强调对于可以预见的损失和费用，本文论述了谨慎性原则的理论基础、它的演变和发展以及谨慎性原则在我国的正确运用和谨慎性原则的局限性。在写在这篇文章前，我首先阅读了北京国家会计学院杨眉的《我国企业谨慎性原则的演变》、北京财经大学研究生杨春艳的《谨慎性原则在我国的正确运用》和汾西矿业集团公司物资供销公司孟宪宏的《谨慎性原则的局限性》，并进行参考，使这篇论文更加细致深入地剖析谨慎性原则的理论及运用。
关键词：谨慎性原则 理论 运用 局限性

Answer 1

Prudence principle theory and application
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Accounting prudence principle is an important enterprise accounting principle, widely used, can prevent drive up assets and income, down debt and costs and risks to prevent risks and played the role. The prudence principle is the core, which emphasizes the stable operation for the foreseeable loss and cost, this paper discusses the theoretical basis of caution principle, its evolution and development of caution principle in our country and the correct use and prudence principle limitations. In writing in this article, I first read before the Beijing national accounting institute of the Chinese enterprises YangMei of caution principle evolution ", Beijing university of finance and economics "graduate YangChunYan caution principle in the correct use" and FenXi mining group company MengXianHong gaohong company the prudence principle ", and the limitations of reference, make this essay more meticulous through analysis of caution principle theory and application.
Keywords: prudence principle theory limitations