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1、1本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文出處JournalofAccountancyAug80Vol.150Issue2P10512016p外文作者M(jìn)illerPaulB.W.原文：原文：StatementofFinancialAccountingConceptsNo.2—QualitativeacteristicsofAccountingInfmationPrimaryDecisionSpecificQualitiesRelevancere

2、liabilityarethetwoprimaryqualitiesthatmakeaccountinginfmationusefulfdecisionmaking.Subjecttoconstraintsimposedbycostmaterialityincreasedrelevanceincreasedreliabilityaretheacteristicsthatmakeinfmationamedesirablecommodity

3、thatisoneusefulinmakingdecisions.Ifeitherofthosequalitiesiscompletelymissingtheinfmationwillnotbeuseful.Thoughideallythechoiceofanaccountingalternativeshouldproduceinfmationthatisbothmereliablemerelevantitmaybenecessaryt

4、osacrificesomeofonequalityfagaininanother.Toberelevantinfmationmustbetimelyitmusthavepredictivevaluefeedbackvalueboth.Tobereliableinfmationmusthaverepresentationalfaithfulnessitmustbeverifiableneutral.Comparabilitywhichi

5、ncludesconsistencyisasecondaryqualitythatinteractswithrelevancereliabilitytocontributetotheusefulnessofinfmation.Twoconstraintsareincludeinthehierarchybothprimarilyquantitativeinacter.Infmationcanbeusefulyetbetoocostlyto

6、justifyprovidingit.Tobeusefulwthprovidingthebenefitsofinfmationshouldexceeditscost.Allofthequalitiesofinfmationshownaresubjecttoamaterialitythresholdthatisalsoshownasaconstraint.Relevance3thepurposeath.Neutralitymeanstha

7、tinfmulatingimplementingstardstheprimaryconcernshouldbetherelevancereliabilityoftheinfmationthatresultsnottheeffectthatthenewrulemayhaveonaparticularinterest.Aneutralchoicebetweenaccountingalternativesisfreefrombiastowar

8、dsapredeterminedresult.TheobjectivesoffinancialreptingservemanydifferentinfmationuserswhohavediverseinterestsnoonepredeterminedresultislikelytosuitallparabilityConsistencyInfmationaboutaparticularenterprisegainsgreatlyin

9、usefulnessifitcanbecomparedwithsimilarinfmationaboutotherenterpriseswithsimilarinfmationaboutthesameenterprisefsomeotherperiodsomeotherpointintime.Comparabilitybetweenenterprisesconsistencyintheapplicationofmethodsoverti

10、meincreasestheinfmationalvalueofcomparisonsofrelativeeconomicopptunitiesperfmance.Thesignificanceofinfmationespeciallyquantitativeinfmationdependstoagreatextentontheuser’sabilitytorelateittosomebenchmark.MaterialityMater

11、ialityisapervasiveconceptthatrelatestothequalitativeacteristicsespeciallyrelevancereliability.Materialityrelevancearebothdefinedintermsofwhatinfluencesmakesadifferencetoadecisionmakerbutthetwotermscanbedistinguished.Adec

12、isionnottodisclosecertaininfmationmaybemadesaybecauseinvestshavenoneedfthatkindofinfmation(itisnitrelevant)becausetheamountsinvolvedaretoosmalltomakeadifference(theyarenotmaterial).Magnitudebyitselfwithoutregardtothenatu

13、reoftheitemthecircumstancesinwhichthejudgmenthastobemadewillnotgenerallybeasufficientbasisfamaterialityjudgment.TheBoard’spresentpositionisthatnogeneralstardsofmaterialitybanbefmulatedtotakeintoaccountalltheconsideration

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