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单词 understandability
释义

understandability

Definition
A principle of accounting which states that a company's financial information should be presented in such a way that a person with a reasonable knowledge of business and finance, and the willingness to study the information, should be able to comprehend it. This principle is included in the Accounting Standards Board's Statement of Principles.
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更新时间:2025/4/18 6:45:32