2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、本科畢業(yè)論文（設計）外文翻譯外文題目FixingtheFramewk：RelevanceReliability外文出處AccountingToday1242005Vol.19Issue2P14173p外文作者BahnsonPaulR.原文：原文：Fixingtheframewk:RelevancereliabilityWehavebeenwritingabouttheFinancialAccountingStardsBoard’sCon

2、ceptualFramewkofferingsuggestionstotheboardasitfixesuptheframewksome20yearsafteritwasproduced.Sofarwehavelookedattheoverallgoalofstardsettingtheobjectiveffinancialreptingtherelevanceofthefuturecashflowstothereptingentity

3、theroleplayedbytheentity’sassetsliabilitiesthroughtheirabilitytoaffecttheamounttiminguncertaintyofthosecashflows.Wearepersuadedthatthisabilitywhichwecall“AAATUC”fconvenienceistheelusiverelevantattributethatescapedthegras

4、pofaccountingtheistsfdecades.Thiscolumnaddressesrelevancereliabilitythetwokeyqualitiesofinfmationthatmakeitusefulfdecisions.Bylargetheframewkexplainsthemwellthankstothewkoftwodepartedscholars:Dr.DavidSolomonsoftheUnivers

5、ityofPennsylyaniaDr.ReedSteywhoservedmanyyearsonFASB’sstaff.Webelievethattheboardshouldproduceamehelpfulexplanationofthesequalitiesbecausewefindthattheyarenotfullyunderstood.Itseemsthatmostfolksstillrelyontheirvernacular

6、meaningsinsteadofthemerigousprecisedefinitionsinSFAC2.WealsothinkthattheboardshouldamenditsdiscussionoftherelationshipDespiteitsnecessityrelevanceisnotsufficientfcreatingusefulness.ReliabilityInparticularusefulinfmationm

7、ustalsohavereliabilitywhichSFAC2definesas“thequalityofinfmationthatassuresthat[it]isfreefromerrbiasfaithfullyrepresentswhatitpurptstorepresent“.Thestatementexplainsthatreliabilityexistswheninfmationhasrepresentationalfai

8、thfulnessverifiabilityneutrality.Faithfulnessoccurswhenthereptedmagnitudeoftherelevantattributeissufficientlyclosetotherealamount.Faithfulnessisnotthesameasexactprecisemeasurement—ineffectitsOKtobewithinanacceptablerange

9、.Ofcourseanymeasurement(faithfulotherwise)accomplishesnothingifpeopleplacenoconfidenceinit.ThatissueledFASBtoidentifyverifiabilityasessential.Specificallycredibilityisenhancedbyhavingothersconfirmthattheamountiscloseenou

10、gh.Neutralityalsoboostscredibilitybecauseitassuresusersthattheinfmationwascreatedthroughanunbiasedprocesswithnoagendafencouragingonekindofdecisionoveranother.Likerelevancereliabilityisnecessarytousefulnessbutnotsufficien

11、t.Indeedtheframewkhasaverygooddiscussionpointingoutthatitdoesabsolutelynogoodtohaveareliabledepictionofanirrelevantfact.RelevancereliabilityTherelationshipbetweenrelevancereliabilitycanbeunderstoodbybringingthemtogetheri

12、nfourpairs.Firstinfmationisnotusefulifitunreliablydescribesirrelevantfacts.Furthermenothingcanbedonetothisinfmationtomakeituseful.Secondconsiderinfmationthatisreliablebutirrelevant.Becausethegoalistohelpstatementuserspre

13、dictfuturecashflowsitdoeslittlegoodtodescribeaparticularasset’spastAAATUCafterithaschangedovertime.Eventhoughthepastabilityusedtoberelevantcanstillbereliablydescribedusingpastfacts(suchaslastyear’sfairvalue)thepastmeasur

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