Reliability.A commonly stated criterion for accounting measurements is that of reliability.
可靠性呐伞。會議計量的一個很普通的陳述標(biāo)準(zhǔn)是可靠性。
Information is reliable if users can depend on it as a sufficiently accurate measure of what it is intended to measure.
如果用戶需要充分準(zhǔn)確計量的話匪蟀,信息要是可靠的衙耕,
Reliability is closely related to the general concept of usefulness,but has additional sub-components.
相關(guān)性是 和一般意義概念上的有用性密切相關(guān)绒净。但還包括其他組成部分。
To ensure reliability,accounting information must be free from error and bias and faithfully represent what it claims to represent.
為了確保相關(guān)性昂灵,會計信息必須是獨立于錯誤和偏見并且可以自由的表達想表達的內(nèi)容琉历。
It must not mislead or deceive.
它不能誤導(dǎo)或是欺詐。
There are three components to reliability.
相關(guān)性有三個要素见转。
Truthfulness. This attribute is also sometimes called validity.
真實性命雀,這個屬性有時被稱為有效性
Information must give a faithful picture of the facts and circumstances involved, as a city map should accurately represent the layout of the city that it ?represent.
信息必須給出足夠多可信的真實表達 就像一個城市地圖需要精準(zhǔn)的表示所在城市的布局
In accounting ,the balance sheet is considered to be a "statement of financial position",but it represents the finanical position of the organization faithfully only if it really doesportray all of the assets and liabilities of business.
會議上,平衡表是