Question

求翻译。英译中~~

Good surveys elicit detailed information from a broad range of sophisticated practitioners (Gibbins 2001). This approach provides rich insight into the practice setting but involves self-reported data of uncertain validity and generality. Given these methodological strengths and weaknesses, I present research findings in terms of general behavioral responses to particular characteristics, such as, ‘when the precision of a standard increases, people will tend to do X more frequently, rather than attempting to predict the exact levels of behavior that occur under a particular type of standard.
COMMUNICATING GAAP
I consider two ways in which standards can increase their communication accuracy: (1) standards can include precise, ‘bright line’ thresholds, and (2) standards can use a larger number of rules.
Quantitative and Qualitative Thresholds
Standards often use ‘bright line’ criteria to distinguish between broad classes of transactions that have different accounting treatments.3 For example, SFAS No. 13 requires capital-lease treatment when the lease term is equal to 75 percent or more of the estimated economic life of the property. As an alternative, SFAS No. 13 could have required capital-lease treatment if the lease term constituted most of the estimated economic life of the property, but the meaning of ‘most’ is less clear than the meaning of ‘75 percent.’ Given that practitioners can calculate the amounts that are compared to the precise threshold, bright line descriptions of quantity communicate accurately, and appear throughout the financial accounting standards, as illustrated by FASB Concepts Statement No. 2 (1980, Table 1).
Less precise expressions are often used to communicate other types of thresholds. For example, SFAS No. 5 (FASB 1975) requires accruing a loss contingency when the loss can be reasonably estimated and it is probable that a liability has been incurred or an asset impaired. One concern about the use of such imprecise expressions is that practitioners will interpret them differently, leading to low consensus among practitioners and potential lack of comparability between financial reports.Several studies that elicit numerical interpretations of the SFAS No. 5 probability expressions from experienced auditors support this concern. For example, Amer et al. (1994) find relatively high variance in audit managers’ interpretations of probability expressions, suggesting that these expressions sometimes are interpreted differently than standard setters intended when applied in a given context. Amer et al. (1995) also provide evidence that audit managers’ interpretations of ‘probable’ vary predictably between contexts in which SFAS No. 5 is applied, in a manner that was not intended by the FASB members who promulgated SFAS No. 5.
High variance in probability-threshold interpretations between people and between contexts could encourage switching to bright line thresholds.

Answer 1

良好的调查引出一个复杂的从业范围广泛（吉宾斯2001年）的详细信息。这种方法提供了丰富的实践设置的洞察力，但涉及的不确定的有效性和普遍性的自报数据。鉴于这些方法的长处和短处，我提出的具体特点，例如，一般的行为反应方面的研究成果“标准增加的精度时，人们往往会更加频繁，而不是试图做X，准确预测水平特定类型的标准下发生的行为。
沟通技巧会计准则
我认为在哪些标准可以提高他们的沟通精度的两种方法：（1）标准可以包括精确，“光明行”阈值，（2）标准，可以使用大量的规则。
定量和定性的阈值
标准经常使用的“光明行”的标准来区分广泛的交易类，有不同的会计treatments.3例如，财务会计准则第13号，需要资本租赁处理时，租期等于75％或更多的估计经济生活该物业。财务会计准则第13号可以作为替代，需要资本租赁处理，如果租期构成财产估计经济生活中的大部分，但'最'的含义是较清楚的'75％的意义。“鉴于从业者可以计算出比较精确的阈值，数量沟通的亮线说明准确的金额，并显示在整个财务会计标准，作为FASB的概念声明第2号（1980年，表1）所示。
通常用于不太精确的表达，沟通其他类型的阈值。例如，SFAS第5号FASB（1975）累积亏损应急需要时可合理估计损失，并有可能负债已发生或资产减值。一个值得关注的是使用这种不精确的表达，医生会解释它们的不同，导致低从业者和金融reports.Several研究之间的可比性，引起SFAS第5的概率表达的数值解释，由经验丰富的核数师的潜力缺乏共识支持这种担忧。例如，阿米尔等。 （1994年）发现的概率表达式审计经理的解释方差相对较高，这表明这些表达式有时比意图，在特定情况下应用的标准制定不同的解释。阿米尔等人。 （1995年）提供的证据表明，审计经理可能“解释”之间在SFAS第5号“是一个没有被颁布SFAS第5号财务会计准则委员会成员预期的方式，适用于上下文可预见的。
可以切换到光明行门槛鼓励高变异在人与人之间和背景之间的概率阈值的解释。

Answer 2

良好的详细信息调查引起从广泛的复杂的实践者(Gibbins 2001)。这种方式提供了丰富的洞察实践但所涉及的数据设置不自报有效性和通用性。鉴于这些方法的优点和缺点,我目前的研究发现从一般的行为反应到特定的特征,例如:“当一个标准的精度提高,人们会倾向于做X更加频繁,而不是试图预测精确的水平的行为发生在某一特定类型的标准。

沟通一般公认会计原则

我认为两种方法的标准可以增加他们的沟通准确性:(1)标准包括精确的,”亮线的阈值,以及(2)标准,可以使用一个较大数量的规则。

定量和定性的阈值

标准常常使用“亮线的标准来区分广泛的类别的交易有不同的会计处理方法。比如说,13号SFAS capital-lease治疗需要约定租赁期限等于75%以上的经济生活的估计该财产。作为替代,SFAS第13号可能需要治疗capital-lease租赁期间的大部分估计构成经济生活的财产,但“最”的意义尚不清楚比何谓' 75%。“鉴于从业者可以计算的金额,精确的阈值相比,明亮的描述沟通线数量准确和出现在整个财务会计准则,FASB声明了概念,第2号,(1980年,表1)。

不那么准确表达式通常是用来交流的其他类型的标准。例如,5号SFAS(FASB 1975)要求应缴款损失的损失时意外事故可以合理地估算,并很有可能已经发生或负债资产受损。一个关心的使用不精确的表达是从业者将解释他们不同,导致较低的共识和潜在的缺乏可比性实践者之间财务报告。有几项研究引起数值诠释SFAS概率表达式5号从经验丰富的审计人员支持这种关注。例如,Amer丁晓萍。(1994)发现相对较高的审计经理人解释方差的概率表达式,表明这些表情诠释有时会有比标准的制定者打算当应用在一个特定语境。Amer丁晓萍。(1995年)还提供证据表明审计管理者的解释的可能变化之间的转录范畴5号SFAS应用,在某种意义上来说,这不是达到FASB成员SFAS 5号公布。

在高probability-threshold解释方差在人与环境之间切换到明亮的线可能鼓励标准