M - materiality 中文

materiality n.物質性；實體性，有形(物)(opp. spiritu...

materialize
Although both preparing and auditing financial statements need to apply the concepts of materiality , the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures . because , the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements , but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement 財務會計中財務報表的編制，以及審計中財務報表的查核，都需要運用重要性概念；但財務會計中重要性原則的運用，主要是用于過濾篩選不重要的會計數據，以節約信息生產成本，并增強報表的可理解性；而審計中重要性原則的運用，則是為了辨識重大會計信息，以控制審計風險，并有效率且有效果地完成審計任務。
Thirdly , in the examination on the materiality of misrepresentation , considering the opinions of scholars both national and abroad , this article maintained that , in the environment of our country today , we should take standard of “ influencing the decision of investor “ as standard to determine the materiality of information and should pertain the legal form of this standard through stipulation by samples 三是虛假陳述的“重大性” (實質性)標準，文章運用比較法的方法并參考中外學界觀點，認為在我國目前情況下宜采用“影響投資者決策”標準作為統一判定披露信息重大性的標準，并主張有關立法應通過列舉方式實現該標準的初步法定化。
To realize the estimating scores of the test . there mainly to be the using of database theory ( such as the sql language also the conversions of odbc joins in different databases ) and advanced programing tools ( vb6 ) . by the conversion of estimation model from abstract to materiality to get the aim that the computer could deal with real database model and program module , then make it into reality that the computer can estimate scores 考試判分在具體實現的時候主要利用了數據庫基本原理(比如sql語句和odbc接口在不同數據庫間數據的轉換)和先進的程序設計工具( vb6 ) 。通過對判分模型從抽象到具體的轉化，達到計算機能夠處理的具體數據庫模式和程序模塊，最終實現計算機自動判分。
Answer : our country was become formally on may 23 , 2001 “ the first agreement that negotiates about commerce about country of member of asia and pacific ocean economy and social board developing country “ ( abbreviation “ bangkok agreement “ ) member , this is our country the first when join area trade agreement that has arrangement of materiality privilege custom duty 答：我國于2001年5月23日正式成為《關于亞洲及太平洋經濟和社會理事會發展中國家成員國關于貿易談判的第一協定》（簡稱《曼谷協定》）成員，這是我國加入的第一個具有實質性優惠關稅安排的區域貿易協定。
With reference to research of the logging interpretation model , it should exploit fully logging datum and the results of well core experimental analysis which was existed and analyze the relationship between the quality parameter of well core materiality and brothel log , which should further be understood in porosity , coefficient of permeability and water degree of saturation in well - core graduation 對于測井解釋模型的研究，充分利用已有的測井數據和巖芯實驗分析結果，分析巖芯物性參數與測井曲線間關系，對測井曲線作孔隙度、滲透率、含水飽和度參數的巖芯刻度。
Absolutely convinced of that “ science and technology are more importance than capital , culture than materials , brand than products , quality than profits , and immateriality than materiality “ , we make each progress firmly and stably , combined with carrying forward the spirit of hard struggle and innovation to allow zhenxing company to develop at a tremendous pace 振興人恪守“科技重于資本，文化重于物質，品牌重于產品，質量重于贏利，無形重于有形”的要義，堅實沉穩的每一步，拼搏創新的企業內核，使振興公司的發展一日千里。
Therefore , how to determine a proper trade - off line of materiality threshold to satisfy both the providers and users of accounting information is a critical subject in this research , because any failure will trigger the “ expectation gap “ , which may lead to a legal liability on providers of accounting information 然而，這條劃分有限責任的重要性界線應當如何確定，才能同時滿足會計信息供需雙方的需要，是研究重要性判斷時的主要課題。因為劃分不當形成的“期望落差” ，可能給會計信息提供者帶來法律責任。
Since audit risk is the essence of audit , which is of cardinal significance in the auditing theoretical system . in the chapter two , the relationship and difference between audit risk , audit liabilities , audit materiality , audit standards , audit efficiency , audit evidences , audit manuscripts are analyzed 審計風險是審計的本質內容，在審計理論體系中居于重要地位，因此論文的第二部分對審計風險與審計責任、審計重要性、審計準則、審計質量、審計效率、審計證據、審計工作底稿的區別及其聯系予以剖析。
