重要性原则

论会计和审计中的重要性原则

On the Principle of Materiality in Accounting and Auditing

公信的财务信息具有内容和表述两方面的质量特征，并受重要性原则的限制。

The trustworthy financial information possess two quality features about content and explanation , and the materiality principle revises the two features .

基于企业环境评价成本的重要性原则，SLCA的评价范围即生命周期评价的评价范围简化。

According to important principle of environment 's assessment cost , the assessment scopes of SLCA are simplification of the ones of LCA .

试析重要性原则在合并财务报告中的应用

On Application of Significance Principle in Consolidated Financial Report

重要性原则对审计意见的形成具有重要作用。

It is important to form the audit notions .

浅议审计中的重要性原则

Simple Discussing on the Important Principle of Audit

根据重要性原则，我们理应加强对商誉的核算。

According to the importance principle , we should strengthen the adjustment of goodwill .

除此之外，分部信息的披露还受到成本效益原则和重要性原则的约束，文章对此也作出分析。

Besides , the cost-benefit principle and importance principle should also be taken into account .

重要性原则在审计中的应用

Application of Importance Principle into Auditing

财政部有关文件和《企业会计制度》对合并会计报表和分部报告的规定已不能满足投资者对会计信息的要求，对重要性原则的滥用是其主要缺点；

The existing regulations on consolidated financial statement and segment report cannot meet the requirement of investors .

浅议重要性原则

Discussion on Importance Principles

公司编制和披露附注时应遵循重要性原则。

The company shall follow the principle of importance in preparing and disclosing the notes to financial statements .

重要性原则是我国会计准则中的一项基本原则，在成本核算工作中也应用得十分广泛。

AS a basic principle in the Accounting Standard of China , the Important Principle is used broadly in cost accounting .

研究审计风险和重要性原则，无论对审计理论还是审计实务，都具有非常重要的意义。

It is of great importance not only to audit theory but also to audit business to study audit risk and significance principle .

论人力资源权益会计的构建&从经济学和会计重要性原则的角度

A few remarks about the construction of the human resources equity accounting & from the perspective of economics and the materiality principle of accounting

因为开办费的摊销金额通常不大，这种简便的处理方法符合重要性原则的要求。

Because the amortization of organization costs usually is immaterial in dollar amount , this convenient treatment is justified by the accounting principle of materiality .

文中区分了划分企业和市场的自发运行与政府干预界线时的重要性原则和必要性原则。

This paper distinguishes between the principle of importance and necessity when we define the line between government intervention and the spontaneous operation of firm and market .

本文主要介绍重要性原则在会计账户的设置、会计处理方法的选择和会计信息的披露等方面的具体运用。

The paper deals mainly with the application of principle of materiality in the setting of accounts , selection of accounting process and disclosure of accounting information etc.

在计算并购后整合期战略价值的过程中本文按照重要性原则，只考虑了扩张期权和放弃期权。

After the merger integration in the calculation of the process of strategic value based on the materiality principle , only considered the expansion options and give up the option .

重要性原则在会计报表公允真实性审计中，是通过确定和运用重要性标准，即性质标准和金额标准来实现的。

In Fair and Reality Audit the Important Principle Through Fix and Make Use of Important Standard ( Standard of Quality and Standard of Amount of Money ) to Realize It .

本文列举了重要性原则在成本核算工作中的体现，正确、合理地应用这一原则能在保证成本核算正确性的前提下，提高成本核算工作的效率。

This paper listed the applications of the Important Principle in cost accounting . These rational applications of the Important Principle can ensure the validity of cost accounting and greatly improve work efficiency .

运用重要性原则，有利于把握住问题的实质，抓住关键点，最终实现较小的成本、较大的效益的目的。

By using the principle of materiality , we can favorably hold the crux of the matter or the key points , and ultimately achieve our aim of lower cost but higher benefit .

运用重要性原则，能提高审计效率、保证审计质量，对审计意见的形成具有重要作用。

The significance principle is an fundamental concept and application principle in the audit theory and practice , Being significant to the formation of audit views , the significance principle could enhance the efficiency and assure the quality .

法律在企业内部控制体系中的作用应当贯彻全面性的原则，遍布企业生产的各个方面；同时要贯彻重要性原则，每一个企业行为都应当符合法律规定。

Laws in the system of internal control should be the role of full-scale implementation of the principles as well as be throughout all aspects of production . At the same time we must carry out the principles of the importance .

最重要的会计原则包括权责发生制原则、历史成本原则、收入实现原则、配比原则、稳健性原则、客观性原则、充分揭示原则、一致性原则及重要性原则。

The most important accounting principles include the accrual principle , the historical principle , the realization principle , the matching principle , the prudence principle , the objectivity prin-ciple , the full-disclosure principle , the consistency principle and the materiality principle .

公认会计原则所包括的主要原则有：客观性原则，重要性原则，一致性原则，稳健性原则，权责发生制原则，充分披露原则，配比原则，实现原则和成本原则。

Major principles included in GAAP are the objective principle , the materiality principle , the consistency principle , the conservatism principle , the accrual-basis accounting principle , the adequate disclosure principle , the matching principle , the realization principle , and the cost principle .

行政责任制度的设计应符合制度的重要性原则、权力制约和独立监督原则、权力责任适当配置原则、责任落实的个体化原则和公共参与的价值原则等五项理论原则。

The arrangement of the administrative accountability system should follow five theoretic principles , namely , the principle of system importance , the one of power restriction and independent supervision , the one of power-accountability matching up , the one of duty load individualization and the one of public participation .

论中医继续教育的重要性及其原则

Discussion on the significance of TCM continuing education and its main principles

本文提出了非言语符号描述的重要性、原则及方法。

This paper discusses the importance , principle and approaches for describing nonverbal signs .

列宁提出了建立社会主义国家社会保障的重要性和原则。

Lenin proposed the establishment of the socialist countries of the importance and principles of social security .