understandability：可理解性

但是美國公認(rèn)會(huì)計(jì)準(zhǔn)則(GAAP)依然強(qiáng)調(diào)"相關(guān)性"(relevance)和"可靠性"(reliability)的信息披露規(guī)則,而忽視了"可比較性"(comparatively)和"可理解性"(understandability),從而方便了中介評級機(jī)構(gòu)從中作梗,

understandability：可了解性

再者針對可了解性(understandability)加以計(jì)分:網(wǎng)頁提供輔助的方式說明財(cái)務(wù)信息,增進(jìn)使用者對財(cái)務(wù)信息的了解. 以附注方式說明財(cái)務(wù)信息定義與含意,計(jì)0.33分;以圖形对白荡伦系列完整版、比率表達(dá)財(cái)務(wù)信息,計(jì)0.33分黄色网站在线视频在线、以政府公報(bào)形態(tài)說明財(cái)務(wù)信息(gazette),計(jì)0.33分.

understandability：易懂

understain 淺染 | understandability 易懂 | understandable 可以理解的

understandability：明晰性

7. Timeliness 及時(shí)性 | 8. Understandability 明晰性 | 9. Feedback value 反饋價(jià)值

software understandability：軟體可理解性

"軟體未包扎","software unbundling" | "軟體可理解性","software understandability" | "軟體單元","software unit"

software understandability：軟件可理解性

軟件未包扎 software unbundling | 軟件可理解性 software understandability | 軟件單元 software unit

U Understandability：易懂性

Traceability:可跟蹤性 | U Understandability:易懂性 | Unreachable code:執(zhí)行不到的代碼

Classification and understandability：分類和可理解性

Occurrence and rights and obligations: 發(fā)生以及權(quán)利和義務(wù) | Classification and understandability: 分類和可理解性: | Assertions about presentation and disclosure: 與列報(bào)相關(guān)的認(rèn)定

Classification and understandability：分類和可理解性:gpE考試網(wǎng)

Occurrence and rights and obligations: 發(fā)生以及權(quán)利和義務(wù)gpE考試... | Classification and understandability: 分類和可理解性:gpE考試網(wǎng) | Assertions about presentation and disclosure: 與列報(bào)相關(guān)的認(rèn)定gpE考...

the understandability principle：明晰性原則

taxes payable 應(yīng)交稅金 | the understandability principle 明晰性原則 | timeliness 及時(shí)性原則