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1、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-SpecificQualitiesRelevanceandreliabilityarethetwoprimaryquali
2、tiesthatmakeaccountinginformationusefulfordecisionmaking.Subjecttoconstraintsimposedbycostandmateriality,increasedrelevanceandincreasedreliabilityarethecharacteristicsthatmakeinformationamoredesirablecommodity-thatis,oneusefulinmakingdecisions.Ifeitherofthosequa
3、litiesiscompletelymissing,theinformationwillnotbeuseful.Though,ideally,thechoiceofanaccountingalternativeshouldproduceinformationthatisbothmorereliableandmorerelevantitmaybenecessarytosacrificesomeofonequalityforagaininanother.Toberelevant,informationmustbetimel
4、yanditmusthavepredictivevalueorfeedbackvalueorboth.Tobereliable,informationmusthaverepresentationalfaithfulnessanditmustbeverifiableandneutral.Comparability,whichincludesconsistency,isasecondaryqualitythatinteractswithrelevanceandreliabilitytocontributetotheusef
5、ulnessofinformation.Twoconstraintsareincludeinthehierarchy,bothprimarilyquantitativeincharacter.Informationcanbeusefulandyetbetoocostlytojustifyprovidingit.Tobeusefulandworthproviding,thebenefitsofinformationshouldexceeditscost.Allofthequalitiesofinformationshow
6、naresubjecttoamaterialitythreshold,andthatisalsoshownasaconstraint.Relevance6Relevantaccountinginformationiscapableofmakingadifferenceinadecisionbyhelpinguserstoformpredictionsabouttheoutcomesofpast,presentandfutureeventsortoconfirmorcorrectpriorexpectations.Inf
7、ormationcanmakeadifferencetodecisionsbyimprovingdecisionmakers’capacitiestopredictorbyprovidingfeedbackonearlierexpectations.Usually,informationdoesbothatonce,becauseknowledgeabouttheoutcomesofactionsalreadytakenwillgenerallyimprovedecisionmakers’abilitiestopred
8、icttheresultsofsimilarfutureactions.Withoutaknowledgeofthepast,thebasisforapredictionwillusuallybelacking.Withoutaninterestinthefuture,knowledgeofthepastissterile.Tim
