materiality

简明释义

英[məˌtɪərɪˈælɪti]美[məˌtɪriˈæləti]

n. 物质性，重要性；物质

复 数 m a t e r i a l i t i e s

英英释义

单词用法

同义词

反义词

例句

1.Materiality level for financial statements is the standard to judge the fairness of financial statements.

会计报表层的重要性水平是判断会计报表公允与否的标准；

2.Its materiality consists of basic types of enclosures, using composition as a tool for creating different types.

建筑围护结构由一些不同类型的材质组成，这些材质被用于创建各种不同类型的工具。

3.About materiality, there is an important contrast between darkness of pedestal volcanic stones, and clearness of the two volumes on top.

关于材质方面，在基座火山石的暗调和顶上两个体量的明调之间形成一种非常重要的对比。

4.Both are totally different each other in materiality, shape and weight.

两座房屋在物质、形状和重量上都完全不同。

5.This was achieved through the use of a common materiality contrasting black brick for the new against red brick in the old.

通过一种常见的材料的对比达到了目的，新建筑使用黑砖，老建筑用红砖。

6.A more refined material model, combining the ideas of the detailed model of mirrors with the materiality of the project.

更加精细的材料模型，结合了详细的镜面模型和专案的实质性。

7.The relevance of information is affected by its nature and materiality.

在某些情况下，单凭信息的性质就足以确定其相关性。

8.The materiality of the risk was assessed before proceeding with the investment.

在进行投资之前，评估了风险的重要性。

9.In accounting, the concept of materiality is crucial for determining which transactions need to be reported.

在会计中，重要性的概念对确定哪些交易需要报告至关重要。

10.The lawyer argued that the materiality of the evidence affected the outcome of the case.

律师辩称，证据的重要性影响了案件的结果。

11.In sustainability reporting, companies often discuss the materiality of their environmental impact.

在可持续发展报告中，公司通常会讨论其环境影响的重要性。

12.When drafting a contract, parties must consider the materiality of each clause.

在起草合同时，各方必须考虑每个条款的重要性。

作文

In the world of finance and accounting, the concept of materiality plays a crucial role in determining what information is significant enough to influence the decisions of users of financial statements. Essentially, materiality refers to the importance or relevance of an item or event in the context of financial reporting. If an item is deemed material, it means that its inclusion or exclusion could sway the judgment of someone relying on the financial statements. This principle is not only applicable in accounting but also extends to various fields such as law, journalism, and even everyday decision-making.To understand materiality better, let's consider a practical example from the financial sector. Imagine a company that has reported a profit of $1 million for the year. However, during the audit, it is discovered that there was an error in reporting revenue that understated it by $5,000. While this error may seem significant in absolute terms, in the context of the overall profit, it is immaterial. The $5,000 mistake does not significantly change the perception of the company's profitability or financial health. Therefore, auditors would likely conclude that the error does not require correction in the financial statements, given its materiality threshold.On the other hand, if the same company had misstated its profit by $500,000 instead of $5,000, that would be considered material. Such a discrepancy would undoubtedly alter the views of investors, creditors, and other stakeholders regarding the company’s performance and future prospects. Thus, understanding materiality helps in prioritizing what information should be disclosed and what can be omitted without misleading the users of financial statements.In legal contexts, materiality can determine whether certain evidence is relevant to a case. For instance, if a piece of evidence does not have a significant bearing on the outcome of a trial, it may be deemed immaterial and therefore inadmissible in court. This aspect of materiality emphasizes the need for critical thinking and discernment when evaluating the relevance of information.In journalism, materiality is equally important. Journalists must assess what information is crucial to their stories and what might distract or mislead their audience. For example, while covering a political scandal, the focus should remain on the facts that significantly impact public opinion or policy, rather than trivial details that do not contribute to the larger narrative.In conclusion, the concept of materiality serves as a guiding principle across various domains. It encourages individuals and professionals to evaluate the significance of information critically, ensuring that they make informed decisions based on relevant data. Whether in finance, law, or journalism, understanding materiality is essential for effective communication and sound decision-making. As we navigate through an information-rich world, the ability to discern what is truly material will empower us to focus on what matters most.

在金融和会计的世界中，重要性这一概念在确定哪些信息足够重要以影响财务报表使用者的决策方面发挥着至关重要的作用。基本上，重要性指的是在财务报告的背景下，某项项目或事件的重要性或相关性。如果某项内容被认为是重要的，这意味着其包含或排除可能会影响依赖财务报表的人的判断。这个原则不仅适用于会计，还扩展到法律、新闻报道甚至日常决策等多个领域。为了更好地理解重要性，让我们考虑一个来自金融行业的实际例子。假设一家公司报告年度利润为100万美元。然而，在审计过程中发现，报告收入时出现了错误，低估了5000美元。虽然这个错误在绝对值上似乎很重要，但在整体利润的背景下，它是不重要的。5000美元的错误并不会显著改变人们对公司盈利能力或财务健康状况的看法。因此，审计师可能会得出结论，鉴于其重要性阈值，该错误不需要在财务报表中进行更正。另一方面，如果同一家公司将其利润错误地陈述为50万美元而不是5000美元，那就会被视为重要的。这样的差异无疑会改变投资者、债权人和其他利益相关者对公司业绩和未来前景的看法。因此，理解重要性有助于优先考虑哪些信息应披露，哪些可以省略而不误导财务报表的用户。在法律环境中，重要性可以决定某些证据是否与案件相关。例如，如果一项证据对审判结果没有重大影响，它可能会被视为不重要的，因此在法庭上不可接受。这一重要性的方面强调了在评估信息相关性时需要批判性思维和辨别力。在新闻报道中，重要性同样重要。记者必须评估哪些信息对他们的故事至关重要，以及哪些可能会分散或误导观众。例如，在报道政治丑闻时，重点应放在对公众舆论或政策有重大影响的事实上，而不是那些对更大叙事没有贡献的琐碎细节。总之，重要性的概念作为各个领域的指导原则，鼓励个人和专业人士批判性地评估信息的重要性，确保他们基于相关数据做出明智的决策。无论是在金融、法律还是新闻报道中，理解重要性对于有效沟通和合理决策至关重要。随着我们在信息丰富的世界中航行，辨别什么是真正重要的能力将使我们能够专注于最重要的事情。