Financial statements are not neutral if, by the selection or presentation of information, they influence the making of a decision or judgement in order to achieving a predetermined result or outcome.
如果为了达到预定的成果或结果,通过对信息的选择和列报,使财务报表影响了决策或判断,那么,财务报表就不是中立的了。
Practice proves that accuracy rate of prediction or judgement of this system is more than 85% and good practical result is obtained.
实践证明,该系统预测或判断的准确率达85 %以上,取得了良好的实用效果。
Good judgement is usually the result of experience.
正确的判断往往是经验的结果。
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