第七条公司应当披露采用的重要会计政策和会计估计，不重要的会计政策和会计估计可以不披露。
Article 7 the Company shall make disclosure of the important accounting policies and accounting estimates it has adopted, and it is not required to make disclosure of those unimportant ones.
如何规范上市公司会计政策的选择，提高上市公司的信息披露质量成为人们探讨的一个重要内容。
How to standardize the choice of the accounting policy of listed companies to improve the information announcing quality of the listed companies becomes an important content that people probe into.
会计政策选择是影响企业财务信息质量的一个重要方面。
The choice of the accounting policy is one of the important factors affecting the accounting information quality of a business.
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