On one hand, appropriate conservatism principle is the outcome of theory deducing; on the other hand, it is also necessary choice of accounting reality.

适度稳健原则一方面是理论演绎的结果，另一方面又是会计现实必然的选择。

youdao

In some instances, incomplete accounting of the budget has been used to conceal the reality of our fiscal situation.

在某些情况下，不完整的预算被用来掩盖我们真实的财政状况。

youdao

If you cling to any belief that accounting treatment of Goodwill is the best measure of economic reality, I suggest one final item to ponder.

如果你坚持相信对商誉的会计处理是衡量经济现实的最佳方式，我建议你思考最后一个例子。

youdao

In both cases, the values derived from accounting conventions are inconsistent with the economic reality.

FORBES: The P/E Problem

"Our management's determination to change to the preferred method of accounting for employee stock options ensures that our earnings will more clearly reflect economic reality when all compensation costs are recorded in the financial statements, " said Coca-Cola Chairman and Chief Executive Douglas Daft in a statement.

FORBES: Coke Opts For More Honest Accounts

The reality is that virtually all of the top 200 nonprofits you report on annually follow the same accounting rules that HHV does.

FORBES: Clean Hit?