Relevance and reliability are the two important qualitative characteristics of accounting information.

相关性和可靠性作为会计信息的两大主要质量特征,一直备受人们的关注.

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Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it.

会计信息质量特征是由会计目标和会计环境影响的.

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It can be argued that, to be useful, accounting information should possess certain key'qualitative'characteristics.

可以说, 有用的会计信息应具有某些关键 “ 性质上 ” 的特征.

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Define the qualitative characteristics of financial information and the fundamental bases of accounting.

好的财务信息所应具备的特质,会计的基础.

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