2018-01-16

Reliability.A commonly stated criterion for accounting measurements is that of reliability.

可靠性。会议计量的一个很普通的陈述标准是可靠性。

Information is reliable if users can depend on it as a sufficiently accurate measure of what it is intended to measure.

如果用户需要充分准确计量的话，信息要是可靠的，

Reliability is closely related to the general concept of usefulness,but has additional sub-components.

相关性是 和一般意义概念上的有用性密切相关。但还包括其他组成部分。

To ensure reliability,accounting information must be free from error and bias and faithfully represent what it claims to represent.

为了确保相关性，会计信息必须是独立于错误和偏见并且可以自由的表达想表达的内容。

It must not mislead or deceive.

它不能误导或是欺诈。

There are three components to reliability.

相关性有三个要素。

Truthfulness. This attribute is also sometimes called validity.

真实性，这个属性有时被称为有效性

Information must give a faithful picture of the facts and circumstances involved, as a city map should accurately represent the layout of the city that it  represent.

信息必须给出足够多可信的真实表达 就像一个城市地图需要精准的表示所在城市的布局

In accounting ,the balance sheet is considered to be a "statement of financial position",but it represents the finanical position of the organization faithfully only if it really doesportray all of the assets and liabilities of business.

会议上，平衡表是