求翻译：科学态度表明，科学真理都是在一定条件下才适用的，会计等式也应在不同的条件下发生不同的变化，以历史成本法基础上建立起来的资产—负债＝净资产＝所有者权益的会计等式，必然有其适用的条件和范围，随着财务会计学的发展，公允价值理论研究的进一步深入，现行的会计恒等式必将发生变革，我们期盼这一天到来是什么意思？

Scientific approach shows that scientific truths are applicable only under certain conditions , the accounting equation should occur different changes under different conditions to the historical cost basis of the established Assets - Liabilities = Net assets = owners' equity

scientific attitude that science and truth are under the given conditions, it is applicable to the Accounting Equation should also be under different conditions in different variations to historical cost based on the assets, liabilities = net assets = interests of the owner of the accounting equatio

The scientific attitude indicated that, the scientific truth all is only then is suitable under the controlled condition, accountant the equality also should have the different change under the different condition, establishes property - debt = net assets = ownership interest accountant by the histo

Science attitude showed that, science truth are is in must conditions Xia only applies of, accounting equation also should in different of conditions Xia occurred different of changes, to history cost method based Shang established up of assets-liabilities = net worth = owner interests of accounting

null