会计真实性对会计研究至关重要。
The truthfulness of accounting information is of vital significance to accounting studies.
会计真实不仅是会计理论问题，也是一个重大社会问题。
The accounting truthfulness is not only an accountancy theory problem, but also an important social problem.
制止会计真实性的扭曲，提高会计信息的质量，必须从制度和技术等方面努力。
To prevent twist of accountancy authenticity, and to raise the quality of accountancy information must be made great efforts from the system and the technology, etc.
人类的认识是在不断进步的，会计真实性的进化表现为相对真实性向绝对真实性的无限逼近。
As human's knowledge deepens ceaselessly, the evolution of accounting truthfulness takes a way of infinite approximation from the relative truthfulness to the absolute truthfulness.
会计真实性的演进是一个社会化的历史的过程，个别真实性和社会真实性成为这一过程中的一对基本矛盾。
The evolution of accounting truthfulness is a historical process of socialization, the principal contradiction of which comprises the individual truthfulness and the social truthfulness.
欧盟委员Charlie McCreevy警告国际会计准则委员会，称它“不是生活在政治的真空中”，而是“生活在真实的世界中”。
Charlie McCreevy, a European commissioner, warned the IASB that it did "not live in a political vacuum" but "in the real word".
那些探寻公司所有者真实姓名和地址的人在这里会备受公司公民代理的阻挠。 这些代理可能是名律师，也可能是名会计，他们会保护客户不受外界打探消息的人的骚扰。
Those seeking the owners’ real names and addresses there find that the trail goes cold with a nominee—a lawyer or accountant—who shields clients from nosy outsiders.
根据真实的房地产交易改善组织，在过去的四个会计年度，他们的人数保持下降了。
According to the Real Estate Transaction Improvement Organisation, their Numbers have fallen for the past four fiscal years.
相关、真实、及时、可靠的会计信息是使用者做出正确决策的基本前提和条件。
The correlative, true, timely, credible accounting information is the basic precondition and condition that the user makes the right decision.
会计信息的真实、准确是企业经营管理和科学决策的重要依据。
The reality and accuracy of accounting information is the important foundation of management and scientific decision making of enterprise.
目标是职能的具体化，因而，财务会计应当建立提供真实信息和强化经济管理的基本目标。
Target is the manifestation of functions. Therefore, financial accounting should establish a fundamental goal to provide true information and strengthen economic management.
要保证会计信息的真实性，应从强化内部监督、加强法制建设，提高专业人员水平等方面入手。
To strengthen the authenticity of accounting information, we should intensify the internal surveillance, strengthen the legal system and improve the levels of accountants.
重要性原则在会计报表公允真实性审计中，是通过确定和运用重要性标准，即性质标准和金额标准来实现的。
In Fair and Reality Audit the Important Principle Through Fix and Make Use of Important Standard (Standard of Quality and Standard of Amount of Money) to Realize it.
会计盈余是否能够反映亏损上市公司的真实价值呢？
Does accounting profit reflect a loss of a listed company's true value?
但其前提是上市公司必须诚信，披露的会计信息是真实可信的，而非虚假的。
But its prerequisite is that listed company must be honest and creditable, the accounting information disclosed is true and believable, but not false.
正确确认、计量、记录和报告企业商誉，才能真实反映企业财务状况，满足会计信息使用者的需求。
We should recognize, calculate, record and report Goodwill properly to express financial position of enterprise and supply the demand of the information of the financial statement users.
会计报表真实性审计，就是要查明会计报表中是否有重要的错报或漏报。
Realistic Audit of Accounting Statement Means We Want to Examine Clearly Whether There Are Significant Mistaken Reports or Missing Reports in Accounting Statement.
负责编制和审核会计凭证、填写各类会计帐薄，保证各类会计资料真实、合法和完整。
Responsible for the preparation and audit of accounting documents, fill in all kinds of accounting books, to ensure that all kinds of accounting information is true, legal and complete.
真实性是会计的灵魂，会计职业道德是保证真实性的根本。
Reality is the spirit of accounting, Accounting professional morality is basic to guarantee the reality.
会计信息生命力在于其真实性，但现行某些会计原则与处理办法却导致了会计信息的不真实。
The life of accounting information depends on its truthfulness, but some disposal measures and principles of accounting lead to its distortion.
加强金融衍生工具的监管，真实披露会计信息，在新经济时代越发重要。
It is more and more important to tighten control of the financial derived tool and publish the accounting information truly.
企业负责人对本企业财务会计报告的真实性、完整性负责。
The principal of the enterprise shall be responsible for the authenticity and completeness of financial accounting reports of his own enterprise.
被审计单位负责人对本单位提供的财务会计资料的真实性和完整性负责。
The person in-charge of an entity under audit shall be responsible for the authenticity and integrity of the financial accounting materials provided by his own entity.
这些功能虽然方便了会计人员的日常工作，但会计资料的真实性和准确性却打了很大的折扣。
Though the increasing of these functions has facilitated accounting personnel's routine, the truth and accuracy of the accounting materials is threatened greatly.
会计信息真实性是会计的本质属性，也是会计信息的生命。
The authenticity of accounting information is the essential attributes and also the life of accounting information.
然而，在实际工作中，由于种种因素的影响，会计数据的完全真实是难以做到的。
In actual work, however, it is difficult for accountant 's data to be perfectly objective, because the effect of some other factors.
因此，研究如何保证会计信息的真实性，如何在最大范围内防止会计信息失真，具有重要的现实意义。
Therefore, study of how to ensure the accounting information authenticity and how to prevent the maximum extent accounting information distortion has important practical significance.
从会计理论和方法上的缺陷这一角度探讨会计收益真实性问题具有较大的现实理论意义。
So it is very instructive for the practical theories to probe into the reality of the accounting profit from the defects of the accounting theories and the methods.
从会计理论和方法上的缺陷这一角度探讨会计收益真实性问题具有较大的现实理论意义。
So it is very instructive for the practical theories to probe into the reality of the accounting profit from the defects of the accounting theories and the methods.
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