By using the principle of materiality, we can favorably hold the crux of the matter or the key points, and ultimately achieve our aim of "lower cost but higher benefit".
运用重要性原则,有利于把握住问题的实质,抓住关键点,最终实现“较小的成本、较大的效益”的目的。
2
The paper deals mainly with the application of principle of materiality in the setting of accounts, selection of accounting process and disclosure of accounting information etc.
本文主要介绍重要性原则在会计账户的设置、会计处理方法的选择和会计信息的披露等方面的具体运用。
3
The basic accounting principle has general directive significance in combination accounting, especially Relevance, Reliability, Materiality, and fully revealing.