舞出我人生3片尾曲:请英文高手帮忙!翻译下下边的句子!

来源:百度文库 编辑:查人人中国名人网 时间:2024/04/25 21:15:03
重要性是指在特定环境下,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。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。鉴于我国对这一课题的研究尚不深入,相关准则规定不具体、不便于实务操作的实际,重视和加强对重要性原则的应用研究及相关准则的制订、完善工作乃当务之急。

The importance means under the particular environment, the possible influence accounting statement user judgment or the wrong report of the decision or the serious degree for fail to report.It is accountancy,audit the theories and actual situation in of a foundation concept and basic principle, Be having a very extensive usage in the accountancy and the audit theories and the actual situation.The importance principle publishes to accountancy's information with audit an opinion of the formation have an important function.Make use of the importance principle, be advantageous to the substance that the confidence lives a problem, hold tight a key to order, the end realization purpose of"smaller cost,bigger performance".Owing to our country to the research of this topic still not thorough, the related standard doesn't concretely rule,the inconvenience operates in the actual situation of actual, value with strengthen to establish to the application study and related standard of the importance principle,the perfect work is an urgent matter of the moment.

The importance mean under the particular environment, the possible influence accounting statement user judgment or the wrong report of the decision or serious degree that fail to report.It is accountancy, a foundation concept and basic principles for auditting theories and actual situations are, have the very extensive usage in accountancy and the audit theories and actual situations.The importance principle publishes and audits the formation of the opinion to have the important function to accountancy's information.Make use of the importance principle, be advantageous to the substance that the confidence lives the problem, hold tight the key to order, the end realization purpose of" smaller cost, bigger performance".Owing to the research of our country to this topic is still not thorough, related standard provision not concrete, the inconvenience operate actual in the actual situation, value and strengthen to establish to application study and related standards of the importance principle, the perfect work is an urgent matter of the moment