青云英语翻译

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总之,会计信息属性关系的质量之间的转移是有些不可避免的尤其是之间像可靠性和相关性的这内在冲突特别是质量属性: 可靠性是历史成本核算信息的质量要求的计量属性在过去,但相关性基于未来的现金流入量计量属性的未来质量要求的现值。我们一定要相同程度的注意到这一点,主动改善的相关性信息,必须不会损及减少或丢失的可靠性,并增强可靠性的任何做法,我们不能离开面向的相关性。过分强调对任何一个改进或改革,最有可能给信息的有用性的严重后果。我们当前的会计环境,应侧重于会计信息的可靠性,但长远来说,现代的"现实意义"和"可靠性"纳入一个统一的框架将促进这两个集成的分析与研究。

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总之,在帐户信息属性关系的质量的之间转移是有些不可避免的,特别之间象这特别是固有冲突质量属性可靠性和相关性:可靠性以前是测量属性的历史成本会计信息质量要求的,但是交互作用根据未来现金流入测量属性的现值未来质量要求的。

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