material inconsistency 中文意思是什麼
material inconsistency
解釋
決定性的前後矛盾- material : adj 1 物質的（opp spiritual）。2 身體上的，肉體上的；物慾的，追求實利的；卑俗的。3 有形的，實體的...
- inconsistency : 不調和
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The author holds that the conservatism principle is a kind of accounting reflection modes that is formed from the uncertainty in accounting, that conservatism principle adopting the reflection mode agglutinated with rational and unrational reflection mode to uncertainty in accounting is the essential reason for it ' s inherent logic inconsistency, that accounting system adopting different disposal procedure and reflection mode to uncertain economic businesses is the material exhibition of the principle ' s inherent logic inconsistency
本文認為，謹慎性原則是應會計中的不確定性而形成的會計反映模式，對會計中的不確定性採取理性與非理性相互膠合的反映模式是其本身形成內在邏輯不一致性的本質原因，而會計系統對不同質的不確定性經濟業務採取不同的會計處理和反映模式是謹慎性原則內在邏輯不一致性的具體表現。
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