| 单词 | conservatism |
| 释义 | conservatism conservatism A prudent and not overoptimistic view of the state of affairs of a company or other organization. Because it is regarded as imprudent to distribute to shareholders profits that may not materialize, it is a general principle of accounting not to anticipate profits before they are realized but to anticipate losses as soon as they become foreseeable. See alsoprudence concept. |
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