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1·The Objectivity Principle requires business transactions and financial statements to be based upon objective and verifiable evidence.

客观性原则要求交易和财务报告要在客观存在的可证实的事实之上。

2·Financial accounting data are expected to be objective and verifiable.

财务会计的统计数据被希望是客观和具有可证实性的。

3·However, for internal USES the manager wants information that is relevant even if it is not completely objective or verifiable.

但是做为企业或组织内部的管理者而言，他想得到相应的信息，即使这些信息不完全具有客观性或可证实性。