"Single unit of measure" is the inherent demand to fulfill the accounting purpose, and the theory of consolidation shows that the statements of a parent company and its subsidiaries as if the group were operating as a single company.
“单一计量单位”是实现会计目标的内在要求和前提,而对于由母公司和子公司构成的集团这个主体来说,母公司货币是其计量货币的现实的最佳的选择,时态法是应采用的折算方法。
参考来源 - 外币报表折算研究·2,447,543篇论文数据，部分数据来源于NoteExpress
But the principle defence of standard-setters is that enhancing financial stability is not the purpose of accounting.
只是标准制定者的原则性辩护在于，提高金融稳定并非会计的真正意图。
To find and correct accounting errors is the purpose in our analysis and research for the accounting errors.
寻找会计差错并予以更正是我们分析与研究会计差错的目的。
However, a prior discussion of subjective expected utility (SEU) model will be done to better understand the purpose of accounting and its products, accounting information.
然而，之前讨论的主观期望效用(SEU)模型可以更好地理解会计和其产品的目的，会计信息。
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