facts and observations中文什么意思

事实与评论

• fact:    n. 1.事实，实际，实情。 2.犯 ...
• observation:    n. 1.观察，注意；观察力；?望。 ...
• observations:    观察值

例句与用法

1. Through the above analysis , it shows that account ' s assumption is not unchangeable , this is only the judgement making by the accountants based on the limited facts and observations , following the variation of economic environment , the account ' s assumption need to revise frequently
   通过以上的分析看出，会计假设不是一成不变的，由于它们本身是会计人员在有限的事实和观察的基础上做出的判断，随着经济环境的变化，会计假设也需要不断的修正。