FASB财务概念第二号公告译文.doc

Statement of Financial Accounting Concepts No. 2 财务会计概念第二号公告 Qualitative Characteristics of Accounting Information 信息质量特征 Financial Accounting Standards Boardof the Financial Accounting Foundation 401 MERRITT 7, P.O. BOX 5116, NORWALK, CONNECTICUT 06856-5116 财务会计标准委员会 财务会计基金会 401，梅利特7，邮政信箱5116，市，康涅狄格州 06856-5116 Copyright ? 1980 by Financial Accounting Standards Board. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Standards Board. 版权?1980 财务会计准则委员会。保留所有权利未经财务会计标准委员会事先书面许可，不得对本出版物的任何部分进行复制、?存储于检索系统、或以任何形式或任何手段包括电子、机械、影印、录制或其它方式进行传播  Summary of Principal Conclusions 主要结论摘要 Glossary of Terms词汇表 Introduction.........................................................................................................................1–26 The Nature of Accounting Choices 会计选择的性质.............................................................6–20 The Objectives of Financial Reporting 财务报告的目标......................................................21–26 The Central Role of Decision Making 决策的核心作用...........................................................27–31 A Hierarchy of Accounting Qualities 质量层次 ............................................................32–45 Features and Limitations of the Chart 图表的特点和局限性............................................ 33–35 Decision Makers and Their Characteristics 决策者及其特征...........................................36–39 Understandability and Other User-Specific Qualities 可理解性和其他..........................................................................................40–41 Relative Importance and Trade-Offs相对重要性和权衡利弊 ......................................42–45 Relevance ...........................................................................................................46–57 Feedback Value and Predictive Value as Compone