相关性与可靠性是会计信息最重要的两个质量特征。
Relevance and reliability are the two most important qualitative characteristics of accounting informations.
文章从企业契约视角解释了会计信息相关性与可靠性分离的原因。
Using contract theory, this paper explains the divergence of relevance and reliability of accounting information.
与历史成本计量相比，现值计量相关性强而可靠性弱；
Compared with measurement of historical cost, measurement of present value possesses a stronger relevance but weaker reliability.
采用该方法对通信网可靠性指标体系进行了相应优化，降低了指标体系的相关性与冗余度。
The index system of communication network has been optimized by the method, the index correlation and index redundancy have been reduced.
股权集中度和财务报告可靠性与上市公司是否披露内部控制自我评价报告的相关性不显著。
Concentration ratio of Shares and the reliability of financial report haven't significant correlation with disclosure of Self-evaluation of Internal Control of listed companies.
基本会计原则中的相关性、可靠性、实质重于形式、充分披露等原则与合并会计关联密切。
The basic accounting principle has general directive significance in combination accounting, especially Relevance, Reliability, Materiality, and fully revealing.
与单一阶段系统相比，PMS的可靠性分析由于阶段之间的相关性而变得更加复杂。
Comparing with unitary stage system, the reliability analysis of PMS becomes more complex because of the correlation between stages.
炉管的可焊性、修复质量和可靠性与炉管组织的损伤程度有密切的关系，而硬度与炉管的损伤也有一定的相关性。
The weldability, repair quality and reliability of a furnace tube bear closed relation to the accumulated damage at microscale. Certain correlation between the hardness and damage could also be found.
炉管的可焊性、修复质量和可靠性与炉管组织的损伤程度有密切的关系，而硬度与炉管的损伤也有一定的相关性。
The weldability, repair quality and reliability of a furnace tube bear closed relation to the accumulated damage at microscale. Certain correlation between the hardness and damage could also be found.
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