Chinese translation for "principle of materiality"
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- 重要性原则
Related Translations:
materiality: n.物质性;实体性,有形(物)(opp. spirituality);【法律】重要性;实质性,〔pl.〕物质,实体。
- Example Sentences:
| 1. | Although both preparing and auditing financial statements need to apply the concepts of materiality , the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures . because , the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements , but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement 财务会计中财务报表的编制,以及审计中财务报表的查核,都需要运用重要性概念;但财务会计中重要性原则的运用,主要是用于过滤筛选不重要的会计数据,以节约信息生产成本,并增强报表的可理解性;而审计中重要性原则的运用,则是为了辨识重大会计信息,以控制审计风险,并有效率且有效果地完成审计任务。 |
- Similar Words:
- "principle of matching" Chinese translation, "principle of matching cost with revenues" Chinese translation, "principle of material incentive" Chinese translation, "principle of material interests" Chinese translation, "principle of material objectivity" Chinese translation, "principle of mathematical analysis" Chinese translation, "principle of mathematical induction" Chinese translation, "principle of maxim m likelihood" Chinese translation, "principle of maximum multiplicity" Chinese translation, "principle of maximum overlapping" Chinese translation
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