判斷題根據(jù)會(huì)計(jì)基本準(zhǔn)則規(guī)定,實(shí)質(zhì)重于形式、可靠性、相關(guān)性、可理解性和可比性是會(huì)計(jì)信息的首要質(zhì)量要求。()