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单词 Materiality
释义 關鍵性
Importance; relevance; the extent to which a fact affects the essential issue. See also Material representation.
Taxation and revenue - An accounting disclosure requirement necessitating the presentation of certain items in situations where failure to disclose or misstatement could distort the information being presented in the financial statements. See also Company rate of tax; Financial statement; Tax records; Tax return.
重要性;相關性;某事實影響基要爭議點的程度。另見 Material representation。
稅收與稅務 - 在不披露或錯誤陳述可歪曲財務報表呈報的資料的情況下,須呈報若干項目的帳目披露規定。另見 Company rate of tax; Financial statement; Tax records; Tax return。n.
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更新时间:2024/10/27 5:32:42