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 does portray all of the assets and liabilities of business.
会计上，资产负责表被看作财务状况表，但它只能在真实地描述所有的资产和负责的情况下才能反应财务状况。
If our accounting assumptions and measurement models do not show all of the assets or liabilities, then the balance sheet does not represent faithfully the financial position of the business.
如果我们的会计假设和测量模型不能显示所有的资产和负责，那么资产负债表就不会充分地描述企业的财务状况。
Verifiability.If knowledgeble and independent observers can apply an accounting measurement and obtain essentially the same result, the measurement is said to be verifiable.
可验证性，如果具有会计知识和独立观察者可以采用一个会计计量方法最终获得同样的结果，这个计量方法是可以验证的。
this is considered a comonent of reliability.
这个被认为是可靠性的一部分组成
Verifiability of a measurement does not ,however, mean that the measuerment was necessarily objective or non-arbitrary, but only that its computation can be reproduced or replicated.
计量方法的可验证性不意味着计量是必要的客观的或者是不带主观性的，这只是说它的计算是可以重复获得或是可复制的。
