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1、外文翻译--财务会计概念的声明会计信息质量特征本科毕业论文（设计）外文翻译外文出处JournalofAccountancy;Aug80,Vol.150Issue2,P105-120,16p外文作者Miller,PaulB.W.原文：StatementofFinancialAccountingConceptsNo.2―QualitativeCharacteristicsofAccountingInformationPrimaryDecision-SpecificQualitiesRelevanceandreliabilitya
2、rethetwoprimaryqualitiesthatmakeaccountinginformationusefulfordecisionmaking.Subjecttoconstraintsimposedbycostandmateriality,increasedrelevanceandincreasedreliabilityarethecharacteristicsthatmakeinformationamoredesirablecommodity-thatis,oneusefulinmakingdecisions.I
3、feitherofthosequalitiesiscompletelymissing,theinformationwillnotbeuseful.Though,ideally,thechoiceofanaccountingalternativeshouldproduceinformationthatisbothmorereliableandmorerelevantitmaybenecessarytosacrificesomeofonequalityforagaininanother.Toberelevant,informat
4、ionmustbetimelyanditmusthavepredictivevalueorfeedbackvalueorboth.Tobereliable,informationmusthaverepresentationalfaithfulnessanditmustbeverifiableandneutral.Comparability,whichincludesconsistency,isasecondaryqualitythatinteractswithrelevanceandreliabilitytocontribu
5、tetotheusefulnessofinformation.Twoconstraintsareincludeinthehierarchy,bothprimarilyquantitativeincharacter.Informationcanbeusefulandyetbetoocostlytojustifyprovidingit.Tobeusefulandworthproviding,thebenefitsofinformationshouldexceeditscost.Allofthequalitiesofinforma
6、tionshownaresubjecttoamaterialitythreshold,andthatisalsoshownasaconstraint.RelevanceRelevantaccountinginformationiscapableofmakingadifferenceinadecisionbyhelpinguserstoformpredictionsabouttheoutcomesofpast,presentandfutureeventsortoconfirmorcorrectpriorexpectations
7、.Informationcanmakeadifferencetodecisionsbyimprovingdecisionmakers’capacitiestopredictorbyprovidingfeedbackonearlierexpectations.Usually,informationdoesbothatonce,becauseknowledgeabouttheoutcomesofactionsalreadytakenwillgenerallyimprovedecisionmakers’abilitiestopre
8、dicttheresultsofsimilarfutureactions.Withoutaknowledgeofthepast,thebasisforapredictionwillusuallybelacking.Withoutaninterestinthefuture,knowledge
