According to conservatism principle, to fully consider the risk in business situations, accountants should be conservative in choosing the one that has the least favorable impact on net income when there are two methods.

• 根据稳健性原则,为了充分考虑到商业环境中的风险,当有两种方法时,会计师应稳健地选择一种可以使净收益最低的会计方法。