One important characteristic of many normative moral theories such as consequentialism is the ability to produce practical moral judgements.

其中许多规范性道德理论的重要特征，如结果论是能够产生实际的道德判断。

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Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.

实证法是实证会计理论的研究方法，实证会计理论和规范会计理论是两种基本的会计理论。

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Traditionally, theories of accounting information objectives are divided into two categories, namely, theories of normative objectives and theories of positive objectives.

会计目标的理论研究一直沿着两条不同的思路展开，即规范性目标和实证性目标。

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