The principle of scrupulousness is characteristics of new accounting system , which is shown on the aspects of bad debts , capital depreciation , debts reconstruction , loan interest and selling deadline .

谨慎性原则是新会计制度的重要特征，体现在减值准备和坏帐准备的计提范围、固定资产折旧方法、债务重组、借款费用资本化、摊销期限等五个方面。

Nevertheless , the US government  s moral competition with the Soviets and scrupulousness about the Chinese nation  s will for unity led to a basically passive attitude toward the ethnic Mongols .

然而和苏联在道义上的竞争以及对中国民族统一意向的顾虑使美国始终对内蒙自治抱消极态度。

The prewarning of banking risks and defects of internal management increase the degree of exposure to the external threat of banking institution . The distemperedness of the scrupulousness regulation causes banks to undertake excessive risks .

银行业风险预警和内部治理的缺陷增大了银行机构对外部威胁的暴露程度，审慎性规则的不健全使银行承担了过度风险。