Since the present chinese securities laws and regulations adopt different criteria of materiality with regard to the disclosure requirement in the primary and secondary market , this chapter argues that an integrated standard of materiality shall replace the dual criteria in the securities information disclosure system 本章認為，目前我國證券法律法規針對二級市場和一級市場設定不同重大性標準的做法應予改變，應當以統一的重大性標準取代這種二元化的標準。
Object of financial accounting is offering useful information for the users . from quality characteristic of accouting information , such as relevance , reliability , comparability and materiality all display that segment report is propitious to the quality and usefulness of accounting information 會計信息的質量特征諸如相關性、可靠性、可比性和重要性都顯示，上市公司披露分部信息有利于會計信息質量的提高，增加會計信息對信息使用者的有用性。
Major principles included in gaap are the objective principle , the materiality principle , the consistency principle , the conservatism principle , the accrual - basis accounting principle , the adequate disclosure principle , the matching principle , the realization principle , and the cost principle 公認會計原則所包括的主要原則有：客觀性原則，重要性原則，一致性原則，穩健性原則，權責發生制原則，充分披露原則，配比原則，實現原則和成本原則。
The most important accounting principles include the accrual principle , the historical principle , the realization principle , the matching principle , the prudence principle , the objectivity prin ? ciple , the full - disclosure principle , the consistency principle and the materiality principle 最重要的會計原則包括權責發生制原則、歷史成本原則、收入實現原則、配比原則、穩健性原則、客觀性原則、充分揭示原則、一致性原則及重要性原則。
The paper explores the materiality , complexity , flexibility , scientificity , sharing and feedback characteristic of network information , and analyzes and studies the effects that the network information organization has on informatics application study 摘要本文以網絡信息的特性，探討了網絡信息組織的實質性、復雜性、靈活性、科學性、實用性、共享性及可反饋性；并分析研究了網絡信息組織對信息學應用研究的影響效應。
This research documents the following ascertainments : the essence of materiality concept is a personal and subjective perception . and the materiality concept in accounting is defined , by accounting authorities , in term of financial statements users “ personal and subjective perception 本文的研究分析認為：重要性概念的本質是主觀模糊的個人感受，而會計重要性概念是以報表使用者主觀的感受來定義的。
Under the direction of these collaborative strategies , this thesis discusses the design of collaboration - supporting system , or named materiality environment ' s design . based on an investigation , this part puts forward an particular designing scheme and the method of implementation 在這些策略的指導下，文章在另一層面上主要討論了協作支撐系統的設計和實現，即物質硬環境的設計實現。
So , as early as in 1975 when fasb was founded , fasb clearly interpreted that “ if the presentations of financial information are to be prepared economically on a timely basis and presented in a concise intelligible form , the concept of materiality is crucial . 因而，早在1975年fasb成立之初就曾指出： “若要以精簡清晰的形式、既經濟又及時地提供財務信息，重要性的概念是極其重要的” 。
Therefore , from the viewpoint of accountants and auditors , who apply the concept of materiality , the concept of materiality is extended and categorized into subjective mode versus objective mode , as well as the basic concept versus extensive concepts 因而，從運用重要性概念的會計審計人員(以下簡稱會審人員)的角度來看，重要性的概念有主觀與客觀之分，也有基本概念與派生概念之別。
Discussion on original problem of pedagogy research , is born of the materiality distinctions which are neglected with natural sciences , humanities ; position of pedagogy science should emphasize on the transverse comparison of them 摘要討論教育學研究原創性問題，是源于它與自然科學、人文社會科學之間被忽視了的實質性差別；給教育學科學定位，應重視它們之間的橫向比較。
This and former of a cancer of scale form cell show border to be clear about , the erythema appearance of face of skin of summary tower above papule pole close , only latter scale bits and scab skin are more apparent , ill change provides materiality 這與原位鱗形細胞癌的呈邊界清楚的、略高出皮面的紅斑樣丘疹極相近，唯后者的鱗屑及痂皮更明顯，病變更具實質性。

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materiality

materiality n.物質性；實體性，有形(物)(opp. spiritu...

materialize