qualitative characteristics meaning in English
品质特性
品质特征
Examples
- They are not entirely equivalent , because in addition to the general characters of rule of law , the socialist rule of law has its own qualitative characteristics
它除了法治所具有的共性之外，还有着自己的定性特征，两者并不完全等同。 - Thus , materiality provides a threshold or cut - off point rather than being a primary qualitative characteristic which information must have if it is to be useful
因此，重要性与其说是信息要成为有用所必须具备的基本质量特征，倒不如说是提供了一个门槛或取舍点。 - Qualitative characteristics are the attributes that make the information provided in financial statements useful to users . the four principal qualitative characteristics are understandability , relevance , reliability and comparability
质量特征是指使财务报表提供的信息对使用者有用的那些属性。四项主要的质量特征是：可理解性、相关性、可靠性和可比性。 - The author performs research on users " demands and decides the aim of accounting . to realize the objection , the author thinks that the information of assets devaluation should have two qualitative characteristics - - - - - relevance and reliability
为了实现这一目标，资产减值会计信息必须满足一定的质量特征，即相关性和可靠性；必须遵循三个基本原则，即稳健性原则、公认与合法原则以及适应性原则。 - At the end of this paper , the author analyzes positive result , does research into its possible causes from dual attributes of accounting and qualitative characteristics of accounting information , and then advance some suggests of policy . at the same time , the author set forth some issues in which can be studied further
最后，笔者对得到的实证结论，结合会计的双重属性及会计信息的质量特征进行分析，探究其可能的原因，提出相应的政策建议，并根据笔者在实证研究过程中的发现提出可以进一步研究的内容。
Related Words
- qualitative variable
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