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1、外文文献翻译原文AccountinginformationcriteriaInrecentyears,theconceptofaccountingasaninformationsystemhasgainedwideacceptance.Thissomewhatsubtlechangeinthinkingappearstobeaffectingthedevelopmentofaccountingtheory.AcommitteeoftheAmericanAccountingAssociationrecentlyfocusedattentiononfourinformatio
2、n—relevance,verifiability,freedomfrombias,andquantifiability.Thesefourcharacteristicswerelabeledstandards,anditwasnotedthattheyprovidecriteriaforevaluatingpotentialaccountinginformation.TheCommitteealsorecognizedtheneedfor,andsoughttoencourage,furtherresearchinvariousareasofaccounting.The
3、purposeoftheCommitteebyattemptingtoexpandonitsanalysisoffinancialaccountinginformation.AhierarchyofcriteriaInthispaperitissuggestedthatthereexistnumerouscriteriawhichshouldbeusedintheselectionoffinancialaccountinginformation.Further,itissuggestedthatthesecriteriaformakindofhierarchy.Fourl
4、evelsofthehierarchyareidentifiedinthispaper.Theonecriterionthatappearstobeapplicabletoallaccountingpracticesiscalledthefirst-levelcriterion.Othercriteriathataremorerestrictedinscope,butwhichneverthelessarequitebroadlyapplicable,arereferredtoassecond-levelcriteria.Thosewithevenmorerestrict
5、edapplicabilityarecalledthird-levelservesthepracticalpurposeofavoidingargumentsaboutmeaningsofwordsthatcouldbeassignedtothedifferentlevelssuchasaxioms,postulates,principles,standards,andconventions.Usefulness——Thefirst-levelcriterionAsisshownintheensuingpages,thecriterionofusefulnessoccup
6、iesthehighestlevelofthecriteriahierarchy,beingtheonlyonethatisnotrestrictedinits7applicability.Thisstatementimmediatelyraisesthequestion,whatabouttruth?Isitnotamorepowerfulcriterionthanusefulness?Inpursuingthedevelopmentofusefulnessasthefirst-levelcriterion,itseemsimportanttoclarifythefun
7、ctionof“truth”inaccounting.Therefore,thediscussionofcriteriabeginsatthispoint.Truthisthecriterionwhichgenerallycomesfirsttomostpeople’sminds.“Accountantsshouldmerelypresentthefacts,”isacommentoftenheard,particularlyfromnon-accountants.Andcertainly,ifitwerepossibleto
