财务会计的统计数据被希望是客观和具有可证实性的。
Financial accounting data are expected to be objective and verifiable.
不可观察性或不可证实性，导致了第三方仲裁的不可能性。
Inability to observe or confirm contributes to the inability for third-part arbitration.
“可证实性原则”是经验主义关于陈述、判断之意义标准的表达。
And the principle of Verification is the empiricist criterion distinguishing the meaning and validity of a statement of a judgment.
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