2.7 cautionPrudence requires enterp

2.7注意事项<br>审慎性要求企业识别，衡量交易信息或事件并将其报告给管理会计。我们应注意不要高估资产或收益，也不要低估负债或支出。<br>2.8时效性时效性<br>要求企业应及时确认，衡量和报告已发生的交易或事件，而不会提前或延迟。会计信息的价值在于帮助所有者或其他方做出及时的经济决策。

2.7 caution<br>Prudence requires enterprises to recognize, measure and report transaction information or events to management accounting. We should be careful not to overestimate assets or earnings, nor underestimate liabilities or expenditures.<br>2.8 timeliness<br>Timeliness requires that an enterprise shall confirm, measure and report transactions or events that have occurred in a timely manner, without any advance or delay. The value of accounting information is to help the owner or other parties to make economic decisions, which has timeliness.

2.7注意<br>审慎性要求企业对交易信息或事项进行确认、计量并向管理会计报告。我们应该注意不要高估资产或收益，也不要低估负债或支出。<br>2.8及时性<br>及时性要求企业对已经发生的交易或者事项，应当及时进行确认、计量和报告，不得提前或者拖延。会计信息的价值在于帮助所有者或其他各方做出经济决策，具有及时性。