Understandability
This implies the expression,with clarity ,of accounting information in such a way that it will be inderstandable to user who are generally assumed to have a reasonable knowledge of business and economic activities ...
Relevance
This implies that , to be useful , accounting information must asist a user to form,
confirm or maybe revise a view uauslly in the context of making a decision （E。G should I invest, should I lend money to this business? Should Is work for this business?）
Consistency
This implies consistent treatment of similar items and application of accounting policies.
Conparability
This implies the ability for users to be able to compare similar companies in the
same industry group and to make comparisons of performance over time .Much of
the work that goes into setting accounting standards is based aroun the need for
comparability..
Reliability
This implies that the accounting information that is presented is truthful,accurate,
complete(nothing significant misse out)and capable of being verified(E.G by a potential investor).
Objectivity
This implies that accounting information is prepared and reported in a"neutral"way.
In other wordsm it is not biase towards a particular user group or vested interest....
Understandability
可理解性
This implies the expression,with clarity ,of accounting information in such a way that it will be inderstandable to user who are generally assumed to have a reasonable knowledge of business and economic activities ...
这隐含着表达要清楚,表达信息要用具有合理的商业经济活动知识的使用者可以理解的方式
Relevance
关联性
This implies that , to be useful , accounting information must asist a user to form,
confirm or maybe revise a view uauslly in the context of making a decision （E。G should I invest, should I lend money to this business? Should Is work for this business?）
这隐含着为了让信息有用,表达信息时必须帮助使用者在形成决策时能形成,确认,或是修改看法(例如,我该投资,我该把钱投给这企业吗?还是该为这企业工作?)
Consistency
一致性
This implies consistent treatment of similar items and application of accounting policies.
这隐含着相同的会计科目和会计政策的运用要一致
Conparability
可比性
This implies the ability for users to be able to compare similar companies in the
same industry group and to make comparisons of performance over time .Much of
the work that goes into setting accounting standards is based aroun the need for
comparability..
这隐含着能让使用者把同一行业的相同公司进行比较,可以比较一段时间的表现.很多设置会计标准的工作都是基出这个可比性的需要
Reliability
可靠性
This implies that the accounting information that is presented is truthful,accurate,
complete(nothing significant misse out)and capable of being verified(E.G by a potential investor).
Objectivity
这隐含着呈现的会计信息是真的,准确的,完整的(没有重要的信息被遗漏),能被证明的(例如被一些潜在的投资者),
客观性
This implies that accounting information is prepared and reported in a"neutral"way.
In other wordsm it is not biase towards a particular user group or vested interest....
这隐含着会计信息要用中立的方式准备和报道.换句话说后面打错了,难翻
理解能力
这意味着表达清晰，以这样一种方式，这将是用户一般认为有合理的商业知识和经济活动的会计信息...
关联
这意味着，是有益的，会计信息必须以用户的形式，
确认或修改可能在作出决定（投资方面，我应该以期为准，我应该借钱给这项业务？如果是这个行业的工作？）
一致性
这意味着类似的项目和应用会计政策相一致的待遇。
这意味着用户能够能够比较的同类公司
同行业组提出经过一段时间的性能比较。大部分
的工作，为会计准则的制定是基于法的必要性
可比性..
可靠性
这意味着会计信息的提出，是真实，准确，
完整（无重大米塞出）和能够被核实潜在投资者（乙二醇）。
客观性
这意味着会计信息的编制和“中性”报道方式。
在其他方面它不是而造成偏倚对特定用户组或既得利益
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