財務(wù)會計概念的聲明——會計信息質(zhì)量特征外文翻譯

1、<p><b>　　中文1882字</b></p><p>　　本科畢業(yè)論文（設(shè)計）</p><p>　　外 文 翻 譯</p><p>　　外文出處 Journal of Accountancy;Aug80, Vol.150 Issue 2, P105-120,16p

2、 </p><p>　　外文作者 Miller, Paul B. W. </p><p><b>　　原文：</b></p><p>　　Statement of Financial Accounting

3、 Concepts No.2—Qualitative Characteristics of Accounting Information</p><p>　　Primary Decision-Specific Qualities</p><p>　　Relevance and reliability are the two primary qualities that make accou

4、nting information useful for decision making. Subject to constraints imposed by cost and materiality, increased relevance and increased reliability are the characteristics that make information a more desirable commodity

5、-that is, one useful in making decisions. If either of those qualities is completely missing, the information will not be useful. Though, ideally, the choice of an accounting alternative should produce informa</p>

6、<p>　　To be relevant, information must be timely and it must have predictive value or feedback value or both. To be reliable, information must have representational faithfulness and it must be verifiable and neutra

7、l. Comparability, which includes consistency, is a secondary quality that interacts with relevance and reliability to contribute to the usefulness of information. Two constraints are include in the hierarchy, both primar

8、ily quantitative in character. Information can be useful and yet be too </p><p>　　Relevance </p><p>　　Relevant accounting information is capable of making a difference in a decision by helping u

9、sers to form predictions about the outcomes of past, present and future events or to confirm or correct prior expectations. Information can make a difference to decisions by improving decision makers’ capacities to predi

10、ct or by providing feedback on earlier expectations. Usually, information does both at once, because knowledge about the outcomes of actions already taken will generally improve decision m</p><p>　　Timelines

11、s, that is, having information available to decision makers before it loses its capacity to influence decisions, is an ancillary aspect of relevance. If information is not available when it is needed or becomes available

12、 so long after the reported events that it has no value for future action, it lacks relevance and is of little or no use. Timeliness alone cannot make information relevant, but a lack of timeliness can rob information of

13、 relevance it might otherwise have had.</p><p>　　Reliability</p><p>　　The reliability of a measure rests on the faithfulness with which it represents what it purports to represent, coupled with

14、an assurance for the user that it has that representational quality. To be useful, information must be reliable as well as relevant. Degrees of reliability must be recognized. It is hardly ever a question of black or whi

15、te, but rather of more reliability or less. Reliability rests upon the extent to which the accounting description or measurement is verifiable and represent</p><p>　　Verifiability is a quality that may be de

16、monstrated by securing a high degree of consensus among independent measures using the same measurement methods. Representational faithfulness, on the other hand, refers to the correspondence or events those numbers purp

17、ort to represent. A high degree of correspondence, however, does not guarantee that an accounting measurement will be relevant to the user’s needs if the resources or events represented by the measurement are inappropria

18、te to the purpose a</p><p>　　Neutrality means that, in formulating or implementing standards, the primary concern should be the relevance and reliability of the information that results, not the effect that

19、the new rule may have on a particular interest. A neutral choice between accounting alternatives is free from bias towards a predetermined result. The objectives of financial reporting serve many different information us

20、ers who have diverse interests, and no one predetermined result is likely to suit all interests.</p><p>　　Comparability and Consistency</p><p>　　Information about a particular enterprise gains g

21、reatly in usefulness, if it can be com pared with similar information about other enterprises and with similar information about the same enterprise for some other period or some other point in time. Comparability betwee

22、n enterprises and consistency in the application of methods over time increases the informational value of comparisons of relative economic opportunities or performance. The significance of information, especially quanti

23、tative info</p><p>　　Materiality</p><p>　　Materiality is a pervasive concept that relates to the qualitative characteristics, especially relevance and reliability. Materiality and relevance are

24、both defined in terms of what influences or makes a difference to a decision maker, but the two terms can be distinguished. A decision not to disclose certain information may be made, say, because investors have no need

25、for that kind of information (it is nit relevant) or because the amounts involved are too small to make a difference (they are n</p><p>　　Source: Journal of Accountancy;Aug80, Vol.150 Issue 2, P105-120,16p&l

26、t;/p><p><b>　　譯文：</b></p><p>　　財務(wù)會計概念的聲明——會計信息質(zhì)量特征</p><p>　　制定具體決策的主要特征</p><p>　　相關(guān)性和可靠性是使會計信息對于制定決策有用的最主要的兩個特征。受限制的條件有成本和重要性，增加關(guān)聯(lián)和提高可靠性是使信息成為一個更好商品的特征，也就是對制定決

27、策有用的特征。如果兩者之中任何一個特征不滿足，那么會計信息就沒用了。雖然，理想的情況是，提供既是更可靠又是更相關(guān)的會計信息，但是也許有必要犧牲一個特征而滿足另外一個特征的。</p><p>　　相關(guān)性的要求是，會計信息必需是及時的，而且必需具有預(yù)測價值或者回饋價值，要么二者兼?zhèn)洹？煽啃缘囊笫牵瑫嬓畔⒈匦枋欠从痴鎸嵭缘?，而且必需具備可驗證性和中立性。可比較性，也包括一致性，是會計信息的第二重要特征，它們與相關(guān)性

