会计信息主要提供给每一企业的业主、管理者和投资者以及其他使用者，用以帮助他们进行决策。
The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process.
为此，应采取相应的对策提高会计信息质量，以便更好地为会计信息使用者服务。
Therefore, some measures should be taken to improve the accounting information quality and thus it can serve the users well.
相关、真实、及时、可靠的会计信息是使用者做出正确决策的基本前提和条件。
The correlative, true, timely, credible accounting information is the basic precondition and condition that the user makes the right decision.
在六大会计要素中，资产是最重要的会计要素之一，与资产相关的会计信息是财务报表使用者关注的重要信息。
In six major accounting elements, assets is the most important accounting elements, and assets of the accounting information is relevant financial statements attention important information.
正确确认、计量、记录和报告企业商誉，才能真实反映企业财务状况，满足会计信息使用者的需求。
We should recognize, calculate, record and report Goodwill properly to express financial position of enterprise and supply the demand of the information of the financial statement users.
会计信息为了满足使用者的需要而有着多种质量特征，其中最为主要的是相关性和可靠性。
Accounting information owns various quality characteristics to meet the users need, among them the most important are relevance and reliability.
收益指标是财务报表使用者特别是投资人最为关心的会计信息。
The index of income is the accounting information that financial statement users especially investors care about most.
会计目标体现着会计信息使用者的主观需要。
The accounting objectives indicate the subjective needs of the accounting information user.
一份目标定位合理的财务报告可以有效地满足各类使用者对于会计信息使用的要求。
A financial report with rational target positioning can meet the needs of various users for the accounting information.
为满足会计信息使用者对会计信息高质量的要求，使会计信息更加可靠、相关，各国推行了实质重于形式原则。
In order to provide users with higher quality information, substance over form principle is used in the accounting information system of many different countries.
建立非营利组织会计，既符合行为科学的观点，又能满足不同会计信息使用者的需求。
Constructing nonprofit organization accounting, not only accords with the viewpoint of behavior science, but also satisfies the demands of different accounting information users.
财务会计应为会计信息使用者提供尽可能准确，充分，通用的决策有用信息。
Using information that is provided by finance accountant for user of accountant information, should be within the limited of nicety, fill, all-purpose.
另一方面也能为会计信息使用者提供更为科学、合理的每股收益信息，以助于其做出正确的投资决策。
On the other hand, it can also provide reasonable and scientific earnings per share information for the accounting information users in order to help them make the right investment decision.
根据会计等式，就可以记录企业的财务状况和经营成果，并向有利益关系的会计信息使用者报告。
On the basis of the accounting equation, the financial position and the operating result of a business can be recorded and reported to the interested users of accounting.
在第二部分里结合目前国际和国内的实际情况，从人力资源会计信息提供者和使用者两个不同角度提出了人力资源会计信息披露的重要性。
In the second part, thinking from the both angles of provider and user of human resource's information, writer explains the importance to disclose the information of human resource.
财务报告的目的是为了向信息使用者提供决策有用的信息，满足会计信息使用者的信息要求。
The purpose of financial reporting information to the user to provide useful information for decision-making to meet the information requirements of users of accounting information.
分析了会计信息生产者、使用者、鉴证者对虚假会计信息的影响，阐述了上市公司会计信息失真的内在动因；
The internal motivation is disclosed by analyzing the impact of producers, users and authenticators on false accounting information.
那么公司的会计信息对于使用者来说就具有非常重要的意义。
Then the company's accounting information has very important significance for users.
中国会计目标的兼容性决定了以资源的委托人为主的企业外部利益关系人为中国会计信息的主要使用者。
Compatibility of accounting aim makes company outside relative persons by resources collector protagonist become main users of accounting information.
财务报告是会计工作的一个重要文件，也是会计信息的有关使用者最为关注的会计文件。
Financial Report is a key document of the accounting work. It is also an accounting document of the greatest interest to relevant users of accounting information.
审计判断的正确与否直接关系着审计结论的正确性和会计信息使用者的正确决策。
No matter it is correct and mistake, audit judgement directly concern accounting information and the correctness of audit conclusion to use the correct decision.
相关、真实、及时、可靠的会计信息，是使用者作出正确决策的基本前题和条件。
Accounting information which is relevant, authentic, timely, and reliable is essential and prerequisite to the accurate decision-making of the user.
财务会计以向信息使用者提供决策有用的信息为目的，而会计政策的披露有助于会计信息使用者了解信息产生的过程。
Financial accountants provide useful information of decision -making for information users while exposure of accounting policy is helpful to users of accounting policy who know the process of in...
以满足不同层次会计信息使用者及时的、多元化的、决策相关性的信息需要。
It is believed to be able to meet a wide range of decision-making related information needs of different levels of users of accounting information in a timely manner.
为满足会计信息使用者对会计信息高质量的要求，使会计信息更加可靠、相关，各国推行了实质重于形式原则。
The essay, combining the accounting practice in our country, shows the application of the substance over form principle.
为满足会计信息使用者对会计信息高质量的要求，使会计信息更加可靠、相关，各国推行了实质重于形式原则。
The essay, combining the accounting practice in our country, shows the application of the substance over form principle.
应用推荐