() () (NAmE usuallyconˈservatism) the principle that a company's financial records must not make the company seem more valuable than it might be （财务）谨慎性原则，稳健性原则
care in making judgements and decisions; the practice of avoiding unnecessary risks 谨慎；慎重◆We should have exercised more financial prudence. 我们在财务方面本应该更加审慎。