求翻译：因此，真实与公允观念的要点概括如下，第一真实是指会计信息应如实反映商务事实及现行状况。第二公允是指会计信息应做到不偏不倚地表述经济活动的过程和结果,避免有倾向性地或有选择性地披露会计信息。第三真实和公允是两个既密切联系又有所区别的概念,真实强调的是会计信息的内在追求,公允强调的是会计信息的外在社会效果。公允以真实为内在依据,但局部真实的信息或有倾向性的真实信息未必是能够为众多利益相关者所接受的公允的信息。是什么意思？

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Therefore, true and fair view of the main points can be summarized as follows. First real means of accounting information should faithfully reflect the current status of the facts and of the business. The second refers to the fair accounting information should be impartial to articulate the process

Therefore, real and the fair and just idea main point summary is as follows, first real is refers to the accounting information to be supposed to reflect the commercial fact and the present condition truthfully.Second fair and just is refers to the accounting information to be supposed to achieve in

Therefore, the concept of true and fair summary of the main points are as follows, first real means should reflect business reality and the present situation of accounting information. Second fair refers to accounting information should be impartial presentation of economic activities and results, t

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