基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。
The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.
第三部分，对企业的财务报表应用马氏过程进行预测的基本假设，包括状态的划分，转移矩阵的确定。
In the third part we introduce the basal suppose of the Markov chains forecasting, including the states partition and the confirmation of the transferring matrix.
会计假设反映环境特征，是财务会计最基础的概念，决定财务会计的基本特征，属于财务会计概念框架的最高层次。
The accounting postulation reflects its environmental features, which are the fundamental conceptions and decide the basic traits of finance and belong to the supreme levels.
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