28、和可靠性相互作用使會計信息對使用者有用。兩個限制條件都包含在層次結(jié)構(gòu)里，即也都符合定量性。會計信息是可以非常有用的，但是如果因為不符合標準而去調(diào)整它，要付出的代價也就太高了。為了有用和值得提供，會計信息取得的效益應(yīng)該高于它的成本。所有會計信息質(zhì)量特征的展現(xiàn)都受限制于重要性的特征，也就是一個約束條件。</p><p><b>　　相關(guān)性</b></p><p>　　相關(guān)

29、的會計信息能夠?qū)χ贫Q策產(chǎn)生影響，幫助會計信息使用者對過去，現(xiàn)在和將來發(fā)生事件的結(jié)構(gòu)進行預(yù)測，或者幫助他們證實或者糾正之前的預(yù)期。會計信息也可以通過提高決策制定者的預(yù)測能力或者通過提供對之前預(yù)測的反饋信息來影響決策的制定。通常，會計信息都會立即同時起到這兩個作用，因為行為結(jié)果的認識一般都會提高決策制定者預(yù)測相似未來行為的結(jié)果的能力。沒有對過去的認識，就會缺乏對未來進行預(yù)測的基礎(chǔ)。沒有對未來預(yù)測的興趣，對過去的認識也是沒有任何意義的。&l

30、t;/p><p>　　及時性就是在會計信息失去它影響制定決策的能力前使它對決策制定者有用，它是從屬于相關(guān)性的。如果會計信息當需要它的時候它沒有效力，或者是在報道的事情發(fā)生后它變動有效力，那么它對于未來的行動也是沒有價值的，也就是說它缺乏相關(guān)性或者說它是沒有用的。單單只有及時性的會計信息不一定具備相關(guān)性，但是缺乏及時性會計信息也不會具備相關(guān)性，所有及時性是不可缺少的。</p><p><b

31、>　　可靠性</b></p><p>　　可靠性的評估屬性是體現(xiàn)著它反映真實性上面的，再加上它的對會計信息使用者的保證特征，這兩者的結(jié)合代表了可靠性這一特征的最終目的。會計信息為了達到它的效用，就必需同時具備可靠性和相關(guān)性?？煽啃缘闹匾允且徽J知的。它代表的不僅僅是可靠性程度的多或者少，它更大的甚至代表了一個問題的黑白面。可靠性的程度依賴于會計類型和測量的可驗證和真實反映程度。會計信息的中立性

32、也與可靠性的這兩個特點相互作用來影響會計信息的有用性。</p><p>　　可驗證性也是可靠性的一個特征，它的作用可能是在會計信息的獨立測量中運用同樣的測量方法來保衛(wèi)它的保持一致程度。另一方面，反映真實性指的是一致性和發(fā)生事件的代表性。但是，如果會計信息的來源和事件的測量描述與手頭的目標不相符，高的一致性也并不能保證會計測量滿足會計信息使用者的要求。</p><p>　　中立性的意思是，在

33、公式化和實施的標準中，最主要關(guān)注的應(yīng)該是會計信息的相關(guān)性和可靠性，而不是某個新的規(guī)則將會多大程度影響特別的利潤的問題。中立性的選擇也不會受已經(jīng)事先所做選擇結(jié)果的影響。編制財務(wù)報表的目的就是滿足很多不同會計信息使用者的要求，他們都有著不同的利益需求，而且沒有哪一種標準是可能滿足所有利益需求的。</p><p><b>　　可比性和一致性</b></p><p>　　如果

34、某個企業(yè)提供的會計信息與其它的企業(yè)提供的相似的會計信息具有可比性，或與此企業(yè)提供的不同時間段或者同一時段不同角度的會計信息具有可比性，那么這個企業(yè)的會計信息就會發(fā)揮它很大的作用。企業(yè)之間的可比性和會計方法運用的一致性增加了相關(guān)經(jīng)濟機會和表現(xiàn)的會計信息可比較性價值。會計信息的意義，特別是定量的會計信息，很大程度上都是依賴于使用者把相關(guān)信息與基準聯(lián)系起來的能力。</p><p><b>　　重要性</

35、b></p><p>　　重要性是一個與定性特征有關(guān)的普遍的概念，特別是與相關(guān)性和可靠性聯(lián)系緊密。重要性和相關(guān)性兩者都是站在對決策制定者產(chǎn)生影響的角度下定義的，但是這兩個術(shù)語又可以相互區(qū)別開。某些不揭露會計信息的決策也會被制定出來，也就是說，因為投資者不需要此種會計信息（相關(guān)性小）或者是因為數(shù)量涉及的太小而不致于產(chǎn)生影響（不具重要性）。重要性本身一般不具有作出重要決策的基礎(chǔ)，因為它不涉及到條款的本質(zhì)，而且在