相关性原则 meaning in English
relevance principle
Examples
- The current regulations concerning the notes of accounting report contradict the principles of accounting importance and relevance let alone the difficulty of operation
摘要现行有关会计报表附注的规定，部分背离了会计的重要性、相关性原则，且操作性不强。 - According to the theory , the multi - levels accounting information disclosure system is completely accorded with the relativity principle , the materiality principle , the cost - income principle ; from the practice , it can satisfy the different quest to the different user , and it can also help to the promotion of the disclosure quality and the accounting theory and practice . it had been adopted by the unite states and england for many years as an accounting convention , it is also adopted by european country such as german holland belgium , spain
从理论上看，多层次的会计信息披露制度更符合会计的相关性原则、重要性原则、和成本效益原则；从实践上看，它满足了不同企业的会计信息需求者对会计信息的不同需求，更符合我国实际，有利于披露质量的提高，有利于我国会计理论与实务水平的快速提高。 - Basing on the above cognition , the dissertation describes the accounting recognition , measurement and disclosure of the derivative financial instruments by the numbers , along with several points in accounting managements in the facts in chapter 3 and chapter 4 , including ( 1 ) under the betterment of the financial reports essentials definition , the dissertation puts forward the accounting recognition standard of the derivative financial instruments , that is under the business of the derivative financial instruments , when the contract is concluded , it should make an early recognition according to relativity principle and the factual diversion of the risk and the reward
基于上述认识，本文在第三章、第四章中，系统地描述了衍生金融工具会计确认、会计计量和会计报告的相关理论，以及在实际进行会计处理时应注意的几个要点，包括： ( 1 )在对财务报表要素定义改进的前提下，提出了衍生金融工具的会计确认标准，即在衍生金融工具交易条件下，应按相关性原则，以风险与报酬的实质转移为标准，在合约订立时，就对其进行初始确认。 - Chapter one introduces the major issues and the progress in ao research both in china and abroad . chapter two discusses the theoretical foundation and four engineering physics algorithm of ao . chapter three provides the theoretical modeling and experimental verification of the index - of - refraction ' s variation with temperature , giving the correlation of ao effect with wavelength , and verifying it with experiments
本论文共七章，第一章分析介绍了气动光学研究的主要内容和国内外研究进展；第二章探讨了气动光学的理论基础和四种物理工程算法；第三章推导了折射率随温度变化的计算公式，提出了气动光学效应波长相关性原则。