materiality concept 中文意思是什麼
materiality concept
解釋
重要性概念- materiality : n. 物質性；實體性，有形（物）（opp. spirituality）；【法律】重要性；實質性，〈pl. 〉物質，實體。
- concept : n. 1. 【哲學】概念。2. 觀念，思想，意思，心意。
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Comparison of concept between accounting importance and audit materiality
重要性概念在會計和審計中的比較 -
The stable - monetary - unit concept is the accountants basis for ignoring the effect of inflation and making on restatements for the changing value of the money. the most important accounting principles include the accrual principle, the historicl principle, the relization principle, the matching principle, the prudence principle, the objectivity principle, the full - disclosure principle, the consistency principle and the materiality principle
最重要的會計原則包括權責發生制原則、歷史成本原則、收入實現原則、配比原則、穩健性原則、客觀性原則、充分揭示原則、一致性原則及重要性原則。 -
Therefore, from the viewpoint of accountants and auditors, who apply the concept of materiality, the concept of materiality is extended and categorized into subjective mode versus objective mode, as well as the basic concept versus extensive concepts
因而，從運用重要性概念的會計審計人員（以下簡稱會審人員）的角度來看，重要性的概念有主觀與客觀之分，也有基本概念與派生概念之別。 -
The chapter reviews and analyzes the concept of materiality in the u. s. securities laws and the disputes and controversies arising from this concept in the u. s. judicial practices
本章回顧並分析了美國證券法中的重大性標準以及司法實踐中圍繞重大性標準產生的爭議與分歧。 -
The materiality concept states that a company must perform strictly proper accounting only for items and transactions that are significant to the business ' s financial statements
重要性概念是指公司必須僅對那些對其財務報表有重要意義的項目和業務進行適當的會計處理。 -
This research documents the following ascertainments : the essence of materiality concept is a personal and subjective perception. and the materiality concept in accounting is defined, by accounting authorities, in term of financial statements users " personal and subjective perception
本文的研究分析認為：重要性概念的本質是主觀模糊的個人感受，而會計重要性概念是以報表使用者主觀的感受來定義的。
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