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  • 匿名
关注:1 2013-05-23 12:21

求翻译:.一贯性和可比性是财务报表是否有用的关键特性,但是职业判断却具有强烈的主观性。即使同一专业人士对类似的案例也不可能保证每一次都能作出相同的判断。而且对同一类经济业务,还可能存在不同的职业判断。这样就可能损害财务信息的一贯性和可比性,甚至还会出现滥用会计准则的情形。是什么意思?

待解决 悬赏分:1 - 离问题结束还有
.一贯性和可比性是财务报表是否有用的关键特性,但是职业判断却具有强烈的主观性。即使同一专业人士对类似的案例也不可能保证每一次都能作出相同的判断。而且对同一类经济业务,还可能存在不同的职业判断。这样就可能损害财务信息的一贯性和可比性,甚至还会出现滥用会计准则的情形。
问题补充:

  • 匿名
2013-05-23 12:21:38
Consistency and comparability of financial statements are the key features of professional judgment, but has a strong subjectivity. Even if the same professionals can not guarantee a similar case every time to make the same judgment. But also for the same type of economic activities, there may be a
  • 匿名
2013-05-23 12:23:18
正在翻译,请等待...
  • 匿名
2013-05-23 12:24:58
正在翻译,请等待...
  • 匿名
2013-05-23 12:26:38
. Coherence and comparability are key features of the financial statement is useful, but judgment is strongly subjective. On similar cases even if the same professionals also can not guarantee every time can make the same judgment. And on the same type of economic business, there may be a variety of
  • 匿名
2013-05-23 12:28:18
. Whether the consistency and are the commeasurability the financial report form useful essential characteristics, but the occupation judgment has the intense subjectivity actually.Even if the identical professional to the similar case not impossible to guarantee each time all can make the same judg
 
 
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