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英语翻译Accounting conservatism and aggression can be seen as pr

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英语翻译
Accounting conservatism and aggression can be seen as practices that respectively initiate negative and positive abnormal accruals that are subject to reversal in future periods.
Accounting conservatism 会计稳健性原则
Accounting aggression 激进会计法
权责发生制(accrual accounting)
异常应计数(abnormal accrual)
reversal (资产减值等的)转回
稳健会计与激进会计可以被认为是能分别导致消极和积极的异常应计数的两种会计法则,并且异常应计数会以未来的转回为准.
也不专业,但尽量核实了里面的术语.