重要性原则(the materiality principle) 要求会计报表在保证全面完整地反映会计主体 的财务状况和经营成果的前提下对于重要的经济 事项应重点加以反映给予充分披露。
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By using the principle of materiality, we can favorably hold the crux of the matter or the key points, and ultimately achieve our aim of "lower cost but higher benefit".
运用重要性原则,有利于把握住问题的实质,抓住关键点,最终实现“较小的成本、较大的效益”的目的。
The paper deals mainly with the application of principle of materiality in the setting of accounts, selection of accounting process and disclosure of accounting information etc.
本文主要介绍重要性原则在会计账户的设置、会计处理方法的选择和会计信息的披露等方面的具体运用。
The basic accounting principle has general directive significance in combination accounting, especially Relevance, Reliability, Materiality, and fully revealing.
基本会计原则中的相关性、可靠性、实质重于形式、充分披露等原则与合并会计关联密切。
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