真实性是对会计信息质量要求的第一原则。
Authenticity is the quality of accounting information required by the first principle.
真实性是对会计信息质量要求的第一原则。
Authenticity is required for accounting information quality the first "principle."
基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。
The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.
让企业供应充足的符合会计信息质量要求的会计信息，需要有效的会计信息市场。
Adequate and meeting qualitative characteristic accounting information produced by enterprises needs an efficient accounting information market.
该文从《会计法》对会计信息质量要求出发，阐述建立健全内控制度对保证会计资料真实完整的重要性。
This paper emphasizes the importance of establishing and perfecting the inner control system for the authenticity and integration of the accounting materials.
资产减值会计的确认与计量以资产能带来的未来经济利益为基础，是满足提高会计信息相关性质量要求的结果。
The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out, which is the result of to increase the relevance of accounting information.
同时，对其会计信息的质量要求越来越高。
At the same time, the quality requirement of accounting information is higher and higher.
由于经济活动越来越复杂，社会公众对会计信息质量的要求越来越高。
Because the economic activity is more and more complicated, the public has more and more high expectations for accounting information quality.
对会计信息有用性的要求是通过会计信息质量来实现的。
The requirements of usefulness of accounting information are reached by accounting information quality.
创业板市场由于其本身高风险、高收益的特点，对会计信息披露的要求比主板市场更为严格与细致，从而对会计信息的质量有着更高的要求。
The Second Board itself has the characteristics of high risks and high profits, so it demands more strictly and carefully regulations for accounting information disclosing than The Main Board does.
现代企业制度要求建立和完善与之相适应的会计模式和框架，使会计信息质量的合法性、真实性、完整性、准确性得到充分保障。
The establishment of modern business system makes necessary a suitable accounting mode and frame to guarantee legality, authenticity, integrality and accuracy of the quality of 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.
而客观、真实则是对会计信息质量的最根本也是最基础的要求。
But objective and true then to accountancy information quality most root is also a foundation most of request.
文章论述了会计信息的相关性和可靠性，二者共同构成了会计信息质量特征要求，缺一不可。
Accounting information owns various quality characteristics to meet the users need, among them the most important are relevance and reliability.
最后，指出数据库技术的应用与会计进一步结合的方向是REA会计模式，并对未来会计模式和未来会计信息的质量要求进行展望。
In the end, narrate that the father direction of database technology used in accounting is REA accounting model and look forward to the future qualitative characteristics of 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。
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.
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