财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。
The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes.
本文就管理会计与财务会计信息质量特征中差别较大的方面作一分析研究。
This article has analysed and researched the main different aspects of the accounting information's quality features between management accounting and financial accounting.
真实性是财务会计信息的首要质量特征。
Reliability is the initial quality feature of finance accounting information.
财务报告的根本目标是决策有用性，而相关性和可靠性是保证会计信息决策有用的最重要质量特征。
The fundamental objective of financial statements is helping to make decisions. Furthermore, value-relevant and reliable to investors is the most important quality characteristics.
会计信息质量特征是财务会计概念框架的重要组成部分。
Shallowly discussing on the quality characteristic of management accounting information;
会计信息质量特征是财务会计概念框架的重要组成部分。
Shallowly discussing on the quality characteristic of management accounting information;
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