求达人翻译几句话(汉译英,在线等)。

来源:百度知道 编辑:UC知道 时间:2024/06/07 14:17:24
重要性(materialty)是指在特定环境下,可能影响会计报表使用者判断或决策的错报或漏报的严重程度。它是会计、审计理论与实务中的一个基础概念和基本原则,在会计和审计理论与实务中有着十分广泛的运用。重要性原则对会计信息披露和审计意见的形成具有重要作用。

虽然各国尚未对重要性标准形成统一的认识,但都认同重要性具有数量和质量两方面的规定性,重要性有数量和质量两种标准。

(这一段我自己翻译了,省去...)

而重要性的质量标准往往是通过对各种影响报表使用者决策的因素进行定性分析之后得出的结论,又称定性标准。由于重要不重要是相对的,不存在绝对标准,对重要性判断标准的确定只能以定量为主、定性为辅。

(急啊,在线等)

Refer to the importance of the environment in particular, may affect users of accounting judgment or policy statements or omitted to report the severity of the fault. It is accounting, auditing theory and practice a basic concept and basic principles, Theory and practice in accounting and auditing have very extensive use. Importance of the principle of disclosure and accounting information plays an important role in forming the audit opinion.
Although the countries have yet to form a unified understanding of the importance of standards. But all agree with the importance of both quantity and quality, the importance of both quantitative and qualitative criteria.
And the importance of quality standards is often the factors that affect the decision-making statements, users drawn from the qualitative analysis Conclusion, or qualitative criteria. As important is relatively unimportant, there is no absolute standard of importance only to quantitatively determine the main criter