要使信息可靠，财务报表中的信息必须在重要性和成本的许可范围内做到完整。

To be reliable, the information in financial statements must be complete within the bounds of materiality and cost.

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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.

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我们买了很多支证券，他们之中的大多数管理者我从未见过，我们只能运用生意常识来从财务报表中寻觅细节信息。

We've bought many securities, and with most, we've never met management. We use our general understanding of business and look to specifics from financial statements.

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