Neutrality.The term neutrality indicates the characteristic of freedom from bias.
中立性裹刮。中立性是指無偏見的特征餐蔬。
Accounting imformation is biased if the measurements result in consistent overstatements or understatements of the items being measured
如果對計量的信息持續(xù)性地夸張（高估）的或是輕描淡寫（低估）的話會計信息是有偏見的苫耸。
Preparers of financial reports should not attempt to induce a predetermined outcome or a particular mode of behaviour.
財務(wù)報告的編制者不應(yīng)該試著去減少預(yù)計支出或是特別形式的行為沪铭。
However,the concept of neutrality is sometimes taken to mean that reported accounting information should be neutral in its impact and should not influence ecomonic desisions.
然后中立的概念有時是指 會計信息應(yīng)該是中立的它的影響力旦装，不應(yīng)該影響經(jīng)濟方面的決策
If accounting information has no impact on ecomonic desisions ,then it is essentially useless.
如果會計信息在經(jīng)濟決策中沒有影響的話泥栖，它本質(zhì)上就是沒用的幸斥。
Understandability.Information must be understandable to be useful to users in their decision-making process
可理解性,會計信息對于用他們做經(jīng)營決策時的使用者來說是可被理解的峭拘。
Understandability does not mean that all information has to be reduced to the lowest common level or simplified so that the least sophisticated users should understand it?
可理解性不是意味著所有的會計信息都降低到最低水平到最普通的用戶可以理解它
The assumption is that investers and creditors have a resonable understanding of business and economic activity ,as well as some understanding of accounting
前提投資者和債權(quán)者有合理的經(jīng)營活動和業(yè)務(wù)的了解俊庇，以及對會計有所了解。
These users are expected to study the information with ?reasonable diligence.
這些使用者應(yīng)該勤奮地學(xué)習(xí)會計信息
The user groups have been defined to include thouse who provide advice to investors and creditors
這個用戶群被定義為包括那些提供建議的投資者和債權(quán)者
the users who lack experise are assumed to be properly advised.
缺少經(jīng)驗的用戶是讓郵件假設(shè)可以得到恰當(dāng)?shù)慕ㄗh鸡挠。
