Neutrality.The term neutrality indicates the characteristic of freedom from bias.
中立性。中立性是指无偏见的特征。
Accounting imformation is biased if the measurements result in consistent overstatements or understatements of the items being measured
如果对计量的信息持续性地夸张（高估）的或是轻描淡写（低估）的话会计信息是有偏见的。
Preparers of financial reports should not attempt to induce a predetermined outcome or a particular mode of behaviour.
财务报告的编制者不应该试着去减少预计支出或是特别形式的行为。
However,the concept of neutrality is sometimes taken to mean that reported accounting information should be neutral in its impact and should not influence ecomonic desisions.
然后中立的概念有时是指 会计信息应该是中立的它的影响力，不应该影响经济方面的决策
If accounting information has no impact on ecomonic desisions ,then it is essentially useless.
如果会计信息在经济决策中没有影响的话，它本质上就是没用的。
Understandability.Information must be understandable to be useful to users in their decision-making process
可理解性,会计信息对于用他们做经营决策时的使用者来说是可被理解的。
Understandability does not mean that all information has to be reduced to the lowest common level or simplified so that the least sophisticated users should understand it
可理解性不是意味着所有的会计信息都降低到最低水平到最普通的用户可以理解它
The assumption is that investers and creditors have a resonable understanding of business and economic activity ,as well as some understanding of accounting
前提投资者和债权者有合理的经营活动和业务的了解，以及对会计有所了解。
These users are expected to study the information with reasonable diligence.
这些使用者应该勤奋地学习会计信息
The user groups have been defined to include thouse who provide advice to investors and creditors
这个用户群被定义为包括那些提供建议的投资者和债权者
the users who lack experise are assumed to be properly advised.
缺少经验的用户是让邮件假设可以得到恰当的建议。
