财务会计概念的声明——会计信息质量特征.docVIP

PAGE 4 本科毕业论文（设计） 外 文 翻 译 外文出处 Journal of Accountancy;Aug80, Vol.150 Issue 2, P105-120,16p 外文作者 Miller, Paul B. W. 原文： Statement of Financial Accounting Concepts No.2—Qualitative Characteristics of Accounting Information Primary Decision-Specific Qualities Relevance and reliability are the two primary qualities that make accounting information useful for decision making. Subject to constraints imposed by cost and materiality, increased relevance and increased reliability are the character